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File 2011 Tax Returns

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File 2011 Tax Returns

File 2011 tax returns Publicación 4492(SP) - Introductory Material Tabla de contenidos Introducción Artículos de interés - A usted quizá le interese ver: Introducción En esta publicación se explican las disposiciones principales de la Katrina Emergency Tax Relief Act of 2005 (Ley de Alivio Tributario para Desastres Causados por el Huracán Katrina del 2005) y la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005). File 2011 tax returns Artículos de interés - A usted quizá le interese ver: Publicación 526 Charitable Contributions (Contribuciones Caritativas), en inglés 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas Netas de Operación (NOL) para Personas Físicas, Caudales Hereditarios y Fideicomisos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos, en español 946 How to Depreciate Property (Cómo Depreciar los Bienes), en inglés Formas (e instrucciones) 4506Request for Copy of Tax Return (Solicitud de una Copia de la Declaración de Impuestos), en inglés 4506-TRequest for Transcript of Tax Return (Solicitud de un Apógrafo de la Declaración de Impuestos), en inglés 4684Casualties and Thefts (Hechos Fortuitos y Robos), en inglés 5884Work Opportunity Credit (Crédito por Oportunidad de Trabajo), en inglés 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma (Créditos para Patronos o Empleadores Afectados por el Huracán Katrina, Rita o Wilma), en inglés 8863Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), en inglés 8915Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés Anterior  Subir  Siguiente   Inicio   More Online Publications
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Contact My Local Office in Maine

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Augusta  68 Sewall St.
Augusta, ME  04330 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(207) 622-1508 
Bangor  202 Harlow St.
Bangor, ME  04401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(207) 942-8573 
Lewiston  217 Main St.
Lewiston, ME 04240 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:30 p.m. - 2:30 p.m.)

 

Services Provided

(207) 782-6795 
Presque Isle  36 North St.
Presque Isle, ME  04769 

Monday - Friday - 8:30 a.m. - 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

** This office will be closed 5/14-5/16 and 5/19-5/21**

 

Services Provided

(207) 764-0947 
South Portland  220 Maine Mall Rd.
So. Portland, ME  04106 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
 

Services Provided

(207) 879-4683 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (207)622-8528 in Augusta or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
220 Maine Mall Rd., 2nd Floor
So. Portland, ME 04106

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The File 2011 Tax Returns

File 2011 tax returns 7. File 2011 tax returns   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. File 2011 tax returns Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. File 2011 tax returns Useful Items - You may want to see: Forms (and Instructions) 1040 U. File 2011 tax returns S. File 2011 tax returns Individual Income Tax Return 1040A U. File 2011 tax returns S. File 2011 tax returns Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. File 2011 tax returns S. File 2011 tax returns Nonresident Alien Income Tax Return 1040NR-EZ U. File 2011 tax returns S. File 2011 tax returns Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. File 2011 tax returns 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. File 2011 tax returns Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. File 2011 tax returns 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). File 2011 tax returns Under U. File 2011 tax returns S. File 2011 tax returns 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. File 2011 tax returns Extensions of time to file. File 2011 tax returns   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. File 2011 tax returns 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). File 2011 tax returns Use Form 4868 to get the extension to October 15. File 2011 tax returns 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). File 2011 tax returns To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File 2011 tax returns 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. File 2011 tax returns   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. File 2011 tax returns S. File 2011 tax returns citizens and resident aliens abroad who expect to qualify for special tax treatment). File 2011 tax returns    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. File 2011 tax returns You may be able to file your return electronically. File 2011 tax returns See IRS e-file in your form instructions. File 2011 tax returns Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. File 2011 tax returns If you are any of the following, you must file a return. File 2011 tax returns A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. File 2011 tax returns (But see Exceptions , later. File 2011 tax returns ) 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. File 2011 tax returns S. File 2011 tax returns sources, or Your income is exempt from income tax. File 2011 tax returns A nonresident alien individual not engaged in a trade or business in the United States with U. File 2011 tax returns S. File 2011 tax returns income on which the tax liability was not satisfied by the withholding of tax at the source. File 2011 tax returns A representative or agent responsible for filing the return of an individual described in (1) or (2). File 2011 tax returns A fiduciary for a nonresident alien estate or trust. File 2011 tax returns 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. File 2011 tax returns For example, if you have no U. File 2011 tax returns S. File 2011 tax returns 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. File 2011 tax returns For information on what is timely, see When to file for deductions and credits under When To File, later. File 2011 tax returns Exceptions. File 2011 tax returns   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. File 2011 tax returns Your only U. File 2011 tax returns S. File 2011 tax returns 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. File 2011 tax returns 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. File 2011 tax returns Even if you have left the United States and filed a Form 1040-C, U. File 2011 tax returns S. File 2011 tax returns Departing Alien Income Tax Return, on departure, you still must file an annual U. File 2011 tax returns S. File 2011 tax returns income tax return. File 2011 tax returns If you are married and both you and your spouse are required to file, you must each file a separate return. File 2011 tax returns Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. File 2011 tax returns You do not claim any dependents. File 2011 tax returns You cannot be claimed as a dependent on someone else's U. File 2011 tax returns S. File 2011 tax returns tax return. File 2011 tax returns If you were married, you do not claim an exemption for your spouse. File 2011 tax returns Your taxable income is less than $100,000. File 2011 tax returns The only itemized deduction you can claim is for state and local income taxes. File 2011 tax returns Note. File 2011 tax returns 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. File 2011 tax returns See chapter 5. File 2011 tax returns Your only U. File 2011 tax returns S. File 2011 tax returns source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. File 2011 tax returns (If you had taxable interest or dividend income, you cannot use this form. File 2011 tax returns ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. File 2011 tax returns You are not claiming any tax credits. File 2011 tax returns This is not an “expatriation return. File 2011 tax returns ” See Expatriation Tax in chapter 4. File 2011 tax returns The only taxes you owe are: The income tax from the Tax Table. File 2011 tax returns The social security and Medicare tax from Form 4137 or Form 8919. File 2011 tax returns You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. File 2011 tax returns 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. File 2011 tax returns If you do not meet all of the above conditions, you must file Form 1040NR. File 2011 tax returns When To File If you are an employee and you receive wages subject to U. File 2011 tax returns S. File 2011 tax returns income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. File 2011 tax returns For the 2013 calendar year, file your return by April 15, 2014. File 2011 tax returns If you are not an employee who receives wages subject to U. File 2011 tax returns S. File 2011 tax returns income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File 2011 tax returns For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. File 2011 tax returns ) Extensions of time to file. File 2011 tax returns   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. File 2011 tax returns 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). File 2011 tax returns You must file the extension by the regular due date of your return. File 2011 tax returns   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). File 2011 tax returns To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File 2011 tax returns 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. File 2011 tax returns When to file for deductions and credits. File 2011 tax returns   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. File 2011 tax returns For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. File 2011 tax returns 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. File 2011 tax returns The allowance of the following credits is not affected by this time requirement. File 2011 tax returns Credit for withheld taxes. File 2011 tax returns Credit for excise tax on certain uses of gasoline and special fuels. File 2011 tax returns 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. File 2011 tax returns Protective return. File 2011 tax returns   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. File 2011 tax returns S. File 2011 tax returns trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. File 2011 tax returns 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. File 2011 tax returns 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. File 2011 tax returns   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. File 2011 tax returns 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. File 2011 tax returns   You can follow the same procedure if you believe you have no U. File 2011 tax returns S. File 2011 tax returns tax liability because of a U. File 2011 tax returns S. File 2011 tax returns tax treaty. File 2011 tax returns Be sure to also complete item L on page 5 of Form 1040NR. File 2011 tax returns Waiver of filing deadline. File 2011 tax returns   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. File 2011 tax returns S. File 2011 tax returns income tax return (including a protective return) and you cooperate with the IRS in determining your U. File 2011 tax returns S. File 2011 tax returns income tax liability for the tax year for which you did not file a return. File 2011 tax returns Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. File 2011 tax returns  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. File 2011 tax returns O. File 2011 tax returns Box 1303 Charlotte, NC 28201-1303 Aliens from the U. File 2011 tax returns S. File 2011 tax returns Virgin Islands. File 2011 tax returns    If you are a bona fide resident of the U. File 2011 tax returns S. File 2011 tax returns Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. File 2011 tax returns S. File 2011 tax returns Virgin Islands and file your income tax returns at the following address. File 2011 tax returns Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. File 2011 tax returns Thomas, VI 00802   Report all income from U. File 2011 tax returns S. File 2011 tax returns sources, as well as income from other sources, on your return. File 2011 tax returns For information on filing U. File 2011 tax returns S. File 2011 tax returns Virgin Islands returns, contact the U. File 2011 tax returns S. File 2011 tax returns Virgin Islands Bureau of Internal Revenue. File 2011 tax returns   Chapter 8 discusses withholding from U. File 2011 tax returns S. File 2011 tax returns wages of U. File 2011 tax returns S. File 2011 tax returns Virgin Islanders. File 2011 tax returns Aliens from Guam or the Commonwealth of the Northern Mariana Islands. File 2011 tax returns   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. File 2011 tax returns Report all income, including income from U. File 2011 tax returns S. File 2011 tax returns sources, on your return. File 2011 tax returns It is not necessary to file a separate U. File 2011 tax returns S. File 2011 tax returns income tax return. File 2011 tax returns    Bona fide residents of Guam should file their Guam returns at the following address. File 2011 tax returns   Department of Revenue and Taxation Government of Guam P. File 2011 tax returns O. File 2011 tax returns Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. File 2011 tax returns   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File 2011 tax returns O. File 2011 tax returns Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. File 2011 tax returns 570, Tax Guide for Individuals With Income From U. File 2011 tax returns S. File 2011 tax returns Possessions, for information on where to file your return. File 2011 tax returns 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. File 2011 tax returns S. File 2011 tax returns Individual Income Tax Return. File 2011 tax returns Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. File 2011 tax returns If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. File 2011 tax returns ) to Form 1040X. File 2011 tax returns Print “Amended” across the top. File 2011 tax returns 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. File 2011 tax returns A return filed before the final due date is considered to have been filed on the due date. File 2011 tax returns 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. File 2011 tax returns 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. File 2011 tax returns 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. File 2011 tax returns 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. File 2011 tax returns 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. File 2011 tax returns 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. File 2011 tax returns Filing requirements. File 2011 tax returns   FinCEN Form 105 filing requirements follow. File 2011 tax returns Recipients. File 2011 tax returns   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. File 2011 tax returns Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. File 2011 tax returns   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. File 2011 tax returns Travelers. File 2011 tax returns   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. File 2011 tax returns Penalties. File 2011 tax returns   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. File 2011 tax returns Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. File 2011 tax returns More information. File 2011 tax returns   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. File 2011 tax returns 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. File 2011 tax returns A resident alien of the United States for any part of the tax year. File 2011 tax returns 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. File 2011 tax returns S. File 2011 tax returns income tax treaty. File 2011 tax returns See Effect of Tax Treaties in chapter 1. File 2011 tax returns A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. File 2011 tax returns See chapter 1 for information about this election. File 2011 tax returns A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. File 2011 tax returns See Publication 570, Tax Guide for Individuals With Income From U. File 2011 tax returns S. File 2011 tax returns Possessions, for a definition of bona fide resident. File 2011 tax returns You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). File 2011 tax returns 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. File 2011 tax returns 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. File 2011 tax returns S. File 2011 tax returns person. File 2011 tax returns 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. File 2011 tax returns More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. File 2011 tax returns Penalties The law provides penalties for failure to file returns or pay taxes as required. File 2011 tax returns Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. File 2011 tax returns 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. File 2011 tax returns If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. File 2011 tax returns Filing late. File 2011 tax returns   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. File 2011 tax returns The penalty is based on the tax not paid by the due date (without regard to extensions). File 2011 tax returns The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. File 2011 tax returns Fraud. File 2011 tax returns   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%. File 2011 tax returns Return over 60 days late. File 2011 tax returns   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. File 2011 tax returns Exception. File 2011 tax returns   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. File 2011 tax returns Paying tax late. File 2011 tax returns   You will have to pay a failure-to-pay penalty of ½ of 1% (. File 2011 tax returns 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. File 2011 tax returns 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. File 2011 tax returns   The monthly rate of the failure-to-pay penalty is half the usual rate (. File 2011 tax returns 25% instead of . File 2011 tax returns 50%) if an installment agreement is in effect for that month. File 2011 tax returns You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. File 2011 tax returns   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. File 2011 tax returns 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. File 2011 tax returns   This penalty cannot be more than 25% of your unpaid tax. File 2011 tax returns 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. File 2011 tax returns Combined penalties. File 2011 tax returns   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. File 2011 tax returns 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. File 2011 tax returns Accuracy-related penalty. File 2011 tax returns   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. File 2011 tax returns The penalty is equal to 20% of the underpayment. File 2011 tax returns 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. File 2011 tax returns The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. File 2011 tax returns Negligence or disregard. File 2011 tax returns   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. File 2011 tax returns Negligence also includes failure to keep adequate books and records. File 2011 tax returns You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. File 2011 tax returns   The term “disregard” includes any careless, reckless, or intentional disregard. File 2011 tax returns Adequate disclosure. File 2011 tax returns   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. File 2011 tax returns See Disclosure statement , later. File 2011 tax returns   This exception will not apply to an item that is attributable to a tax shelter. File 2011 tax returns In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. File 2011 tax returns Substantial understatement of income tax. File 2011 tax returns   You understate your tax if the tax shown on your return is less than the correct tax. File 2011 tax returns The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. File 2011 tax returns 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. File 2011 tax returns   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. File 2011 tax returns 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. File 2011 tax returns Substantial authority. File 2011 tax returns   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. File 2011 tax returns 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. File 2011 tax returns Disclosure statement. File 2011 tax returns   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. File 2011 tax returns You must also have a reasonable basis for treating the item the way you did. File 2011 tax returns   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. File 2011 tax returns   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. File 2011 tax returns Transaction lacking economic substance. File 2011 tax returns   For more information on economic substance, see section 7701(o). File 2011 tax returns Foreign financial asset. File 2011 tax returns   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. File 2011 tax returns Reasonable cause. File 2011 tax returns   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. File 2011 tax returns You must also show that you acted in good faith. File 2011 tax returns This does not apply to a transaction that lacks economic substance. File 2011 tax returns Filing erroneous claim for refund or credit. File 2011 tax returns   You may have to pay a penalty if you file an erroneous claim for refund or credit. File 2011 tax returns 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. File 2011 tax returns However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. File 2011 tax returns 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. File 2011 tax returns Frivolous tax submission. File 2011 tax returns   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. File 2011 tax returns 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. File 2011 tax returns 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. File 2011 tax returns irs. File 2011 tax returns gov/irb/2010-17_irb/ar13. File 2011 tax returns html. File 2011 tax returns   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. File 2011 tax returns This includes altering or striking out the preprinted language above the space provided for your signature. File 2011 tax returns   This penalty is added to any other penalty provided by law. File 2011 tax returns Fraud. File 2011 tax returns   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. File 2011 tax returns Failure to supply taxpayer identification number. File 2011 tax returns   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. File 2011 tax returns 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. File 2011 tax returns   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. File 2011 tax returns The number must be shown on the Form 1099-INT or other statement the bank sends you. File 2011 tax returns If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. File 2011 tax returns (You also may be subject to “backup” withholding of income tax. File 2011 tax returns )   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. File 2011 tax returns 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. File 2011 tax returns Prev  Up  Next   Home   More Online Publications