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1040 Ez Tax

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1040 Ez Tax

1040 ez tax Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040 ez tax How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040 ez tax By selecting the method that is best for you, you will have quick and easy access to tax help. 1040 ez tax Free help with your tax return. 1040 ez tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040 ez tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. 1040 ez tax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040 ez tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040 ez tax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040 ez tax To find the nearest VITA or TCE site, visit IRS. 1040 ez tax gov or call 1-800-906-9887 or 1-800-829-1040. 1040 ez tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040 ez tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040 ez tax aarp. 1040 ez tax org/money/taxaide or call 1-888-227-7669. 1040 ez tax   For more information on these programs, go to IRS. 1040 ez tax gov and enter “VITA” in the search box. 1040 ez tax Internet. 1040 ez tax You can access the IRS website at IRS. 1040 ez tax gov 24 hours a day, 7 days a week to: E-file your return. 1040 ez tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040 ez tax Check the status of your 2012 refund. 1040 ez tax Go to IRS. 1040 ez tax gov and click on Where’s My Refund. 1040 ez tax Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. 1040 ez tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040 ez tax Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 ez tax Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. 1040 ez tax Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez tax So in a change from previous filing seasons, you won't get an estimated refund date right away. 1040 ez tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040 ez tax You can obtain a free transcript online at IRS. 1040 ez tax gov by clicking on Order a Return or Account Transcript under “Tools. 1040 ez tax ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. 1040 ez tax You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. 1040 ez tax Download forms, including talking tax forms, instructions, and publications. 1040 ez tax Order IRS products. 1040 ez tax Research your tax questions. 1040 ez tax Search publications by topic or keyword. 1040 ez tax Use the Internal Revenue Code, regulations, or other official guidance. 1040 ez tax View Internal Revenue Bulletins (IRBs) published in the last few years. 1040 ez tax Figure your withholding allowances using the IRS Withholding Calculator at www. 1040 ez tax irs. 1040 ez tax gov/individuals. 1040 ez tax Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. 1040 ez tax gov by typing Alternative Minimum Tax Assistant in the search box. 1040 ez tax Sign up to receive local and national tax news by email. 1040 ez tax Get information on starting and operating a small business. 1040 ez tax Phone. 1040 ez tax Many services are available by phone. 1040 ez tax   Ordering forms, instructions, and publications. 1040 ez tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). 1040 ez tax You should receive your order within 10 days. 1040 ez tax Asking tax questions. 1040 ez tax Call the IRS with your tax questions at 1-800-829-1040. 1040 ez tax Solving problems. 1040 ez tax You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). 1040 ez tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040 ez tax Call your local Taxpayer Assistance Center for an appointment. 1040 ez tax To find the number, go to www. 1040 ez tax irs. 1040 ez tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040 ez tax TTY/TDD equipment. 1040 ez tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040 ez tax The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. 1040 ez tax These individuals can also access the IRS through relay services such as the Federal Relay Service at www. 1040 ez tax gsa. 1040 ez tax gov/fedrelay. 1040 ez tax TeleTax topics. 1040 ez tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040 ez tax Checking the status of your 2012 refund. 1040 ez tax To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). 1040 ez tax Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. 1040 ez tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040 ez tax Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 ez tax Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040 ez tax Evaluating the quality of our telephone services. 1040 ez tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040 ez tax One method is for a second IRS representative to listen in on or record random telephone calls. 1040 ez tax Another is to ask some callers to complete a short survey at the end of the call. 1040 ez tax Walk-in. 1040 ez tax Some products and services are available on a walk-in basis. 1040 ez tax   Products. 1040 ez tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040 ez tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040 ez tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040 ez tax Services. 1040 ez tax You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040 ez tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040 ez tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040 ez tax No appointment is necessary—just walk in. 1040 ez tax Before visiting, check www. 1040 ez tax irs. 1040 ez tax gov/localcontacts for hours of operation and services provided. 1040 ez tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. 1040 ez tax You can leave a message and a representative will call you back within 2 business days. 1040 ez tax All other issues will be handled without an appointment. 1040 ez tax To call your local TAC, go to  www. 1040 ez tax irs. 1040 ez tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040 ez tax Mail. 1040 ez tax You can send your order for forms, instructions, and publications to the address below. 1040 ez tax You should receive a response within 10 days after your request is received. 1040 ez tax  Internal Revenue Service 1201 N. 1040 ez tax Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 1040 ez tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040 ez tax Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040 ez tax TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 1040 ez tax Remember, the worst thing you can do is nothing at all. 1040 ez tax   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 1040 ez tax You face (or your business is facing) an immediate threat of adverse action. 1040 ez tax You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 1040 ez tax   If you qualify for help, they will do everything they can to get your problem resolved. 1040 ez tax You will be assigned to one advocate who will be with you at every turn. 1040 ez tax TAS has offices in every state, the District of Columbia, and Puerto Rico. 1040 ez tax Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. 1040 ez tax And its services are always free. 1040 ez tax   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040 ez tax The TAS tax toolkit at www. 1040 ez tax TaxpayerAdvocate. 1040 ez tax irs. 1040 ez tax gov can help you understand these rights. 1040 ez tax   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 1040 ez tax irs. 1040 ez tax gov/advocate. 1040 ez tax You can also call the toll-free number at 1-877-777-4778. 1040 ez tax Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. 1040 ez tax These individuals can also access the IRS through relay services such as the Federal Relay Service at www. 1040 ez tax gsa. 1040 ez tax gov/fedrelay. 1040 ez tax   TAS also handles large-scale or systemic problems that affect many taxpayers. 1040 ez tax If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. 1040 ez tax irs. 1040 ez tax gov/advocate. 1040 ez tax Low Income Taxpayer Clinics (LITCs). 1040 ez tax   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040 ez tax Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040 ez tax These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 1040 ez tax Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040 ez tax For more information and to find a clinic near you, see the LITC page on www. 1040 ez tax irs. 1040 ez tax gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040 ez tax This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. 1040 ez tax Free tax services. 1040 ez tax   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040 ez tax Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040 ez tax The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040 ez tax The majority of the information and services listed in this publication are available to you free of charge. 1040 ez tax If there is a fee associated with a resource or service, it is listed in the publication. 1040 ez tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040 ez tax DVD for tax products. 1040 ez tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040 ez tax Prior-year forms, instructions, and publications. 1040 ez tax Tax Map: an electronic research tool and finding aid. 1040 ez tax Tax law frequently asked questions. 1040 ez tax Tax Topics from the IRS telephone response system. 1040 ez tax Internal Revenue Code—Title 26 of the U. 1040 ez tax S. 1040 ez tax Code. 1040 ez tax Links to other Internet-based tax research materials. 1040 ez tax Fill-in, print, and save features for most tax forms. 1040 ez tax Internal Revenue Bulletins. 1040 ez tax Toll-free and email technical support. 1040 ez tax Two releases during the year. 1040 ez tax  – The first release will ship the beginning of January 2013. 1040 ez tax  – The final release will ship the beginning of March 2013. 1040 ez tax Purchase the DVD from National Technical Information Service (NTIS) at www. 1040 ez tax irs. 1040 ez tax gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 1040 ez tax Prev  Up  Next   Home   More Online Publications
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TEB Financial Restructuring Compliance

To promote voluntary compliance with federal tax laws, Tax Exempt Bonds (TEB) has compiled material to educate and assist issuers and conduit borrowers as they navigate the hazards of defaulted or distressed tax-exempt, tax credit or direct pay debt. Note, however, that these materials should not be relied upon as legal authority. The Internal Revenue Code and applicable regulations are complex and these materials do not address every situation.

Information on Reissuance of Obligations

Actions taken with respect to defaulted or distressed debt can inadvertently trigger a reissuance for federal tax purposes leading to the loss of tax exemption for the debt (or, in the case of tax credit or direct pay bonds, loss of the credit or subsidy). The reissuance rules apply to all tax-exempt, tax credit and direct pay bonds from a large bond issue to a small lease entered into to purchase equipment (for example, police cars) to a note held by a local bank.

  • Reissuance of Tax Exempt Obligations: Some Basic Concepts provides an educational overview on reissuance.
  • A Reissuance Lesson, part of IRS training materials, discusses situations in which post-issuance changes in the terms of an obligation cause a deemed reissuance. It also discusses the extinguishment of bonds and certain temporary relief provided to issuers who acquire and hold their own bonds.
  • Our Reissuance Contact Letter, mailed to some issuers as part of our education and outreach efforts, summarizes some of the causes and consequences of inadvertent reissuance.

Information on Sales or Leases of Bond-Financed Property

In addition to reissuance, the sale or lease of property financed with tax-exempt bonds may make the bonds taxable or, in the case of tax credit or direct pay bonds, cause a loss of the credit or subsidy.  Such actions can result in noncompliance with the qualified use requirements jeopardizing the tax-advantaged status of the bonds financing the property.  However, certain self-correction options are available to remediate such noncompliance.

Whatever the violation, TEB encourages voluntary compliance  (including the VCAP Program)  as a vehicle for expeditiously correcting self-discovered problems in bond issuances.

If you have questions, email them to TEB and indicate "Financial Restructuring" in the subject line.  Be sure to include your name, telephone number and the best time to reach you, as we may reply to your questions by telephone.

Page Last Reviewed or Updated: 04-Sep-2013

The 1040 Ez Tax

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