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2009 Taxes Late

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2009 Taxes Late

2009 taxes late Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. 2009 taxes late After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. 2009 taxes late Examination selection criteria. 2009 taxes late   Your return may be selected for examination on the basis of computer scoring. 2009 taxes late A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. 2009 taxes late If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. 2009 taxes late   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. 2009 taxes late Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. 2009 taxes late   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. 2009 taxes late This information can come from a number of sources, including newspapers, public records, and individuals. 2009 taxes late The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. 2009 taxes late Notice of IRS contact of third parties. 2009 taxes late    The IRS must give you reasonable notice before contacting other persons about your tax matters. 2009 taxes late You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. 2009 taxes late The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. 2009 taxes late    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. 2009 taxes late Taxpayer Advocate Service. 2009 taxes late   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. 2009 taxes late If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. 2009 taxes late    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. 2009 taxes late Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. 2009 taxes late   For more information, see Publication 1546. 2009 taxes late See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. 2009 taxes late Comments from small business. 2009 taxes late    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. 2009 taxes late The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. 2009 taxes late If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. 2009 taxes late Fax your comments to 1-202-481-5719. 2009 taxes late Write to the following address: Office of the National Ombudsman U. 2009 taxes late S. 2009 taxes late Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. 2009 taxes late Send an email to ombudsman@sba. 2009 taxes late gov. 2009 taxes late File a comment or complaint online at www. 2009 taxes late sba. 2009 taxes late gov/ombudsman. 2009 taxes late If Your Return Is Examined Some examinations are handled entirely by mail. 2009 taxes late Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. 2009 taxes late If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. 2009 taxes late However, the IRS makes the final determination of when, where, and how the examination will take place. 2009 taxes late Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. 2009 taxes late If you filed a joint return, either you or your spouse, or both, can meet with the IRS. 2009 taxes late The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. 2009 taxes late If you want someone to represent you in your absence, you must furnish that person with proper written authorization. 2009 taxes late You can use Form 2848 or any other properly written authorization. 2009 taxes late If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. 2009 taxes late In most cases, the IRS must suspend the interview and reschedule it. 2009 taxes late The IRS cannot suspend the interview if you are there because of an administrative summons. 2009 taxes late Third party authorization. 2009 taxes late   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. 2009 taxes late The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. 2009 taxes late For more information, see the instructions for your return. 2009 taxes late Confidentiality privilege. 2009 taxes late   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. 2009 taxes late   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. 2009 taxes late   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. 2009 taxes late   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. 2009 taxes late Recordings. 2009 taxes late    You can make an audio recording of the examination interview. 2009 taxes late Your request to record the interview should be made in writing. 2009 taxes late You must notify the examiner 10 days in advance and bring your own recording equipment. 2009 taxes late The IRS also can record an interview. 2009 taxes late If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. 2009 taxes late Transfers to another area. 2009 taxes late    Generally, your return is examined in the area where you live. 2009 taxes late But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. 2009 taxes late Repeat examinations. 2009 taxes late    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. 2009 taxes late If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. 2009 taxes late The Examination An examination usually begins when you are notified that your return has been selected. 2009 taxes late The IRS will tell you which records you will need. 2009 taxes late The examination can proceed more easily if you gather your records before any interview. 2009 taxes late Any proposed changes to your return will be explained to you or your authorized representative. 2009 taxes late It is important that you understand the reasons for any proposed changes. 2009 taxes late You should not hesitate to ask about anything that is unclear to you. 2009 taxes late The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. 2009 taxes late The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. 2009 taxes late However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. 2009 taxes late Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. 2009 taxes late If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. 2009 taxes late A more complete discussion of appeal rights is found later under Appeal Rights . 2009 taxes late If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. 2009 taxes late You must pay interest on any additional tax. 2009 taxes late If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. 2009 taxes late If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. 2009 taxes late If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. 2009 taxes late This period is extended to 21 calendar days if the amount due is less than $100,000. 2009 taxes late If you are due a refund, you will receive it sooner if you sign the agreement form. 2009 taxes late You will be paid interest on the refund. 2009 taxes late If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. 2009 taxes late You should keep this letter with your tax records. 2009 taxes late If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. 2009 taxes late If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. 2009 taxes late If an agreement is reached, your case will be closed. 2009 taxes late If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. 2009 taxes late The examiner will forward your case for processing. 2009 taxes late Fast track mediation. 2009 taxes late   The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. 2009 taxes late   Most cases that are not docketed in any court qualify for fast track mediation. 2009 taxes late Mediation can take place at a conference you request with a supervisor, or later. 2009 taxes late The process involves an Appeals Officer who has been trained in mediation. 2009 taxes late You may represent yourself at the mediation session, or someone else can act as your representative. 2009 taxes late For more information, see Publication 3605. 2009 taxes late 30-day letter and 90-day letter. 2009 taxes late   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. 2009 taxes late You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. 2009 taxes late The letter will explain what steps you should take, depending on which action you choose. 2009 taxes late Be sure to follow the instructions carefully. 2009 taxes late Appeal Rights are explained later. 2009 taxes late 90-day letter. 2009 taxes late   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. 2009 taxes late You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. 2009 taxes late Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . 2009 taxes late The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. 2009 taxes late Suspension of interest and penalties. 2009 taxes late   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. 2009 taxes late However, if you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. 2009 taxes late If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. 2009 taxes late   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. 2009 taxes late Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. 2009 taxes late    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. 2009 taxes late Seeking relief from improperly assessed interest. 2009 taxes late   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. 2009 taxes late   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. 2009 taxes late The IRS will review the Form 843 and notify you whether interest will be abated. 2009 taxes late If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. 2009 taxes late If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. 2009 taxes late   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. 2009 taxes late If the IRS denies your claim, the Tax Court may be able to review that determination. 2009 taxes late See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . 2009 taxes late If you later agree. 2009 taxes late    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. 2009 taxes late Keep a copy for your records. 2009 taxes late You can pay any additional amount you owe without waiting for a bill. 2009 taxes late Include interest on the additional tax at the applicable rate. 2009 taxes late This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. 2009 taxes late The examiner can tell you the interest rate(s) or help you figure the amount. 2009 taxes late   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. 2009 taxes late Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. 2009 taxes late   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. 2009 taxes late This period is extended to 21 calendar days if the amount due is less than $100,000. 2009 taxes late How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. 2009 taxes late Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. 2009 taxes late You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. 2009 taxes late Both a deposit and a payment stop any further accrual of interest. 2009 taxes late However, making a deposit or payment will stop the accrual of interest on only the amount you sent. 2009 taxes late Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. 2009 taxes late To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. 2009 taxes late Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. 2009 taxes late However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. 2009 taxes late Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. 2009 taxes late The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. 2009 taxes late The IRS determines that the deposit should be applied against another tax liability. 2009 taxes late Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). 2009 taxes late The deposit returned will be treated as a tax payment to the extent of the disputed tax. 2009 taxes late A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. 2009 taxes late Notice not mailed. 2009 taxes late    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. 2009 taxes late You must make your request in writing. 2009 taxes late   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. 2009 taxes late Keep copies of all correspondence you send to the IRS. 2009 taxes late   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. 2009 taxes late If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. 2009 taxes late See Tax Court , later under Appeal Rights . 2009 taxes late Notice mailed. 2009 taxes late    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. 2009 taxes late You will still be able to petition the Tax Court. 2009 taxes late   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. 2009 taxes late Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. 2009 taxes late The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. 2009 taxes late If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. 2009 taxes late Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. 2009 taxes late You will still have the right to take your case to the Tax Court. 2009 taxes late Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. 2009 taxes late To be valid, your request must be approved by the IRS. 2009 taxes late However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. 2009 taxes late Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. 2009 taxes late You will continue to be charged interest and penalties on the amount you owe until it is paid in full. 2009 taxes late Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). 2009 taxes late If your income is below a certain level, you may qualify to pay a reduced fee of $43. 2009 taxes late For more information about installment agreements, see Form 9465, Installment Agreement Request. 2009 taxes late Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). 2009 taxes late As a result, the net rate is zero for that period. 2009 taxes late Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). 2009 taxes late Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. 2009 taxes late The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. 2009 taxes late Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. 2009 taxes late An audit notification letter is such a contact. 2009 taxes late The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. 2009 taxes late Ministerial act. 2009 taxes late    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. 2009 taxes late A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. 2009 taxes late Example 1. 2009 taxes late You move from one state to another before the IRS selects your tax return for examination. 2009 taxes late A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. 2009 taxes late When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. 2009 taxes late The examination group manager approves your request. 2009 taxes late After your request has been approved, the transfer is a ministerial act. 2009 taxes late The IRS can reduce the interest because of any unreasonable delay in transferring the case. 2009 taxes late Example 2. 2009 taxes late An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. 2009 taxes late After you and the IRS discuss the issues, the notice is prepared and reviewed. 2009 taxes late After the review process, issuing the notice of deficiency is a ministerial act. 2009 taxes late If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. 2009 taxes late Managerial act. 2009 taxes late    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. 2009 taxes late A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. 2009 taxes late Example. 2009 taxes late A revenue agent is examining your tax return. 2009 taxes late During the middle of the examination, the agent is sent to an extended training course. 2009 taxes late The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. 2009 taxes late Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. 2009 taxes late How to request abatement of interest. 2009 taxes late    You request an abatement (reduction) of interest on Form 843. 2009 taxes late You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. 2009 taxes late   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. 2009 taxes late If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. 2009 taxes late   Generally, you should file a separate Form 843 for each tax period and each type of tax. 2009 taxes late However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). 2009 taxes late   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. 2009 taxes late Tax Court can review failure to abate interest. 2009 taxes late    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. 2009 taxes late The IRS has mailed you a notice of final determination or a notice of disallowance. 2009 taxes late You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. 2009 taxes late   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. 2009 taxes late For this purpose, individuals filing a joint return shall be treated as separate individuals. 2009 taxes late For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. 2009 taxes late For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. 2009 taxes late Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. 2009 taxes late The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. 2009 taxes late The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. 2009 taxes late If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. 2009 taxes late To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. 2009 taxes late Notify you when the adjustments are made. 2009 taxes late Refund any interest paid by you where appropriate. 2009 taxes late For more information on disaster area losses, see Disaster Area Losses in Publication 547. 2009 taxes late For more information on other tax relief for victims of terrorist attacks, see Publication 3920. 2009 taxes late Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. 2009 taxes late If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. 2009 taxes late The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). 2009 taxes late There is doubt as to whether you can pay the amount you owe based on your financial situation. 2009 taxes late An economic hardship would result if you had to pay the full amount owed. 2009 taxes late Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. 2009 taxes late If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. 2009 taxes late The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. 2009 taxes late For more information, see Publication 3605. 2009 taxes late Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. 2009 taxes late The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. 2009 taxes late The 30 days immediately after the offer is rejected. 2009 taxes late While your timely-filed appeal is being considered by Appeals. 2009 taxes late Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. 2009 taxes late For more information about submitting an offer in compromise, see Form 656. 2009 taxes late Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. 2009 taxes late Most differences can be settled within this system without expensive and time-consuming court trials. 2009 taxes late However, your reasons for disagreeing must come within the scope of the tax laws. 2009 taxes late For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. 2009 taxes late In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. 2009 taxes late See Appeals to the Courts , later, for more information. 2009 taxes late Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. 2009 taxes late The Appeals Office is the only level of appeal within the IRS. 2009 taxes late Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. 2009 taxes late If you want an appeals conference, follow the instructions in the letter you received. 2009 taxes late Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. 2009 taxes late You or your representative should be prepared to discuss all disputed issues at the conference. 2009 taxes late Most differences are settled at this level. 2009 taxes late If agreement is not reached at your appeals conference, you may be eligible to take your case to court. 2009 taxes late See Appeals to the Courts , later. 2009 taxes late Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. 2009 taxes late Also, see the special appeal request procedures in Publication 1660. 2009 taxes late Written protest. 2009 taxes late   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. 2009 taxes late All partnership and S corporation cases without regard to the dollar amount at issue. 2009 taxes late All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. 2009 taxes late   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. 2009 taxes late The IRS urges you to provide as much information as you can, as it will help speed up your appeal. 2009 taxes late That will save you both time and money. 2009 taxes late    Be sure to send the protest within the time limit specified in the letter you received. 2009 taxes late Small case request. 2009 taxes late   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. 2009 taxes late In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. 2009 taxes late If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. 2009 taxes late For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. 2009 taxes late Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. 2009 taxes late If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. 2009 taxes late You can use a Form 2848 or any other properly written power of attorney or authorization. 2009 taxes late You can also bring witnesses to support your position. 2009 taxes late Confidentiality privilege. 2009 taxes late   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. 2009 taxes late See Confidentiality privilege under If Your Return Is Examined , earlier. 2009 taxes late Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. 2009 taxes late These courts are independent of the IRS. 2009 taxes late If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. 2009 taxes late However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. 2009 taxes late If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. 2009 taxes late See Appeal Within the IRS, earlier. 2009 taxes late Prohibition on requests to taxpayers to give up rights to bring civil action. 2009 taxes late   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. 2009 taxes late However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. 2009 taxes late Burden of proof. 2009 taxes late   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. 2009 taxes late You complied with all substantiation requirements of the Internal Revenue Code. 2009 taxes late You maintained all records required by the Internal Revenue Code. 2009 taxes late You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. 2009 taxes late You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. 2009 taxes late    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. 2009 taxes late Use of statistical information. 2009 taxes late   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. 2009 taxes late Penalties. 2009 taxes late   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. 2009 taxes late Recovering litigation or administrative costs. 2009 taxes late   These are the expenses that you pay to defend your position to the IRS or the courts. 2009 taxes late You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. 2009 taxes late You exhaust all administrative remedies within the IRS. 2009 taxes late Your net worth is below a certain limit (see Net worth requirements , later). 2009 taxes late You do not unreasonably delay the proceeding. 2009 taxes late You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. 2009 taxes late You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. 2009 taxes late ustaxcourt. 2009 taxes late gov  www. 2009 taxes late ustaxcourt. 2009 taxes late gov . 2009 taxes late   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. 2009 taxes late Note. 2009 taxes late If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. 2009 taxes late Prevailing party. 2009 taxes late   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. 2009 taxes late   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. 2009 taxes late The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. 2009 taxes late ), or Has lost in courts of appeal for other circuits on substantially similar issues. 2009 taxes late   The court will generally decide who is the prevailing party. 2009 taxes late Reasonable litigation costs. 2009 taxes late   These include the following costs: Reasonable court costs. 2009 taxes late The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. 2009 taxes late The reasonable costs of expert witnesses. 2009 taxes late Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. 2009 taxes late See Attorney fees , later. 2009 taxes late Reasonable administrative costs. 2009 taxes late   These include the following costs: Any administrative fees or similar charges imposed by the IRS. 2009 taxes late The reasonable costs of studies, analyses, engineering reports, tests, or projects. 2009 taxes late The reasonable costs of expert witnesses. 2009 taxes late Attorney fees that generally may not exceed $125 per hour. 2009 taxes late See Attorney fees , later. 2009 taxes late Timing of costs. 2009 taxes late    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. 2009 taxes late Net worth requirements. 2009 taxes late   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. 2009 taxes late For this purpose, individuals filing a joint return are treated as separate individuals. 2009 taxes late For estates — your net worth does not exceed $2 million as of the date of the decedent's death. 2009 taxes late For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. 2009 taxes late For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. 2009 taxes late Qualified offer rule. 2009 taxes late    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. 2009 taxes late You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. 2009 taxes late Qualified offer. 2009 taxes late    This is a written offer made by you during the qualified offer period. 2009 taxes late It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. 2009 taxes late   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. 2009 taxes late Qualified offer period. 2009 taxes late    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. 2009 taxes late It ends 30 days before your case is first set for trial. 2009 taxes late Attorney fees. 2009 taxes late   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. 2009 taxes late However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. 2009 taxes late See IRS. 2009 taxes late gov for more information. 2009 taxes late    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. 2009 taxes late In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. 2009 taxes late   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. 2009 taxes late Jurisdiction for determination of employment status. 2009 taxes late    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. 2009 taxes late Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). 2009 taxes late   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. 2009 taxes late S. 2009 taxes late Tax Court for a determination of employment status. 2009 taxes late There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. 2009 taxes late   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. 2009 taxes late Section 530(a) of the Revenue Act of 1978. 2009 taxes late   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. 2009 taxes late It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. 2009 taxes late Tax Court review of request for relief from joint and several liability on a joint return. 2009 taxes late    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). 2009 taxes late You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. 2009 taxes late   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. 2009 taxes late See Publication 971 for more information. 2009 taxes late Note. 2009 taxes late Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. 2009 taxes late See Rev. 2009 taxes late Proc. 2009 taxes late 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. 2009 taxes late irs. 2009 taxes late gov/pub/irs-irbs/irb03-05. 2009 taxes late pdf. 2009 taxes late Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. 2009 taxes late For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. 2009 taxes late For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. 2009 taxes late For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. 2009 taxes late You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. 2009 taxes late You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). 2009 taxes late The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. 2009 taxes late Withdrawal of notice of deficiency. 2009 taxes late If you consent, the IRS can withdraw a notice of deficiency. 2009 taxes late A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. 2009 taxes late However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. 2009 taxes late See Revenue Procedure 98-54 for a more detailed explanation of the requirements. 2009 taxes late Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. 2009 taxes late The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. 2009 taxes late After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. 2009 taxes late Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. 2009 taxes late Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. 2009 taxes late If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. 2009 taxes late Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). 2009 taxes late Collection can proceed even if you think that the amount is excessive. 2009 taxes late Publication 594 explains IRS collection procedures. 2009 taxes late If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. 2009 taxes late You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. 2009 taxes late Small tax case procedure. 2009 taxes late   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. 2009 taxes late If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. 2009 taxes late You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. 2009 taxes late W. 2009 taxes late , Washington, DC 20217. 2009 taxes late More information can be found on the Tax Court's website at www. 2009 taxes late ustaxcourt. 2009 taxes late gov. 2009 taxes late Motion to request redetermination of interest. 2009 taxes late   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. 2009 taxes late You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. 2009 taxes late The assessment included interest. 2009 taxes late You have paid the entire amount of the deficiency plus the interest claimed by the IRS. 2009 taxes late The Tax Court has found that you made an overpayment. 2009 taxes late You must file the motion within one year after the decision of the Tax Court becomes final. 2009 taxes late District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. 2009 taxes late The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. 2009 taxes late Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. 2009 taxes late Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. 2009 taxes late As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. 2009 taxes late If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. 2009 taxes late If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. 2009 taxes late You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. 2009 taxes late However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. 2009 taxes late You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. 2009 taxes late However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. 2009 taxes late For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. 2009 taxes late Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. 2009 taxes late In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. 2009 taxes late The court can order these refunds before its decision on the case is final. 2009 taxes late Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. 2009 taxes late Note. 2009 taxes late The court may no longer order a refund of an overpayment after the case is final. 2009 taxes late Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. 2009 taxes late Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. 2009 taxes late You can claim a credit or refund by filing Form 1040X. 2009 taxes late See Time for Filing a Claim for Refund , later. 2009 taxes late File your claim by mailing it to the IRS Service Center where you filed your original return. 2009 taxes late File a separate form for each year or period involved. 2009 taxes late Include an explanation of each item of income, deduction, or credit on which you are basing your claim. 2009 taxes late Corporations should file Form 1120X, Amended U. 2009 taxes late S. 2009 taxes late Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. 2009 taxes late See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. 2009 taxes late Requesting a copy of your tax return. 2009 taxes late   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. 2009 taxes late This includes a copy of the Form W-2 or Form 1099 filed with your return. 2009 taxes late Use Form 4506 to make your request. 2009 taxes late You will be charged a fee, which you must pay when you submit Form 4506. 2009 taxes late Requesting a copy of your tax account information. 2009 taxes late   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. 2009 taxes late The tax return transcript contains most of the line items of a tax return. 2009 taxes late A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. 2009 taxes late A record of account is a combination of line item information and later adjustments to the account. 2009 taxes late Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. 2009 taxes late Penalty for erroneous claim for refund. 2009 taxes late   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. 2009 taxes late An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. 2009 taxes late The penalty may be waived if you can show that you had a reasonable basis for making the claim. 2009 taxes late Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. 2009 taxes late If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. 2009 taxes late If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. 2009 taxes late Returns you filed before the due date are considered filed on the due date. 2009 taxes late This is true even when the due date is a Saturday, Sunday, or legal holiday. 2009 taxes late Disaster area claims for refund. 2009 taxes late   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. 2009 taxes late This section discusses the special rules that apply to Presidentially declared disaster area refunds. 2009 taxes late    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. 2009 taxes late Postponed refund deadlines. 2009 taxes late   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. 2009 taxes late The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. 2009 taxes late The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. 2009 taxes late For more information, see Publication 547. 2009 taxes late   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. 2009 taxes late A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. 2009 taxes late fema. 2009 taxes late gov and at the IRS website at www. 2009 taxes late irs. 2009 taxes late gov. 2009 taxes late Nonfilers can get refund of overpayments paid within 3-year period. 2009 taxes late   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. 2009 taxes late This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. 2009 taxes late The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. 2009 taxes late For more information, see Publication 3920. 2009 taxes late Claim for refund by estates electing the installment method of payment. 2009 taxes late   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. 2009 taxes late S. 2009 taxes late District Court or the U. 2009 taxes late S. 2009 taxes late Court of Federal Claims before all the installment payments have been made. 2009 taxes late However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. 2009 taxes late All installment payments due on or before the date the suit is filed have been made. 2009 taxes late No accelerated installment payments have been made. 2009 taxes late No Tax Court case is pending with respect to any estate tax liability. 2009 taxes late If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. 2009 taxes late No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. 2009 taxes late The executor has not included any previously litigated issues in the current suit for refund. 2009 taxes late The executor does not discontinue making installment payments timely, while the court considers the suit for refund. 2009 taxes late    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. 2009 taxes late This includes any part of the disallowed amount previously collected by the IRS. 2009 taxes late Protective claim for refund. 2009 taxes late   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. 2009 taxes late A protective claim can be either a formal claim or an amended return for credit or refund. 2009 taxes late Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. 2009 taxes late A protective claim preserves your right to claim a refund when the contingency is resolved. 2009 taxes late A protective claim does not have to state a particular dollar amount or demand an immediate refund. 2009 taxes late However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. 2009 taxes late   Generally, the IRS will delay action on the protective claim until the contingency is resolved. 2009 taxes late Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. 2009 taxes late   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. 2009 taxes late Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. 2009 taxes late Special refunds. 2009 taxes late   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. 2009 taxes late These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. 2009 taxes late   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. 2009 taxes late For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. 2009 taxes late Periods of financial disability. 2009 taxes late   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. 2009 taxes late    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. 2009 taxes late   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. 2009 taxes late Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. 2009 taxes late    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. 2009 taxes late Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi
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The 2009 Taxes Late

2009 taxes late Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. 2009 taxes late Para pedir formularios y publicaciones. 2009 taxes late Preguntas sobre los impuestos. 2009 taxes late Todo material en esta publicación puede ser reimpreso gratuitamente. 2009 taxes late Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. 2009 taxes late Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. 2009 taxes late Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. 2009 taxes late Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. 2009 taxes late Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. 2009 taxes late Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. 2009 taxes late Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. 2009 taxes late Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. 2009 taxes late La mayor parte de estos cambios se abordan en más detalle en esta publicación. 2009 taxes late Acontecimientos futuros. 2009 taxes late  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. 2009 taxes late irs. 2009 taxes late gov/pub17sp. 2009 taxes late Impuesto Adicional del Medicare. 2009 taxes late  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. 2009 taxes late 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. 2009 taxes late El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 2009 taxes late Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. 2009 taxes late Impuesto sobre los ingresos netos de inversión. 2009 taxes late  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). 2009 taxes late Este impuesto es el 3. 2009 taxes late 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 2009 taxes late Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. 2009 taxes late Cambio en las tasas tributarias. 2009 taxes late  La tasa tributaria mayor es de 39. 2009 taxes late 6%. 2009 taxes late Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. 2009 taxes late Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. 2009 taxes late  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. 2009 taxes late Vea el capítulo 16 . 2009 taxes late Gastos médicos y dentales. 2009 taxes late  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. 2009 taxes late 5% si usted o su cónyuge tiene 65 años de edad o más). 2009 taxes late Vea el capítulo 21 . 2009 taxes late Aumento de la cantidad de la exención personal para determinados contribuyentes. 2009 taxes late  La exención personal que le corresponde a usted ha aumentado a $3,900. 2009 taxes late Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 2009 taxes late Vea el capítulo 3 . 2009 taxes late Límite sobre las deducciones detalladas. 2009 taxes late  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 2009 taxes late Vea el capítulo 29 . 2009 taxes late Matrimonio entre el mismo sexo. 2009 taxes late  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. 2009 taxes late Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. 2009 taxes late Vea el capítulo 2 . 2009 taxes late Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. 2009 taxes late Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . 2009 taxes late Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). 2009 taxes late  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). 2009 taxes late Vea el capítulo 5 . 2009 taxes late Créditos tributarios que vencen. 2009 taxes late  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. 2009 taxes late Usted no puede reclamar ninguno de éstos en su declaración del año 2013. 2009 taxes late Vea el capítulo 37 . 2009 taxes late Esquemas de inversión de tipo Ponzi. 2009 taxes late  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. 2009 taxes late Vea el capítulo 25 . 2009 taxes late Método simplificado para la deducción por oficina en el hogar. 2009 taxes late  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. 2009 taxes late Vea la Publicación 587, disponible en inglés. 2009 taxes late Tarifas estándar por milla. 2009 taxes late  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. 2009 taxes late Vea el capítulo 26 . 2009 taxes late Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. 2009 taxes late Vea el capítulo 21 . 2009 taxes late Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. 2009 taxes late Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. 2009 taxes late Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. 2009 taxes late Muchos de estos asuntos se explican más adelante en esta publicación. 2009 taxes late Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. 2009 taxes late  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. 2009 taxes late Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. 2009 taxes late Vea el capítulo 1 . 2009 taxes late Proteja su documentación tributaria contra el robo de identidad. 2009 taxes late  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. 2009 taxes late Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. 2009 taxes late Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. 2009 taxes late Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . 2009 taxes late Números de identificación del contribuyente. 2009 taxes late  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. 2009 taxes late Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. 2009 taxes late Por lo general, este número es el número de Seguro Social de la persona. 2009 taxes late Vea el capítulo 1 . 2009 taxes late Ingreso de fuentes en el extranjero. 2009 taxes late  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. 2009 taxes late Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. 2009 taxes late Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). 2009 taxes late Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. 2009 taxes late Para más detalles, vea la Publicación 54, Tax Guide for U. 2009 taxes late S. 2009 taxes late Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. 2009 taxes late Activos financieros extranjeros. 2009 taxes late  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. 2009 taxes late Vea www. 2009 taxes late IRS. 2009 taxes late gov/form8938, en inglés, para más detalles. 2009 taxes late Prórroga automática de 6 meses para presentar la declaración de impuestos. 2009 taxes late  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. 2009 taxes late Vea el capítulo 1 . 2009 taxes late Incluya su número de teléfono en la declaración. 2009 taxes late  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. 2009 taxes late Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. 2009 taxes late Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. 2009 taxes late Pago de los impuestos. 2009 taxes late   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. 2009 taxes late Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. 2009 taxes late Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. 2009 taxes late Vea el capítulo 1 . 2009 taxes late Maneras más rápidas de presentar su declaración. 2009 taxes late  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. 2009 taxes late Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. 2009 taxes late Vea el capítulo 1 . 2009 taxes late Presentación electrónica gratuita de la declaración. 2009 taxes late  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. 2009 taxes late Vea el capítulo 1 . 2009 taxes late Cambio de dirección. 2009 taxes late  Si cambia de dirección, debe notificarle al IRS. 2009 taxes late Vea el tema titulado Cambio de Dirección , en el capítulo 1. 2009 taxes late Reembolsos de una declaración presentada fuera de plazo. 2009 taxes late  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. 2009 taxes late Vea el capítulo 1 . 2009 taxes late Declaraciones de impuestos frívolas. 2009 taxes late  El IRS ha publicado una lista de posturas identificadas como frívolas. 2009 taxes late La multa por presentar una declaración de impuestos frívola es de $5,000. 2009 taxes late Vea el capítulo 1 . 2009 taxes late Reclamación errónea de reembolso o crédito. 2009 taxes late  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. 2009 taxes late Vea el capítulo 1 . 2009 taxes late Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. 2009 taxes late   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. 2009 taxes late Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. 2009 taxes late Servicio a los contribuyentes. 2009 taxes late  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. 2009 taxes late Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. 2009 taxes late Mandato para preparadores de impuestos sobre el sistema e-file. 2009 taxes late  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. 2009 taxes late Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. 2009 taxes late Inspector General del Tesoro para la Administración Tributaria. 2009 taxes late   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). 2009 taxes late Puede mantenerse anónimo. 2009 taxes late Fotografías de niños desaparecidos. 2009 taxes late  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). 2009 taxes late Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. 2009 taxes late Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. 2009 taxes late Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. 2009 taxes late La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. 2009 taxes late Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. 2009 taxes late Cómo está organizada esta publicación. 2009 taxes late   Esta publicación sigue de cerca el Formulario 1040, U. 2009 taxes late S. 2009 taxes late Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. 2009 taxes late Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. 2009 taxes late Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. 2009 taxes late No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. 2009 taxes late Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. 2009 taxes late   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. 2009 taxes late Qué se incluye en esta publicación. 2009 taxes late   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. 2009 taxes late La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. 2009 taxes late Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. 2009 taxes late Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. 2009 taxes late La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. 2009 taxes late   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. 2009 taxes late También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. 2009 taxes late   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. 2009 taxes late Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. 2009 taxes late Iconos. 2009 taxes late   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. 2009 taxes late Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. 2009 taxes late Qué no se incluye en esta publicación. 2009 taxes late   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. 2009 taxes late Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). 2009 taxes late   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. 2009 taxes late Publicación 535, Business Expenses (Gastos de negocios), en inglés. 2009 taxes late Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. 2009 taxes late Ayuda del IRS. 2009 taxes late   Existen muchas maneras en que puede obtener ayuda del IRS. 2009 taxes late Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. 2009 taxes late Comentarios y sugerencias. 2009 taxes late   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. 2009 taxes late   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2009 taxes late NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. 2009 taxes late Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. 2009 taxes late   Usted nos puede enviar comentarios desde la página web www. 2009 taxes late irs. 2009 taxes late gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). 2009 taxes late   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. 2009 taxes late Para pedir formularios y publicaciones. 2009 taxes late   Visite www. 2009 taxes late irs. 2009 taxes late gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. 2009 taxes late  Internal Revenue Service 1201 N. 2009 taxes late Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. 2009 taxes late   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. 2009 taxes late gov/espanol o llame al 1-800-829-1040. 2009 taxes late No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. 2009 taxes late Misión del IRS. 2009 taxes late   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. 2009 taxes late Tabla 1. 2009 taxes late Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. 2009 taxes late Un sitio en Internet o una dirección de correo electrónico. 2009 taxes late Una dirección que podría necesitar. 2009 taxes late Documentos que debería mantener en su documentación personal. 2009 taxes late Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. 2009 taxes late Un número de teléfono importante. 2009 taxes late Información que podría necesitar. 2009 taxes late Prev  Up  Next   Home   More Online Publications