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1040ez Tax Tables

1040ez tax tables 6. 1040ez tax tables   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. 1040ez tax tables Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. 1040ez tax tables Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. 1040ez tax tables S. 1040ez tax tables Tax Treaties See chapter 7 for information about getting these publications. 1040ez tax tables Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. 1040ez tax tables See Table 6-1 at the end of this chapter for a list of these countries. 1040ez tax tables Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. 1040ez tax tables If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. 1040ez tax tables Treaty benefits generally are available to residents of the United States. 1040ez tax tables They generally are not available to U. 1040ez tax tables S. 1040ez tax tables citizens who do not reside in the United States. 1040ez tax tables However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. 1040ez tax tables S. 1040ez tax tables citizens residing in the treaty countries. 1040ez tax tables U. 1040ez tax tables S. 1040ez tax tables citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. 1040ez tax tables Certification of U. 1040ez tax tables S. 1040ez tax tables residency. 1040ez tax tables   Use Form 8802, Application for United States Residency Certification, to request certification of U. 1040ez tax tables S. 1040ez tax tables residency for purposes of claiming benefits under a tax treaty. 1040ez tax tables Certification can be requested for the current and any prior calendar years. 1040ez tax tables You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. 1040ez tax tables Common Benefits Some common tax treaty benefits are explained below. 1040ez tax tables The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. 1040ez tax tables Benefits provided by certain treaties are not provided by others. 1040ez tax tables Personal service income. 1040ez tax tables If you are a U. 1040ez tax tables S. 1040ez tax tables resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. 1040ez tax tables Professors and teachers. 1040ez tax tables If you are a U. 1040ez tax tables S. 1040ez tax tables resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. 1040ez tax tables Students, trainees, and apprentices. 1040ez tax tables If you are a U. 1040ez tax tables S. 1040ez tax tables resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. 1040ez tax tables Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. 1040ez tax tables Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. 1040ez tax tables Pensions and annuities. 1040ez tax tables If you are a U. 1040ez tax tables S. 1040ez tax tables resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. 1040ez tax tables Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. 1040ez tax tables Investment income. 1040ez tax tables If you are a U. 1040ez tax tables S. 1040ez tax tables resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. 1040ez tax tables Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. 1040ez tax tables Tax credit provisions. 1040ez tax tables If you are a U. 1040ez tax tables S. 1040ez tax tables resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. 1040ez tax tables Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. 1040ez tax tables S. 1040ez tax tables tax on the income. 1040ez tax tables Nondiscrimination provisions. 1040ez tax tables Most U. 1040ez tax tables S. 1040ez tax tables tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. 1040ez tax tables S. 1040ez tax tables citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. 1040ez tax tables Saving clauses. 1040ez tax tables U. 1040ez tax tables S. 1040ez tax tables treaties contain saving clauses that provide that the treaties do not affect the U. 1040ez tax tables S. 1040ez tax tables taxation of its own citizens and residents. 1040ez tax tables As a result, U. 1040ez tax tables S. 1040ez tax tables citizens and residents generally cannot use the treaty to reduce their U. 1040ez tax tables S. 1040ez tax tables tax liability. 1040ez tax tables However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. 1040ez tax tables S. 1040ez tax tables citizens or residents. 1040ez tax tables It is important that you examine the applicable saving clause to determine if an exception applies. 1040ez tax tables More information on treaties. 1040ez tax tables   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. 1040ez tax tables Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. 1040ez tax tables S. 1040ez tax tables ” appears in the treaty exemption discussions in Publication 901. 1040ez tax tables   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. 1040ez tax tables Competent Authority Assistance If you are a U. 1040ez tax tables S. 1040ez tax tables citizen or resident alien, you can request assistance from the U. 1040ez tax tables S. 1040ez tax tables competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. 1040ez tax tables You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. 1040ez tax tables The U. 1040ez tax tables S. 1040ez tax tables competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. 1040ez tax tables Effect of request for assistance. 1040ez tax tables   If your request provides a basis for competent authority assistance, the U. 1040ez tax tables S. 1040ez tax tables competent authority generally will consult with the treaty country competent authority on how to resolve the situation. 1040ez tax tables How to make your request. 1040ez tax tables   It is important that you make your request for competent authority consideration as soon as either of the following occurs. 1040ez tax tables You are denied treaty benefits. 1040ez tax tables Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. 1040ez tax tables   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. 1040ez tax tables Some of the steps you should consider taking include the following. 1040ez tax tables Filing a protective claim for credit or refund of U. 1040ez tax tables S. 1040ez tax tables taxes. 1040ez tax tables Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. 1040ez tax tables Avoiding the lapse or termination of your right to appeal any tax determination. 1040ez tax tables Complying with all applicable procedures for invoking competent authority consideration. 1040ez tax tables Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. 1040ez tax tables S. 1040ez tax tables or treaty country tax. 1040ez tax tables Taxpayers can consult with the U. 1040ez tax tables S. 1040ez tax tables competent authority to determine whether they need to take protective steps and when any required steps need to be taken. 1040ez tax tables   The request should contain all essential items of information, including the following items. 1040ez tax tables A reference to the treaty and the treaty provisions on which the request is based. 1040ez tax tables The years and amounts involved in both U. 1040ez tax tables S. 1040ez tax tables dollars and foreign currency. 1040ez tax tables A brief description of the issues for which competent authority assistance is requested. 1040ez tax tables   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. 1040ez tax tables Revenue Procedure 2006-54 is available at www. 1040ez tax tables irs. 1040ez tax tables gov/irb/2006-49_IRB/ar13. 1040ez tax tables html. 1040ez tax tables   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 1040ez tax tables S. 1040ez tax tables competent authority assistance under tax treaties. 1040ez tax tables As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. 1040ez tax tables    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. 1040ez tax tables   In the case of U. 1040ez tax tables S. 1040ez tax tables - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. 1040ez tax tables If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. 1040ez tax tables Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. 1040ez tax tables This table is updated through October 31, 2013. 1040ez tax tables You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 1040ez tax tables You can obtain the text of most U. 1040ez tax tables S. 1040ez tax tables treaties at IRS. 1040ez tax tables gov. 1040ez tax tables You also can request the text of treaties from the Department of Treasury at the following address. 1040ez tax tables Department of Treasury Office of Business and Public Liaison Rm. 1040ez tax tables 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. 1040ez tax tables S. 1040ez tax tables Virgin Islands, you can call the IRS at 1-800-829-1040. 1040ez tax tables Table 6–1. 1040ez tax tables List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040ez tax tables D. 1040ez tax tables ) Australia TIAS 10773 Dec. 1040ez tax tables 1, 1983 1986-2 C. 1040ez tax tables B. 1040ez tax tables 220 1986-2 C. 1040ez tax tables B. 1040ez tax tables 246 Protocol TIAS Jan. 1040ez tax tables 1, 2004     Austria TIAS Jan. 1040ez tax tables 1, 1999     Bangladesh TIAS Jan. 1040ez tax tables 1, 2007     Barbados TIAS 11090 Jan. 1040ez tax tables 1, 1984 1991-2 C. 1040ez tax tables B. 1040ez tax tables 436 1991-2 C. 1040ez tax tables B. 1040ez tax tables 466 Protocol TIAS Jan. 1040ez tax tables 1, 2005     Belgium TIAS Jan. 1040ez tax tables 1, 2008     Bulgaria TIAS Jan. 1040ez tax tables 1, 2009     Canada2 TIAS 11087 Jan. 1040ez tax tables 1, 1985 1986-2 C. 1040ez tax tables B. 1040ez tax tables 258 1987-2 C. 1040ez tax tables B. 1040ez tax tables 298 Protocol TIAS Jan. 1040ez tax tables 1, 2009     China, People's Republic of TIAS 12065 Jan. 1040ez tax tables 1, 1987 1988-1 C. 1040ez tax tables B. 1040ez tax tables 414 1988-1 C. 1040ez tax tables B. 1040ez tax tables 447 Commonwealth of Independent States3 TIAS 8225 Jan. 1040ez tax tables 1, 1976 1976-2 C. 1040ez tax tables B. 1040ez tax tables 463 1976-2 C. 1040ez tax tables B. 1040ez tax tables 475 Cyprus TIAS 10965 Jan. 1040ez tax tables 1, 1986 1989-2 C. 1040ez tax tables B. 1040ez tax tables 280 1989-2 C. 1040ez tax tables B. 1040ez tax tables 314 Czech Republic TIAS Jan. 1040ez tax tables 1, 1993     Denmark TIAS Jan. 1040ez tax tables 1, 2001     Protocol TIAS Jan. 1040ez tax tables 1, 2008     Egypt TIAS 10149 Jan. 1040ez tax tables 1, 1982 1982-1 C. 1040ez tax tables B. 1040ez tax tables 219 1982-1 C. 1040ez tax tables B. 1040ez tax tables 243 Estonia TIAS Jan. 1040ez tax tables 1, 2000     Finland TIAS 12101 Jan. 1040ez tax tables 1, 1991     Protocol TIAS Jan. 1040ez tax tables 1, 2008     France TIAS Jan. 1040ez tax tables 1, 1996     Protocol TIAS Jan. 1040ez tax tables 1, 2009     Germany TIAS Jan. 1040ez tax tables 1, 1990     Protocol TIAS Jan. 1040ez tax tables 1, 2008     Greece TIAS 2902 Jan. 1040ez tax tables 1, 1953 1958-2 C. 1040ez tax tables B. 1040ez tax tables 1054 T. 1040ez tax tables D. 1040ez tax tables 6109, 1954-2 C. 1040ez tax tables B. 1040ez tax tables 638 Hungary TIAS 9560 Jan. 1040ez tax tables 1, 1980 1980-1 C. 1040ez tax tables B. 1040ez tax tables 333 1980-1 C. 1040ez tax tables B. 1040ez tax tables 354 Iceland TIAS 8151 Jan. 1040ez tax tables 1, 2009     India TIAS Jan. 1040ez tax tables 1, 1991     Indonesia TIAS 11593 Jan. 1040ez tax tables 1, 1990     Ireland TIAS Jan. 1040ez tax tables 1, 1998     Israel TIAS Jan. 1040ez tax tables 1, 1995     Italy TIAS Jan. 1040ez tax tables 1, 2010     Jamaica TIAS 10207 Jan. 1040ez tax tables 1, 1982 1982-1 C. 1040ez tax tables B. 1040ez tax tables 257 1982-1 C. 1040ez tax tables B. 1040ez tax tables 291 Japan TIAS Jan. 1040ez tax tables 1, 2005     Kazakhstan TIAS Jan. 1040ez tax tables 1, 1996     Korea, South TIAS 9506 Jan. 1040ez tax tables 1, 1980 1979-2 C. 1040ez tax tables B. 1040ez tax tables 435 1979-2 C. 1040ez tax tables B. 1040ez tax tables 458 Latvia TIAS Jan. 1040ez tax tables 1, 2000     Lithuania TIAS Jan. 1040ez tax tables 1, 2000     Luxembourg TIAS Jan. 1040ez tax tables 1, 2001     Malta TIAS Jan. 1040ez tax tables 1, 2011     Mexico TIAS Jan. 1040ez tax tables 1,1994     Protocol TIAS Jan. 1040ez tax tables 1, 2004               Table 6–1 (continued). 1040ez tax tables Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040ez tax tables D. 1040ez tax tables ) Morocco TIAS 10195 Jan. 1040ez tax tables 1, 1981 1982-2 C. 1040ez tax tables B. 1040ez tax tables 405 1982-2 C. 1040ez tax tables B. 1040ez tax tables 427 Netherlands TIAS Jan. 1040ez tax tables 1, 1994     Protocol TIAS Jan. 1040ez tax tables 1, 2005     New Zealand TIAS 10772 Nov. 1040ez tax tables 2, 1983 1990-2 C. 1040ez tax tables B. 1040ez tax tables 274 1990-2 C. 1040ez tax tables B. 1040ez tax tables 303 Protocol TIAS Jan. 1040ez tax tables 1, 2011     Norway TIAS 7474 Jan. 1040ez tax tables 1, 1971 1973-1 C. 1040ez tax tables B. 1040ez tax tables 669 1973-1 C. 1040ez tax tables B. 1040ez tax tables 693 Protocol TIAS 10205 Jan. 1040ez tax tables 1, 1982 1982-2 C. 1040ez tax tables B. 1040ez tax tables 440 1982-2 C. 1040ez tax tables B. 1040ez tax tables 454 Pakistan TIAS 4232 Jan. 1040ez tax tables 1, 1959 1960-2 C. 1040ez tax tables B. 1040ez tax tables 646 T. 1040ez tax tables D. 1040ez tax tables 6431, 1960-1 C. 1040ez tax tables B. 1040ez tax tables 755 Philippines TIAS 10417 Jan. 1040ez tax tables 1, 1983 1984-2 C. 1040ez tax tables B. 1040ez tax tables 384 1984-2 C. 1040ez tax tables B. 1040ez tax tables 412 Poland TIAS 8486 Jan. 1040ez tax tables 1, 1974 1977-1 C. 1040ez tax tables B. 1040ez tax tables 416 1977-1 C. 1040ez tax tables B. 1040ez tax tables 427 Portugal TIAS Jan. 1040ez tax tables 1, 1996     Romania TIAS 8228 Jan. 1040ez tax tables 1, 1974 1976-2 C. 1040ez tax tables B. 1040ez tax tables 492 1976-2 C. 1040ez tax tables B. 1040ez tax tables 504 Russia TIAS Jan. 1040ez tax tables 1, 1994     Slovak Republic TIAS Jan. 1040ez tax tables 1, 1993     Slovenia TIAS Jan. 1040ez tax tables 1, 2002     South Africa TIAS Jan. 1040ez tax tables 1, 1998     Spain TIAS Jan. 1040ez tax tables 1, 1991     Sri Lanka TIAS Jan. 1040ez tax tables 1, 2004     Sweden TIAS Jan. 1040ez tax tables 1, 1996     Protocol TIAS Jan. 1040ez tax tables 1, 2007     Switzerland TIAS Jan. 1040ez tax tables 1, 1998     Thailand TIAS Jan. 1040ez tax tables 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 1040ez tax tables 1, 1970 1971-2 C. 1040ez tax tables B. 1040ez tax tables 479   Tunisia TIAS Jan. 1040ez tax tables 1, 1990     Turkey TIAS Jan. 1040ez tax tables 1, 1998     Ukraine TIAS Jan. 1040ez tax tables 1, 2001     United Kingdom TIAS Jan. 1040ez tax tables 1, 2004     Venezuela TIAS Jan. 1040ez tax tables 1, 2000      1(TIAS) — Treaties and Other International Act Series. 1040ez tax tables  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. 1040ez tax tables 3The U. 1040ez tax tables S. 1040ez tax tables -U. 1040ez tax tables S. 1040ez tax tables S. 1040ez tax tables R. 1040ez tax tables income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 1040ez tax tables Prev  Up  Next   Home   More Online Publications
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Understanding Your CP3219B Notice

This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments.


What you need to do immediately

  • Review this notice and compare our changes to the information on your tax return. On previous notices we asked you to verify the income, credits, and deductions reported on your tax return because they’re different from the information we received from other sources. You didn't provide any further information to us.
  • If you agree with the changes, complete the Form 4089, Notice of Deficiency - Waiver, sign and return it in order to limit additional interest charges.
  • If you don't send a payment with Form 4089, we will send a bill for the amount due with any interest and applicable penalties.
  • Mail any additional information you have to us immediately. Attach this letter to your correspondence to help us identify your case. Keep a copy for your records. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.
  • If you don’t agree with the changes you have the right to challenge the increase in tax by filing a petition with the U.S. Tax Court. You have 90 days (150 if the notice was addressed outside the United States) to file the petition. The Court can’t consider your case if the petition is filed late. You can download a petition form and rules from www.ustaxcourt.gov or contact:

  • Clerk of the U.S. Tax Court
    400 Second Street, NW
    Washington, DC 20217
    1-202-521-0700

You may want to

  • Send us the name, address and taxpayer identification number of the other party that received the income if it isn't yours.
  • Notify the payers to correct their records to show the name and taxpayer identification number of the person or business who actually received the income, so that future reports to us are accurate.

Answers to Common Questions

Is this a Bill?
No. It tells you of the IRS’s intention to assess a tax deficiency. It isn't an assessment of tax nor does it require you to make immediate payment. We haven’t charged any additional tax at this time.

Should I call with my response or mail it in?
If you want us to consider additional information, please contact us immediately. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.


If you have a simple response, such as directing us to a specific line on your original return where you reported the income, you can call a Customer Service Representative and provide the information. A toll-free number is listed in the top right hand corner of the notice.


A written response may be required if the issue is more involved, especially if you disagree with some of the proposed changes. You may want to mail copies of payer information documents such as Form(s) 1099 or Schedule(s) K-1. Include any other letters or documents that support your position. You should submit a written statement to fully explain any unusual tax situations.


If you choose to petition the United States Tax Court, the application must be submitted in writing.

Why did it take you so long to contact us about this?
Tax years generally end on Dec. 31, but we don't receive information from banks, businesses, and other payers until much later. Once we receive all the tax returns and payer information, we compare the information you reported with the information third party payers provided to us. It can take 8 months or more to complete this review.

I need more time to find my records and go through them all. Will you allow me additional time to respond?
No. The time you have to petition the United States Tax Court can't be extended. It’s important that you respond to the Statutory Notice of Deficiency or petition the United States Tax Court (if you choose to) by the due date shown on the notice. If you don’t, we’ll assume the proposed changes are correct and assess the additional deficiency.

Do I have to pay the interest? Can you remove it?
The law requires us to charge interest on any tax that isn't paid by the return due date (Internal Revenue Code Section 6601). 

The law doesn't permit us to reduce or remove interest for reasonable cause. However, in limited circumstances, we may waive penalties. If you believe you qualify for penalty removal, you should include related information in your response.

What should I do to avoid problems like this in the future?
Keep accurate payment information from banks and other payers to verify you've received all payment information for filing your return. Review the documents to be sure they show your most current address. Take the following actions when filing your tax return to avoid similar issues in the future:

  • Report specific income type on the correct line on the Form 1120, U.S. Corporation Income Tax Return. For example, rental income should be claimed on Form 1120, line 6 (Gross Rents). For additional information, please see the reporting instructions for Form 1120.
  • If you report income on a line not traditionally reserved for that type of income, provide a statement indicating where the income was reported. For example, your business is related to investment activity and you're reporting all interest income (including amounts reported to the IRS on Form 1099-INT, Interest Income) with your gross receipts on Form 1120, line 1.
  • Always attach a statement identifying the source of the amount reported on Form 1120, line 10 (Other Income).
  • Provide an attached statement explaining your percentage of gross proceeds (ex; reported to us on Form 1099-MISC) that you would be liable to claim on your tax return.
  • Generally, if you receive a Form 1099 for amounts that actually belong to another person, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received) for each of the other owners showing the amounts applicable to each.
Page Last Reviewed or Updated: 28-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040ez Tax Tables

1040ez tax tables Index A Adopted child, Adopted child. 1040ez tax tables Adoption taxpayer identification number (ATIN), Married child. 1040ez tax tables Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. 1040ez tax tables , Military personnel stationed outside the United States. 1040ez tax tables , Temporary absences. 1040ez tax tables , Joint Return Test, Military personnel stationed outside the United States. 1040ez tax tables , Nontaxable combat pay. 1040ez tax tables Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. 1040ez tax tables Basic Allowance for Subsistence (BAS), Nontaxable military pay. 1040ez tax tables C Child Adopted child, Adopted child. 1040ez tax tables Birth or death of, Birth or death of child. 1040ez tax tables Foster child, Relationship Test, Foster child. 1040ez tax tables , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. 1040ez tax tables Married child, Married child. 1040ez tax tables Child support, Income That Is Not Earned Income Clergy, Clergy. 1040ez tax tables Combat zone pay, Nontaxable combat pay. 1040ez tax tables Community property, Community property. 1040ez tax tables , Community property. 1040ez tax tables D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). 1040ez tax tables Domestic partner, Nevada, Washington, and California domestic partners. 1040ez tax tables E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. 1040ez tax tables , Military personnel stationed outside the United States. 1040ez tax tables F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). 1040ez tax tables , No SSN. 1040ez tax tables , Form 1040. 1040ez tax tables 1040A, Adjusted gross income (AGI). 1040ez tax tables , No SSN. 1040ez tax tables , Form 1040A. 1040ez tax tables 1040EZ, Adjusted gross income (AGI). 1040ez tax tables , No SSN. 1040ez tax tables , Form 1040EZ. 1040ez tax tables 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. 1040ez tax tables 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. 1040ez tax tables , Approved Form 4361 or Form 4029, Form 4029. 1040ez tax tables 4361, Minister's housing. 1040ez tax tables , Approved Form 4361 or Form 4029, Form 4361. 1040ez tax tables 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. 1040ez tax tables 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. 1040ez tax tables , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. 1040ez tax tables , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. 1040ez tax tables H Head of household, Community property. 1040ez tax tables , Spouse did not live with you. 1040ez tax tables , Community property. 1040ez tax tables , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). 1040ez tax tables Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. 1040ez tax tables , Homeless shelter. 1040ez tax tables I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. 1040ez tax tables , Married child. 1040ez tax tables Inmate, Earnings while an inmate. 1040ez tax tables , Figuring earned income. 1040ez tax tables Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. 1040ez tax tables M Married child, Married child. 1040ez tax tables Married filing a joint return, Rule 4—You Must Be a U. 1040ez tax tables S. 1040ez tax tables Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. 1040ez tax tables Military Combat pay, Nontaxable military pay. 1040ez tax tables Nontaxable pay, Nontaxable military pay. 1040ez tax tables Outside U. 1040ez tax tables S. 1040ez tax tables , Military personnel stationed outside the United States. 1040ez tax tables Minister, Net earnings from self-employment. 1040ez tax tables , Minister's housing. 1040ez tax tables , Church employees. 1040ez tax tables N Net earnings, self-employment, Net earnings from self-employment. 1040ez tax tables Nonresident alien, Rule 4—You Must Be a U. 1040ez tax tables S. 1040ez tax tables Citizen or Resident Alien All Year, Step 1. 1040ez tax tables O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. 1040ez tax tables , Examples. 1040ez tax tables , Special rule for divorced or separated parents (or parents who live apart). 1040ez tax tables Passive activity, Worksheet 1. 1040ez tax tables Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. 1040ez tax tables Prisoner, Figuring earned income. 1040ez tax tables Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. 1040ez tax tables Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. 1040ez tax tables Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. 1040ez tax tables , Earned Income Schedules: C, EIC Worksheet A. 1040ez tax tables , EIC Worksheet B. 1040ez tax tables C-EZ, EIC Worksheet A. 1040ez tax tables , EIC Worksheet B. 1040ez tax tables EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. 1040ez tax tables , Figuring earned income. 1040ez tax tables , Nontaxable combat pay. 1040ez tax tables , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. 1040ez tax tables , Schedule EIC SE, Figuring earned income. 1040ez tax tables , Clergy. 1040ez tax tables , Church employees. 1040ez tax tables , EIC Worksheet A. 1040ez tax tables , EIC Worksheet B. 1040ez tax tables , Net earnings from self-employment $400 or more. 1040ez tax tables , When to use the optional methods of figuring net earnings. 1040ez tax tables , When both spouses have self-employment income. 1040ez tax tables School, School defined. 1040ez tax tables Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. 1040ez tax tables , EIC Worksheet B. 1040ez tax tables Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. 1040ez tax tables Separated parents, special rule, Married child. 1040ez tax tables Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. 1040ez tax tables , No SSN. 1040ez tax tables , Getting an SSN. 1040ez tax tables , Married child. 1040ez tax tables , Exception for math or clerical errors. 1040ez tax tables Statutory employee, Statutory employee. 1040ez tax tables , Figuring earned income. 1040ez tax tables , EIC Worksheet A. 1040ez tax tables , Statutory employees. 1040ez tax tables Strike benefits, Strike benefits. 1040ez tax tables Student, Student defined. 1040ez tax tables T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. 1040ez tax tables Individual taxpayer identification number (ITIN), Other taxpayer identification number. 1040ez tax tables Social security number (SSN), Other taxpayer identification number. 1040ez tax tables Tiebreaker rules, Tiebreaker rules. 1040ez tax tables Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. 1040ez tax tables , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. 1040ez tax tables V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. 1040ez tax tables , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. 1040ez tax tables Worksheet 1, Worksheet 1. 1040ez tax tables Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. 1040ez tax tables Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications