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1040a Instructions

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1040a Instructions

1040a instructions IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. 1040a instructions   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. 1040a instructions 25% of an eligible employee's compensation. 1040a instructions $40,000 (subject to cost-of-living adjustments after 2002). 1040a instructions Deduction limit. 1040a instructions   For years beginning after 2001, the following changes apply to the SEP deduction limit. 1040a instructions Elective deferrals (SARSEPs). 1040a instructions   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. 1040a instructions Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. 1040a instructions Definition of compensation. 1040a instructions    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. 1040a instructions More information. 1040a instructions   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. 1040a instructions 403(b) Plans Figuring catch-up contributions. 1040a instructions   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. 1040a instructions Qualified retirement plans. 1040a instructions 403(b) plans. 1040a instructions Simplified employee pensions (SEP). 1040a instructions SIMPLE plans. 1040a instructions   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. 1040a instructions For 2002, the limit is $1,000. 1040a instructions Rollovers to and from 403(b) plans. 1040a instructions   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). 1040a instructions This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. 1040a instructions Years of service for church employees and ministers. 1040a instructions   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 1040a instructions Prior law required church employees and ministers to figure years of service separately for each employer. 1040a instructions   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. 1040a instructions Foreign missionaries. 1040a instructions   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. 1040a instructions More information. 1040a instructions   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 1040a instructions Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. 1040a instructions For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 1040a instructions The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). 1040a instructions More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). 1040a instructions Prev  Up  Next   Home   More Online Publications
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Letter 2604C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is telling you we have accepted your oral or written request to pay what you owe IRS in installments. It provides you with a specific dollar amount to pay each month and when your payment is due. It also provides the address that your payments should be mailed to. Included is the dollar amount for the fee we charge to establish an agreement. The amount varies depending on the type of agreement that is established. The letter also provides instructions on how to apply for the Low Income Fee Reduction (if you qualify).

What do I have to do?

The letter tells you what your payment due date is. You should mail your payment to us 5 days prior to the due date. It tells you what items you need to put on your check so it can be correctly identified and applied to your account.

How much time do I have?

The letter will tell you when your first payment is due.

What happens if I don't take any action?

If you fail to make your payments the IRS can begin enforcement action by placing a levy on your bank account or wages or file a lien on personal property.

Who should I contact?

If you have any questions about this letter, call us at the number printed in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you. If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The 1040a Instructions

1040a instructions Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. 1040a instructions Tax questions. 1040a instructions Useful Items - You may want to see: What's New Registered tax return preparers. 1040a instructions  Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. 1040a instructions They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. 1040a instructions Future developments. 1040a instructions  The IRS has created a page on IRS. 1040a instructions gov for information about Publication 947 at www. 1040a instructions irs. 1040a instructions gov/pub947. 1040a instructions Information about any future developments (such as legislation enacted after we release it) will be posted on that page. 1040a instructions Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. 1040a instructions The toll-free number for this service is 1-866-860-4259. 1040a instructions Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. 1040a instructions Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. 1040a instructions Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. 1040a instructions For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. 1040a instructions Definitions. 1040a instructions   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. 1040a instructions Comments and suggestions. 1040a instructions   We welcome your comments about this publication and your suggestions for future editions. 1040a instructions   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040a instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040a instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040a instructions   You can email us at taxforms@irs. 1040a instructions gov . 1040a instructions Please put “Publications Comment” on the subject line. 1040a instructions You can also send us comments from www. 1040a instructions irs. 1040a instructions gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. 1040a instructions ” Ordering forms and publications. 1040a instructions   Visit www. 1040a instructions irs. 1040a instructions gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040a instructions Internal Revenue Service 1201 N. 1040a instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040a instructions   If you have a tax question, check the information available on IRS. 1040a instructions gov or call 1-800-829-1040. 1040a instructions We cannot answer tax questions sent to either of the above addresses. 1040a instructions Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. 1040a instructions 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev  Up  Next   Home   More Online Publications