Does IRS provide free tax information and services?

Yes. Refer to Tax Topic 101 , IRS Services, or Publication 910 (PDF), IRS Guide to Free Tax Services, which describes the IRS publications and the free tax information services you can receive throughout the year. On this web site, visit the IRS Assistance Map for local help information, Forms and Pubs for a complete list of forms and publications available for download, and TeleTax Topics for other IRS information.

References:

• Tax Topic 101, IRS Services
• Publication 910 (PDF), Guide to Free Tax Services
• IRS Assistance Map
• Forms and Pubs
• TeleTax Topics

Do you have assistance for taxpayers with disabilities?

Yes. Here are some of the available IRS services: Tax Topics on this web site are compliant with the International Conference On Auditory Display (ICAD) when you download them to adaptive computer equipment. Special telephone assistance is available during normal business hours for hearing impaired individuals through TDD equipment, allowing the hearing-impaired person to communicate with a tax assistor in either English or Spanish. The toll-free number for this service is 1-800-829-4059. Also, Braille materials for the visually impaired is available at regional libraries that have special services for persons with disabilities.

For additional information on these subjects and other areas that may affect persons with disabilities, refer to Tax Topic 102, Tax Assistance for Individuals with Disabilities and the Hearing Impaired, or Publication 907, Information for Persons with Disabilities.

References:

• Publication 907, Information for Persons with Disabilities
• Tax Topic 102, Tax Assistance for Individuals with Disabilities and the Hearing Impaired
• TeleTax Topics

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

Call (800) 829-1040. The assistor will answer your tax questions and help you obtain blank prior year forms and financial information. Some prior year tax forms are available on this site. For additional information, refer to Tax Topic 153, What to do if You Haven't Filed Your Tax Return.

References:

• Tax Topic 153, What to do if You Haven't Filed Your Tax Return
• Prior Year Tax Forms

Will the IRS recommend a reputable preparer?

The IRS will not recommend a specific tax preparer. You could check with friends, co-workers, or your employer for help in selecting a reputable preparer. For information on factors to consider when choosing a preparer, refer to Tax Topic 254, How to Choose a Tax Preparer.

References:

• Tax Topic 254, How to Choose a Tax Preparer

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 or Publication 5 (PDF) , Your Appeal Rights and How to Prepare a Protest if You Don't Agree .

References:

• Tax Topic 151, Your Appeal Rights
• Publication 5 (PDF) , Your Appeal Rights & How to Prepare a Protest if You Don't Agree

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."

A paid income tax return preparer can be subject to 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 can also be barred from limited practice for unethical and improper conduct. While not required to examine or review a document or other evidence to independently verify the taxpayer's information, the preparer must make reasonable inquiries if it appears to be incorrect or incomplete. The unenrolled return preparer is guided by the same standards as the enrolled preparers. As the taxpayer's representative, the unenrolled return preparer is expected to recognize questions, issues and factual situations related to the tax return. Refer to Revenue Procedure 81-38.

For additional information, refer to Publication 470 (PDF), Limited Practice Without Enrollment , and Publication 947, Practice Before the IRS and Power of Attorney . For information about becoming an Enrolled Agent or taking the Special Enrollment Examination, visit our Enrolled Agent Program, which is monitored by the Office of Responsibility.

References:

• Publication 470 (PDF), Limited Practice Without Enrollment
• Publication 947, Practice Before the IRS and Power of Attorney
• Revenue Procedure 81-38
• Office of Responsibility, Enrolled Agents Program

What are the new changes for 2003?

Refer to Tax Topic 302, Highlights of 2003 Tax Changes , for a brief overview of the tax law changes that are effective in 2003. Some items will be discussed in more detail in separate topics. Remember, this information is effective for your current 2003 return. For more detailed information, refer to Publication 553, Highlights of 2003 Tax Changes .

References:

• Publication 553, Highlights of 2003 Tax Changes
• Tax Topic 302, Highlights of Tax Changes

What can I do to avoid errors on my tax return in order to receive my refund as quickly as possible?

Refer to Tax Topic 303, Checklist of Common Errors When Preparing Your Tax Return, to assist you in double checking your math and your entire return to help eliminate any delays in receiving your refund.

References:

• Tax Topic 303, Checklist of Common Errors When Preparing Your Tax Return

How long do I need to keep certain records?

Records such as receipts, canceled checks, and other documents that prove an item of income or a deduction appearing on your return should be kept at least until the statute of limitations expires for that return. Usually this is three years from the date the return was due or filed, or two years from the date the tax was paid, whichever is later. There is no period of limitations when a return is false or fraudulent or when no return is filed. You should keep some records indefinitely, such as property records, since you may need them to determine the basis of the property if it to prove the amount of gain or loss if the property is sold. For more details, refer to Publication 552 Recordkeeping for Individuals, or Tax Topic 305 on Recordkeeping.

If you are an employer, you must keep all your employment tax records for at least four years after the tax is due or paid, whichever is later. For additional information, refer to Publication 583, Starting a Business and Keeping Records. People in business often have expenses for travel, entertainment, and gifts. The documentation you should keep for each of these expenses can be found in Publication 463, Travel, Entertainment, Gift and Car Expenses.

References:

• Publication 463, Travel, Entertainment, Gift and Car Expenses
• Publication 552, Recordkeeping for Individuals
• Publication 583, Starting a Business and Keeping Records
• Tax Topic 305, Recordkeeping

I recently opened up a new account at the bank, and they asked me to complete a Form W-9. Is this necessary?

Your investment income is generally not subject to regular withholding. However, it can be subject to backup withholding to ensure that income tax is collected on this income.

When you open up a new account, you must certify under penalties of perjury that your social security number is correct and that you are not subject to backup withholding. Form W-9 (PDF), Request for Taxpayer Identification Number and Certification , is used to make this certification. If you fail to make this certification on Form W-9, or similar statement, backup withholding will begin immediately on your new account, and a percentage of the interest paid on your account (29% after December 31, 2003; 28% after December 31, 2005) will be withheld. There are exceptions to this rule. For additional information on who is subject to backup withholding, refer to Tax Topic 307.

References:

• Form W-9 (PDF), Request for Taxpayer Identification Number and Certification
• Tax Topic 307, Backup withholding

Does a power of attorney stay in effect for more than one year?

When you complete the Form 2848 (PDF), Power of Attorney and Declaration of Representative, you must show the type of tax, the tax form number, and the year or period(s) for which the power is granted. You can list returns for any number of specified years or periods that have already ended and returns for years or periods that will end no later than three years after the date the form is received by the IRS. A general reference to "all years," "all periods," or "all taxes" is not acceptable. The Form 2848 will be returned to you for correction if you use such general references. The Power of Attorney remains in effect until a new one is sent and revokes the prior one.

References:

• Form 2848 (PDF), Power of Attorney and Declaration of Representative and Instructions for Form 2848

What is the difference between Form 8821 and Form 2848?

Form 8821 (PDF), Tax Information Authorization , is used to authorize someone to receive your confidential tax information. Form 8821 cannot be used to name an individual to represent you before the IRS. Form 2848 (PDF), Power of Attorney and Declaration of Representative , is used to authorize the individual or individuals named to receive confidential tax information and to represent you before the IRS.

References:

• Form 2848 (PDF), Power of Attorney and Declaration of Representative
• Form 8821 (PDF), Tax Information Authorization
• Publication 947 , Practice Before the IRS and Power of Attorney

I just received my tax package in the mail. Why are there so many forms and schedules in it?

We print several packages that include different forms and schedules that may be filed with Form 1040 (PDF). We mail you the package that includes the items you may need based on what you filed last year. We use packages instead of mailing forms and schedules separately as a cost-saving measure for us and a convenience for you.

References:

• Instructions for Form 1040 (General Inst.), U.S. Individual Income Tax Return

Do I have to file all the forms and schedules that are in my tax package?

No. Complete and attach to your return only the forms and schedules you need to report your income, deductions, and credits.

I'm concerned about the public debt. Can I make a payment to reduce it?

Yes. You can make a contribution (gift) to reduce the public debt. Make a separate check payable to the "Bureau of the Public Debt." You can also enclose the check with your tax return. Please do not add this gift to any income tax you owe. You can send the check to the

You can deduct this gift as a charitable contribution on your next tax return if you itemize your deductions on Form 1040, Schedule A. If you owe tax, make a separate check for that amount payable to "United States Treasury."

References:

• Publication 17, Your Federal Income Tax

I had a large amount of income this year compared to last year. Can I average the two years together?

Income averaging for individuals not engaged in a farming business is no longer available. It was repealed by the Tax Reform Act of 1986.

Will IRS figure the amount of tax and credits for taxpayers?

If you choose, the IRS will figure your tax on Form 1040EZ (PDF), Form 1040A (PDF), or Form 1040 (PDF). Refer to Tax Topic 552, Tax and Credits Figured by IRS, for more information.

References:

• Form 1040 (PDF), U.S. Individual Income Tax Return, Tax and credits figured by the IRS
• Form 1040A (PDF), U.S. Individual Income Tax Return
• Form 1040EZ (PDF), U.S. Individual Income Tax Return for Single and Joint Filers with No Dependents
• Tax Topic 552, Tax and credits figured by the IRS
• Publication 967 , The IRS will figure your tax

I'm concerned because my check payment to the IRS has not been cashed yet. What should I do?

You can call (800) 829-1040 and ask an IRS representative if the payment has been credited to your account. If it has not and the check has not cleared your financial institution, you may choose to place a stop-payment on the original check and send another payment.

In what tax year is income reported? Does it matter when I receive the check ? Does it matter when I earned the money?

The proper year for reporting income depends on your method of accounting (cash or accrual). The majority of taxpayers filing Form 1040 use the cash method of accounting. Cash method taxpayers report the items of income in the year in which the income was actually or constructively received. For cash method taxpayers, the year that the income is earned is irrelevant.

With respect to "actual receipt," if you receive an item of income that is paid to you by check, your receipt of that check is taxable to you as if it were cash.

With respect to "constructive receipt," constructive receipt occurs when the income is made available to you. For example, you are in constructive receipt of income paid to you by check if the check has been cut and is readily available to you, even though you have not picked it up as planned. Also, you are in constructive receipt of bank interest when it has been credited to your account, even though you have not withdrawn it.

If you are filing Form 1040 (PDF), it is unlikely that you are an accrual method taxpayer. Nevertheless taxpayers who use the accrual method generally report income in the year it is earned, billed, or received, whichever occurs first.

References:

• Form 1040 (PDF)
• Publication 17, Your Federal Income Tax
• Publication 538, Accounting Periods and Methods

Should I notify the IRS of my change of address?

If you moved, you need to notify the IRS of your new address. We can change our records so that any tax refunds due 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.

References:

• Tax Topic 157, Change of Address - How to Notify IRS
• Form 8822 (PDF) , Change of Address

What should I do if I made a mistake on my federal return that I have already filed?

It depends on the type of mistake that was made. Many mathematical errors are caught in the processing of the tax return itself. If you did not attach a required schedule the service will contact you and ask for the missing information.

If you did not report all your income or did not claim a credit you are entitled to file an amended or corrected return using Form 1040X, Amended U.S. Individual Income Tax Return. Include copies of any schedules that have been changed or any Forms W-2 you did not include. The Form 1040X should be submitted after you receive your refund or by the due date of the return, whichever, is earlier. Generally, to claim a refund, the Form 1040X must be received within three years after the date you filed your original return or within two years after the date you paid the tax, whichever is later.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

For what reasons would I need to file an amended return?

If the errors are in the arithmetic, the service center will usually correct them. If forms or schedules were left out, the service center will request additional information from you and you do not need to file an amended return.

But if you find that you did not report some income, you claimed deductions or credits you should not have claimed you failed to claim some deductions or credits to which you are entitled, or you should have used a different filing status, you should file an amended return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

I made a mistake and sent in too much money. How do I fix this?

You should not have to do anything. The IRS service center should make the correction for you. You will receive a refund of the difference between what you owe and what you sent in.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

I still haven't received my refund, but it is bigger than it should be because I've discovered I made a mistake on my return. What should I do?

It depends on the type of mistake that was made on the return. Mathematical errors are often corrected in the initial processing of the return itself. Allow the service to process the return, and if necessary make changes using Form 1040X (PDF), Amended U.S. Individual Tax Return. Include copies of any schedules that have been changed or any Form W-2 you did not include.

To avoid owing interest on any amounts you owe you must file the Form 1040X and pay the balance owed before the due date of the return. Wait until you get the original refund check, or until the due date of the return, whichever is earlier, to file the Form 1040X and pay the additional tax. Send a check or money order for the full amount payable to the United States Treasury. On your payment include your name, address, daytime phone number, social security number, the tax year, and type of return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

I received a refund that is more than I should have received because I've discovered I made a mistake on my return. I have not yet cashed this check. What should I do now?

Many mistakes are corrected in processing and a letter of explanation is mailed at the time the refund is issued. If the mistake was not corrected in processing, you need to file an amended or corrected return using Form 1040X (PDF) , Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Forms W-2 you did not include. If you return the refund check with a letter of explanation, a refund in the correct amount will be issued when the amended return processes.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

I went ahead and cashed my refund check, but it was for more than I should have received because I've discovered I made a mistake on my return. What should I do now?

You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Forms W-2 you did not include. Send a check or money order for the full amount payable to the United States Treasury. On your payment, be sure to include your name, address, daytime phone number, social security number, the tax year, and type of return. Your payment should be made on or before the due date of the return to avoid penalties and interest.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

I should receive a bigger refund than I claimed on my return. I haven't received the check yet. What should I do?

You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Include copies of any schedules that have been changed or any Forms W-2 you did not include. You should wait to receive your first check before you file your 1040X, but do not wait longer than 3 years from the original due date of your return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

My wife and I filed jointly. Now I discovered that if we filed married filing separately we would have received a larger refund. How do I file amended returns to go from a joint return to married filing separate returns?

You can only make the change from filing joint to filing separately if you file the corrected returns before the original due date of the tax return. Request for this type of change will be disallowed if filed after the due date of the original return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns
• Publication 17 , Your Federal Income Tax for Individuals, Amended Returns

My husband and I filed jointly, but now we want to file married filing separately. What do we do?

These are the procedures to follow if you are making the change before the due date of the return. The person with the primary social security number (the first number listed on the return) will need to file Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Make sure you show the original filing status as married filing jointly and the new filing status as married filing separately. Start with the numbers on the joint return in Column A and show the adjustments in Column B to remove your spouse's income and deductions.

The person with the secondary social security number (the second number listed on the return) will need to file a new return with a filing status of married filing separately and show his or her own income and deductions.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

What form do I use to correct my tax return that I have already filed?

The form needed to correct previously filed Forms 1040, 1040A, 1040EZ, as well as individual income tax returns submitted through TeleFile or e-file, is Form 1040X (PDF), Amended U.S. Individual Income Tax Return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Where can the forms be found to file an amended return?

Form 1040X (PDF), Amended U.S. Individual Income Tax Return, and instructions may be ordered by calling (800) 829-3676, or visit the Forms & Pubs section of our web site .

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Where do I mail my Form 1040X?

The instructions for completing Form 1040X (PDF), Amended U.S. Individual Income Tax Return, list the mailing addresses for the service centers. If you are filing more than one amended return, be sure to mail each return in a separate envelope to the service center for the area in which you live.

References:

• Instructions for Form 1040X, Amended U.S. Individual Income Tax Return and instructions
• Tax Topic 308, Amended returns

How do I fill out the amended return Form 1040X?

Form 1040X (PDF), Amended U.S. Individual Income Tax Return, is designed with three columns. Column A is used to show the figures from the original return. Column C is used to show the correct figures. The difference between the figures in Columns A and C is shown in Column B. On the back of the form you need to explain the specific changes being made on the return and the reason for each change. If the changes involve another schedule or form, attach it to Form 1040X. Be sure to enter the year of the return you are amending at the top of the form as required.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

What do I need to send with the amended form?

You should send any schedules that have been changed or any Forms W-2 not included in your original return. You do not need to send a copy of your corrected Form 1040EZ, 1040A, or 1040.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

How long do I have to file an amended return?

Generally, Form 1040X (PDF), Amended U.S. Individual Income Tax Return, must be filed within three years of the due date of the original return or within 2 years of the date you paid the tax, whichever is later.

There are exceptions to this rule for certain items such as net operating loss carrybacks, carryback of certain business tax credits, bad debts, and worthless securities. Please review the instructions to Form 1040X for the exceptions.

References:

• Instructions for Form 1040X and Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

When should I file Form 1040X?

If you file Form 1040X (PDF), Amended U.S. Individual Income Tax Return, to claim an additional refund, you should wait until after you received the refund from the original return to avoid a possible delay in processing. If you owe additional tax for your individual income tax return, you should file Form 1040X and pay the tax by or before the due date of the return to avoid penalties and interest.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Will I have to pay any delinquency penalties when I file Form 1040X?

No late payment penalty will be due. If you owe tax, you can pay the tax with the Form 1040X and be billed for any interest. If the bill is not paid within 21 calendar days (10 business days if the amount equals or exceeds $100,000), a late payment penalty will be due from the date of the bill unless there is reasonable cause for the failure. If the original return was late, the amount due based on any additional tax on Form 1040X may be subject to the late filing penalty for the original return unless you have reasonable cause for the failure.

References:

• Instructions for Form 1040X and Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

Can you send an amended tax return electronically?

No, an amended return must be filed on a paper Form 1040X (PDF), Amended U.S. Individual Income Tax Return, and mailed to your servicing center for processing.

References:

• Instructions for Form 1040X and Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

How can I correct a mistake on my federal e-file return?

You cannot correct a mistake on a federal return which was filed electronically. You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Forms W-2 you did not include. The 1040X is a paper form.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

How long will it take to receive a refund check for an amended tax return?

You should allow up to 12 weeks for the processing of your amended return and receipt of your refund check.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Can you have an amended return refund deposited into a bank account?

No, if you are due a refund from your amended return, you will receive a paper check.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

How can I check the status of my amended return?

You will need to contact our assistance line at (800) 829-1040 to receive information on the processing of your amended return. Amended/corrected returns are processed as quickly as possible. However, it could take 8 to 12 weeks to process an amended return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended Returns

If I call the automated tax line to check the status of a refund on an amended return, do I enter the total amount of my original refund, or only the amended amount?

You cannot check the status of a refund for an amended return on the automated tax line. You must call (800) 829-1954. Amended/corrected returns are processed as quickly as possible. However, it may take 8 to 12 weeks or longer to process the return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

How do I obtain copies of Revenue Rulings, Revenue Procedures, Notices, Announcements, and Written Determination of Chief Counsel Advice, Private Letter Rulings, and Technical Advice Memorandum?

Copies of individual revenue rulings, revenue procedures, notices, and announcements, published in an Internal Revenue Bulletin (IRB), can be obtained by writing the IRS Freedom of Information Reading Room (FOIA) at the following address:

You can also fax your request to the following number: (202) 622-5165. Or, you can telephone FOIA at (202) 622-5163.

Revenue Ruling, Revenue Procedures, Announcements, and Notices, issued since January 1996, can be obtained by downloading them from the individual Internal Revenue Bulletin on the IRS.gov web site, Internal Revenue Bulletins.

Copies are also available in one of the local Federal Depositary Libraries in your community. To find the library nearest you, visit the Government Printing Office Locate Federal Depository Libraries web site. You can also download Written Determinations issued after October 1998.

New items are added to the web site within 60-90 days of their issuance. Written Determinations issued before October 1998, however, are not available on the IRS web site. You can obtain them by either faxing or writing the IRS Freedom of Information Reading Room at the address given above.

Where can I get Notice 89-25 the reasonable interest rate for periodic IRA distributions before age 59 1/2?

IRS Notice 89-25, Q & A 12, explains what constitutes a series of substantially equal payments from an IRA to avoid the 10 percent additional tax on early distributions from qualified retirement plans. The entire text of Notice 89-25 is contained in the Internal Revenue Cumulative Bulletin 1989-1, at page 662, which is available at most IRS offices, law libraries, and some public libraries.

How would I obtain a private letter ruling?

Visit Tax Regs In English where you can download Internal Revenue Bulletin 2003-01 which includes Revenue Procedure 2003-1

A request for a letter ruling should be submitted under Revenue Procedure 2003-1 including the applicable user fee to:

The procedure for requesting a private letter ruling is updated annually. It is always the first revenue procedure in the first Internal Revenue Bulletin of the year.

What is an Offer in Compromise?

An offer in compromise (OIC) is an agreement between a taxpayer and the Internal Revenue Service (IRS) that resolves the taxpayer's tax liability. The IRS has the authority to settle, or compromise, federal tax liabilities by accepting less than a full payment under certain circumstances. The IRS may legally compromise for one of the following reasons:

Doubt as to Liability: Doubt exists that the assessed tax is correct.

Doubt as to Collectibility: Doubt exists that the taxpayer could ever pay the full amount of tax owed. The minimum offer amount must generally be equal to (or greater than) the taxpayer's reasonable collection potential (RCP). The RCP is defined as the total of the taxpayer's realizable value in real and personal assets, plus his/her future income.

Note: Unless the taxpayer files an OIC claiming special circumstances, the offered amount must equal or exceed the reasonable collection potential. Realizable value is the asset's quick sale value (amount which could be reasonably expected through the sale of the asset) minus what the taxpayer owes to a secured creditor.

Effective Tax Administration: There is no doubt that the tax is correct and no doubt that the amount owed could be collected in full, but exceptional circumstances exist such that collection of the full amount would create economic hardship or where compelling public policy or equity considerations provide sufficient basis for compromise. The taxpayer bears the burden of proof to show their OIC qualifies for public policy or equity considerations. They must show that their circumstances are compelling enough to justify acceptance of their OIC compared to other taxpayers in similar circumstances.

For additional subjects on Offer in Compromise see Offer in Compromise.

What are the requirements for an OIC?

In order to be considered for an OIC, a taxpayer must meet all of the following requirements:

Used the most current versions of Form 656, "Offer in Compromise," and Forms 433-A and 433-B, "Collection Information Statements." The most current versions are dated May 2001;

Submitted the $150 application fee, or Form 656-A, "Income Certification for Offer in Compromise Application Fee," with the Form 656 (effective 11/01/03);

Filed all required federal tax returns;

Filed and paid any required employment tax returns on time for the two quarters prior to filing the OIC, and is current with deposits for the quarter in which the offer in compromise was submitted; and

is not a debtor in a bankruptcy case.

Taxpayers must comply with all federal tax filing and paying requirements for a period of five years following acceptance of their OIC, or until the OIC is paid in full, whichever is longer. This also includes making required estimated tax payments and federal tax deposits.

For additional topics onOffer in Compromise see Offer in Compromise.

How do I complete an OIC

First obtain a Form 656 (PDF), Offer in Compromise Package (Revised 5/2001. The package includes information and instructions for completing the form, as well as a worksheet that can be used to calculate an amount to offer. Form 433-A (PDF) , Collection Information Statement for Wage Earners and Self-Employed Individuals, and Form 433-B (PDF) , Collection Information Statement for Businesses (Revised 5/2001), are included in the Form 656 package and may need to be completed as well depending upon individual situation. Taxpayers will need to review and include amounts for items such as housing and utilities from the Collection Financial Standards, and Necessary Expenses, to complete their collection information statements (s).

NOTE: For corporations and partnerships, Form 433-A may be requested from corporate officers and individual partners.

References:

• For a listing of Frequently Asked Questions on Offer and Compromise see Offer and Compromise

I am unable to pay my delinquent taxes. Will the IRS accept an Offer in Compromise?

You may qualify for an Offer in Compromise if you are unable to pay your taxes in full or if you are facing severe or unusual economic hardship. Refer to Tax Topic 204, Offers in Compromise, for additional information.

References:

• Tax Topic 204, Offers in Compromise
• Form 656 (PDF) , Offers in Compromise
• Additional topics Offer in Compromise

Is there any special assistance available on unresolved tax matters which are creating a hardship?

If you are suffering, or about to suffer a significant hardship because of the way Internal Revenue laws are being carried out, you may ask for special help from the IRS' Taxpayer Advocate Program. The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. You can reach that office by dialing (877) 777-4778.

References:

• Tax Topic 104, Taxpayer Advocate Service - help for problem situations

I owe money this year. Who do I make the check out to?

When you pay by check or money order, make it out to the "United States Treasury." Please show your correct name, address, social security number, daytime telephone number, and the tax year and form number on the front of your check or money order. Double check to make sure that you have printed your social security number correctly and that it matches the one used on your income tax return.

Enclose your payment with your return, but do not attach it to the form. If you received Form 1040-V, Payment Voucher, use it to send your payment to the IRS. This will help us process your payment more accurately and efficiently. Follow the instructions that come with the form.

You can also pay part or all of your tax by using a credit card (American Express Card®, Discover Card®, Master Card®, or Visa® card). Payments can be made by phone or Internet. There are two credit card processors (also referred to as service providers), which offer this service. Service providers charge you a convenience fee for the service.

References:

• Credit Card Benefits and Features

Can I ask to make installment payments on the amount I owe?

Yes. If you cannot pay the full amount due as shown on your return, you can ask to make monthly installment payments. However, you will be charged a one time user fee of $43.00, and you can be charged a late payment penalty unless you can show reasonable cause for not paying the tax by April 15, even if your request to pay in installments is granted. Before requesting an installment agreement, you should consider less costly alternatives such as a bank loan.

To request an installment agreement, send Form 9465 (PDF), Installment Agreement Request with your return or call (800) 829-1040. You should receive a response within 30 days. For more details on installment payments, refer to Tax Topic 202, What to do if You Can't Pay Your Tax, or Publication 594 (PDF), Understanding the Collection Process.

References:

• Publication 594 (PDF), Understanding the Collection Process
• Form 9465 (PDF), Installment Agreement Request
• Tax Topic 202, What to do if You Can't Pay Your Tax

I just completed my return and find that I owe the IRS money. What should I do?

You should file your return even if you can't pay the entire amount you owe. File by the due date of the tax return and pay as much as possible. By filing on time, you avoid the late filing penalty. By paying as much of the amount you owe, you reduce the amount of interest and late payment penalty that you will owe. If you are unable to pay the full amount of your balance, you can request an installment agreement to pay the amount due with Form 9465 (PDF) or calling (800) 829-1040. For more details on interest and penalties, refer to Tax Topic 201, The Collection Process, or Publication 594 (PDF), Understanding the Collection Process.

References:

• Publication 594 (PDF), Understanding the Collection Process
• Tax Topic 201, The Collection Process

What kind of penalties and interest will I be charged for paying and filing my taxes late?

Interest, compounded daily, is charged on any unpaid tax from the due date of the return until the date of payment. The interest rate is the federal short-term rate plus 3 percent. That rate is determined every three months.

For current interest rates, go to News Releases and Fact Sheets and find the most recent Internal Revenue release entitled Quarterly Interest Rates.

In addition, if you filed on time but didn't pay on time, you'll generally have to pay a late payment penalty of one-half of one percent of the tax owed for each month, or part of a month, that the tax remains unpaid after the due date, not exceeding 25 percent. However, you will not have to pay the penalty if you can show reasonable cause for the failure. The one-half of one percent rate increases to one percent if the tax remains unpaid after several bills have been sent to you and the IRS issues a notice of intent to levy.

Beginning January 1, 2000, if you filed a timely return and are paying your tax pursuant to an installment agreement, the penalty is one-quarter of one percent for each month, or part of a month, that the installment agreement is in effect.

If you did not file on time and owe tax, you may owe an additional penalty for failure to file unless you can show reasonable cause. The combined penalty is 5 percent (4.5% late filing, 0.5% late payment) for each month, or part of a month, that your return was late, up to 25%. The late filing penalty applies to the net amount due, which is the tax shown on your return and any additional tax found to be due, as reduced by any credits for withholding and estimated tax and any timely payments made with the return. After five months, if you still have not paid, the 0.5% failure-to-pay penalty continues to run, up to 25%, until the tax is paid. Thus, the total penalty for failure to file and pay can be 47.5% (22.5% late filing, 25% late payment) of the tax owed. Also, if your return was over 60 days late, the minimum failure-to-file penalty is the smaller of $100 or 100% of the tax required to be shown on the return.

Also, refer to Tax Topic 653, IRS Notices and Bills and Penalty and Interest Charges.

References:

• Tax Topic 653, IRS notices and bills and penalty and interest charges
• News Releases and Fact Sheets

I received an IRS bill for an amended return I filed. I am not able to pay the whole amount at this time. Will the IRS allow me to make monthly payments?

If you cannot pay the full amount due, you can ask to make monthly installment payments. You can be charged a fee for this arrangement. Penalties and interest will continue to accrue on the unpaid amount until the account balance is paid in full. Refer to Tax Topic 202, What to Do if You Can't Pay Your Tax, for more information.

References:

• Tax Topic 202, What to do if you can't pay your tax
• Form 9465 (PDF), Installment Agreement Request

How do I request a copy of my tax return for last year?

If you need an exact copy of a previously filed and processed return and all attachments (including Forms W-2), you must complete Form 4506 (PDF) , Request for Copy or Transcript of Tax Form and mail it to the IRS address in the instructions along with a $23 fee (increases to $39 Jan. 1, 2004) for each tax year requested (Form 4506 changes Jan. 1, 2004 to Request for Copy of Tax Return. Copies are generally available for returns filed in the current and past 6 years.

In cases where an exact copy of the return is not needed, tax return and tax transcripts my be ordered, to be sent to you at your address of record, by calling (800) 829-1040 or completing and mailing Form 4506. Effective Jan. 1, 2004, use, Form 4506 (PDF)T, Request for Transcript of Tax Return. The tax return transcripts shows most line items contained on the return as it was originally filed, including any accompanying forms and schedules. In most cases, a tax return transcript will meet the requirements for lending institutions for mortgage vertification purposes.

The transcript can be ordered by completing a Form 4506 (effective January 1, 2004, use Form 4506T to request all types of transcripts) or calling (800) 829-1040 and following the prompts in the recorded message. There is no charge for the transcript and you should receive it in 10 business days from the time we receive your request. Tax return transcripts are generally available for the current and past three years. If you need a statement of your tax account which shows changes that you or the IRS made after the original return was filed, you must request a "Tax Account Transcript". This transcript shows basic data including marital status, type of return filed, adjusted gross income, taxable income, payments and adjustments made on your account. Tax return and account transcripts are generally available for the current and past 3 years.

Form 4506 can also be used to get proof from the IRS that you did not file a tax return for a particular tax year (Effective Jan. 1, 2004, use Form 4506-T).

Forms can be downloaded at Forms & Pubs or ordered by calling (800) 829-1040.

References:

• Form 4506 (PDF), Request for Copy or Transcript of Tax Form
• Form 4506 (PDF), Rev 1-1-2004, Request for Copy or Transcript of Tax Form
• Form 4506 (PDF)T available January 1, 2004 - Request for Transcript of Tax Return

Is it possible to make the request for a copy of my return via the Internet?

At the present time, it is not possible to request a copy of your return via the Internet. If you need an exact copy of a previously filed and processed Federal return, you must file Form 4506 (PDF), Request for Copy or Transcript of Tax Form (Form 4506 changes Jan. 1, 2004 to Request for Copy of Tax Return). In cases where an exact copy of the return is not needed, tax return and tax account transcripts may be ordered, to be sent to you at your address of record, by calling (800) 829-1040 or completing and mailing Form 4506 (Effective Jan. 1, 2004, use Form 4506 (PDF)T, Request for Transcript of Tax Return.) There is a $23 (increased to $39 January 1, 2004) fee for copies of your previously filed tax forms and all attachments (including Form(s) W-2) for each tax period requested. You should allow 60 calendar days for a response. There is no charge for tax return transcripts or Form W-2 information.

References:

• Form 4506 (PDF), Request for Copy or Transcript of Tax Form
• Form 4506 (PDF), Rev. 1-1-2004, Request for Copy or Transcript of Tax Form
• Form 4506 (PDF)-T, Rev. 1-1-2004, Request for Copy or Transcript of Tax Form

What form do I need to get a copy of a previous year's federal tax return that I filed?

At the present time, it is not possible to request a copy of your return via the Internet. If you need an exact copy of a previously filed and processed Federal return, you must file Form 4506 (PDF), Request for Copy or Transcript of Tax Form (Form 4506 changes Jan. 1, 2004 to Request for Copy of Tax Return). In cases where an exact copy of the return is not needed, tax return and tax account transcripts may be ordered, to be sent to you at your address of record, by calling (800) 829-1040 or completing and mailing Form 4506 (Effective Jan. 1, 2004, use Form 4506-T, Request for Transcript of Tax Return.) There is a $23 fee (increased to $39 January 1, 2004) for copies of your previously filed tax forms and all attachments (including Form(s) W-2) for each tax period requested. You should allow 60 calendar days for a response. There is no charge for tax return transcripts or Forms W-2 information.

References:

• Form 4506 (PDF), Request for Copy or Transcript of Tax Form Form 4506 (PDF), Rev. 1-1-2004, Request for Copy of Tax Form
• Form 4506 (PDF)-T, Rev1-1-2004, Request for Copy or Transcript of Tax Form

Can I get copies of my prior year Forms W-2 from the IRS?

The quickest way to obtain a copy of a prior year Form W-2 (PDF) is through your employer. If that is not possible, you can order and pay for copies of your entire return (attachments include Form W-2) from IRS, or order W-2 information at no charge from IRS. IRS can provide W-2 information for the current and past 9 years. Complete and mail Form 4506 (PDF), Request for Copy or Transcript of Tax For (Effective Jan. 1, 2004, use Form 4506 (Rev. 1-1-2004, Request for Copy of Tax Return, for a copy of a return and Form 4506-T Rev. 1-1-2004, Request for Transcript or Tax Return, for W-2 information. You should allow 60 calendar days for a response.

References:

• Form 4506 (PDF), Request for Copy or Transcript of Tax Form
• Form 4506 (PDF), Rev. 1-1-2004 Request for Copy of Tax Form
• Form 4506 (PDF)-T Rev. 1-1-2004 Request for Transcript of Tax Form

If I won't be able to finish my return by April 15, can I get an extension?

Yes. You can get an extension by filing Form 4868 (PDF), Extension of Time To File U.S. Individual Income Tax Return, by the due date. By filing the extension, you avoid the late filing penalty. However, Form 4868 does not extend the time to pay your income tax. For more details, refer to Tax Topic 304, Extensions of Time to File Your Tax Return.

Special rules apply to U.S. citizens and residents whose home and main place of business or post of duty are outside the United States or Puerto Rico on the return due date, April 15. For more information, refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

References:

• Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
• Form 4868 (PDF), Extension of Time To File U.S. Individual Income Tax Return
• Tax Topic 304, Extensions of Time to File Your Tax Return

What form do I fill out to request an extension to file my individual income tax return?

The form to file for an extension of time to time to file your Forms 1040, 1040A, or 1040EZ, is Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. You must file Form 4868 by the due date of the return. The automatic extension is a four-month extension.

An extension of time to file is not an extension of time to pay. You must make an accurate estimate of your tax and send any necessary payment with your Form 4868. If you find you cannot pay the full amount due with Form 4868, you can still get the extension. You will owe interest on the unpaid amount.

You will be billed for a late payment penalty (which equals one-half of one percent of the unpaid tax for each month from the original due date of payment), unless at least 90 percent of the actual tax liability was paid prior to the original due date of the return through withholding on wages, estimated tax payments, or any payment accompanying the Form 4868. However, you will not have to pay the penalty if you can show reasonable cause for the failure to pay.

If you qualify for the automatic four month extension and you later find that you are not able to file within the four month extension period, you may be able to get 2 more months to file, for a total of 6 months. To apply for an additional extension either write a letter to the IRS or file Form 2688 (PDF), Application for Additional Extension of Time To File U.S. Individual Income Tax Return. You should ask for the extension early so that, if it is not approved, you still will be able to file by the end of the first extension time limit. Refer to Publication 17, Your Federal Income Tax, for additional information on filing extensions for your individual tax returns.

References:

• Publication 17, Your Federal Income Tax
• Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
• Form 2688 (PDF), Application for Additional Extension of Time To File U.S. Individual Income Tax Return

If you need an extension to file past April 15th and know that you will receive a refund after completion, do you still have to fill out Form 4868?

Yes, you should file a Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to extend your time to file even if you are due a refund.

If there is a subsequent adjustment to a late filed return that results in an underpayment of tax, you may be assessed a penalty for failure to file on time. The penalty is usually 5% for each month or part of a month that the return is late, but not exceeding 25%. An example of a subsequent adjustment that results in an underpayment of tax is an examination of your return with changes that increase your total tax owed.

References:

• Publication 17, Your Federal Income Tax
• Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

If you don't owe any money, do you have to file a tax return? If you are late filing, without an extension, and have a refund coming back, how much are you penalized? How long can you make claim to that money?

Whether you have to file a tax return depends on your filing status, age, and gross income. For more information refer to Publication 501, Exemptions, Standard Deduction, and Filing Information. You are required to file even if you are going to get a refund. Even if you are not required to file, you need to file if you are due a refund from income tax withheld from your pay, or you qualify for the earned income credit or the additional child tax credit.

Late filing penalties are based on the amount owed. If you have a refund coming there will be no penalty.

While you can file the original tax return at any time, the amount of any refund cannot be more than any tax paid within the 3-year period (plus any extension of time for filing your return) immediately before you filed the claim. The time you file your claim may be based on the postmark date for this purpose. Income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions for the original return) are considered paid on the due date.

References:

• Publication 17, Your Federal Income Tax
• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Publication 596, Earned Income Credit
• Tax Topic 301, When, where, and how to file
• Tax Topic 306, Penalty for underpayment of estimated tax

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.

References:

• Tax Topic 202, What To Do If You Can't Pay Your Tax

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 will be charged. The penalty is based upon the unpaid taxes as of the due date of the return. There is a deadline for claiming a refund. While you may file the original tax return at any time, the amount of any refund cannot be more than any tax paid within the 3-year period (plus any extension of time for filing your return) immediately before you filed the claim (The time you file your claim may be based on the postmark date for this purpose). Income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions of the original return) are considered paid on the due date.

If I mailed my return 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 only if the return was postmarked on or before the due date of the return. For example, an income tax return postmarked April 18th and received by the Service on April 20th is considered filed on April 20. Refer to Internal Revenue Code 7502(a). This rule includes dates marked or recorded by any private delivery service designated by the Service. If April 15th falls on a Saturday, Sunday, or holiday, the return is considered timely if it is postmarked on the next business day.

References:

• Internal Revenue Code 7502(a)

I've been told that payment of taxes can be deferred until August. I've also been told that payment is due April 15th and the extension is just for follow-up paperwork. Which is correct? Is it possible to file an extension for payment of taxes due?

If you are unable to file your individual tax return by the due date, you can get an automatic 4-month extension of time by filing Form 4868 (PDF), Application for Automatic Extension of Time to File for U.S. Individual Income Tax Returns, before the due date, usually April 15. By filing this form, you can avoid a late filing penalty. However, this extension does not give you more time to pay the tax you owe. It is only an extension of time to file your return. If you need an extension of time to file, you need to estimate how much tax, if any, you'll owe, and include that payment with your Form 4868. If you cannot pay the entire amount or a part of that amount, please see the information above.

If you are a U.S. citizen, resident or a member of the armed forces, whose home and main place of business or post of duty are outside the U.S. and Puerto Rico on the return due date, you are allowed a two-month extension until June 15, to file your return and pay any tax due. If you use this automatic extension, you must attach a statement to your return saying that your home and your main place of business or post of duty are outside the U.S. and Puerto Rico on the due date of your return. If you have a balance due on your return, it will be subject to interest from the due date (usually April 15) until you pay the tax.

References:

• Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
• Publication 17, Your Federal Income Tax

If I file for an extension, do I still have to send in any money I think I might owe by the April 15th date, or can I wait until I know exactly what I owe or don't owe and send it in by the extension due date?

If you need an extension of time to file, you need to estimate how much tax, if any, you'll owe on Form 4868 (PDF), Application for Automatic Extension of Time to File for U.S. Individual Income Tax Returns. You do not have to pay the amount of the estimate in order to obtain the extension. However, the extension does not give you more time to pay the tax you owe; it is only an extension of time to file your return. If you owe any amount of tax when you file your return, you will be charged interest on that unpaid balance from the original due date (usually April 15) of the return. You will also be charged a late payment penalty if the unpaid balance is more than 10 percent of your actual tax liability unless you have reasonable cause for the failure to pay.

References:

• Publication 17, Your Federal Income Tax

I filed an extension in April and still owe the IRS. I want to pay the money before the August deadline to file. Do I need to fill out a form to send in with my check? Where do I send the check? What are the penalties, interest due for not paying by April 15th?

Interest will be assessed from the due date of the return. When you file your return, simply pay the amount due. The IRS will send a notice of the interest due. You will also be charged a late payment penalty if the unpaid balance is more than 10 percent of your actual tax liability unless you have reasonable cause for the failure to pay.

References:

• Publication 17, Your Federal Income Tax

I am filing my U.S. tax return from the U.K. and am eligible for the automatic 2-month extension. Do my forms need to be in Philadelphia by June 15th, or do they just need to be postmarked by June 15th?

Your return must be postmarked by June 15.

References:

• Publication 17, Your Federal Income Tax

I will be vacationing overseas on April 15. Since I will be out of the country, do I qualify for the automatic 2-month extension?

No. You are allowed an automatic 2-month extension (until June 15, if you use a calendar year) to file your return and pay any federal income tax that is due if you are a U.S. citizen or resident, only if:

You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or

you are in the military or naval service on duty outside the United States and Puerto Rico

Vacationing is a temporary status that does not meet the criteria for the automatic 2-month extension.

References:

• Form 4868 (PDF) , Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

I filed an extension in April because I had not received a Form W-2. At the time, I estimated my cost and paid it. I still have not received a W-2, and my extension will expire soon. What should I do?

In general, employers must provide employees with a Form W-2 by January 31. If you have not received your Form W-2 you should:

First, contact your employer to find out if or when the W-2 was mailed. You may not have received your W-2 because of an incorrect or incomplete address. This can be checked and corrected when you talk to the employer.

If the W-2 was returned to the employer because of an address problem, or was not yet issued, allow a reasonable amount of time for the employer to re-mail or issue the W-2. Then, if you still do not receive your W-2, contact the IRS for assistance at (800) 829-1040. When you call, you will need to give us the following information in order for us to prepare Form 4852 (PDF), Substitute for a Missing Form W-2.

Your employer's name and complete address, including zip code, employer identification number (if known), and telephone number,

Your name, address, including zip code, social security number, and telephone number; and

An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer.

IRS will mail you a copy of Form 4852, but you should use it only if necessary to meet the filing deadline. If you file your return and attach Form 4852 instead of a W-2, your refund may be delayed while the information you gave us is verified.

If you receive a corrected W-2 after you file your return, and it does not agree with the income or withheld tax you reported on your return, you must file an amended return.

References:

• Form 4852 (PDF), Substitute for a Missing Form W-2

How can I get forms and publications?

You can download them electronically at Forms & Pubs or call 800-TAX-FORM (800-829-3676) 24 hours a day, 7 days a week. You can order by mail using the order blank in the tax package you receive in the mail. Certain forms and publications are available by fax at (703) 368-9694 or pick them up at most local IRS offices, participating libraries, or post offices.

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

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

Are copies of tax forms available at local libraries?

If you need tax forms or would like instructions for completing your federal income tax return, your local library may have just what you need. For further information, refer to Tax Topic 105, Public Libraries - Tax Information Tapes and Reproducible Tax Forms.

References:

• Tax Topic 105, Public Libraries - Tax Information Tapes and Reproducible Tax Forms

Is there an Offer and Compromise form available? How can I get one?

The Offer and Compromise form you must complete is Form 656 (PDF), Offer in Compromise.

You can get this form by calling (800) 829-3676 or you can download it at Forms & Pubs through our internet site.

References:

• Publication 594 (PDF), The IRS Collection Process
• Publication 594SP (PDF), Comprendiendo el Proceso del Cobro
• Form 656 (PDF), Offer in Compromise
• Tax Topic 204, Offers in compromise

Are the forms that can be downloaded from this web site approved for use?

Yes, all IRS forms are available for download at Forms & Pubs on our website. All are approved for use.

References:

• Forms & Pubs

Can I use computer-generated tax forms instead of the IRS forms?

IRS provides for the approval and acceptance of computer-prepared and computer-generated tax forms that are filed by individual taxpayers and tax practitioners, in place of many of the official IRS printed forms. For additional information, refer to Tax Topic 253, Substitute Tax Forms.

References:

• Tax Topic 253, Substitute Tax Forms
• Publication 1167 (PDF) , Substitute Tax Form and Schedules

Where can I find previous years' tax forms?

You can download the tax years 1992 through the current year on this web site at Forms & Pubs. You can also order tax forms by calling (800) 829-3676.

References:

• Forms & Pubs

After you download a tax form, how do you open the file to read it?

Refer to our Frequently Asked Downloading and Printing Questions.

To view/print a PDF file from the Web, download the file to your hard drive or diskette, launch the Acrobat Reader (an icon will be created during the setup process) and open the file you just saved. If you need help getting around the IRS web site or assistance retrieving files and forms, we can help you. Call (800) 876-1715 or if outside the US and Canada dial (309) 229-7111 or send a message to the IRS Web Site Help Desk e-mail address at helpdesk@speedymail.com. Although we can be pretty busy at times we will try to help you.

References:

• Frequently Asked Downloading and Printing Questions
• IRS Web Site Help Desk e-mail at helpdesk@speedymail.com.

I am having trouble downloading forms and publications from your web site. What can I do?

First make sure that you have the latest version of Adobe Acrobat Reader software. Adobe Acrobat Reader software is needed to view and print PDF files (the preferred format for viewing or printing IRS forms, instructions, and publications).

Adobe Acrobat Reader is available free-of-charge from hundreds of sites on the Web, including the IRS web site. However, the best way to get the free software is from Adobe's home page. Their site offers two versions of the Reader, versions for most platforms (Macintosh, all Windows versions, etc.), and they even offer the user his/her language preference.

Adobe provides comprehensive instructions for downloading the software.

To view or print a PDF file from the Web, download the file to your hard drive or diskette, launch the Acrobat Reader (an icon will be created during the setup process) and open the file you just saved. The document will appear on your monitor and you can print from there. Some web browsers will launch the reader automatically when you download a PDF file.

Also see Frequently Asked Downloading and Printing Questions on our website.

References:

• Adobe's home page
• Frequently Asked Downloading and Printing Questions

My modem will not download your forms, what can I do?

You can call the IRS at (800) TAX-FORM or (800) 829-3676 and place an order for forms or publications. These numbers are available 24 hours a day, 7 days a week. For more information refer to Tax Topic 155, Forms/Publications - How to Order.

If you have a fax modem and fax software, refer to Fax On Demand on this site for information about getting the forms you need by fax.

For information on how to order forms and publications, refer to Tax Topic 155. The information below may also be helpful:

Internet: Forms & Pubs

FTP: www.irs.gov/pub/irs-pdf

The IRS web site help desk at (800- 876-1715) (or if outside the US and Canada dial (309) 229-7111) or the IRS Web Site Help Desk e-mail address at help desk @speedymail.com offer technical assistance for transmission problems (not tax help).

Federal Tax Forms CD-ROM contains hundreds of tax forms, instructions and TIPS (Taxpayer Information Publications) for current and prior years back to the 1997 tax year. It runs on Windows 95/98/4.0 and Macintosh 7.0 or later platforms. You may purchase the CD-ROM from the National Technical Information Service (NTIS) at Order 2003 Tax Products CD-ROM.

References:

• Tax Topic 155, Forms/Publications - How to Order
• Fax On Demand
• 2002 Tax Products CD-ROM

I would like to know if I could get Publication 78 online?

The entire contents of this publication are now listed on IRS' web site. The listing is accessible through the Tax Information for You and Tax Information for Business sections, or you may go directly to the electronic version of Publication 78, Cumulative List of Organizations.

References:

• Publication 78, Cumulative List of Organizations
• Tax Information for You
• Tax Information for Business

I am looking for a Form I-9. Is it available online?

No. Form I-9 is available from the Bureau of Citizenship and Immigration Services, or call (800) 870-3676.

References:

• Bureau of Citizenship and Immigration Services

I need a list of all the IRS forms, instructions, and publications.

Please refer to Publication 910 (PDF), IRS Guide to Free Tax Services , for a listing of forms and publications available. They are also available at Forms & Pubs.

References:

• Publication 910 (PDF), IRS Guide to Free Tax Services
• Tax Topic 155, Forms and publications - how to order

Is there a form for receiving the no-fault spouse's portion on a joint return when one spouse owes child support?

Yes, Form 8379 (PDF), Injured Spouse Claim and Allocation, is the form used to request your portion of a joint refund.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 17, Your Income Federal Tax Return

How can I collect child support from my ex-spouse?

You must contact your local child support agency.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement

My ex-spouse is delinquent in paying child support. The attorney general has filed some sort of paperwork with the IRS to withhold my ex-spouse's tax refund. How would I receive the withheld refund?

The answer is different for each state. You need to contact the state link to the U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement where you live to get this information.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement

How do I know if I am an injured spouse?

When a joint return is filed and only one spouse owes past due federal tax, past-due child and/or child spousal support, a federal debt, or state income tax, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

Filed a joint tax return,

Have reported income (such as wages, interest, etc.)

Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments) or claimed the earned income credit or other refundable credit, and

Have an overpayment, all or part of which can be applied against the past-due amount.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

When should I file the Form 8379?

You can file Form 8379 (PDF), Injured Spouse Claim and Allocation, with your joint return or after you have filed. If filed with your return, attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your joint return, mail Form 8379 by itself to the same IRS Service Center where you lived when you filed your joint return. Be sure to include copies of all Form W-2 (PDF) Form W-2G (PDF) both spouses and any Form 1099-R (PDF) showing income tax withheld.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

Is there any way to find out if I need to file an injured spouse claim before I file a return?

Your spouse can ask the agency that might be claiming the refund for a past-due debt. Another source of information is the Financial Management Service Help Desk at (800) 304-3107.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

My spouse's refund is to be held by the government. Can I file separate or is there an injured spouse clause that I can file to receive my share of the refund?

You can file separate or you can file a joint return with a request for injured spouse relief. To file for injured spouse relief, you need to file Form 8379 (PDF), Injured Spouse Claim and Allocation. Attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your return you can file Form 8379 by sending it separately to the same IRS Service Center where you filed your return.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

I live in a community property state. Can I file a Form 8379?

Yes, but only if you are not the spouse required to pay the past-due debt. Overpayments involving community property states will be allocated according to state law.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• Publication 555, Community Property

Can I file my return electronically even though I am filing a Form 8379, Injured Spouse Claim and Allocation?

Yes, you can file electronically.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

How do I change my maiden name to my married name for tax purposes?

In order to change your name, you must contact the Social Security Administration. They will issue a new social security card reflecting your new name and automatically send us your new name. The telephone number for the Social Security Administration is (800) 772-1213.

References:

• Social Security Administration

If I go to the Social Security Administration office to change my name, how long does it take the IRS to update its records?

IRS records are generally updated 10 days after the records at the Social Security Administration are changed.

References:

• Social Security Administration

How can I correct the spelling of my name with IRS?

The name on the refund check is spelled the way it appears on your tax return. If the address label you receive is spelled wrong, do not use the label. Instead, print the information on the tax return. You can also call (800) 829-1040 and we can change the spelling of your name over the phone.

References:

• Social Security Administration

I recently got married/divorced. How do I report my change of name?

You need to contact the Social Security Administration. They will issue you a new social security card reflecting your married name and automatically send an update to us. You can contact the Social Security Administration at (800) 772-1213.

References:

• Social Security Administration

Do I contact you or social security to check on my name change?

You should contact the Social Security Administration at (800) 772-1213 and they can instruct you via telephone what you will need to bring to their office in order to change your card to match your name.

References:

• Social Security Administration

Do I need to change my maiden name to my married name on my social security card for us to file jointly?

You can still file Married Filing Jointly without changing your name with the Social Security Administration. However, you do need to show your maiden name on the tax return instead of your married name.

I got married last year. I have filed with the Social Security Administration for name and address change, but my Form W-2 still has my maiden name. Can I send it in as it is with our joint return or do I need to get a new W-2?

You can use the Form W-2 (PDF) you received from your employer. If the W-2 has your maiden name, all you have to do is cross it out and write in your married name. The last name on the tax return is verified through the Social Security Administration. Make sure that the name matches the name listed with the Social Security Administration. Tell your employer about the name and address change so that your current Form W-2 reflects the correct information.

I got married and I have not changed the name on my social security card to my married name. My Form W-2 is in my married name but my tax forms came in my maiden name. Should I file with my maiden name or married name?

It is important that the name the Social Security Administration has in its system for your social security number agrees with the name on your tax return. You have a choice. You can file with your maiden name and contact the Social Security Administration after you file your return. Or, if you have enough time before the due date of your return, you can contact the Social Security Administration and have your records changed. Please wait 10 days to file your tax return. You can contact the Social Security Administration at (800) 772-1213.

References:

• Social Security Administration

I received a letter from the IRS indicating that due to my misprint of my daughter's social security number, the exemption was rejected. Can I make the correction and still receive the exemption?

You are entitled to the exemption if your child qualifies as your dependent. To correct the return, you must provide the correct social security number information for your daughter. You can return it with a copy of the IRS letter in the envelope provided or contact the phone number listed in the upper right-hand corner of the letter for assistance.

I received a notice from IRS. What should I do?

The IRS sends a letter or notice to you to request payment for taxes, notify you of a change to your account, or request additional information. Please review the information on your entire tax return and compare it with the information on the notice. If the notice tells you that a correction was made to your account and you agree with the correction, a reply is not needed unless a payment is due. If you do not agree with the correction we made, it is important that you respond to the letter or notice as requested. Please call or write to us and tell us why you disagree so any necessary action can be taken. If you are due a refund as a result of our adjustment, it will be sent to you unless you owe other amounts the law requires us to collect (for example, related tax accounts, child support, student loans, etc.). Notices and refund checks are sent from different IRS locations. Any refund issued as a result of our change or correction, should be received within 6 weeks from the date of the notice. Refer to Tax Topic 651, Notices - What to do, for additional information.

References:

• Tax Topic 651, Notices - what to do

I received an IRS notice. I've contacted the IRS at least three times about it, but the problem still hasn't been fixed. What can I do?

You can call the National Taxpayer Advocate line. Since October 1998 there has been a national toll-free Taxpayer Advocate Program (formerly Problem Resolution Office), available 7:00 am until 10:00 pm Monday through Friday. You may reach the hotline by calling (877) 777-4778.

References:

• Tax Topic 104, Taxpayer Advocate Service - help for problem situations

I received a CP 2000 Notice from the IRS. Have these changes been made to my tax account?

No. CP 2000 is a proposal based on comparing your return with information reported to the IRS by employers, banks, businesses and other payers. You may agree, disagree, or partially agree with the proposal. Refer to Tax Topic 652, Notice of Underreported Income - CP 2000, for additional information.

References:

• Tax Topic 652, Notice of under-reported income - CP 2000

I just received an IRS notice indicating changes were made to my return, but it appears an attachment to my return which explained the entry changed by IRS, was not considered. What should I do?

If you believe the IRS made a mistake with the figures, or didn't consider some important information, call the IRS at the number listed on the notice to discuss the matter. If possible, please have a copy of your tax return and the notice when you call.

I received an IRS notice resulting from correspondence I sent regarding a change to my return. The notice includes additional penalties and interest charges. How are the penalties and interest figured?

Interest is charged on any unpaid tax from the due date of the return until the date of payment. The interest rate is determined every three months and is the federal short-term rate plus 3 percent. Interest is compounded daily. If you paid the net amount of tax that was due based on the tax shown on the return, and later determine that more tax should have been shown on the return, you will incur a failure to pay penalty. Additionally, when IRS bills you for any tax, penalty, or interest, if you do not pay the bill within 21 calendar days (10 business days if the amount equals or exceeds $100,000), a late payment penalty from the date of the bill unless you have reasonable cause for the failure.

If you file on time but don't pay the net amount due based on the tax shown on the return, you will generally have to pay a late payment penalty of one-half of one percent of the tax owed for each month, or part of a month, that the tax remains unpaid after the due date, up to 25 percent. However, you will not have to pay the penalty if you can show reasonable cause for the failure.

References:

• Publication 17, Your Federal Income Tax
• Publication 594 (PDF), Understanding the Collection Process
• Applicable Federal Rates
• Tax Topic 653, IRS notice and bills and penalty and interest charges

The IRS sent me a letter that included an additional amount of tax due. I read the explanation on the letter, but I do not agree with the changes, which were made. Should I file an amended return?

If you believe the IRS made a mistake in the figures, call the phone number listed on the notice to discuss the matter before filing an amended return. If possible, please have a copy of your tax return, and the notice when you call.

I received an IRS Notice titled, "We Corrected Your Return - Amount Due IRS." It appears I did not get credit for one of my federal tax deposits. What should I do?

If your account has not been credited with all of your deposits, call the toll-free number on your notice to discuss the matter. Please have the notice and a list of your deposits when you call.

I got a notice from IRS saying they changed my account and I am due an additional refund, but I haven't received the check yet. What should I do?

Allow at least six weeks from the date of the notice, for your refund to be mailed to you. We could not include the check with your notice, because checks are processed in a different location and mailed by a different system. If it has already been longer than six weeks, please call us at the toll-free number listed on your notice. If possible, please have a copy of the IRS notice and a copy of your tax return when you call.

How long does it take after you've filed to receive a refund?

If you e-file opting for direct deposit and have not received your refund within 3 weeks after filing your return (eight weeks if you filed a paper return opting for a paper check), you can check your refund status by logging onto www.irs.gov. Click on "Where's My Refund" then go to "Get My Refund Status." Or, you can call the Refund Hotline at (800) 829-1954. Be sure to have available a copy of your current tax return because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of our refund. If you have requested direct deposit, the refund should take one week less time to be issue as opposed to getting a paper check.

How long does it take to get a refund back by direct deposit?

If you e-file with direct deposit and have not received your refund within three weeks after filing your return (five weeks if you filed paper with direct deposit), you can check your refund status by logging onto www.irs.gov. Click on "Where's My Refund" then go to "Get My Refund Status." Or, you can call the Refund Hotline at (800) 829-1954. Be sure to have available a copy of your current tax return because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of our refund.

Can you direct deposit your refund into someone else's bank account if you do not have a bank account?

No. The account has to be in your name.

Will I be notified when my direct deposit is made or will I have to check with my bank to find out?

You will need to contact your bank to determine when the deposit was made. The deposit will be recorded on your bank statement. However, if you use an automated system to check on your bank account balance, you will know that your refund has been deposited when your balance has increased by the amount of your expected refund.

Can I check my refund status via Internet?

You can now check the status of your refund via Internet. Access the IRS website at www.irs.gov and follow the links to check your refund status. You must provide your social security number, filing status, and refund amount.

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 log onto www.irs.gov. Click on Where's My Refund then go to Get My Refund Status or you can call Refund Hotline at (800) 829-1954. Be sure to have a copy of your current tax return available because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of our refund. The IRS updates refund information every seven days. Refer to Tax Topic 152, Refunds - How Long They Should Take, for additional information.

References:

• Tax Topic 152, Refunds - How Long They Should Take

I still owe taxes from a previous year and am getting a refund this year. I would like to apply this refund to the taxes I owe. How do I go about doing this?

You may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Your refund will automatically be applied to any outstanding balances.

Can my refund be used to pay other debts?

Under the law, state and Federal agencies refer to the IRS the names of taxpayers who are behind in their support payments, taxes, and loans. Your tax refund may not be refunded to you if you are delinquent in child or child and spousal support payments, have a past due Federal debt (such as a student loan), or owe state income taxes. Therefore, your refund will be used to pay other debts you owe. For additional information, refer to Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations.

References:

• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

Can a person receive a tax refund if they are currently in a payment plan for prior year's federal taxes?

As a condition of your agreement, any refund due you in a future year will be applied against the amount you owe. Therefore, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. The IRS will automatically apply the refund to the taxes owed. If the refund does not take care of the tax debt; you must continue the installment agreement.

If you are under a Chapter 13 bankruptcy plan and due a refund, do you still get it?

Whether a refund will be sent to you, the trustee, or offset against outstanding liabilities will depend on local bankruptcy rules, the terms of your Chapter 13 plan, as well as the individual facts and circumstances of your case.

I lost my refund check. How do I get a new one?

Call the IRS a (800) 829-1954. If your refund check has not been cashed, we can normally provide a replacement within six to eight weeks. If your refund check has been cashed, the IRS will provide a copy of the check and an Form 1310 (PDF), to initiate a claim. The signature on the cancelled check will be reviewed before determining whether another refund can be issued.

Do you have to meet the tax filing deadline if you are getting a refund?

While you can file the original tax return at any time, the amount of any refund cannot be more than any tax paid within the three-year period (plus any extension of time for filing your return) immediately before you filed the claim. (The time you file your claim will be based on the postmark date for this purpose). Income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions of the original return) are considered paid on the due date.

If there is a subsequent adjustment to a late filed return that results in an underpayment of tax, you may be assessed a penalty for failure to file on time. The penalty is usually 5% for each month or part of a month that the return is late, but not more than 25%. An example of a subsequent adjustment that results in an underpayment of tax is an examination of your return with changes that increase your total tax owed.

I filed a joint return and am expecting a refund. What happens if one party forges the signature to get the refund?

In cases where there is a family dispute over the proceeds of a refund, you can request a copy of the front and back of the cancelled refund check that was issued in your name. You can also request a copy of the original tax return filed under your name. Call (800) 829-1040 and follow the IRS representative's instructions for verifying the signature on your tax return or cancelled refund check.

Is it possible to find out if a federal tax refund check has been cashed?

If you need to know whether a federal tax refund check that was issued to you has been cashed, you can call (800) 829-1954 and request Form 3911 (PDF), Taxpayer Statement Regarding Refund.

If you are inquiring about a check that was issued to someone other than yourself, the IRS is not allowed under the Privacy Act of 1974 to disclose any information.

References:

• Form 3911 (PDF), Taxpayer Statement Regarding Refund

Does IRS permit the U.S. Post Office to forward refund checks?

Yes, however many U.S. Post Offices choose not to forward refund checks. You should check with your local Post Office for their procedures.

My ex-spouse owes me child support. How can I find out if he has filed and if I will receive his federal refund this year?

An individual's tax return is protected under the Privacy Act of 1974. Therefore, the IRS is restricted from releasing information concerning your former spouse's account. However, if your state office of child support enforcement has notified the Treasury of a past-due child support obligation, the refund will be offset to pay the debt.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

If our tax refund is being taken for back child support my husband owes, how can I file to get back or keep my portion of the refund?

When a joint return is filed and only one spouse owes past-due child support, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

file a joint tax return,

have reported income (such as wages, interest, etc.)

have made and reported tax payments (such as withholding), or claimed the earned income credit or other refundable credit, and

have an overpayment, all or parts of which may be applied against the past-due amount.

Refer also to our Frequently Asked Question section on Injured Spouse in the IRS Procedures section.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

What is the legal procedure I need to follow in order to obtain my ex-spouse's tax refund or refunds due to unpaid child support?

You must file a claim with your local office of child support enforcement. For more information, follow the state link at the U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

The Child Support Enforcement Agency said I would get my ex-spouse's federal income tax refund if he has one. He owes me child support. I still have had no word about any refund. How can I find out if he filed at all this year?

An individual's tax return is protected under the Privacy Act of 1974. Therefore, the IRS is restricted from releasing information concerning your former spouse's account. However, if your state office of child support enforcement has notified the Treasury of a past-due child support obligation, the refund will be offset to pay the debt.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

If I file jointly and my husband owes back child support, will my refund be applied towards his obligation until his debt with children services is paid?

If you are due a refund but have not paid certain amounts you owe, such as child support, all or part of your refund can be used to pay all or part of the past-due amount. This applies to a joint return. When a joint return is filed and only one spouse owes past-due child and spousal support or a federal debt, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund. You must have received income such as wages, have made tax payments such as withholding, and report the income and tax payments on the joint return.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

Who should I call to report someone who is not filing tax returns?

If you believe someone is violating federal tax laws, you should contact the IRS at (800) 829-0433, the Criminal Investigation Hotline. If you prefer, you can provide your information in writing to the Criminal Investigation Branch at the service center where you file your return. Refer to your tax package for the address of your service center. Although you are not required to identify yourself, it is helpful to do so. Your identity will be kept confidential. You may also be entitled to a reward.

If I have knowledge that a business is making cash transactions and is not reporting it, how do I notify the IRS about this?

If you have knowledge of tax fraud being committed, you can make an anonymous report toll free to (800) 829-0433, or write to the Criminal Investigation Branch at your service center.

How can I make sure no one files under my name using my social security number?

The IRS has security measures in place to verify the accuracy of tax returns and validity of social security numbers submitted. If however, you have knowledge of tax fraud being committed, you can make an anonymous report toll free to (800) 829-0433. You can contact the Social Security Administration to verify if there is another taxpayer using your social security number. The telephone number for the Social Security Administration is (800) 772-1213.

My husband passed away last year, and I will be filing a joint return. Are any special return notations required to indicate my husband is deceased?

If you are a surviving spouse filing a joint return and no personal representative has been appointed, you should sign the return and write in the signature area, "filing as surviving spouse." The final return should have the word "Deceased," the decedent's name, and the date of death written across the top of the return. For additional information, refer to Tax Topic 356, Decedents.

References:

• Tax Topic 356, Decedents

What is the deadline for my employer to get my W-2 forms to me?

An employer is required to furnish a completed Form W-2 (copies B, C, and 2) to each employee showing their compensation and tax withholding amounts for the calendar year, generally, by January 31 of the next year. The employer may choose to "furnish" the completed W-2 in a manner other than mailing, but mailing a properly addressed form on or before the due date meets the "furnish" requirement.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Instructions for Form W-2 and W-3, Wage and Tax Statement and Transmittal of Wage and Tax Statements
• Tax Topic 152, Form W-2 - what to do if not received
• Tax Topic 752, Form W-2 - where, when, and how to file

What do I do if an employer has not provided me a W-2 form?

After January 31st, if you want to file but have not received your Form W-2, you should contact your employer to find out if or when the Form W-2 was mailed. You may not have received your W-2 because of an incorrect or incomplete address. If so, you can provide a correct address at this time or send a self-addressed stamped envelope to the employer.

If the W-2 was returned to the employer because of an address problem or was not yet issued, after contacting the employer, allow a reasonable amount of time for the employer to mail the form to you. If you still do not receive your W-2, contact the IRS for assistance at (800) 829-1040, but not before February 16th. An IRS representative will complete a W-2 complaint on Form 4598, " Form W-2 or 1099 Not Received or Incorrect." A copy of the Form 4598 will be sent to the employer and a copy to you along with Form 4852 (PDF), Substitute for a Missing Form W-2. When you call or visit a walk-in office, please have the following information available:

Your employer's name and complete address, including zip code, employer identification number (if known - see prior year's W-2 if you worked for the same employer), and telephone number,

Your name, address, including zip code, social security number, and telephone number; and

An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible.

If you file your return and attach Form 4852 to support the withholding amount claimed instead of a Form W-2, your refund can be delayed while the information you gave us is verified.

If you receive a Form W-2 after you file your return and it does not agree with the income or withheld tax you reported on your return, file an amended return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return.

References:

• Form 4852 (PDF), Substitute for a Missing Form W-2
• Tax Topic 154, Form W-2 - what to do if not received
• Tax Topic 308, Amended returns
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return

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 (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 (PDF), Substitute For a Missing Form W-2.

References:

• Form 4852 (PDF), Substitute For a Missing Form W-2
• Tax Topic 154, Form W-2 - What To Do if Not Received

How do I get my W-2 form from a company that went under last year?

If you need to file a return for the most recent tax year and you have not yet received a Form W-2, try either calling at the last known telephone number or send a self-addressed stamped envelope to the last known address. Even though the company has gone out of business, they might still be having their mail forwarded. Because the company "went under," it may be in bankruptcy. If the employer has not furnished Forms W-2 to the employees and all the company assets, including payroll records, are currently part of a bankruptcy estate, the bankruptcy trustee should issue the Forms W-2 in connection with wage claims paid by the trustee. Contact the bankruptcy court for the name of the trustee assigned to the bankruptcy case.

If you are unable to obtain a copy of your W-2, contact the IRS after February 15th of the following year and a representative will take a W-2 complaint. Form 4598, "Form W-2 or 1099 Not Received or Incorrect," will be completed. A copy will be mailed to the last known address of the employer and one to you, along with a Form 4852 (PDF), Substitute for a Missing Form W-2.

If it has been nine months or more since the end of the tax year, the IRS may be able to provide you with a transcript of the W-2 filed by the employer with the Social Security Administration. Call (800) 829-1040 or (800) 829-3767 to ask for Form 4506. If you filed a return with the original W-2 attached, but now need a copy, you may order one from the IRS with a Form 4506 (PDF), Request for Copy or Transcript of Tax Form.

References:

• Form 4852 (PDF), Substitute for a Missing Form W-2
• Form 4506 (PDF), Request for Copy or Transcript of Tax Form
• Tax Topic 154, Form W-2 - what to do if not received
• Tax Topic 156, Copy of your tax return - how to get one

I've lost a W-2 form. How can I get another one?

You can request a copy from your employer. Employers should keep their employment tax records, including Forms W-2, for at least four years.

If you are not able to obtain a copy from your employer, there are two options for assistance from the IRS. You can request a transcript of the W-2, which is a line-by-line computer printed facsimile of the form filed by the employer with the Social Security Administration (state withholding information is not shown on a transcript), or you can request a photocopy from the service center. In either case, you should use Form 4506 (PDF), Request for Copy or Transcript of Tax Form . IRS transcripts of the three most recent tax years are generally available nine months after the tax year. Call for assistance at (800) 829-1040 or (800) 829-3767 to ask for Form 4506. The response time is about 10 days. Photocopy requests can take up to 60 days. Copies of Forms W-2 and tax returns are generally available for the prior six years. Both transcripts and photocopies of Forms W-2 are free of charge. There is a fee of $23 ($39 as of January 1, 2004) for photocopies of tax returns.

References:

• Form 4506 (PDF), Request for Copy or Transcript of Tax Form
• Tax Topic 156, Copy of your tax return - how to get one

Can I file a tax return using a photocopy of my W-2? Does it matter which copy is copied, e.g. employer, state, etc.?

You can use a photocopy of your Form W-2 as long as it is legible. It does not matter which copy you use because they all contain the same information in the same format.

I forgot to mail my Form W-2, schedules or forms with my tax return. What should I do?

Wait until the Internal Revenue Service requests the Form W-2 (PDF), schedules or forms. The request will be made in writing within six weeks from the date you mailed the return and the notice acts as a transmittal that enables the service center to match the W-2 you send with the tax return. Do not send the Form W-2 separately before you receive the notice, nor should you submit another return with the Form W-2 attached unless there is a change in your return that you are amending.

For more tips and information on tax return filing procedures, refer to Chapter 1 of Publication 17, Your Federal Income Tax.

References:

• Publication 17, Your Federal Income Tax

I received a W-2 with the wrong social security number. Do I need to do anything?

Ask your employer for a corrected W-2, which is Form W-2C (PDF), Corrected Wage and Tax Statement . Make sure that your employer has your correct social security number. If the W-2 information is not correct, you will not be credited with the quarters you worked during the year and the wages earned towards calculating your social security benefits.

References:

• Form W-2C (PDF), Corrected Wage and Tax Statement
• Form W-2 (PDF) , Wage and Tax Statement

I have already filed my return and now I have received another Form W-2. What can I do?

If you find that you have done any of the following, you should file an amended return 1) you did not report some income; 2) you claimed deductions or credits you should not have claimed; 3) you failed to claim some deductions or credits you are entitled to; or 4) you used an incorrect filing status. The form you use to correct the Form 1040 (PDF), Form 1040A (PDF), Form 1040EZ (PDF), or TeleFile you already filed is Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Please refer to Tax Topic 308, Amended Returns, for additional information.

For additional information on when, where, and how to file, refer to Tax Topic 301, When, Where, and How to File.

References:

• Form 1040 (PDF), U.S. Individual Income Tax Return
• Form 1040A (PDF), U.S. Individual Income Tax Return
• Form 1040EZ (PDF), U.S. Individual Income Tax Return for Single and Joint Filers with No Dependents
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 301, When, where, and how to file
• Tax Topic 308, Amended Returns

I just received a corrected W-2 form from my employer. I've already filed my taxes. What do I need to do now?

If you receive another Form W-2 after your return is filed, you must file an amended tax return. Use Form 1040X (PDF), Amended U.S. Individual Income Tax Return, to correct a previously filed Form 1040, 1040A, or 1040EZ.

If you are filing to claim an additional refund, wait until you have received your original refund. You can cash that check. If you owe additional tax because of the additional W-2, you should file Form 1040X and pay the additional tax by April 15 to avoid penalties and interest.

For more tips and information on tax return filing procedures, refer to Chapter 1 of Publication 17, Your Federal Income Tax.

References:

• Publication 17, Your Federal Income Tax
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns
• Tax Topic 152, Refunds - how long they should take

I received an incorrect W-2 form. I can't get my former employer to issue a corrected W-2? What should I do?

If your attempts to have an incorrect Form W-2 corrected by your employer are unsuccessful and it is after February 15th, contact the IRS at (800) 829-1040. An IRS representative can initiate a Form W-2 complaint. Form 4598, Form W-2 or 1099 Not Received or Incorrect, will be sent to the employer and a copy will be sent to you along with Form 4852 (PDF), Substitute for a Missing Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. The copy that the employer receives will advise him or her of the employer's responsibilities to provide a correct Form W-2 and of the penalties for failure to do so. When you call the IRS visit an IRS Taxpayer Assistance Center (TAC), please have the following information available:

Your employer's name and complete address, including zip code, employer identification number (if known - see prior year's Form W-2 if you worked for the same employer), and telephone number,

Your name, address, including zip code, social security number, and telephone number; and

An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible.

If you file your return and attach Form 4852 to support the withholding amount claimed instead of a Form W-2, your refund can be delayed while the information you gave us is verified.

If you receive a Form W-2 after you file your return and it does not agree with the income or withheld tax you reported on your return, file an amended return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return.

References:

• Form 4852 (PDF), Substitute for a Missing Form W-2
• Tax Topic 154, Form W-2 - what to do if not received
• Tax Topic 308, Amended returns
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return

I changed jobs this year. At my first job, I was over the yearly Social Security FICA limit. My employer at my second job also withheld Social Security taxes even though I was over the limit. How do I get the excess Social Security FICA back?

If you have more than one employer and your wages were over the annual social security wage limit of $87,000.00 for 2003, you probably had too much social security tax withheld. (There is no wage limit for Medicare tax.)

You can take a credit for the excess withheld in the "Payments" section of Form 1040 or Form 1040A. Since it is credited in the payment section, it is a refundable credit and is applied like a payment. It will either be applied against any tax owed or refunded to you. The maximum social security tax for the tax year can be found in the Instructions for Form 1040 for the "Payments" section under "Excess Social Security and RRTA Tax Withheld," or in Publication 505, Tax Withholding and Estimated Tax .

References:

• Publication 505, Tax Withholding and Estimated Tax
• Tax Topic 608, Excess social security and RRTA tax withheld
• Instructions for Form 1040

I have a part-time job and a full-time job. My wages at the full-time job always exceed the FICA limit. Does my part-time employer have to withhold FICA taxes on my part-time wages?

Yes, if your part-time job is with a different employer. Each employer is responsible for withholding on wages subject to social security up to the annual wage limit which is $87,000.00 for the 2003 tax year. They are not responsible for determining any amount withheld by another employer. Consequently, with two or more employers, too much social security will be withheld if your total wages exceed the annual wage limit. (The wage limit is adjusted annually for inflation.) That is the reason there is a credit for excess social security and RRTA withheld. It is in the "Payments" section of Forms 1040 and 1040A so that if it is not needed to apply against tax owed, it is refunded to you.

The Medicare tax has no annual wage limit.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Tax Topic 608, Excess social security and RRTA tax withheld

Why are Social Security and Medicare taxes deducted from my earnings even through I am already collecting Social Security? Can I get these taxes back?

Generally, employee wages are subject to social security and medicare taxes regardless of the employee's age or whether he or she is receiving social security benefits.

References:

• Publication 15, Circular E, Employer's Tax Guide

For the first half of the year I was self-employed. I have now started employment with a new company and realized that they will be withholding for social security, too. Am I responsible for paying the social security part up to the limit twice?

No, social security tax is paid up to the annual wage base limit regardless of whether your income is derived from self employment income, wages and tips, or a combination of both. For 2003, this dollar amount is $87,000. When computing Form 1040, Schedule SE (PDF) , Self-Employment Tax , the annual wage base amount is addressed to prevent over payment of the social security tax.

References:

• Form 1040, Schedule SE (PDF), Self-Employment Tax

If I have overpaid to Social Security or Medicare, can I get that money back?

If you worked for two or more employers, the credit for excess social security withheld is claimed on Form 1040 (PDF) line 64. If you file Form 1040A (PDF), include the credit in the total of line 43 and put "Excess SST" and the amount of the credit in the space to the left of the line. If you are filing a joint return, you figure the credit separately for you and your spouse. For complete instructions, refer to Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in Chapter 38 of Publication 17, Your Federal Income Tax .

References:

• Publication 17, Your Federal Income Tax
• Publication 213 (PDF), Check Your Withholding

We had too much social security tax taken out this year. What form do we need to fill out to request some of these monies back?

Credit for excess social security withheld is claimed on page 2 of Form 1040, U.S. Individual Income Tax Return. Refer to Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in Chapter 38 of Publication 17, Your Federal Income Tax.

References:

• Publication 17, Your Federal Income Tax
• Publication 213 (PDF), Check Your Withholding

Can you claim 99 withholdings on a W-4 form?

You can claim the number of withholding allowances that you are entitled to based on the Form W-4 (PDF), Employee's Withholding Allowance Certificate, worksheets. You can claim less than you are entitled, but not more. You may not arbitrarily pick a number with the goal of avoiding income tax withholding. The law provides for a civil penalty of $500 for filing a false statement on Form W-4.

If at the time the Form W-4 is submitted, the employee has made any statement indicating that the W-4 is false in any way, it is invalid. The employer would then be required to treat the submitted form as invalid and withhold as if the employee were single claiming no allowances.

Employers are required to submit any Forms W-4 with more than 10 allowances claimed to the service center's Form W-4 coordinator. The W-4 coordinator will review the employee's most recent tax returns and make a determination as to whether to notify the employer to withhold based on a lesser number of allowances.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 15, Circular E, Employer's Tax Guide
• Form W-4 (PDF), Employee's Withholding Allowance Certificate
• Tax Topic 753, Form W-4 employee's withholding allowance certificate

I would like to overpay my taxes so I get a larger refund. Is there a problem in claiming less exemptions on my W-4 than are shown when I use the Personal Allowance Worksheet?

You may claim fewer allowances than you are entitled to claim, but you may not claim more than you are entitled to claim. If you only complete the Personal Allowance Worksheet on the front of Form W-4 (PDF), Employee's Withholding Allowance Certificate, you may not have accurately determined the number of allowances you are entitled to claim. There are more worksheets (the Deductions and Adjustments Worksheet and the Two-Earner/Two Job Worksheet) on the back of Form W-4. Complete all applicable worksheets to determine the number of allowances you can claim.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 213 (PDF), Check Your Withholding
• Form W-4 (PDF), Employee's Withholding Allowance Certificate
• Publication 919 , How do I Adjust my Withholding

Is there a table available where I can calculate how much will actually be withheld from my paycheck when I make a change on my W-4?

Yes, there is. It is the same table, or tables, that employers use to determine how much to withhold based on the Form W-4 (PDF), Employee's Withholding Allowance Certificate. In Publication 15, Circular E, Employer's Tax Guide, there are two sets of income tax withholding tables: the Percentage Method Tables and the Wage Bracket Method Tables. The wage bracket method is probably the most commonly used method. There are separate tables under each method based on marital status and payroll period. These tables are not to be used to decide how many allowances should be claimed.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Publication 919, Is My Withholding Correct for 2001?
• Publication 213 (PDF), Check Your Withholding
• Form W-4 (PDF), Employee's Withholding Allowance Certificate

Do I put the same number of exemptions on my tax return as I put on my W-4 form?

What you put on your Form W-4 (PDF), Employee's Withholding Allowance Certificate, are withholding allowances, not exemptions. An exemption is allowed on your tax return for yourself, your spouse (if married filing jointly), and qualifying dependents (if you are an U.S. citizen or resident alien). Each exemption merits a withholding allowance on the Form W-4 Personal Allowance Worksheet.

However, there are two more worksheets that may affect the final number of allowances, and under some circumstances, you get more allowances than you have exemptions. Some things that will be on your tax return, such as itemized deductions, tax credits, and losses add allowances to the total number of allowances. Some circumstances reduce the number of allowances, such as non-wage income, having two jobs, or having two earners in the family. For a more detailed discussion of withholding allowances, refer to Publication 505, Tax Withholding and Estimated Tax.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 213 (PDF), Check Your Withholding
• Form W-4 (PDF), Employee's Withholding Allowance Certificate

As a full-time student, am I exempt from federal taxes?

Every U.S. citizen or resident must file a U.S. income tax return if certain income levels are reached. There is no exemption from tax for full-time students. If you are a full-time student, you may not be working full time. Factors that determine whether you have an income tax filing requirement include:

the amount of your income (earned and unearned),

whether you are able to be claimed as a dependent,

your filing status, and

your age.

If your income is below the filing requirement for your age, filing status, and dependency status, you will not owe income tax on the income and will not have to file a tax return. You may choose to file if you have withholding that you would like refunded to you.

You may have given your employer a Form W-4 (PDF), Employee's Withholding Allowance Certificate, claiming exemption from withholding. To claim exemption from withholding, you generally would have to have had no tax liability the previous year and expect none in the current year. An exemption certificate is good for the calendar year.

References:

• Publication 17, Your Federal Income Tax
• Publication 505, Tax Withholding and Estimated Tax
• Form W-4 (PDF), Employee's Withholding Allowance Certificate

I am a full-time college student, can I claim exemption from withholding on my W-4 form?

You are not automatically exempt from federal income tax withholding because you are a full-time student. To claim exemption from withholding, the following two statements must be true:

For the previous year, you had a right to a refund of ALL Federal income tax withheld because you had no tax liability, and

For the current year, you expect a refund of all Federal income tax withheld because you expect to have no tax liability.

References:

• Publication 505, Tax Withholding and Estimated Tax

What can be done if an employer will not withhold income taxes, social security, and Medicare from my pay?

Generally, in situations such as this, the employer is not considering you to be an employee. Rather, you are being treated as an independent contractor (self-employed person). If you cannot resolve this matter with your employer, and if you feel that an employer-employee relationship exists, you should submit a Form SS-8 (PDF), Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding. The factors used to determine if an employer-employee relationship exists are covered in Chapter 2 of Publication 15-A (PDF), Employer's Supplemental Tax Guide.

If your status as an employee is not at issue, it may be that you are in a category of employment whose earnings are not defined as wages under U.S. social security law. Find out from your employer the reason that social security and Medicare taxes are not being withheld from your pay. If you have further questions, contact the IRS at 800-829-1040 or visit an IRS walk-in office for assistance.

References:

• Form SS-8 (PDF) , Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding
• Publication 15-A (PDF) , Employer's Supplemental Tax Guide
• Publication 1779 (PDF) , Independent Contractor or Employee

Can an employer take out taxes if a W-4 was never filed?

Yes, an employer can. Employers should ask all employees to submit a signed Form W-4 (PDF), Employee's Withholding Allowance Certificate, when they start work. It should be effective the first pay period. If the employee does not submit a Form W-4, the employer should withhold as if the employee were single claiming no allowances.

An employee may submit a Form W-4 at any time. The employer should base the employee's income tax withholding on the most recently submitted Form W-4, unless the IRS has notified the employer to withhold based on a different number of allowances, or unless the W-4 is invalid. If an employee submits a new Form W-4, the employer should start withholding based on that W-4 no later than the start of the first payroll period ending on or after the 30th day from the day the new W-4 is submitted.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 15, Circular E, Employer's Tax Guide
• Form W-4 (PDF), Employee's Withholding Allowance Certificate
• Tax Topic 753, Form W-4 employee's withholding allowance certificate

I am a graduate student and serve as a teaching assistant. I would like to know whether FICA taxes need to be withheld from my paychecks?

Students who perform services for the school, college, or university where they are enrolled and regularly attend classes are usually not subject to social security and Medicare taxes.

If the student works for a public school, college or university which is subject to a section 218 agreement, the student's services are automatically subject to social security and Medicare taxes if the state has chosen to cover students under its section 218 agreement with the Social Security Administration. The employer can tell you whether its students' services are subject to social security and Medicare taxes under a section 218 agreement.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Federal Regulation section 31.3121(b)(10)-1

As I understand the law, student stipends are exempt from FICA and Medicare taxes. If my university takes these taxes out of my stipend income, can these taxes be recovered in some way?

If you are not performing a service for the university, your stipend would be subject to income tax only if it does not meet the qualified scholarship rules. Please refer to Publication 520, Scholarships and Fellowships, for information on when a stipend would be a qualified scholarship, which would not be subject to social security and Medicare taxes. If you are performing a service for the university, your income is taxable for income tax purposes, but would generally be exempt from social security and Medicare taxes if you are enrolled and regularly attending classes unless you are covered under a section 218 agreement. Refer to Publication 15, Employer's Tax Guide.

If your employer has been withholding social security and Medicare taxes from your stipend, the employer should refund the withheld tax. If the employer refuses to do so, Form 843 (PDF), Claim For Refund and Request For Abatement, can be filed to claim credit for the incorrectly withheld tax.

References:

• Publication 520, Scholarships and Fellowships
• Publication 15, Employer's Tax Guide
• Form 843 (PDF), Claim For Refund and Request For Abatement

Is the housing allowance for a minister subject to Social Security Tax and Medicare Tax under FICA?

The entire amount of a minister's housing allowance is subject to social security and Medicare taxes, even though it may be excluded from taxable income for income taxes. A minister's compensation for services as an employee, as well as from self-employment, is subject to Self-Employment Contributions Act (SECA) taxes, not the Federal Insurance Contributions Act (FICA). Under SECA the self-employed person pays all the taxes while under FICA the employer and employee each pay half of the taxes.

However, if you are a duly ordained Commissioned, or licensed minister, or member of a religious order not under a vow of poverty, or a Christian Science Practitioner who elected and was approved for exemption from Social Security coverage and self-employment tax, your housing allowance would not be subject to social security or Medicare taxes under SECA.

References:

• Publication 517, Social Security and Other Information for the Members of the Clergy and Religious Workers
• Form 4361 (PDF), Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders
• Tax Topic 417, Earnings for clergy