General Procedural Questions |
Address Changes |
Amended Returns & Form 1040X
Code, Revenue Procedures, Regulations, Letter Rulings |
Collection Procedural Questions
Copies & Transcripts |
Extensions |
Forms & Publications |
Injured & Innocent Spouse
Name Changes & Social Security Number Matching Issues |
Notices & Letters
Refund Inquiries |
Reporting Fraud |
Signing the Return
W-2 - Additional, Incorrect, Lost, Non-receipt, Omitted
W-4 - Allowances, Excess FICA, Students, Withholding
Does IRS provide free tax information and services?
Yes. Refer to Tax Topic 101, IRS Services, or Publication 910, 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 Tele-Tax Topics for other IRS information.
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Do you have assistance for taxpayers with disabilities?
Yes. Here are some of 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 800-829-4059. Also, Braille materials for the visually impaired are 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.
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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. 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.
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Will the IRS recommend a reputable preparer?
The IRS will not recommend a specific tax preparer. You may want to 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.
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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.
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Where can I get information about becoming a licensed IRS tax preparer?
You do not have to be licensed or certified by the IRS in order to complete someone's income tax return for pay. You are, however, required to sign the return as a "Paid Preparer."
An income tax return preparer may be subject to civil penalties for knowingly preparing tax return(s) or refund claim(s) which understate the tax liability or overstate the refund based on unrealistic information. They may also be barred from limited practice for unethical and improper conduct. While not required to examine or review 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. Additional, the prepared may have to determine whether specific facts or circumstance exist; for example, those required to support a deduction. Refer to Reg. 1.6694-1(e)(1).
For additional information, refer to Publication 470, 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 Director of Practice Enrolled Agent Program page.
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What are the new changes for 2001?
Refer to Tax Topic 302, Highlights of Tax Changes, for a brief overview of the tax law changes that are effective in 2001. Some items will be discussed in more detail in separate topics. Remember, this information is effective for your current 2001 return. For more detailed information, refer to Publication 553, Highlights of 2001 Tax Changes.
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What can I do to avoid any 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 arithmetic 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 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.
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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 may 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, 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 may begin immediately on your new account, and a pecentage of the interest paid on your accoun,t currently 30.5% will be withheld. For additional information on who is subject to backup withholding, refer to Tax Topic 307.
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Does a power of attorney stay in effect for more than one year?
When you complete the Form 2848, 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 from 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, Power of Attorney and Declaration of Representative
What is the difference between Form 8821 and Form 2848?
Form 8821, 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, 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, Power of Attorney and Declaration of Representative
- Form 8821, Tax Information Authorization
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. 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.
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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. If you wish to do so, enclose a separate check with your income tax return. Make it payable to "Bureau of the Public Debt." You can also send the check separately to:
Bureau of the Public Debt
Department G
Washington, DC. 20239-0601
You may be able to deduct this gift on your next tax return if you itemize your deductions. Do not add your gift to any tax you may owe. If you owe tax, make a separate check for that amount payable to "United States Treasury."
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, Form 1040A, or Form 1040. Refer to Tax Topic 552, Tax and Credits Figured by IRS, for more information.
References:
- Form 1040, U.S. Individual Income Tax Return
- Form 1040A, U.S. Individual Income Tax Return
- Form 1040EZ, U.S. Individual Income Tax Return for Single and Joint Filers with No Dependents
- Tax Topic 552, Tax and credits figured by the IRS
I'm concerned because my check payment to the IRS has not been cashed yet. What should I do?
You may call 800-829-1040 and ask an IRS representative if the payment has been credited to your account. If it has not, you may choose to place a stop-payment on the original check and reissue the payment.
In what tax year is income reported? Does it matter when I receive the check ? Does it matter when I earned the money?
Cash basis taxpayers, which most individual taxpayers are, report income when it is received or constructively received. With a cash basis accounting method, it doesn't matter when the income is earned. Constructive receipt occurs when the income is available to you. An example of constructive receipt is when a check in your name has been cut but you have not yet picked it up from the payroll office, cashed or deposited it. Another example is when income, such as bank interest, has been credited to your account, but you have not withdrawn it, or even received a statement as to its crediting to your account.
An accrual basis taxpayer reports income in the year it is earned. Most individual taxpayers are not accrual basis taxpayers. The most common reason a taxpayer would elect to use an accrual basis accounting method on their individual income tax return is if the taxpayer is reporting income from a business that is using an accrual accounting method.
For more information, refer to Chapter 1 of Publication 17, Your Federal Income Tax, and Publication 538, Accounting Periods and Methods.
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Should I notify the IRS of my change of address?
If you have moved, you need to notify the IRS. That way we can change our records so that any tax refunds due to you or any other IRS communications will reach you in a timely manner. Refer to Tax Topic 157, Change of Address - How to Notify IRS, for additional information.
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What should I do if I made a mistake on my federal return that I have already filed?
You need to file an amended or corrected return using Form 1040X, 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 should be sent after you receive your refund or by the due date of the return whichever, is earlier.
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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 you are entitled to, or you should have used a different filing status, you should file an amended return.
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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.
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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, 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.
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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, 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.
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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, 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.
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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, 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.
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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 two married filing separate returns?
After the due date of the tax return the law does not allow changing a return from joint filing to married filing separate. 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.
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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, Amended U.S. Individual Income Tax Return. Make sure to 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.
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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, Amended U.S. Individual Income Tax Return.
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Where can the forms be found to file an amended return?
Form 1040X, 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.
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Where do I mail my Form 1040X?
The instructions for completing Form 1040X, Amended U.S. Individual Income Tax Return, lists 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.
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How do I fill out the amended return Form 1040X?
Form 1040X, 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.
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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.
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How long do I have to file an amended return?
Generally, Form 1040X, Amended U.S. Individual Income Tax Return, must be filed within 3 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 losses, general business credit carrybacks, bad debts, and worthless securities. Please review the instructions to Form 1040X for exceptions.
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When should I file Form 1040X?
If you file Form 1040X, Amended U.S. Individual Income Tax Return, to claim an additional refund, you should wait until after you have 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 penalty and interest.
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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 th 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.
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Can you send an amended tax return electronically?
No, an amended return must be filed on a paper Form 1040X, Amended U.S. Individual Income Tax Return, and mailed to your servicing center for processing.
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How can I correct a mistake on my federal e-file return?
You cannot correct a mistake on an electronic return electronically. You need to file an amended or corrected return using Form 1040X, 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.
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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.
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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.
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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 - 12 weeks to process an amended return.
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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 1-800-829-1040. Amended/corrected returns are processed as quickly as possible. However, it may take 8 - 12 weeks or longer to process the return.
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How do I obtain copies of Revenue Rulings, Revenue Procedures, Notices, Announcements, and Chief Counsel Advice (Private Letter Rulings and Technical Advice Memoranda)?
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:
Internal Revenue Service
FOIA
P.O. Box 795
Benjamin Franklin Station
Washington, D.C. 20044
You can also fax your request to the following number: 202-622-5165. Or, you can telephone FOIA at (202) 622-5163.
Procedures, announcements, and rulings, issued since January 1996, can be obtained by downloading them from the individual Internal Revenue Bulletin from the Digital Daily web site, Internal Revenue Bulletins .
Copies may also be 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. In addition, you can also download most Chief Counsel Advice and some determinations issued after October 1998.
New items are added to the web site within 60-90 days of their issuance. Chief Counsel Advice and 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 for an example of a 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, which is available at most IRS offices, law libraries, and some public libraries. You can also locate and download the most recent Internal Revenue Bulletins by visiting Tax Regs in English.
How would I obtain a private letter ruling?
A request for a letter ruling should be submitted under Revenue Procedure 2001-1 (including the applicable user fee) to:
Ruling Request Submission
Internal Revenue Service
Attn: CC: PA:T
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
Visit Tax Regs In English where you can download Internal Revenue Bulletin 2001-01 which includes Revenue Procedure 2001-1. 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.
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.
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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 (formerly Problem Resolution Office). You may reach that office by dialing 1-877-777-4778 (1-877-PRP-IRSU).
References:
- Tax Topic 104, Taxpayer Advocate Service - help for problem situations
I owe money this year. Who do I make the check out to?
If 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®, MasterCard®, or Discover Card®). There are two credit card processors (also referred to as service providers) which offer this service: Official Payments Corporation and PhoneCharge, Inc. Both providers will charge you a convenience fee using a tiered fee schedule which can be found on their web sites. The IRS will not receive this fee. You can look up the amount of the convenience fee at http://www.official payments. com or, if you choose to use PhoneCharge Inc., at http:www.About1888ALLTAXX.com.
By phone, Official Payments Corporation can be reached at 1-888-272-9829 (1-888-2PAY-TAX) toll-free. Similarly, you may call PhoneCharge, Inc.at 1-888-255-8299 (1-888-All-TAXX). You will be told the amount of the convenience fee during the call. Then, you will have the option to continue or cancel the call. If you decide to continue, you will be given a confirmation number at the end of the call. Make a record of the confirmation number. Do not include the amount of the convenience fee as part of the tax payment. There is nothing to send in when you pay by credit card.
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 may ask to make monthly installment payments. However, you will be charged interest and you may 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, Installment Agreement Request with your return or call 1-800-829-1040. 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, Understanding the Collection Process.
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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 all of the 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 as possible, 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 agreeement to pay the amount due with Form 9465 or calling 1-800-829-1040. For more details on interest and penalties, refer to Tax Topic 201, The Collection Process, or Publication 594, Understanding the Collection Process.
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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.
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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 may ask to make monthly installment payments. You may 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.
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How do I request a copy of my tax return for last year?
There are two ways to obtain information that you listed on a tax return that was filed with the IRS: (1) You can request a photocopy of the actual return that you filed with the IRS; (2) You can obtain a computer transcript of the information that was listed on the tax return that was filed with the IRS. The photocopy of the return would include the tax form itself, as well as all schedules that you submitted along with copies of the Forms W-2 that were attached to the return. The computer transcript will give you a line by line listing of the return information from the form that was filed for the tax year requested.
If you need an exact copy of a previously filed and processed return, or actual copies of Form W-2, you must complete Form 4506. There is a $23.00 fee for copies of your previously filed tax forms and all attachments (including Form(s) W-2) for each tax period requested and you should allow 60 calendar days for a response. There is no charge for tax return transcripts or Forms W-2 information. Tax forms filed 6 or more years ago may not be available for making copies. However, "Tax Account Information" (see below) is generally still available for these periods.
Form 4506 can also be used to request W-2 information only. You may receive certain federal tax information that was reported by the employer on the Form W-2 free of charge. Current year W-2 information might not be available in all situations.
A "Tax Return Transcript" is available only for returns in the 1040 series (1040, 1040A, 1040EZ, etc.). It shows line item entries from the original return that you filed. In most cases, a transcript will meet the requirements for lending institutions for mortgage verification purposes. These transcripts are also widely accepted for financial aid and student loan purposes. The transcripts can be ordered on a Form 4506. There is no charge for the transcripts and you should receive them within about 10 business days from the time that we
receive your request. If you need the information sooner, the tax return transcript and certain W-2 information can be received by visiting an IRS office (with proper ID) or by calling the IRS at 800-829-1040.
If you need a "statement" of your tax account which shows changes that you or the IRS made to the original return filed, you must request "Tax Account Information" which shows payments and tax adjustments on your account. You can request the "Tax Account Information" by writing to, or visiting an IRS office or by calling the IRS at 800-829-1040. You cannot use Form 4506 to request "Tax Account Information".
Form 4506 or a "Tax Return Transcript" can also be used to get proof from the IRS that you did not file a tax return for a particular tax year. Forms can be downloaded at Forms & Pubs or ordered by calling 800-829-3676.
References:
- Form 4506, Request for Copy or Transcript of Tax Form
I need a copy of last year's tax return for my college financial aid office. How can I get one?
If you need an exact copy of a previously filed and processed Federal return, you must file Form 4506, Request for Copy or Transcript of Tax Form. There is a $23.00 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. If your school will accept a transcript, there is no charge for tax return transcripts or Form W-2 information.
References:
- Form 4506, Request for Copy or Transcript of Tax Form
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, Request for Copy or Transcript of Tax Form. There is a $23.00 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, 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?
If you need an exact copy of a previously filed and processed Federal return, you must file Form 4506, Request for Copy or Transcript of Tax Form. There is a $23.00 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 Forms W-2 information.
References:
- Form 4506, 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 is through your employer. However, you may also file Form 4506, Request for Copy or Transcript of Tax Form. There is no charge for Form W-2 information, but ther is a $23.00 fee for copies of your previously filed tax forms and all attachments (including Form(s) W-2) for each tax period requested and you should allow 60 calendar days for a response.
A "tax return transcript" is available only for returns in the 1040 series (Forms 1040, 1040A, 1040EZ, etc.). It shows line items from the original return. In most cases, a transcript will meet the requirement for lending institutions for the purpose of applying for student loans, etc. It takes about 10 workdays after the IRS receives your request to get a transcript.
If you need a "statement" of your tax account showing changes that you or the IRS made to the original return, you should request "tax account information." Tax account information shows payments and later tax adjustments. You can request account information by calling 800-829-1040, by visiting an IRS walk-in office, or by writing to the service center where you filed your return.
References:
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, 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, 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, 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, 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 on time. 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, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
- Form 2688, 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, 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, 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 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 posmark date for this purpose.) Income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions ofr the original return) are considered paid on the due date.
References:
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:
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. Be aware 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 in after April 15th, would the return be considered received on the day it was postmarked or the day the IRS received it?
A return delivered to the Service by U.S. mail after the due date for the return is considered timely filed 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). If April 15th falls on a Saturday, Sunday, or holiday, the due date is the next business day. For example, an income tax return postmarked April 18th and received by the Service on April 20th is considered filed on April 20.This rule includes dates marked or recorded by any private delivery service designated by the Service.
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 may get an automatic 4-month extension of time by filing Form 4868, 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 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 an automatic extension until June 15, to file your return and pay any tax due. However, if you pay the tax due after the due date of the return (without regard to the automatic extension), interest will be charged from the regular due date until the date the tax is paid. 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.
References:
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 till 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, 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 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:
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:
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:
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.
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, 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:
How can I get forms and publications?
- download them electronically at Forms & Pubs
- call 800-TAX-FORM (800-829-3676) 24 hours a day, 7 days a week
- 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 office.
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, Offer in Compromise.
You can get this form by calling 800-829-3676 or you may download it at Forms & Pubs.
References:
Are the forms that can be downloaded from this web site approved for use?
Yes, all IRS forms available for download at Forms & Pubs are approved for use.
References:
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:
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:
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 give you a hand. Just dial 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 [email protected]. We can be pretty busy at times.
References:
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.
References:
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:
The IRS web sitehelp 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 [email protected] 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 2001 Tax Products CD-ROM.
References:
I would like to know if I could get Publication 78 online?
The entire contents of this publication are now listed on IRS's 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:
I am looking for a Form I-9. Is it available online?
No. Form I-9 is available from the Immigration and Naturalization Service, or call 800-870-3676.
References:
I need a list of all the IRS forms, instructions, and publications.
Please refer to Publication 910, Guide to Free Tax Services, for a listing of forms and publications available. They are also available at Forms & Pubs.
References:
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, Injured Spouse Claim and Allocation, is the application to request your portion of a joint refund.
References:
How can I collect child support from my ex-spouse?
You must contact your local child support agency.
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:
How do I know if I am an injured spouse?
When a joint return is filed and only one spouse owes past-due child and spousal support, a federal debt, or state income tax, 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, 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.
References:
- Form 8379, Injured Spouse Claim and Allocation
When should I file the Form 8379?
You can file Form 8379, 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, 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, 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, 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, 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:
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, 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.
References:
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:
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:
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.
References:
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.
References:
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. 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 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.
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 for your social security number agrees with the name on your tax return. So, 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, wait 10 days and then file your tax return.
References:
I received a letter from 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?
If the return rejected because you made a mistake in the social security number or misspelled a name, you can fix these errors and have the return sent again to the IRS. You are entitled to file your return correctly. If your child qualifies as your dependent, you should correct the return with the verified social security number and return it with a copy of the IRS letter.
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:
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), with assistance available 24 hours a day, 7 days a week. You may reach the hotline by calling 1-877-777-4778 (1-877-PRP-IRSU).
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:
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 800-829-8815 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 penalty 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, but subsequently determine that more tax should have been shown on the return, there no failure to pay penalty arising from the return. However, when IRS bills you for any tax, penalty, or 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 you have reasonable cause for the failure.
In addition, if you filed on time but didn'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:
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 800-829-8815 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?
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 a week less time to issue.
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 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 a week less time to issue.
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 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 on my refund status via Internet?
At the present time, the IRS does not have a system on the Internet to provide the status of your refund.
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 800-829-4477. Be sure to have a copy of your return available since you will need to know the first social security number shown on your return, the filing status, and the exact whole dollar amount of your refund. The IRS updates refund information every seven days. Refer to Tax Topic 152, Refunds - How Long They Should Take, for additional information.
References:
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 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 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?
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?
If you are in Chapter 13 bankruptcy, you should check with your bankruptcy trustee for the status of your refund.
I lost my refund check. How do I get a new one?
Call the IRS at 800-829-1040. 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 estensions of the original return) are consideredp 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 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 800-829-1040 and request Form 3911, 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, 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, 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, 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:
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, Injured Spouse Claim and Allocation, to recover your share of the joint refund.
References:
- Form 8379, 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 may 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 may 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 may make an anonymous report toll free to 800-829-0433. You can contact the Social Administration to verify if there is another taxpayer using your social security number.
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:
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:
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, 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 may 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, Amended U.S. Individual
Income Tax Return.
References:
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, Substitute for a Missing Form W-2.
References:
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 trust, the bankruptcy trustee should issue the Forms W-2. Contact the bankruptcy court for the name of the trustee assigned to the company.
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, 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 visit an IRS walk-in office. 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, Request for Copy or Transcript of Tax Form.
References:
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, or you can request a photocopy from the service center using Form 4506, 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 visit an IRS walk-in office. The response time is about 10 days. Photocopy requests can take up to 45 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.
References:
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 may use a photocopy of your Form W-2 as long as it is legible. It does not matter which copy 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, 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 Forms 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:
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, Corrected Wage and Tax Statement. Make sure that your employer has your correct social security number. If the W-2 information is not corrected, you will not be credited with the quarters you worked during the year and the wages earned towards calculating your social security benefits.
References:
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, Form 1040A, Form 1040EZ, or TeleFile you already have filed is Form 1040X, Amended U.S. Individual Income Tax Return. 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:
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, 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 may cash that check. If you owe additional tax because of the additional W-2, you should file Form 1040X and pay the tax by April 15th to avoid penalty and interest.
For more tips and information on tax return filing procedures, refer to Chapter 1 of Publication 17, Your Federal Income Tax.
References:
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, Substitute for 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 or visit an IRS 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 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 may 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, Amended U.S. Individual Income Tax Return.
References:
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, 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 Form 1040 for the "Payments" section under "Excess Social Security and RRTA Tax Withheld," or in Publication 505, Tax Withholding and Estimated Tax.
References:
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. 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:
Why are Social Security and Medicare deducted from my earnings even through I am already collecting Social Security? Can I get these taxes back?
There is no provision in the law for people already collecting social security to be exempt from paying social security and medicare taxes on current earnings.
References:
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?
There is a provision on Form 1040, Schedule SE, Self-Employment Tax, that limits the maximum amount of combined wages and self-employment earnings subject to social security tax. Thus, your wages as an employee will offset your self-employment earnings when you calculate the amount of your self-employment tax.
References:
If I have overpaid to Social Security or Medicare, can I get that money back?
If you worked for two or more employers, too much social security tax may have been withheld from your pay.There are procedures for taking a credit on your individual income tax return for excess social security tax withheld. Refer to Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in Chapter 38 of Publication 17, Your Federal Income Tax.
References:
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:
Can you claim 99 on a W-4 form?
You can claim the number of withholding allowances that you are entitled to based on the Form W-4, 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:
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, 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:
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, 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:
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, 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:
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, 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:
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:
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, 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 15A, 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, Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding
- Publication 15A, Employer's Supplemental Tax Guide
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, 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:
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 may be able to 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 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, Claim For Refund and Request For Abatement, can be filed to claim credit for the incorrectly withheld tax.
References:
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, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders
- Tax Topic 417, Earnings for clergy
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