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Can I E File A 2012 Tax Return

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Can I E File A 2012 Tax Return

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Withdrawal of Cycle C Cash Balance Applications

Cycle C determination letter applicants who intend to adopt a pre-approved cash balance plan may withdraw their applications for individually designed cash balance plans by May 31, 2014, if they sign Form 8905, Certification of Intent to Adopt a Pre-approved Plan, by March 31, 2014.

Background

Announcement 2014-4 extended the submission period for pre-approved defined benefit pension plans from January 31, 2014, to February 2, 2015, to allow time for the IRS to expand the pre-approved program to permit plans with cash balance features. The announcement also allowed Cycle C plan sponsors who want to adopt a pre-approved cash balance plan to complete Form 8905 by March 31, 2014, instead of submitting determination letter applications for individually designed plans by the Cycle C deadline of January 31, 2014.

Withdrawals for Cycle C applicants

Cycle C applicants who already submitted their applications for individually-designed cash balance plans during the second Cycle C remedial amendment cycle that ended January 31, 2014, and who instead wish to adopt a pre-approved cash balance plan, may sign the Form 8905, withdraw the application, and request a refund of the user fee by complying with the instructions below.

How to request a withdrawal and user fee refund

Request the return of your Cycle C determination letter application and a refund of the user fee in writing. Your request must be postmarked (or faxed) by May 31, 2014. You must include:

  1. the name of the plan sponsor
  2. plan number
  3. EIN
  4. the document locator number, if known (shown on your IRS acknowledgement letter)
  5. the following statement in bold letters: “Per Announcement 2014-4, we are withdrawing this application in order to submit under the pre-approved program.

Fax or mail your request

Mail address:

Internal Revenue Service
550 Main Street
Cincinnati, OH 45202
Attn:  Joyce Heinbuch

Fax number:

Attn: Ms. Heinbuch, (513) 263-4699 (not a toll-free call).

Additional resources

Page Last Reviewed or Updated: 19-Mar-2014

The Can I E File A 2012 Tax Return

Can i e file a 2012 tax return 13. Can i e file a 2012 tax return   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. Can i e file a 2012 tax return 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). Can i e file a 2012 tax return However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Can i e file a 2012 tax return The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Can i e file a 2012 tax return The gas guzzler tax is being paid on a one-time filing. Can i e file a 2012 tax return The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Can i e file a 2012 tax return How To Make Deposits Electronic deposit requirement. Can i e file a 2012 tax return   You must use electronic funds transfer to make excise tax deposits. Can i e file a 2012 tax return Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Can i e file a 2012 tax return   EFTPS is a free service provided by the Department of Treasury. Can i e file a 2012 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Can i e file a 2012 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Can i e file a 2012 tax return eftps. Can i e file a 2012 tax return gov or call 1-800-555-4477. Can i e file a 2012 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Can i e file a 2012 tax return    Depositing on time. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return m. Can i e file a 2012 tax return Eastern time). Can i e file a 2012 tax return You will automatically be enrolled in EFTPS when you apply for an EIN. Can i e file a 2012 tax return You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Can i e file a 2012 tax return When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return See Alternative method below. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Regular method. Can i e file a 2012 tax return   The deposit of tax for a semimonthly period is due by the 14th day following that period. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Alternative method (IRS Nos. Can i e file a 2012 tax return 22, 26, 27, and 28). Can i e file a 2012 tax return   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. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return The deposit of tax is due by the 3rd banking day after the 7th day of that period. Can i e file a 2012 tax return   For an example of the alternative method, see the Instructions for Form 720. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return 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). Can i e file a 2012 tax return 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. Can i e file a 2012 tax return See Uncollected Tax Report in chapter 4. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Special rule for deposits of taxes in September. Can i e file a 2012 tax return   See the Instructions for Form 720 for a special rule on deposits made in September. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Can i e file a 2012 tax return Net tax liability. Can i e file a 2012 tax return   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Can i e file a 2012 tax return You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Can i e file a 2012 tax return If you use this method, you must use it for all semimonthly periods in the calendar quarter. Can i e file a 2012 tax return Do not reduce your liability by any amounts from Form 720X. Can i e file a 2012 tax return Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return 67%) of the net tax liability reported for the look-back quarter. Can i e file a 2012 tax return For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Can i e file a 2012 tax return 23%), 10/90 (11. Can i e file a 2012 tax return 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Can i e file a 2012 tax return Also, the total deposit for that semimonthly period must be at least 1/6 (16. Can i e file a 2012 tax return 67%) of the net tax liability reported for the look-back quarter. Can i e file a 2012 tax return Exceptions. Can i e file a 2012 tax return   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. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Requirements to be met. Can i e file a 2012 tax return   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. Can i e file a 2012 tax return    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Can i e file a 2012 tax return Tax rate increases. Can i e file a 2012 tax return   You must modify the safe harbor rule if there has been an increase in the rate of tax. Can i e file a 2012 tax return You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Can i e file a 2012 tax return To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Can i e file a 2012 tax return Prev  Up  Next   Home   More Online Publications