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Ez 1040 online 7. Ez 1040 online   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Ez 1040 online Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Ez 1040 online Useful Items - You may want to see: Forms (and Instructions) 1040 U. Ez 1040 online S. Ez 1040 online Individual Income Tax Return 1040A U. Ez 1040 online S. Ez 1040 online Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Ez 1040 online S. Ez 1040 online Nonresident Alien Income Tax Return 1040NR-EZ U. Ez 1040 online S. Ez 1040 online Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Ez 1040 online What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Ez 1040 online Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Ez 1040 online The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Ez 1040 online Under U. Ez 1040 online S. Ez 1040 online immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Ez 1040 online Extensions of time to file. Ez 1040 online   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Ez 1040 online You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Ez 1040 online Use Form 4868 to get the extension to October 15. Ez 1040 online In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Ez 1040 online To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Ez 1040 online Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Ez 1040 online   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Ez 1040 online S. Ez 1040 online citizens and resident aliens abroad who expect to qualify for special tax treatment). Ez 1040 online    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Ez 1040 online You may be able to file your return electronically. Ez 1040 online See IRS e-file in your form instructions. Ez 1040 online Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Ez 1040 online If you are any of the following, you must file a return. Ez 1040 online A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Ez 1040 online (But see Exceptions , later. Ez 1040 online ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Ez 1040 online S. Ez 1040 online sources, or Your income is exempt from income tax. Ez 1040 online A nonresident alien individual not engaged in a trade or business in the United States with U. Ez 1040 online S. Ez 1040 online income on which the tax liability was not satisfied by the withholding of tax at the source. Ez 1040 online A representative or agent responsible for filing the return of an individual described in (1) or (2). Ez 1040 online A fiduciary for a nonresident alien estate or trust. Ez 1040 online You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Ez 1040 online For example, if you have no U. Ez 1040 online S. Ez 1040 online business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Ez 1040 online For information on what is timely, see When to file for deductions and credits under When To File, later. Ez 1040 online Exceptions. Ez 1040 online   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Ez 1040 online Your only U. Ez 1040 online S. Ez 1040 online trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Ez 1040 online You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Ez 1040 online Even if you have left the United States and filed a Form 1040-C, U. Ez 1040 online S. Ez 1040 online Departing Alien Income Tax Return, on departure, you still must file an annual U. Ez 1040 online S. Ez 1040 online income tax return. Ez 1040 online If you are married and both you and your spouse are required to file, you must each file a separate return. Ez 1040 online Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Ez 1040 online You do not claim any dependents. Ez 1040 online You cannot be claimed as a dependent on someone else's U. Ez 1040 online S. Ez 1040 online tax return. Ez 1040 online If you were married, you do not claim an exemption for your spouse. Ez 1040 online Your taxable income is less than $100,000. Ez 1040 online The only itemized deduction you can claim is for state and local income taxes. Ez 1040 online Note. Ez 1040 online Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Ez 1040 online See chapter 5. Ez 1040 online Your only U. Ez 1040 online S. Ez 1040 online source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Ez 1040 online (If you had taxable interest or dividend income, you cannot use this form. Ez 1040 online ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Ez 1040 online You are not claiming any tax credits. Ez 1040 online This is not an “expatriation return. Ez 1040 online ” See Expatriation Tax in chapter 4. Ez 1040 online The only taxes you owe are: The income tax from the Tax Table. Ez 1040 online The social security and Medicare tax from Form 4137 or Form 8919. Ez 1040 online You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Ez 1040 online You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Ez 1040 online If you do not meet all of the above conditions, you must file Form 1040NR. Ez 1040 online When To File If you are an employee and you receive wages subject to U. Ez 1040 online S. Ez 1040 online income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Ez 1040 online For the 2013 calendar year, file your return by April 15, 2014. Ez 1040 online If you are not an employee who receives wages subject to U. Ez 1040 online S. Ez 1040 online income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Ez 1040 online For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Ez 1040 online ) Extensions of time to file. Ez 1040 online   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Ez 1040 online For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Ez 1040 online You must file the extension by the regular due date of your return. Ez 1040 online   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Ez 1040 online To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Ez 1040 online Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Ez 1040 online When to file for deductions and credits. Ez 1040 online   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Ez 1040 online For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Ez 1040 online However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Ez 1040 online The allowance of the following credits is not affected by this time requirement. Ez 1040 online Credit for withheld taxes. Ez 1040 online Credit for excise tax on certain uses of gasoline and special fuels. Ez 1040 online Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Ez 1040 online Protective return. Ez 1040 online   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Ez 1040 online S. Ez 1040 online trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Ez 1040 online By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Ez 1040 online You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Ez 1040 online   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Ez 1040 online To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Ez 1040 online   You can follow the same procedure if you believe you have no U. Ez 1040 online S. Ez 1040 online tax liability because of a U. Ez 1040 online S. Ez 1040 online tax treaty. Ez 1040 online Be sure to also complete item L on page 5 of Form 1040NR. Ez 1040 online Waiver of filing deadline. Ez 1040 online   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Ez 1040 online S. Ez 1040 online income tax return (including a protective return) and you cooperate with the IRS in determining your U. Ez 1040 online S. Ez 1040 online income tax liability for the tax year for which you did not file a return. Ez 1040 online Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Ez 1040 online  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Ez 1040 online O. Ez 1040 online Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Ez 1040 online S. Ez 1040 online Virgin Islands. Ez 1040 online    If you are a bona fide resident of the U. Ez 1040 online S. Ez 1040 online Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Ez 1040 online S. Ez 1040 online Virgin Islands and file your income tax returns at the following address. Ez 1040 online Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Ez 1040 online Thomas, VI 00802   Report all income from U. Ez 1040 online S. Ez 1040 online sources, as well as income from other sources, on your return. Ez 1040 online For information on filing U. Ez 1040 online S. Ez 1040 online Virgin Islands returns, contact the U. Ez 1040 online S. Ez 1040 online Virgin Islands Bureau of Internal Revenue. Ez 1040 online   Chapter 8 discusses withholding from U. Ez 1040 online S. Ez 1040 online wages of U. Ez 1040 online S. Ez 1040 online Virgin Islanders. Ez 1040 online Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Ez 1040 online   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Ez 1040 online Report all income, including income from U. Ez 1040 online S. Ez 1040 online sources, on your return. Ez 1040 online It is not necessary to file a separate U. Ez 1040 online S. Ez 1040 online income tax return. Ez 1040 online    Bona fide residents of Guam should file their Guam returns at the following address. Ez 1040 online   Department of Revenue and Taxation Government of Guam P. Ez 1040 online O. Ez 1040 online Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Ez 1040 online   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Ez 1040 online O. Ez 1040 online Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Ez 1040 online 570, Tax Guide for Individuals With Income From U. Ez 1040 online S. Ez 1040 online Possessions, for information on where to file your return. Ez 1040 online Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Ez 1040 online S. Ez 1040 online Individual Income Tax Return. Ez 1040 online Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Ez 1040 online If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Ez 1040 online ) to Form 1040X. Ez 1040 online Print “Amended” across the top. Ez 1040 online Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Ez 1040 online A return filed before the final due date is considered to have been filed on the due date. Ez 1040 online Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Ez 1040 online FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Ez 1040 online The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Ez 1040 online The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Ez 1040 online However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Ez 1040 online A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Ez 1040 online Filing requirements. Ez 1040 online   FinCEN Form 105 filing requirements follow. Ez 1040 online Recipients. Ez 1040 online   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Ez 1040 online Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Ez 1040 online   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Ez 1040 online Travelers. Ez 1040 online   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Ez 1040 online Penalties. Ez 1040 online   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Ez 1040 online Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Ez 1040 online More information. Ez 1040 online   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Ez 1040 online Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Ez 1040 online A resident alien of the United States for any part of the tax year. Ez 1040 online A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Ez 1040 online S. Ez 1040 online income tax treaty. Ez 1040 online See Effect of Tax Treaties in chapter 1. Ez 1040 online A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Ez 1040 online See chapter 1 for information about this election. Ez 1040 online A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Ez 1040 online See Publication 570, Tax Guide for Individuals With Income From U. Ez 1040 online S. Ez 1040 online Possessions, for a definition of bona fide resident. Ez 1040 online You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Ez 1040 online The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Ez 1040 online Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Ez 1040 online S. Ez 1040 online person. Ez 1040 online You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Ez 1040 online More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Ez 1040 online Penalties The law provides penalties for failure to file returns or pay taxes as required. Ez 1040 online Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Ez 1040 online You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Ez 1040 online If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Ez 1040 online Filing late. Ez 1040 online   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Ez 1040 online The penalty is based on the tax not paid by the due date (without regard to extensions). Ez 1040 online The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Ez 1040 online Fraud. Ez 1040 online   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Ez 1040 online Return over 60 days late. Ez 1040 online   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Ez 1040 online Exception. Ez 1040 online   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Ez 1040 online Paying tax late. Ez 1040 online   You will have to pay a failure-to-pay penalty of ½ of 1% (. Ez 1040 online 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Ez 1040 online This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Ez 1040 online   The monthly rate of the failure-to-pay penalty is half the usual rate (. Ez 1040 online 25% instead of . Ez 1040 online 50%) if an installment agreement is in effect for that month. Ez 1040 online You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Ez 1040 online   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Ez 1040 online If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Ez 1040 online   This penalty cannot be more than 25% of your unpaid tax. Ez 1040 online You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Ez 1040 online Combined penalties. Ez 1040 online   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Ez 1040 online However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Ez 1040 online Accuracy-related penalty. Ez 1040 online   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Ez 1040 online The penalty is equal to 20% of the underpayment. Ez 1040 online The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Ez 1040 online The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Ez 1040 online Negligence or disregard. Ez 1040 online   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Ez 1040 online Negligence also includes failure to keep adequate books and records. Ez 1040 online You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Ez 1040 online   The term “disregard” includes any careless, reckless, or intentional disregard. Ez 1040 online Adequate disclosure. Ez 1040 online   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Ez 1040 online See Disclosure statement , later. Ez 1040 online   This exception will not apply to an item that is attributable to a tax shelter. Ez 1040 online In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Ez 1040 online Substantial understatement of income tax. Ez 1040 online   You understate your tax if the tax shown on your return is less than the correct tax. Ez 1040 online The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Ez 1040 online However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Ez 1040 online   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Ez 1040 online However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Ez 1040 online Substantial authority. Ez 1040 online   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Ez 1040 online Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Ez 1040 online Disclosure statement. Ez 1040 online   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Ez 1040 online You must also have a reasonable basis for treating the item the way you did. Ez 1040 online   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Ez 1040 online   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Ez 1040 online Transaction lacking economic substance. Ez 1040 online   For more information on economic substance, see section 7701(o). Ez 1040 online Foreign financial asset. Ez 1040 online   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Ez 1040 online Reasonable cause. Ez 1040 online   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Ez 1040 online You must also show that you acted in good faith. Ez 1040 online This does not apply to a transaction that lacks economic substance. Ez 1040 online Filing erroneous claim for refund or credit. Ez 1040 online   You may have to pay a penalty if you file an erroneous claim for refund or credit. Ez 1040 online The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Ez 1040 online However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Ez 1040 online The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Ez 1040 online Frivolous tax submission. Ez 1040 online   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Ez 1040 online A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Ez 1040 online For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Ez 1040 online irs. Ez 1040 online gov/irb/2010-17_irb/ar13. Ez 1040 online html. Ez 1040 online   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Ez 1040 online This includes altering or striking out the preprinted language above the space provided for your signature. Ez 1040 online   This penalty is added to any other penalty provided by law. Ez 1040 online Fraud. Ez 1040 online   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Ez 1040 online Failure to supply taxpayer identification number. Ez 1040 online   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Ez 1040 online You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Ez 1040 online   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Ez 1040 online The number must be shown on the Form 1099-INT or other statement the bank sends you. Ez 1040 online If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Ez 1040 online (You also may be subject to “backup” withholding of income tax. Ez 1040 online )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Ez 1040 online Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Ez 1040 online Prev  Up  Next   Home   More Online Publications
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Where to File Paper Tax Returns - With or Without a Payment

Taxpayers and Tax Professionals - Where to File Individual Tax Returns
Addresses by state for Forms 1040, 1040A, 1040EZ, 1040ES, 1040V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics)

Where to File - All Types of Tax Returns (By Form Number)
Mailing addresses for all types of returns: individual, corporation, partnership, and many others (search for address based on form number)

Where to File - Tax Exempt and Government Entities
Where to file addresses for tax exempt and government entities.

Where to Send Non-Return Forms (Applications and Payments)
Where to send certain payments and applications other than tax returns. This page provides a quick guide for where to send certain non-return forms, applications, and payments.

Where to File Certain Elections, Statements, Returns and Other Documents
This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26

Private Delivery Services (PDS)
Use these addresses ONLY IF you are using a private delivery service to send your returns to IRS. If you are not using a private delivery service, use the links above to find the correct mailing address to mail your return.

Page Last Reviewed or Updated: 28-Mar-2014

The Ez 1040 Online

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