2-1. If I don't agree with an audit assessment, do I have any appeal rights?

The IRS has an appeals system for people who do not agree with the results of an examination of their tax returns or with other adjustments to their tax liability. For further information on the appeals process, refer to Tax Topic 151, Your Appeal Rights.

2-2. How can I check on the status of my refund?

Refund information does not become available until it has been 6 weeks since you filed your tax return (3 weeks if you filed electronically or through Telefile). After waiting the appropriate number of weeks, the fastest, easiest way to find out about your current year refund is to call the Automated Refund Service at 1-800-829-4477. Be sure to have a copy of your return available since you will need to know the first social security number shown on your return, the filing status, and the exact whole dollar amount of your refund. The IRS updates refund information every seven days. Refer to Tax Topic 152, Refunds - How Long They Should Take, for additional information.

2-3. I'm expecting a refund, but I have not filed my return and the deadline has passed. Will a late penalty be charged?

If there is a refund due to you, no penalty for late filing or late paying will be charged. The penalty is based upon the unpaid taxes as of the due date of the return.

2-4. I have not filed tax returns for several years. What should I do?

Call 1-800-829-1040 and request the nonfiler unit. The assistor will answer your tax questions and help you obtain blank prior year forms. For additional information, refer to Tax Topic 153, What to do if You Can't Pay.

2-5. The deadline for filing a return has passed and I did not file for an extension. What should I do?

You need to file the tax return as soon as possible. If any taxes are owed, pay them with your return. If you are unable to pay the amount in full, refer to Tax Topic 202, What To Do If You Can't Pay Your Tax.

2-6. I didn't get my W-2 by January 31, so I asked my employer for it, but I still don't have it. What should I do?

If you don't receive your Form W-2 by February 15, contact the IRS for assistance at 1-800-829-1040. Also, you may want to refer to Tax Topic 154, Form W-2 - What To Do if Not Received, to see the specific information the IRS will need in order to prepare Form 4852, Substitute For a Missing Form W-2.

2-7. How can I get forms and Publications?

• Download them electronically via this web site or on FedWorld
• Call 1-800-TAX-FORM (1-800-829-3676) available 24 hours a day, seven days per week.
• Order by mail using the order blank in the tax package you receive in the mail.
• or pick them up at your local IRS office, participating library, or post office.

2-8. How do I obtain forms (including prior year) and publications not available on your site?

By phone: Call 1-800-829-3676 (available 24 hours a day, 7 days a week)

2-9. How do I request a copy of my tax return for last year?

There are two ways to obtain information that you listed on a tax return that was filed with the IRS. (1) You can request a photocopy of the actual return that you filed with the IRS. (2) You can obtain a computer transcript of the information that was listed on the tax return that was filed with the IRS. The photocopy of the return would include the tax form itself, as well as all schedules that you submitted along with copies of the W-2 forms that were attached to the return. The computer transcript will give you a line by line listing of the return information from the form that was filed for the tax year requested.

If you need an exact copy of a previously filed and processed return, or actual copies of Form W-2, you must complete Form 4506. There is a $23 fee for each tax period requested. It can take up to 60 calendar days to get a copy of a tax return with all schedules and W-2's attached. Tax forms filed 6 or more years ago may not be available for making copies. However, "Tax Account Information" (see below) is generally still available for these periods.

Form 4506 can also be used to request W-2 information only. You may receive certain federal tax information that was reported by the employer on the W-2 Form, free of charge. Current year W-2 information might not be available in all situations.

A "Tax Return Transcript" is available only for returns in the 1040 series (1040, 1040A, 1040EZ, etc.). It shows line item entries from the original return that you filed. In most cases, a transcript will meet the requirements for lending institutions for mortgage verification purposes. These transcripts are also widely accepted for financial aid and student loan purposes. The transcripts can be ordered on a Form 4506. There is no charge for the transcripts and you should receive them within about 10 business days from the time that we receive your request. If you need the information sooner, the tax return transcript and certain W-2 information can be received by visiting an IRS office (with proper ID) or by calling the IRS at 1-800-829-1040.

If you need a "statement" of your tax account which shows changes that you or the IRS made to the original return filed, you must request "Tax Account Information" which shows payments and tax adjustments on your account. You can request the "Tax Account Information" by writing to, or visiting an IRS office or by calling the IRS at 1-800-829-1040. You cannot use Form 4506 to request "Tax Account Information".

Form 4506 or a "Tax Return Transcript" can also be used to get proof from the IRS that you did not file a tax return for a particular tax year. Forms can be downloaded from this web site or ordered by calling 1-800-829-3676.

2-10. Should I notify the IRS of my change of address?

If you have moved, you need to notify the IRS. That way we can change our records so that any tax refunds due to you or any other IRS communications will reach you in a timely manner. Refer to Tax Topic 157, Change of Address - How to Notify IRS, for additional information.

2-11. Can I combine my estimated tax payment with the payment for my Form 1040?

Estimated tax payments should not be sent with or be included in checks or money orders for payment of federal income tax with your return. Mail your estimated tax payments separately to the address shown in the 1040-ES instructions. For additional information on ensuring proper credit of payments, refer to Tax Topic 158.

2-12. If I mailed my return in after April 15th, would the return be considered received on the day it was postmarked or the day the IRS received it?

A return delivered to the Service by U.S. mail after the due date for the return is considered timely filed if the return was postmarked on or before the due date of the return. See IRC 7502(a). Effective July 30, 1996 this rule includes postmarks supplied by any private delivery service designated by the Service. To come within this rule, however, the return must be postmarked within the prescribed filing period. For example, an income tax return postmarked April 18th and received by the Service on April 20th is considered filed on April 20. If April 15th falls on a Saturday, Sunday, or holiday, a return will be considered filed on April 15th if it is postmarked by the next business day.

2-13. Where can I get information about becoming a licensed IRS tax preparer?

You do not have to be licensed or certified by the IRS in order to complete someone's income tax return for pay. You are, however, required to sign the return as a "Paid Preparer".

An income tax return preparer may be subject to a civil penalties for knowingly preparing tax return(s) or refund claim(s) which understate the tax liability or overstate the refund based on unrealistic information. They may also be barred from limited practice for unethical and improper conduct. While not required to examine or review documents or other evidence to independently verify the taxpayer's information, the preparer must make reasonable inquiries if it appears to be incorrect or incomplete, or to determine the existence of required facts and circumstances incident to a deduction. See Reg. 1.6694-1(e)(1).

For additional information see Publication 470, Limited Practice Without Enrollment, and Publication 947, Practice Before the IRS and Power of Attorney, and Revenue Procedure 81-38.

2-14. How is the IRS notified of the entity classification under the new tax regulations?

Under new regulations, many business entities can elect the tax entity (partnership, corporation, or disregarded entity) that best suits their needs. This approach is popularly called "check the box." Taxpayers should notify the IRS of any check-the-box election by filing Form 8832. If a taxpayer does not file Form 8832, a default classification will apply.

See Reg. 301.7701-3 and Form 8832 for more information.

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