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2011 Tax Forms 1040 Ez

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2011 Tax Forms 1040 Ez

2011 tax forms 1040 ez 7. 2011 tax forms 1040 ez   How To Get Tax Help Table of Contents Outside the U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 tax forms 1040 ez Free help with your tax return. 2011 tax forms 1040 ez   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 tax forms 1040 ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 tax forms 1040 ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 tax forms 1040 ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 tax forms 1040 ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 tax forms 1040 ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 tax forms 1040 ez gov, download the IRS2Go app, or call 1-800-906-9887. 2011 tax forms 1040 ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 tax forms 1040 ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 tax forms 1040 ez aarp. 2011 tax forms 1040 ez org/money/taxaide or call 1-888-227-7669. 2011 tax forms 1040 ez For more information on these programs, go to IRS. 2011 tax forms 1040 ez gov and enter “VITA” in the search box. 2011 tax forms 1040 ez Internet. 2011 tax forms 1040 ez    IRS. 2011 tax forms 1040 ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 tax forms 1040 ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 tax forms 1040 ez Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 tax forms 1040 ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 tax forms 1040 ez gov or download the IRS2Go app and select the Refund Status option. 2011 tax forms 1040 ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 tax forms 1040 ez Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 tax forms 1040 ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 tax forms 1040 ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 tax forms 1040 ez Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 tax forms 1040 ez No need to wait on the phone or stand in line. 2011 tax forms 1040 ez The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 tax forms 1040 ez When you reach the response screen, you can print the entire interview and the final response for your records. 2011 tax forms 1040 ez New subject areas are added on a regular basis. 2011 tax forms 1040 ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 tax forms 1040 ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 tax forms 1040 ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 tax forms 1040 ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 tax forms 1040 ez When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 tax forms 1040 ez Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 tax forms 1040 ez You can also ask the IRS to mail a return or an account transcript to you. 2011 tax forms 1040 ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 tax forms 1040 ez gov or by calling 1-800-908-9946. 2011 tax forms 1040 ez Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 tax forms 1040 ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 tax forms 1040 ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 tax forms 1040 ez If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 tax forms 1040 ez Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 tax forms 1040 ez gov and enter Where's My Amended Return? in the search box. 2011 tax forms 1040 ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 tax forms 1040 ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 tax forms 1040 ez Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 tax forms 1040 ez gov. 2011 tax forms 1040 ez Select the Payment tab on the front page of IRS. 2011 tax forms 1040 ez gov for more information. 2011 tax forms 1040 ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 tax forms 1040 ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 tax forms 1040 ez gov. 2011 tax forms 1040 ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 tax forms 1040 ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 tax forms 1040 ez gov. 2011 tax forms 1040 ez Request an Electronic Filing PIN by going to IRS. 2011 tax forms 1040 ez gov and entering Electronic Filing PIN in the search box. 2011 tax forms 1040 ez Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 tax forms 1040 ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 tax forms 1040 ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 tax forms 1040 ez An employee can answer questions about your tax account or help you set up a payment plan. 2011 tax forms 1040 ez Before you visit, check the Office Locator on IRS. 2011 tax forms 1040 ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 tax forms 1040 ez If you have a special need, such as a disability, you can request an appointment. 2011 tax forms 1040 ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 tax forms 1040 ez Apply for an Employer Identification Number (EIN). 2011 tax forms 1040 ez Go to IRS. 2011 tax forms 1040 ez gov and enter Apply for an EIN in the search box. 2011 tax forms 1040 ez Read the Internal Revenue Code, regulations, or other official guidance. 2011 tax forms 1040 ez Read Internal Revenue Bulletins. 2011 tax forms 1040 ez Sign up to receive local and national tax news and more by email. 2011 tax forms 1040 ez Just click on “subscriptions” above the search box on IRS. 2011 tax forms 1040 ez gov and choose from a variety of options. 2011 tax forms 1040 ez Phone. 2011 tax forms 1040 ez    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 tax forms 1040 ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 tax forms 1040 ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 tax forms 1040 ez gov, or download the IRS2Go app. 2011 tax forms 1040 ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 tax forms 1040 ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 tax forms 1040 ez Most VITA and TCE sites offer free electronic filing. 2011 tax forms 1040 ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 tax forms 1040 ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 tax forms 1040 ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 tax forms 1040 ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 tax forms 1040 ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 tax forms 1040 ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 tax forms 1040 ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 tax forms 1040 ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 tax forms 1040 ez Note, the above information is for our automated hotline. 2011 tax forms 1040 ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 tax forms 1040 ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 tax forms 1040 ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 tax forms 1040 ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 tax forms 1040 ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 tax forms 1040 ez You should receive your order within 10 business days. 2011 tax forms 1040 ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 tax forms 1040 ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 tax forms 1040 ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 tax forms 1040 ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 tax forms 1040 ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 tax forms 1040 ez    Outside the U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez If you are outside the United States, taxpayer assistance is available by calling the following U. 2011 tax forms 1040 ez S Embassies or consulates. 2011 tax forms 1040 ez    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). 2011 tax forms 1040 ez   If you are in a U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Virgin Islands) and have a tax question, you can call 1-800-829-1040. 2011 tax forms 1040 ez Walk-in. 2011 tax forms 1040 ez   You can find a selection of forms, publications and services — in-person. 2011 tax forms 1040 ez Products. 2011 tax forms 1040 ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 tax forms 1040 ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 tax forms 1040 ez Services. 2011 tax forms 1040 ez You can walk in to your local TAC for face-to-face tax help. 2011 tax forms 1040 ez An employee can answer questions about your tax account or help you set up a payment plan. 2011 tax forms 1040 ez Before visiting, use the Office Locator tool on IRS. 2011 tax forms 1040 ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 tax forms 1040 ez    Outside the U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Embassies and consulates. 2011 tax forms 1040 ez   Walk-in taxpayer assistance is available at the following U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez Embassies or consulates. 2011 tax forms 1040 ez    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. 2011 tax forms 1040 ez Mail. 2011 tax forms 1040 ez   You can send your order for forms, instructions, and publications to the address below. 2011 tax forms 1040 ez You should receive a response within 10 business days after your request is received. 2011 tax forms 1040 ez Internal Revenue Service 1201 N. 2011 tax forms 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez If you are outside the United States, you can get tax assistance by writing to the address below. 2011 tax forms 1040 ez  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. 2011 tax forms 1040 ez   The Taxpayer Advocate Service Is Here to Help You. 2011 tax forms 1040 ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 tax forms 1040 ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 tax forms 1040 ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 tax forms 1040 ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 tax forms 1040 ez You face (or your business is facing) an immediate threat of adverse action. 2011 tax forms 1040 ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 tax forms 1040 ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 tax forms 1040 ez Here's why we can help: TAS is an independent organization within the IRS. 2011 tax forms 1040 ez Our advocates know how to work with the IRS. 2011 tax forms 1040 ez Our services are free and tailored to meet your needs. 2011 tax forms 1040 ez We have offices in every state, the District of Columbia, and Puerto Rico. 2011 tax forms 1040 ez   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2011 tax forms 1040 ez  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 tax forms 1040 ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 tax forms 1040 ez Outside the U. 2011 tax forms 1040 ez S. 2011 tax forms 1040 ez   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. 2011 tax forms 1040 ez You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. 2011 tax forms 1040 ez R. 2011 tax forms 1040 ez 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2011 tax forms 1040 ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 tax forms 1040 ez Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 tax forms 1040 ez Prev  Up  Next   Home   More Online Publications
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The 2011 Tax Forms 1040 Ez

2011 tax forms 1040 ez 13. 2011 tax forms 1040 ez   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. 2011 tax forms 1040 ez A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). 2011 tax forms 1040 ez However, no deposit is required for the situations listed below; the taxes are payable with Form 720. 2011 tax forms 1040 ez The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. 2011 tax forms 1040 ez The gas guzzler tax is being paid on a one-time filing. 2011 tax forms 1040 ez The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. 2011 tax forms 1040 ez How To Make Deposits Electronic deposit requirement. 2011 tax forms 1040 ez   You must use electronic funds transfer to make excise tax deposits. 2011 tax forms 1040 ez Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2011 tax forms 1040 ez If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. 2011 tax forms 1040 ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 tax forms 1040 ez   EFTPS is a free service provided by the Department of Treasury. 2011 tax forms 1040 ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 tax forms 1040 ez To get more information about EFTPS or to enroll in EFTPS, visit www. 2011 tax forms 1040 ez eftps. 2011 tax forms 1040 ez gov or call 1-800-555-4477. 2011 tax forms 1040 ez Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 2011 tax forms 1040 ez    Depositing on time. 2011 tax forms 1040 ez For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. 2011 tax forms 1040 ez m. 2011 tax forms 1040 ez Eastern time). 2011 tax forms 1040 ez You will automatically be enrolled in EFTPS when you apply for an EIN. 2011 tax forms 1040 ez You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. 2011 tax forms 1040 ez When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. 2011 tax forms 1040 ez The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. 2011 tax forms 1040 ez See Alternative method below. 2011 tax forms 1040 ez If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. 2011 tax forms 1040 ez Regular method. 2011 tax forms 1040 ez   The deposit of tax for a semimonthly period is due by the 14th day following that period. 2011 tax forms 1040 ez Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. 2011 tax forms 1040 ez If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 2011 tax forms 1040 ez Alternative method (IRS Nos. 2011 tax forms 1040 ez 22, 26, 27, and 28). 2011 tax forms 1040 ez   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. 2011 tax forms 1040 ez Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. 2011 tax forms 1040 ez The deposit of tax is due by the 3rd banking day after the 7th day of that period. 2011 tax forms 1040 ez   For an example of the alternative method, see the Instructions for Form 720. 2011 tax forms 1040 ez To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. 2011 tax forms 1040 ez For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. 2011 tax forms 1040 ez The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). 2011 tax forms 1040 ez The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. 2011 tax forms 1040 ez See Uncollected Tax Report in chapter 4. 2011 tax forms 1040 ez The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. 2011 tax forms 1040 ez Special rule for deposits of taxes in September. 2011 tax forms 1040 ez   See the Instructions for Form 720 for a special rule on deposits made in September. 2011 tax forms 1040 ez Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. 2011 tax forms 1040 ez Generally, you do not have to make a deposit for a period in which you incurred no tax liability. 2011 tax forms 1040 ez Net tax liability. 2011 tax forms 1040 ez   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. 2011 tax forms 1040 ez You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. 2011 tax forms 1040 ez If you use this method, you must use it for all semimonthly periods in the calendar quarter. 2011 tax forms 1040 ez Do not reduce your liability by any amounts from Form 720X. 2011 tax forms 1040 ez Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. 2011 tax forms 1040 ez Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. 2011 tax forms 1040 ez 67%) of the net tax liability reported for the look-back quarter. 2011 tax forms 1040 ez For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. 2011 tax forms 1040 ez 23%), 10/90 (11. 2011 tax forms 1040 ez 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. 2011 tax forms 1040 ez Also, the total deposit for that semimonthly period must be at least 1/6 (16. 2011 tax forms 1040 ez 67%) of the net tax liability reported for the look-back quarter. 2011 tax forms 1040 ez Exceptions. 2011 tax forms 1040 ez   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. 2011 tax forms 1040 ez 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. 2011 tax forms 1040 ez Requirements to be met. 2011 tax forms 1040 ez   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. 2011 tax forms 1040 ez    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. 2011 tax forms 1040 ez Tax rate increases. 2011 tax forms 1040 ez   You must modify the safe harbor rule if there has been an increase in the rate of tax. 2011 tax forms 1040 ez You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. 2011 tax forms 1040 ez To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. 2011 tax forms 1040 ez Prev  Up  Next   Home   More Online Publications