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2014 1040ez

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2014 1040ez

2014 1040ez 14. 2014 1040ez   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. 2014 1040ez Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 2014 1040ez Custom application of fertilizer and pesticide. 2014 1040ez Fuel not used for farming. 2014 1040ez Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. 2014 1040ez Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. 2014 1040ez You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. 2014 1040ez Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. 2014 1040ez The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 2014 1040ez Use on a farm for farming purposes. 2014 1040ez Off-highway business use. 2014 1040ez Uses other than as a fuel in a propulsion engine, such as home use. 2014 1040ez Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 2014 1040ez See Publication 510, Excise Taxes, for more information. 2014 1040ez Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. 2014 1040ez Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. 2014 1040ez See Table 14-1 for a list of available fuel tax credits and refunds. 2014 1040ez Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 2014 1040ez Farm. 2014 1040ez   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. 2014 1040ez It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 2014 1040ez A fish farm is an area where fish are grown or raised and not merely caught or harvested. 2014 1040ez Table 14-1. 2014 1040ez Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. 2014 1040ez Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. 2014 1040ez 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. 2014 1040ez See Reg. 2014 1040ez 48. 2014 1040ez 6427-10 (b)(1) for the definition of a blocked pump. 2014 1040ez 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 2014 1040ez It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. 2014 1040ez Farming purposes. 2014 1040ez   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. 2014 1040ez To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 2014 1040ez To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 2014 1040ez To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 2014 1040ez To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 2014 1040ez For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 2014 1040ez The more-than-one-half test applies separately to each commodity. 2014 1040ez Commodity means a single raw product. 2014 1040ez For example, apples and peaches are two separate commodities. 2014 1040ez To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. 2014 1040ez Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 2014 1040ez   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. 2014 1040ez Therefore, you can still claim the credit or refund for the fuel so used. 2014 1040ez However, see Custom application of fertilizer and pesticide, later. 2014 1040ez If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. 2014 1040ez Buyer of fuel, including undyed diesel fuel or undyed kerosene. 2014 1040ez   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 2014 1040ez For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. 2014 1040ez Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 2014 1040ez   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. 2014 1040ez However, see Custom application of fertilizer and pesticide, next. 2014 1040ez Also see Dyed Diesel Fuel and Dyed Kerosene, later. 2014 1040ez Example. 2014 1040ez Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 2014 1040ez Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 2014 1040ez In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 2014 1040ez Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 2014 1040ez Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. 2014 1040ez No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. 2014 1040ez In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 2014 1040ez Custom application of fertilizer and pesticide. 2014 1040ez   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 2014 1040ez Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 2014 1040ez For applicators using highway vehicles, only the fuel used on the farm is exempt. 2014 1040ez Fuel used traveling on the highway to and from the farm is taxable. 2014 1040ez Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. 2014 1040ez For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 2014 1040ez For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. 2014 1040ez A sample waiver is included as Model Waiver L in the appendix of Publication 510. 2014 1040ez A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. 2014 1040ez To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. 2014 1040ez However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 2014 1040ez Fuel not used for farming. 2014 1040ez   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 2014 1040ez Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. 2014 1040ez For personal use, such as lawn mowing. 2014 1040ez In processing, packaging, freezing, or canning operations. 2014 1040ez In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 2014 1040ez All-terrain vehicles (ATVs). 2014 1040ez   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. 2014 1040ez Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 2014 1040ez If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. 2014 1040ez Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. 2014 1040ez For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. 2014 1040ez Excise tax applies to the fuel used by the truck on the highways. 2014 1040ez In this situation, undyed (taxed) fuel should be purchased for the truck. 2014 1040ez You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 2014 1040ez You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 2014 1040ez Penalty. 2014 1040ez   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. 2014 1040ez The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 2014 1040ez After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 2014 1040ez For more information on this penalty, see Publication 510. 2014 1040ez Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. 2014 1040ez Off-highway business use. 2014 1040ez   This is any use of fuel in a trade or business or in an income-producing activity. 2014 1040ez The use must not be in a highway vehicle registered or required to be registered for use on public highways. 2014 1040ez Off-highway business use generally does not include any use in a recreational motorboat. 2014 1040ez Examples. 2014 1040ez   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 2014 1040ez In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 2014 1040ez   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 2014 1040ez For more information, see Publication 510. 2014 1040ez Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. 2014 1040ez This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 2014 1040ez Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 2014 1040ez How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. 2014 1040ez The basic rules for claiming credits and refunds are listed in Table 14-2 . 2014 1040ez Table 14-2. 2014 1040ez Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. 2014 1040ez   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. 2014 1040ez Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. 2014 1040ez You do not have to use any special form, but the records should establish the following information. 2014 1040ez The total number of gallons bought and used during the period covered by your claim. 2014 1040ez The dates of the purchases. 2014 1040ez The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 2014 1040ez The nontaxable use for which you used the fuel. 2014 1040ez The number of gallons used for each nontaxable use. 2014 1040ez It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 2014 1040ez For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 2014 1040ez Credit or refund. 2014 1040ez   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 2014 1040ez If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 2014 1040ez Credit only. 2014 1040ez   You can claim the following taxes only as a credit on your income tax return. 2014 1040ez Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 2014 1040ez Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. 2014 1040ez Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 2014 1040ez Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 2014 1040ez Do not claim a credit for any excise tax for which you have filed a refund claim. 2014 1040ez How to claim a credit. 2014 1040ez   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 2014 1040ez Individuals. 2014 1040ez   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 2014 1040ez If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 2014 1040ez Partnership. 2014 1040ez   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2014 1040ez , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. 2014 1040ez Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 2014 1040ez An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 2014 1040ez S. 2014 1040ez Return of Income for Electing Large Partnerships. 2014 1040ez Other entities. 2014 1040ez   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 2014 1040ez When to claim a credit. 2014 1040ez   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 2014 1040ez You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 2014 1040ez A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. 2014 1040ez Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 2014 1040ez Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 2014 1040ez The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 2014 1040ez If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 2014 1040ez See the Instructions for Form 720. 2014 1040ez Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. 2014 1040ez You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 2014 1040ez This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. 2014 1040ez If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. 2014 1040ez If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. 2014 1040ez Only one claim can be filed for a quarter. 2014 1040ez You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 2014 1040ez You must claim a credit on your income tax return for the tax. 2014 1040ez How to file a quarterly claim. 2014 1040ez   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 2014 1040ez Send it to the address shown in the instructions. 2014 1040ez If you file Form 720, you can use its Schedule C for your refund claims. 2014 1040ez See the Instructions for Form 720. 2014 1040ez When to file a quarterly claim. 2014 1040ez   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 2014 1040ez If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. 2014 1040ez    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. 2014 1040ez 001 per gallon is generally not subject to credit or refund. 2014 1040ez Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. 2014 1040ez Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 2014 1040ez Cash method. 2014 1040ez   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. 2014 1040ez If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. 2014 1040ez If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. 2014 1040ez Example. 2014 1040ez Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 2014 1040ez On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 2014 1040ez Then, on Form 4136, she claimed the $110 as a credit. 2014 1040ez Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 2014 1040ez Accrual method. 2014 1040ez   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. 2014 1040ez It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 2014 1040ez Example. 2014 1040ez Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 2014 1040ez On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. 2014 1040ez On Form 4136, Patty claims the $155 as a credit. 2014 1040ez She reports the $155 as other income on line 8b of her 2012 Schedule F. 2014 1040ez Prev  Up  Next   Home   More Online Publications
 
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Filing Season Update

Latest Information on Tax Season and Refunds


Common Refund Questions and Answers Updated

Feb. 26, 2014

Will ordering a transcript help you determine when you’ll get your refund?

No, a tax transcript will not help you determine when you will get your refund. This is among the common myths and misconceptions that are often repeated in social media. The codes listed on tax transcripts do not provide any early insight into when a refund will be issued. The best way to check on your refund is by visiting “Where’s My Refund?” While transcripts include a lot of detailed information regarding actions taken on your account, the codes do not mean the same thing for everyone and they do not necessarily reflect how any of these actions do or do not impact the amount or timing of your refund. IRS transcripts are best and most often used to validate past income and tax filing status for mortgage, student and small business loan applications and to help with tax preparation.

For more answers to common refund questions visit our 2014 Tax Season Refund Frequently Asked Questions page.

Refund Update

Feb. 21, 2014

The IRS issues more than 9 out of 10 refunds in less than 21 days from the day the IRS receives tax returns. Recent filing season data, as of Feb. 14 shows the IRS has already issued more than 31 million refunds this year. While the IRS works hard to issue refunds as quickly as possible some tax returns take longer to process than others for many reasons including when a return is incomplete, includes errors, includes Form 8379, Injured Spouse Allocation, or needs further review.

The IRS reminds taxpayers that the 21 day timeframe begins when you are notified by your preparer or tax preparation software company that the IRS has acknowledged acceptance of your tax return. Acceptance in this case means the IRS has accepted the return for processing. Further reviews may still be necessary. This year, Jan. 31 was the first day the IRS could start processing tax returns; even though you or your preparer may have submitted a return electronically before that date.

The best advice for all taxpayers is to check Where’s My Refund on IRS.gov. The Where’s My Refund web and phone tools are updated just once a day so there is no need to check more often. If we need more information to process your return, we will contact you — usually by mail. IRS phone and walk-in representatives can only research the status of a refund if it’s been 21 days or more since the return was filed electronically, more than 6 weeks since a paper return was mailed, or if Where’s My Refund? directs you to contact us.

IRS Statement on 1121
Feb. 12, 2014

Note to Taxpayers


The IRS is off to a strong start to the tax season. Through early February, millions of refunds worth billions of dollars have already been issued. There are no major issues with tax refunds or processing at this time.

Every year, especially at the start of tax season, people are concerned about getting their refunds quickly. The IRS issues nine out of 10 refunds to taxpayers in less than 21 days after the IRS receives the return. Some refunds take longer because of other factors, including IRS work to prevent refund fraud and identity theft. There are many questions about the process. The best source of information about refunds is on IRS.gov, including the YouTube video on the refund process and refund FAQ page.

Early February 1121 Information


A very small percentage of taxpayers may see an 1121 reference number if they check “Where’s My Refund?” after they initially were provided a projected refund date by the tool. The IRS is aware of this situation, and emphasizes that the small group of taxpayers who see this reference number should continue checking Where’s My Refund for an update. If we need more information to process their return, we will contact them — usually by mail.

The IRS began processing returns on Jan. 31, and we’ve already issued millions of refunds. The IRS works hard to issue refunds as quickly as possible, but as part of our effort to prevent improper payments some tax returns take longer to process than others for many reasons, such as when a return includes errors, is incomplete, or needs further review. We apologize for any confusion or inconvenience.

Q: What should taxpayers do if they receive an 1121 reference number when they check Where’s My Refund?

A: The best advice for all taxpayers is to continue checking Where’s My Refund for a refund date. If we need more information to process their return, we will contact them — usually by mail. The web and phone tools are updated just once a day so there is no need to check more often. Our phone and walk-in representatives can only research the status of a refund if it’s been 21 days or more since the return was filed electronically, more than 6 weeks since a paper return was mailed, or if Where’s My Refund? directs a taxpayer to contact us as in the case of those who see the 1121 reference number.

Q: I read in social media that a reference number 1121 means I’m being audited. Is that true?

A: No, this code is simply a reference number that our telephone representatives use to help them research your account. It does not mean the taxpayer is being audited. If the IRS needs more information to process the return, we will contact the taxpayer — usually by mail.
 

Page Last Reviewed or Updated: 14-Mar-2014

The 2014 1040ez

2014 1040ez 6. 2014 1040ez   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). 2014 1040ez 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. 2014 1040ez Free help with your tax return. 2014 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. 2014 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2014 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2014 1040ez 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. 2014 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2014 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2014 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. 2014 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2014 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2014 1040ez aarp. 2014 1040ez org/money/taxaide or call 1-888-227-7669. 2014 1040ez For more information on these programs, go to IRS. 2014 1040ez gov and enter “VITA” in the search box. 2014 1040ez Internet. 2014 1040ez    IRS. 2014 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2014 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2014 1040ez 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. 2014 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2014 1040ez gov or download the IRS2Go app and select the Refund Status option. 2014 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2014 1040ez 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. 2014 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2014 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2014 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. 2014 1040ez No need to wait on the phone or stand in line. 2014 1040ez 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. 2014 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. 2014 1040ez New subject areas are added on a regular basis. 2014 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2014 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2014 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2014 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2014 1040ez 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. 2014 1040ez 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. 2014 1040ez You can also ask the IRS to mail a return or an account transcript to you. 2014 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2014 1040ez gov or by calling 1-800-908-9946. 2014 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. 2014 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2014 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2014 1040ez 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. 2014 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. 2014 1040ez gov and enter Where's My Amended Return? in the search box. 2014 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2014 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2014 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. 2014 1040ez gov. 2014 1040ez Select the Payment tab on the front page of IRS. 2014 1040ez gov for more information. 2014 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2014 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2014 1040ez gov. 2014 1040ez 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. 2014 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2014 1040ez gov. 2014 1040ez Request an Electronic Filing PIN by going to IRS. 2014 1040ez gov and entering Electronic Filing PIN in the search box. 2014 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. 2014 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2014 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2014 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2014 1040ez Before you visit, check the Office Locator on IRS. 2014 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2014 1040ez If you have a special need, such as a disability, you can request an appointment. 2014 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2014 1040ez Apply for an Employer Identification Number (EIN). 2014 1040ez Go to IRS. 2014 1040ez gov and enter Apply for an EIN in the search box. 2014 1040ez Read the Internal Revenue Code, regulations, or other official guidance. 2014 1040ez Read Internal Revenue Bulletins. 2014 1040ez Sign up to receive local and national tax news and more by email. 2014 1040ez Just click on “subscriptions” above the search box on IRS. 2014 1040ez gov and choose from a variety of options. 2014 1040ez    Phone. 2014 1040ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2014 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2014 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2014 1040ez gov, or download the IRS2Go app. 2014 1040ez 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. 2014 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2014 1040ez Most VITA and TCE sites offer free electronic filing. 2014 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2014 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2014 1040ez 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. 2014 1040ez 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. 2014 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2014 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2014 1040ez 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. 2014 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2014 1040ez Note, the above information is for our automated hotline. 2014 1040ez 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. 2014 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2014 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2014 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2014 1040ez 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). 2014 1040ez You should receive your order within 10 business days. 2014 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2014 1040ez 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. 2014 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2014 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2014 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2014 1040ez    Walk-in. 2014 1040ez You can find a selection of forms, publications and services — in-person. 2014 1040ez Products. 2014 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2014 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2014 1040ez Services. 2014 1040ez You can walk in to your local TAC for face-to-face tax help. 2014 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2014 1040ez Before visiting, use the Office Locator tool on IRS. 2014 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2014 1040ez    Mail. 2014 1040ez You can send your order for forms, instructions, and publications to the address below. 2014 1040ez You should receive a response within 10 business days after your request is received. 2014 1040ez Internal Revenue Service 1201 N. 2014 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2014 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2014 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2014 1040ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2014 1040ez 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. 2014 1040ez You face (or your business is facing) an immediate threat of adverse action. 2014 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2014 1040ez   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. 2014 1040ez Here's why we can help: TAS is an independent organization within the IRS. 2014 1040ez Our advocates know how to work with the IRS. 2014 1040ez Our services are free and tailored to meet your needs. 2014 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. 2014 1040ez   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. 2014 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2014 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2014 1040ez Low Income Taxpayer Clinics (LITCs). 2014 1040ez   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. 2014 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2014 1040ez Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2014 1040ez Prev  Up  Next   Home   More Online Publications