General Procedural Questions
This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
What can I do to avoid any errors on my tax return in order to receive my refund as quickly as possible?
Refer to 303, Checklist of Common Errors When Preparing Your Tax Return, to assist you in double checking your arithmetic and your entire return to help eliminate any delays in receiving your refund.
References:
- 303, Checklist of Common Errors When Preparing Your Tax Return
1.3 IRS Procedures: Amended Returns & Form 1040X
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?
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. To avoid owing interest on any amounts you owe you must file the 1040X and pay the balance owed before the due date of the return.
You may want to wait until you get the check, or until the due date of the return, whichever is earlier, to file the 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
- 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?
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. Do not cash the check, but return it with a letter of explanation.
References:
- Form 1040X (PDF), Amended U.S. Individual Income Tax Return
- 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
- 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
- 308, Amended returns
How long will it take to receive a refund check for an amended tax return?
You should allow up to12 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
- 308, Amended returns
Can you have an amended return 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
- 308, Amended returns
How can I check the status of my amended return?
You will need to contact our assistance line at 1-800-829-0922 to receive information on the processing of your amended return. Amended/corrected returns are processed as quickly as possible. However, it could take 8 - 12 weeks to process an amended return.
References:
- Form 1040X (PDF), Amended U.S. Individual Income Tax Return
- 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 1-800-829-1954. Amended/corrected returns are processed as quickly as possible. However, it may take 8 - 12 weeks or longer to process the return.
References:
- Form 1040X (PDF), Amended U.S. Individual Income Tax Return
- 308, Amended returns
1.7 IRS Procedures: Extensions
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 (PDF), Your Federal Income Tax
- Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
1.9 IRS Procedures: Injured & Innocent Spouse
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 application to request your portion of a joint refund.
References:
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?
Because 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:
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 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
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 1-800-304-3107.
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.
References:
1.11 IRS Procedures: Notices & Letters
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.
1.12 IRS Procedures: Refund Inquiries
How long does it take after you've filed to receive a refund?
You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. In general, a refund check should be issued within 6 to 8 weeks of filing a paper return. If you have elected on your paper return to receive a direct deposit, the refund should take 1 week less time to be issued.
With e-file, your refund will be issued in half the time as when filing on paper (even faster if you choose direct deposit). Most refunds are issued within 3 weeks. In many cases, you can receive your refund in about 14 days, particularly if you choose direct deposit.
If you do not get your refund within 4 weeks after filing your return, you can call TeleTax at 1-800-829-4477 24 hours a day to check on your refund status. In some cases, TeleTax may not have refund information until 6 weeks after you file.
How long does it take to get a refund back by direct deposit?
In general, a refund check should be issued within 6 to 8 weeks of filing a paper return. If you have elected on your paper return to receive a direct deposit, the refund should take 1week less time to be issued.
With e-file, your refund will be issued in half the time as when filing on paper (even faster if you choose direct deposit). Most refunds are issued within weeks. In many cases, you can receive your refund in about 14 days, particularly if you choose direct deposit.
If you do not get your refund within 4 weeks after filing your return, you can call TeleTax at 1-800-829-4477 24 hours a day to check on your refund status. In some cases, TeleTax may not have refund information until 6 weeks after you file.
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 in your bank statements. 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 http://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 call the Automated Refund Service at 1-800-829-4477. Be sure to have a copy of your return available since you will need to know the first social security number shown on your return, the filing status, and the exact whole dollar amount of your refund. The IRS updates refund information every seven days. Refer to 152, Refunds - How Long They Should Take, for additional information. Additionally you may check the status of your refund via the internet. Please log on to http://www.irs.gov and follow the links regarding refunds.
References:
- 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 may be used to pay other debts you owe. For additional information, refer to 203, Failure to Pay Child Support and Other Federal Obligations.
References:
- 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?
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 setoff 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 1-800-829-1954. If your refund check has not been cashed, we can normally provide a replacement within 6 to 8 weeks. If your refund check has been cashed, the IRS will provide procedures for you to verify the signature on the cancelled check before determining whether another can be issued.
Do you have to meet the tax filing deadline if you are getting 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 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?
You may request a copy of the front and back of the cancelled refund check that was issued in your name. You may also request a copy of the original tax return filed under your name. Call 1-800-829-0922 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 1-800-829-1954 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 ex-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:
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 may 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 received income (such as wages, interest, etc.)
- have made tax payments (such as withholding)
- report the income and tax payments on the joint return, and
- have a refund due, all or part of which was, or is expected to be, applied against your spouse's 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
- 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:
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 ex-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:
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 may 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 may 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
- 203, Failure to Pay Child Support and Other Federal Obligations
4.4 Interest, Dividents, Other Types of Income: 1099 Information Returns (All Other)
I received a Form 1099-G, for my state tax refund. Do I have to include this amount as income on my return?
If you itemized deductions on your Federal tax return for 2001, and received a refund of state or local taxes in 2001, you may have to include all or part of the refund as income on your 2002 tax return.
If you did not itemize your deductions on your Federal tax return for the same year as the state or local tax refund applies to, do not report any of the refund as income. Refer to 405, Refund of State and Local Taxes, and Publication 525 (PDF), Taxable and Nontaxable Income, for further information.
References:
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