Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amended Tax Form

File State Taxes Free Online2007 Tax Return Forms1040ez Form 2012 OnlineFree Federal And State Tax Filing 2014Tax Forms 1040ezTax Forms 1040 For 2012Utahtaxhelp OrgHow To File 1040ezCan A Full Time Student File Taxes760 State Tax Form 2013File Tax Extension Free1040x Amended Tax Form2013 Tax Forms 1040ezFree Efile State TaxesFreetaxusa ComAmended Tax ReturnsH & R Block EfileFill Out 1040x Online2012 Tax Forms 1040 EzFree State Tax EfileSelf Employment TaxesFile 1040ez Online FreePrior Year Tax ReturnFree 2007 Tax Preparation OnlineForm 1040 Ez 2011Irs Vita Sites1040ez Instruction BookFiling Amended ReturnFree Tax Filing For Federal And StateH&r Block Online TaxI Need Tax Instruction Booklet For 1040ezFile 1040ez Online Free2014 1040ez Tax FormFree State Tax Preparation OnlineIrs Efile1040ez Form Free FileFree State Efile1040ez Form For 2012Can You File 2011 Taxes With 2012Irs E File

Amended Tax Form

Amended tax form Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Amended tax form  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Amended tax form The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Amended tax form ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Amended tax form R. Amended tax form B. Amended tax form 553. Amended tax form Prop. Amended tax form Regs. Amended tax form on Good Faith Determinations. Amended tax form New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Amended tax form  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Amended tax form On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Amended tax form See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Amended tax form Reg. Amended tax form 38148. Amended tax form On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Amended tax form The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Amended tax form See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Amended tax form Reg. Amended tax form 20,523. Amended tax form Timing of when an Organization is exempt for Federal Tax Purposes. Amended tax form  As noted in section 2. Amended tax form 03(4) of Revenue Procedure 2013-9, 2013-2 I. Amended tax form R. Amended tax form B. Amended tax form 267, the provisions in section 11. Amended tax form 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Amended tax form Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Amended tax form In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Amended tax form The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Amended tax form Section 11. Amended tax form 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Amended tax form Exempt Organizations Select Check. Amended tax form  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Amended tax form It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Amended tax form Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Amended tax form Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Amended tax form Have filed a Form 990-N (e-Postcard) annual electronic notice. Amended tax form  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Amended tax form See also Revenue Procedure 2011-33, 2011-25 I. Amended tax form R. Amended tax form B. Amended tax form 887. Amended tax form Future developments. Amended tax form . Amended tax form  The IRS has created a page on IRS. Amended tax form gov for information about Publication 557, at www. Amended tax form irs. Amended tax form gov/pub557. Amended tax form Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Amended tax form Reminders The Patient Protection and Affordable Care Act (ACA). Amended tax form   The ACA added several new laws. Amended tax form This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Amended tax form For more information, go to IRS. Amended tax form gov and select Affordable Care Act Tax Provisions. Amended tax form Electronic filing requirement for large organizations. Amended tax form  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Amended tax form For more information, go to e-file for Charities and Non-Profits. Amended tax form Section 501(c)(15) gross receipts. Amended tax form   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Amended tax form See Notice 2006-42, 2006-19 I. Amended tax form R. Amended tax form B. Amended tax form 878, Notice 2006-42. Amended tax form Prohibited tax shelter transactions. Amended tax form  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Amended tax form See T. Amended tax form D. Amended tax form 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Amended tax form R. Amended tax form B. Amended tax form 242. Amended tax form See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Amended tax form Pension Protection Act of 2006 tax changes. Amended tax form  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Amended tax form Unless otherwise noted, most of the changes became effective on August 17, 2006. Amended tax form For key provisions, go to The Pension Protection Act of 2006. Amended tax form Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Amended tax form There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Amended tax form There are additional standards for credit counseling organizations. Amended tax form The definition of convention or association of churches has been modified. Amended tax form Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Amended tax form The requirements of disclosure to state officials relating to exempt organizations has been modified. Amended tax form There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Amended tax form There are new excise taxes on prohibited tax shelter transactions. Amended tax form There is a modification of recordkeeping requirements for certain charitable contributions. Amended tax form Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Amended tax form It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Amended tax form To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Amended tax form Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Amended tax form Section 501(c) organizations are covered in this publication. Amended tax form Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Amended tax form Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Amended tax form Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Amended tax form Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Amended tax form Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Amended tax form Organizations not discussed in this publication. Amended tax form   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Amended tax form These organizations (and the Code sections that apply to them) are as follows. Amended tax form Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Amended tax form   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Amended tax form If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Amended tax form For telephone assistance, call 1-877-829-5500. Amended tax form   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Amended tax form If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Amended tax form Organization Reference Chart. Amended tax form   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Amended tax form It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Amended tax form It also describes each type of qualifying organization and the general nature of its activities. Amended tax form   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Amended tax form Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Amended tax form Check the IRS website, IRS. Amended tax form gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Amended tax form irs. Amended tax form gov/charities/index. Amended tax form html. Amended tax form Comments and suggestions. Amended tax form   We welcome your comments about this publication and your suggestions for future editions. Amended tax form   You can e-mail us while visiting our website at IRS. Amended tax form gov. Amended tax form   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended tax form   If you wish telephone assistance, please call 1-877-829-5500. Amended tax form This toll-free telephone service is available Monday through Friday. Amended tax form Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP161 Notice

You received this notice because of the money you owe from your tax return.


What you need to do

  • Read your notice carefully ― it will explain how much money you owe on your taxes.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.

  • You may want to...


    Answers to Common Questions

  • Do I have to pay interest on the amount I owe?
    Interest will accrue on the amount you owe unless you pay it by the requested payment date on the notice’s payment coupon.

  • Do I receive a penalty if I cannot pay the full amount?
    Yes. You usually will receive a late payment penalty. Notice 746, Information About Your Notice, Penalty and Interest has more information about penalties and interest.

  • What happens if I cannot pay the full amount I owe?
    You can arrange to make a payment plan with us if you cannot pay the full amount you owe.

  • How can I set up a payment plan?
    Call the toll-free number listed on the top right corner of your notice to discuss payment options or learn more about payment arrangements here.

  • What should I do if I disagree with the notice?
    Contact us at the toll free number listed on the top right corner of your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call.

  •  


  • Tips for next year

    Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions for which you may qualify. In many cases, you can file free. Learn more about how to file electronically here.

Page Last Reviewed or Updated: 26-Mar-2014

How to get help

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

The Amended Tax Form

Amended tax form Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Amended tax form Questions about innocent spouse relief. Amended tax form Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Amended tax form  The period of time in which you may request equitable relief has been expanded. Amended tax form See How To Request Relief later. Amended tax form More information. Amended tax form   For more information about the latest developments on Publication 971, go to www. Amended tax form irs. Amended tax form gov/pub971. Amended tax form Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Amended tax form This is called joint and several liability. Amended tax form Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Amended tax form You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Amended tax form In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Amended tax form Three types of relief are available to married persons who filed joint returns. Amended tax form Innocent spouse relief. Amended tax form Separation of liability relief. Amended tax form Equitable relief. Amended tax form Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Amended tax form See Community Property Laws , later. Amended tax form This publication explains these types of relief, who may qualify for them, and how to get them. Amended tax form You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Amended tax form gov by entering “Innocent Spouse” in the search box. Amended tax form What this publication does not cover. Amended tax form   This publication does not discuss injured spouse relief. Amended tax form You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Amended tax form If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Amended tax form For more information, see Form 8379, Injured Spouse Allocation. Amended tax form Comments and suggestions. Amended tax form   We welcome your comments about this publication and your suggestions for future editions. Amended tax form   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Amended tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended tax form   You can email us at taxforms@irs. Amended tax form gov. Amended tax form Please put “Publications Comment” on the subject line. Amended tax form You can also send us comments from www. Amended tax form irs. Amended tax form gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Amended tax form ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended tax form Ordering forms and publications. Amended tax form   Visit www. Amended tax form irs. Amended tax form gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Amended tax form  Internal Revenue Service 1201 N. Amended tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Amended tax form The IRS can help you with your request for innocent spouse relief. Amended tax form If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Amended tax form Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications