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Filing 2012 Taxes Online

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Filing 2012 Taxes Online

Filing 2012 taxes online Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/pub51. Filing 2012 taxes online What's New Social security and Medicare tax for 2014. Filing 2012 taxes online  The social security tax rate is 6. Filing 2012 taxes online 2% each for the employee and employer, unchanged from 2013. Filing 2012 taxes online The social security wage base limit is $117,000. Filing 2012 taxes online The Medicare tax rate is 1. Filing 2012 taxes online 45% each for the employee and employer, unchanged from 2013. Filing 2012 taxes online There is no wage base limit for Medicare tax. Filing 2012 taxes online Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Filing 2012 taxes online Withholding allowance. Filing 2012 taxes online  The 2014 amount for one withholding allowance on an annual basis is $3,950. Filing 2012 taxes online Change of responsible party. Filing 2012 taxes online  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Filing 2012 taxes online Form 8822-B must be filed within 60 days of the change. Filing 2012 taxes online If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Filing 2012 taxes online For a definition of "responsible party", see the Form 8822-B instructions. Filing 2012 taxes online Same-sex marriage. Filing 2012 taxes online  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing 2012 taxes online For more information, see Revenue Ruling 2013-17, 2013-38 I. Filing 2012 taxes online R. Filing 2012 taxes online B. Filing 2012 taxes online 201, available at www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/irb/2013-38_IRB/ar07. Filing 2012 taxes online html. Filing 2012 taxes online Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Filing 2012 taxes online Notice 2013-61, 2013-44 I. Filing 2012 taxes online R. Filing 2012 taxes online B. Filing 2012 taxes online 432, is available at www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/irb/2013-44_IRB/ar10. Filing 2012 taxes online html. Filing 2012 taxes online Reminders Additional Medicare Tax withholding. Filing 2012 taxes online  In addition to withholding Medicare tax at 1. Filing 2012 taxes online 45%, you must withhold a 0. Filing 2012 taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 2012 taxes online You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 2012 taxes online Additional Medicare Tax is only imposed on the employee. Filing 2012 taxes online There is no employer share of Additional Medicare Tax. Filing 2012 taxes online All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 2012 taxes online For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Filing 2012 taxes online For more information on Additional Medicare Tax, visit IRS. Filing 2012 taxes online gov and enter “Additional Medicare Tax” in the search box. Filing 2012 taxes online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Filing 2012 taxes online  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Filing 2012 taxes online Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Filing 2012 taxes online For more information, visit IRS. Filing 2012 taxes online gov and enter “work opportunity tax credit” in the search box. Filing 2012 taxes online Outsourcing payroll duties. Filing 2012 taxes online  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Filing 2012 taxes online The employer remains responsible if the third party fails to perform any required action. Filing 2012 taxes online If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Filing 2012 taxes online gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Filing 2012 taxes online COBRA premium assistance credit. Filing 2012 taxes online  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Filing 2012 taxes online For more information, see COBRA premium assistance credit under Introduction. Filing 2012 taxes online Compensation paid to H-2A foreign agricultural workers. Filing 2012 taxes online  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Filing 2012 taxes online Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Filing 2012 taxes online On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Filing 2012 taxes online An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Filing 2012 taxes online In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Filing 2012 taxes online Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Filing 2012 taxes online These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Filing 2012 taxes online For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Filing 2012 taxes online Additional employment tax information. Filing 2012 taxes online  Visit the IRS website at www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/businesses and click on Employment Taxes under Businesses Topics. Filing 2012 taxes online For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Filing 2012 taxes online m. Filing 2012 taxes online –7:00 p. Filing 2012 taxes online m. Filing 2012 taxes online local time (Alaska and Hawaii follow Pacific time). Filing 2012 taxes online Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Filing 2012 taxes online Disregarded entities and qualified subchapter S subsidiaries (QSubs). Filing 2012 taxes online  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Filing 2012 taxes online Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Filing 2012 taxes online See Regulations sections 1. Filing 2012 taxes online 1361-4(a)(7) and 301. Filing 2012 taxes online 7701-2(c)(2)(iv). Filing 2012 taxes online Differential wage payments. Filing 2012 taxes online  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Filing 2012 taxes online For more information, see Publication 15 (Circular E). Filing 2012 taxes online Federal tax deposits must be made by electronic funds transfer. Filing 2012 taxes online  You must use electronic funds transfer to make all federal tax deposits. Filing 2012 taxes online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing 2012 taxes online 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 electronic deposits on your behalf. Filing 2012 taxes online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing 2012 taxes online EFTPS is a free service provided by the Department of Treasury. Filing 2012 taxes online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing 2012 taxes online For more information on making federal tax deposits, see How To Deposit in section 7. Filing 2012 taxes online To get more information about EFTPS or to enroll in EFTPS, visit www. Filing 2012 taxes online eftps. Filing 2012 taxes online gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Filing 2012 taxes online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Filing 2012 taxes online Electronic filing and payment. Filing 2012 taxes online  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Filing 2012 taxes online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Filing 2012 taxes online Spend less time and worry on taxes and more time running your business. Filing 2012 taxes online Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Filing 2012 taxes online For e-file, visit the IRS website at www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/efile for additional information. Filing 2012 taxes online For EFTPS, visit www. Filing 2012 taxes online eftps. Filing 2012 taxes online gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Filing 2012 taxes online For electronic filing of Form W-2, visit www. Filing 2012 taxes online socialsecurity. Filing 2012 taxes online gov/employer. Filing 2012 taxes online If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Filing 2012 taxes online If a valid EIN is not provided, the return or payment will not be processed. Filing 2012 taxes online This may result in penalties and delays in processing your return or payment. Filing 2012 taxes online Electronic funds withdrawal (EFW). Filing 2012 taxes online  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Filing 2012 taxes online However, do not use EFW to make federal tax deposits. Filing 2012 taxes online For more information on paying your taxes using EFW, visit the IRS website at www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/e-pay. Filing 2012 taxes online A fee may be charged to file electronically. Filing 2012 taxes online Credit or debit card payments. Filing 2012 taxes online   Employers can pay the balance due shown on Form 943 by credit or debit card. Filing 2012 taxes online Do not use a credit or debit card to make federal tax deposits. Filing 2012 taxes online For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/e-pay. Filing 2012 taxes online When you hire a new employee. Filing 2012 taxes online  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Filing 2012 taxes online Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Filing 2012 taxes online If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Filing 2012 taxes online If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Filing 2012 taxes online See section 1 for more information. Filing 2012 taxes online Eligibility for employment. Filing 2012 taxes online  You must verify that each new employee is legally eligible to work in the United States. Filing 2012 taxes online This includes completing the U. Filing 2012 taxes online S. Filing 2012 taxes online Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Filing 2012 taxes online You can get the form from USCIS offices or by calling 1-800-870-3676. Filing 2012 taxes online Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Filing 2012 taxes online uscis. Filing 2012 taxes online gov for more information. Filing 2012 taxes online New hire reporting. Filing 2012 taxes online   You are required to report any new employee to a designated state new-hire registry. Filing 2012 taxes online A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Filing 2012 taxes online Many states accept a copy of Form W-4 with employer information added. Filing 2012 taxes online Visit the Office of Child Support Enforcement's website at www. Filing 2012 taxes online acf. Filing 2012 taxes online hhs. Filing 2012 taxes online gov/programs/cse/newhire for more information. Filing 2012 taxes online Dishonored payments. Filing 2012 taxes online  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Filing 2012 taxes online The penalty is $25 or 2% of the payment, whichever is more. Filing 2012 taxes online However, the penalty on dishonored payments of $24. Filing 2012 taxes online 99 or less is an amount equal to the payment. Filing 2012 taxes online For example, a dishonored payment of $18 is charged a penalty of $18. Filing 2012 taxes online Forms in Spanish. Filing 2012 taxes online  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Filing 2012 taxes online For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Filing 2012 taxes online For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Filing 2012 taxes online References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Filing 2012 taxes online Information returns. Filing 2012 taxes online  You may be required to file information returns to report certain types of payments made during the year. Filing 2012 taxes online For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Filing 2012 taxes online For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Filing 2012 taxes online Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Filing 2012 taxes online See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Filing 2012 taxes online If you file 250 or more Forms W-2, you must file them electronically. Filing 2012 taxes online SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Filing 2012 taxes online Information reporting customer service site. Filing 2012 taxes online  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Filing 2012 taxes online If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Filing 2012 taxes online The call site can also be reached by email at mccirp@irs. Filing 2012 taxes online gov. Filing 2012 taxes online Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Filing 2012 taxes online Web-based application for an employer identification number (EIN). Filing 2012 taxes online  You can apply for an employer identification number (EIN) online by visiting IRS. Filing 2012 taxes online gov and clicking on the Apply for an EIN Online link under Tools. Filing 2012 taxes online When a crew leader furnishes workers to you. Filing 2012 taxes online  Record the crew leader's name, address, and EIN. Filing 2012 taxes online See sections 2 and 10. Filing 2012 taxes online Change of address. Filing 2012 taxes online  Use Form 8822-B to notify the IRS of an address change. Filing 2012 taxes online Do not mail form 8822-B with your employment tax return. Filing 2012 taxes online Ordering forms and publications. Filing 2012 taxes online  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/businesses. Filing 2012 taxes online Click on the Online Ordering for Information Returns and Employer Returns. Filing 2012 taxes online You can also visit www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/formspubs to download other forms and publications. Filing 2012 taxes online Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Filing 2012 taxes online Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Filing 2012 taxes online socialsecurity. Filing 2012 taxes online gov/employer, to register for Business Services Online. Filing 2012 taxes online You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Filing 2012 taxes online Form W-3 will be created for you based on your Forms W-2. Filing 2012 taxes online Tax Questions. Filing 2012 taxes online   If you have a tax question, check the information available on IRS. Filing 2012 taxes online gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Filing 2012 taxes online m. Filing 2012 taxes online –7:00 p. Filing 2012 taxes online m. Filing 2012 taxes online local time (Alaska and Hawaii follow Pacific time). Filing 2012 taxes online We cannot answer tax questions sent to the address provided later for comments and suggestions. Filing 2012 taxes online Recordkeeping. Filing 2012 taxes online  Keep all records of employment taxes for at least 4 years. Filing 2012 taxes online These should be available for IRS review. Filing 2012 taxes online Your records should include the following information. Filing 2012 taxes online Your employer identification number (EIN). Filing 2012 taxes online Amounts and dates of all wage, annuity, and pension payments. Filing 2012 taxes online Names, addresses, social security numbers, and occupations of employees and recipients. Filing 2012 taxes online Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Filing 2012 taxes online Dates of employment for each employee. Filing 2012 taxes online Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Filing 2012 taxes online Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Filing 2012 taxes online Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Filing 2012 taxes online Copies of returns filed and confirmation numbers. Filing 2012 taxes online Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Filing 2012 taxes online If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Filing 2012 taxes online If the crew leader has no permanent mailing address, record his or her present address. Filing 2012 taxes online Private delivery services. Filing 2012 taxes online  You can use certain private delivery services designated by the IRS to send tax returns and payments. Filing 2012 taxes online The list includes only the following. Filing 2012 taxes online DHL Express (DHL): DHL Same Day Service. Filing 2012 taxes online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Filing 2012 taxes online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing 2012 taxes online M. Filing 2012 taxes online , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing 2012 taxes online For the IRS mailing address to use if you are using a private delivery service, go to IRS. Filing 2012 taxes online gov and enter "private delivery service" in the search box. Filing 2012 taxes online Your private delivery service can tell you how to get written proof of the mailing date. Filing 2012 taxes online Private delivery services cannot deliver items to P. Filing 2012 taxes online O. Filing 2012 taxes online boxes. Filing 2012 taxes online You must use the U. Filing 2012 taxes online S. Filing 2012 taxes online Postal Service to mail any item to an IRS P. Filing 2012 taxes online O. Filing 2012 taxes online box address. Filing 2012 taxes online Photographs of missing children. Filing 2012 taxes online  The IRS is a proud partner with the National Center for Missing and Exploited Children. Filing 2012 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 2012 taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing 2012 taxes online Calendar The following are important dates and responsibilities. Filing 2012 taxes online See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Filing 2012 taxes online Also see Publication 509, Tax Calendars. Filing 2012 taxes online   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Filing 2012 taxes online A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Filing 2012 taxes online However, a statewide legal holiday does not delay the due date of federal tax deposits. Filing 2012 taxes online See Deposits on Business Days Only in section 7. Filing 2012 taxes online For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Filing 2012 taxes online S. Filing 2012 taxes online Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Filing 2012 taxes online See Private delivery services under Reminders. Filing 2012 taxes online By January 31 . Filing 2012 taxes online   File Form 943. Filing 2012 taxes online See section 8 for more information on Form 943. Filing 2012 taxes online If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Filing 2012 taxes online Furnish each employee with a completed Form W-2. Filing 2012 taxes online Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Filing 2012 taxes online File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Filing 2012 taxes online See section 10 for more information on FUTA. Filing 2012 taxes online If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Filing 2012 taxes online File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Filing 2012 taxes online If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Filing 2012 taxes online By February 15. Filing 2012 taxes online  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Filing 2012 taxes online On February 16. Filing 2012 taxes online  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Filing 2012 taxes online Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Filing 2012 taxes online If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Filing 2012 taxes online See section 5 for more information. Filing 2012 taxes online If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Filing 2012 taxes online By February 28. Filing 2012 taxes online   File paper Forms 1099 and 1096. Filing 2012 taxes online File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Filing 2012 taxes online S. Filing 2012 taxes online Information Returns, with the IRS. Filing 2012 taxes online For electronically filed returns, see By March 31 below. Filing 2012 taxes online File paper Forms W-2 and W-3. Filing 2012 taxes online File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Filing 2012 taxes online For electronically filed returns, see By March 31 next. Filing 2012 taxes online By March 31. Filing 2012 taxes online   File electronic Forms W-2 and 1099. Filing 2012 taxes online File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Filing 2012 taxes online For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Filing 2012 taxes online socialsecurity. Filing 2012 taxes online gov/employer. Filing 2012 taxes online For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Filing 2012 taxes online By April 30, July 31, October 31, and January 31. Filing 2012 taxes online   Deposit FUTA taxes. Filing 2012 taxes online Deposit FUTA tax if the undeposited amount is over $500. Filing 2012 taxes online Before December 1. Filing 2012 taxes online  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Filing 2012 taxes online Introduction This publication is for employers of agricultural workers (farmworkers). Filing 2012 taxes online It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Filing 2012 taxes online Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Filing 2012 taxes online If you have nonfarm employees, see Publication 15 (Circular E). Filing 2012 taxes online If you have employees in the U. Filing 2012 taxes online S. Filing 2012 taxes online Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Filing 2012 taxes online Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Filing 2012 taxes online Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Filing 2012 taxes online Comments and suggestions. Filing 2012 taxes online   We welcome your comments about this publication and your suggestions for future editions. Filing 2012 taxes online   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Filing 2012 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2012 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 taxes online   You can also send us comments from www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/formspubs. Filing 2012 taxes online Click on More Information and then click on Comment on Tax Forms and Publications. Filing 2012 taxes online   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Filing 2012 taxes online COBRA premium assistance credit. Filing 2012 taxes online   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Filing 2012 taxes online COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Filing 2012 taxes online Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Filing 2012 taxes online Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Filing 2012 taxes online Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Filing 2012 taxes online For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Filing 2012 taxes online   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Filing 2012 taxes online For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Filing 2012 taxes online   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Filing 2012 taxes online The assistance for the coverage can last up to 15 months. Filing 2012 taxes online   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Filing 2012 taxes online For more information, see Notice 2009-27, 2009-16 I. Filing 2012 taxes online R. Filing 2012 taxes online B. Filing 2012 taxes online 838, available at www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/irb/2009-16_irb/ar09. Filing 2012 taxes online html. Filing 2012 taxes online   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Filing 2012 taxes online   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Filing 2012 taxes online The reimbursement is made through a credit against the employer's employment tax liabilities. Filing 2012 taxes online For information on how to claim the credit, see the Instructions for Form 943. Filing 2012 taxes online The credit is treated as a deposit made on the first day of the return period. Filing 2012 taxes online In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Filing 2012 taxes online In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Filing 2012 taxes online   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Filing 2012 taxes online Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Filing 2012 taxes online In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Filing 2012 taxes online In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Filing 2012 taxes online Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Filing 2012 taxes online Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Filing 2012 taxes online A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Filing 2012 taxes online   For more information, visit IRS. Filing 2012 taxes online gov and enter “COBRA” in the search box. Filing 2012 taxes online Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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Procurement Contracts

Federally Funded Research and Development Center (FFRDC) - contract is available for task order issuance for all Treasury Bureaus as well as other Government Agencies (upon approval by the IRS Contracting Officer). The focus of this technical support is for Total Enterprise Modernization in the areas of: 1) Strategic Management, 2) Procurement (Support & Evaluation), 3) Program and Project Management, 4) Technical Management, and 5) Evaluation and Audit (includes IV&V).

Land Mobile Radio (LMR) Subscriber Unit - contracts provide standards-based and standards-compliant LMR equipment to enable communications interoperability with similarly configured equipment. The TIA/EIA-102 suite of standards, also know as Project 25, provides the basis for the required LMR technical specifications.

Prime Modernization (TIRNO-99-D-00001) - This is an indefinite Delivery/Indefinite Quantity (IDIQ) type contract under which Cost Reimbursement, Time and Materials (T&M), Fixed Price, and Performance Based Task Orders may be issued.

Prime Contract Outreach Information - IRS Small Business Program Office from time to time hosts a Prime Contract Network Opportunity Session. The purpose of these events are to assist small businesses in meeting with the IRS Prime and Alliance partners to discuss potential subcontracting opportunities available under the IRS Prime Systems Integration Contract.

Treasury Commercial Vehicles (TCV) - Blanket Purchase Agreements are a series of acquisition vehicles structured to provide commercial-off-the shelf products for the IRS and Treasury bureaus. Six (6) BPA's were established to better serve our customers. TCV is available for use by any employee of the Treasury Department or any of its bureaus. The BPA's are very flexible with items regularly added to meet specific needs.

Total Information Processing Support Services (TIPSS-4) - Discover more about the wide spectrum of Information Technology services that TIPSS-4 offers. Included you will find guidance, and useful information to help you acquire the right services to support your program goals and objectives.


Questions about the Procurement information on this site, please contact the webmaster. Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 09-Sep-2013

The Filing 2012 Taxes Online

Filing 2012 taxes online Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. Filing 2012 taxes online After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. Filing 2012 taxes online Examination selection criteria. Filing 2012 taxes online   Your return may be selected for examination on the basis of computer scoring. Filing 2012 taxes online A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. Filing 2012 taxes online If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. Filing 2012 taxes online   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. Filing 2012 taxes online Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. Filing 2012 taxes online   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. Filing 2012 taxes online This information can come from a number of sources, including newspapers, public records, and individuals. Filing 2012 taxes online The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. Filing 2012 taxes online Notice of IRS contact of third parties. Filing 2012 taxes online    The IRS must give you reasonable notice before contacting other persons about your tax matters. Filing 2012 taxes online You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. Filing 2012 taxes online The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. Filing 2012 taxes online    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. Filing 2012 taxes online Taxpayer Advocate Service. Filing 2012 taxes online   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. Filing 2012 taxes online If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. Filing 2012 taxes online    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. Filing 2012 taxes online Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. Filing 2012 taxes online   For more information, see Publication 1546. Filing 2012 taxes online See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. Filing 2012 taxes online Comments from small business. Filing 2012 taxes online    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. Filing 2012 taxes online The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. Filing 2012 taxes online If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. Filing 2012 taxes online Fax your comments to 1-202-481-5719. Filing 2012 taxes online Write to the following address: Office of the National Ombudsman U. Filing 2012 taxes online S. Filing 2012 taxes online Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. Filing 2012 taxes online Send an email to ombudsman@sba. Filing 2012 taxes online gov. Filing 2012 taxes online File a comment or complaint online at www. Filing 2012 taxes online sba. Filing 2012 taxes online gov/ombudsman. Filing 2012 taxes online If Your Return Is Examined Some examinations are handled entirely by mail. Filing 2012 taxes online Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. Filing 2012 taxes online If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. Filing 2012 taxes online However, the IRS makes the final determination of when, where, and how the examination will take place. Filing 2012 taxes online Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. Filing 2012 taxes online If you filed a joint return, either you or your spouse, or both, can meet with the IRS. Filing 2012 taxes online The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. Filing 2012 taxes online If you want someone to represent you in your absence, you must furnish that person with proper written authorization. Filing 2012 taxes online You can use Form 2848 or any other properly written authorization. Filing 2012 taxes online If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. Filing 2012 taxes online In most cases, the IRS must suspend the interview and reschedule it. Filing 2012 taxes online The IRS cannot suspend the interview if you are there because of an administrative summons. Filing 2012 taxes online Third party authorization. Filing 2012 taxes online   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. Filing 2012 taxes online The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. Filing 2012 taxes online For more information, see the instructions for your return. Filing 2012 taxes online Confidentiality privilege. Filing 2012 taxes online   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Filing 2012 taxes online   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. Filing 2012 taxes online   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. Filing 2012 taxes online   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. Filing 2012 taxes online Recordings. Filing 2012 taxes online    You can make an audio recording of the examination interview. Filing 2012 taxes online Your request to record the interview should be made in writing. Filing 2012 taxes online You must notify the examiner 10 days in advance and bring your own recording equipment. Filing 2012 taxes online The IRS also can record an interview. Filing 2012 taxes online If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. Filing 2012 taxes online Transfers to another area. Filing 2012 taxes online    Generally, your return is examined in the area where you live. Filing 2012 taxes online But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. Filing 2012 taxes online Repeat examinations. Filing 2012 taxes online    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. Filing 2012 taxes online If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. Filing 2012 taxes online The Examination An examination usually begins when you are notified that your return has been selected. Filing 2012 taxes online The IRS will tell you which records you will need. Filing 2012 taxes online The examination can proceed more easily if you gather your records before any interview. Filing 2012 taxes online Any proposed changes to your return will be explained to you or your authorized representative. Filing 2012 taxes online It is important that you understand the reasons for any proposed changes. Filing 2012 taxes online You should not hesitate to ask about anything that is unclear to you. Filing 2012 taxes online The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. Filing 2012 taxes online The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. Filing 2012 taxes online However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. Filing 2012 taxes online Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. Filing 2012 taxes online If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. Filing 2012 taxes online A more complete discussion of appeal rights is found later under Appeal Rights . Filing 2012 taxes online If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. Filing 2012 taxes online You must pay interest on any additional tax. Filing 2012 taxes online If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. Filing 2012 taxes online If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. Filing 2012 taxes online If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. Filing 2012 taxes online This period is extended to 21 calendar days if the amount due is less than $100,000. Filing 2012 taxes online If you are due a refund, you will receive it sooner if you sign the agreement form. Filing 2012 taxes online You will be paid interest on the refund. Filing 2012 taxes online If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. Filing 2012 taxes online You should keep this letter with your tax records. Filing 2012 taxes online If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. Filing 2012 taxes online If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. Filing 2012 taxes online If an agreement is reached, your case will be closed. Filing 2012 taxes online If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. Filing 2012 taxes online The examiner will forward your case for processing. Filing 2012 taxes online Fast track mediation. Filing 2012 taxes online   The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Filing 2012 taxes online   Most cases that are not docketed in any court qualify for fast track mediation. Filing 2012 taxes online Mediation can take place at a conference you request with a supervisor, or later. Filing 2012 taxes online The process involves an Appeals Officer who has been trained in mediation. Filing 2012 taxes online You may represent yourself at the mediation session, or someone else can act as your representative. Filing 2012 taxes online For more information, see Publication 3605. Filing 2012 taxes online 30-day letter and 90-day letter. Filing 2012 taxes online   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. Filing 2012 taxes online You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. Filing 2012 taxes online The letter will explain what steps you should take, depending on which action you choose. Filing 2012 taxes online Be sure to follow the instructions carefully. Filing 2012 taxes online Appeal Rights are explained later. Filing 2012 taxes online 90-day letter. Filing 2012 taxes online   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. Filing 2012 taxes online You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. Filing 2012 taxes online Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . Filing 2012 taxes online The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Filing 2012 taxes online Suspension of interest and penalties. Filing 2012 taxes online   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. Filing 2012 taxes online However, if you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. Filing 2012 taxes online If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. Filing 2012 taxes online   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. Filing 2012 taxes online Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. Filing 2012 taxes online    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. Filing 2012 taxes online Seeking relief from improperly assessed interest. Filing 2012 taxes online   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. Filing 2012 taxes online   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. Filing 2012 taxes online The IRS will review the Form 843 and notify you whether interest will be abated. Filing 2012 taxes online If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. Filing 2012 taxes online If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. Filing 2012 taxes online   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. Filing 2012 taxes online If the IRS denies your claim, the Tax Court may be able to review that determination. Filing 2012 taxes online See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . Filing 2012 taxes online If you later agree. Filing 2012 taxes online    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. Filing 2012 taxes online Keep a copy for your records. Filing 2012 taxes online You can pay any additional amount you owe without waiting for a bill. Filing 2012 taxes online Include interest on the additional tax at the applicable rate. Filing 2012 taxes online This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. Filing 2012 taxes online The examiner can tell you the interest rate(s) or help you figure the amount. Filing 2012 taxes online   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. Filing 2012 taxes online Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. Filing 2012 taxes online   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. Filing 2012 taxes online This period is extended to 21 calendar days if the amount due is less than $100,000. Filing 2012 taxes online How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. Filing 2012 taxes online Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. Filing 2012 taxes online You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. Filing 2012 taxes online Both a deposit and a payment stop any further accrual of interest. Filing 2012 taxes online However, making a deposit or payment will stop the accrual of interest on only the amount you sent. Filing 2012 taxes online Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. Filing 2012 taxes online To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. Filing 2012 taxes online Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. Filing 2012 taxes online However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. Filing 2012 taxes online Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. Filing 2012 taxes online The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. Filing 2012 taxes online The IRS determines that the deposit should be applied against another tax liability. Filing 2012 taxes online Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). Filing 2012 taxes online The deposit returned will be treated as a tax payment to the extent of the disputed tax. Filing 2012 taxes online A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. Filing 2012 taxes online Notice not mailed. Filing 2012 taxes online    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. Filing 2012 taxes online You must make your request in writing. Filing 2012 taxes online   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. Filing 2012 taxes online Keep copies of all correspondence you send to the IRS. Filing 2012 taxes online   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. Filing 2012 taxes online If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. Filing 2012 taxes online See Tax Court , later under Appeal Rights . Filing 2012 taxes online Notice mailed. Filing 2012 taxes online    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. Filing 2012 taxes online You will still be able to petition the Tax Court. Filing 2012 taxes online   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. Filing 2012 taxes online Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. Filing 2012 taxes online The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. Filing 2012 taxes online If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. Filing 2012 taxes online Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. Filing 2012 taxes online You will still have the right to take your case to the Tax Court. Filing 2012 taxes online Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. Filing 2012 taxes online To be valid, your request must be approved by the IRS. Filing 2012 taxes online However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. Filing 2012 taxes online Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. Filing 2012 taxes online You will continue to be charged interest and penalties on the amount you owe until it is paid in full. Filing 2012 taxes online Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). Filing 2012 taxes online If your income is below a certain level, you may qualify to pay a reduced fee of $43. Filing 2012 taxes online For more information about installment agreements, see Form 9465, Installment Agreement Request. Filing 2012 taxes online Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). Filing 2012 taxes online As a result, the net rate is zero for that period. Filing 2012 taxes online Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). Filing 2012 taxes online Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. Filing 2012 taxes online The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. Filing 2012 taxes online Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. Filing 2012 taxes online An audit notification letter is such a contact. Filing 2012 taxes online The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. Filing 2012 taxes online Ministerial act. Filing 2012 taxes online    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. Filing 2012 taxes online A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. Filing 2012 taxes online Example 1. Filing 2012 taxes online You move from one state to another before the IRS selects your tax return for examination. Filing 2012 taxes online A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. Filing 2012 taxes online When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. Filing 2012 taxes online The examination group manager approves your request. Filing 2012 taxes online After your request has been approved, the transfer is a ministerial act. Filing 2012 taxes online The IRS can reduce the interest because of any unreasonable delay in transferring the case. Filing 2012 taxes online Example 2. Filing 2012 taxes online An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. Filing 2012 taxes online After you and the IRS discuss the issues, the notice is prepared and reviewed. Filing 2012 taxes online After the review process, issuing the notice of deficiency is a ministerial act. Filing 2012 taxes online If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. Filing 2012 taxes online Managerial act. Filing 2012 taxes online    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. Filing 2012 taxes online A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. Filing 2012 taxes online Example. Filing 2012 taxes online A revenue agent is examining your tax return. Filing 2012 taxes online During the middle of the examination, the agent is sent to an extended training course. Filing 2012 taxes online The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. Filing 2012 taxes online Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. Filing 2012 taxes online How to request abatement of interest. Filing 2012 taxes online    You request an abatement (reduction) of interest on Form 843. Filing 2012 taxes online You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. Filing 2012 taxes online   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. Filing 2012 taxes online If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. Filing 2012 taxes online   Generally, you should file a separate Form 843 for each tax period and each type of tax. Filing 2012 taxes online However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). Filing 2012 taxes online   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. Filing 2012 taxes online Tax Court can review failure to abate interest. Filing 2012 taxes online    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. Filing 2012 taxes online The IRS has mailed you a notice of final determination or a notice of disallowance. Filing 2012 taxes online You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. Filing 2012 taxes online   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. Filing 2012 taxes online For this purpose, individuals filing a joint return shall be treated as separate individuals. Filing 2012 taxes online For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. Filing 2012 taxes online For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. Filing 2012 taxes online Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. Filing 2012 taxes online The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. Filing 2012 taxes online The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. Filing 2012 taxes online If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. Filing 2012 taxes online To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. Filing 2012 taxes online Notify you when the adjustments are made. Filing 2012 taxes online Refund any interest paid by you where appropriate. Filing 2012 taxes online For more information on disaster area losses, see Disaster Area Losses in Publication 547. Filing 2012 taxes online For more information on other tax relief for victims of terrorist attacks, see Publication 3920. Filing 2012 taxes online Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. Filing 2012 taxes online If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. Filing 2012 taxes online The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). Filing 2012 taxes online There is doubt as to whether you can pay the amount you owe based on your financial situation. Filing 2012 taxes online An economic hardship would result if you had to pay the full amount owed. Filing 2012 taxes online Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. Filing 2012 taxes online If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. Filing 2012 taxes online The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. Filing 2012 taxes online For more information, see Publication 3605. Filing 2012 taxes online Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. Filing 2012 taxes online The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. Filing 2012 taxes online The 30 days immediately after the offer is rejected. Filing 2012 taxes online While your timely-filed appeal is being considered by Appeals. Filing 2012 taxes online Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. Filing 2012 taxes online For more information about submitting an offer in compromise, see Form 656. Filing 2012 taxes online Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. Filing 2012 taxes online Most differences can be settled within this system without expensive and time-consuming court trials. Filing 2012 taxes online However, your reasons for disagreeing must come within the scope of the tax laws. Filing 2012 taxes online For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. Filing 2012 taxes online In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. Filing 2012 taxes online See Appeals to the Courts , later, for more information. Filing 2012 taxes online Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. Filing 2012 taxes online The Appeals Office is the only level of appeal within the IRS. Filing 2012 taxes online Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. Filing 2012 taxes online If you want an appeals conference, follow the instructions in the letter you received. Filing 2012 taxes online Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. Filing 2012 taxes online You or your representative should be prepared to discuss all disputed issues at the conference. Filing 2012 taxes online Most differences are settled at this level. Filing 2012 taxes online If agreement is not reached at your appeals conference, you may be eligible to take your case to court. Filing 2012 taxes online See Appeals to the Courts , later. Filing 2012 taxes online Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. Filing 2012 taxes online Also, see the special appeal request procedures in Publication 1660. Filing 2012 taxes online Written protest. Filing 2012 taxes online   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. Filing 2012 taxes online All partnership and S corporation cases without regard to the dollar amount at issue. Filing 2012 taxes online All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. Filing 2012 taxes online   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. Filing 2012 taxes online The IRS urges you to provide as much information as you can, as it will help speed up your appeal. Filing 2012 taxes online That will save you both time and money. Filing 2012 taxes online    Be sure to send the protest within the time limit specified in the letter you received. Filing 2012 taxes online Small case request. Filing 2012 taxes online   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. Filing 2012 taxes online In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. Filing 2012 taxes online If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. Filing 2012 taxes online For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. Filing 2012 taxes online Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. Filing 2012 taxes online If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. Filing 2012 taxes online You can use a Form 2848 or any other properly written power of attorney or authorization. Filing 2012 taxes online You can also bring witnesses to support your position. Filing 2012 taxes online Confidentiality privilege. Filing 2012 taxes online   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Filing 2012 taxes online See Confidentiality privilege under If Your Return Is Examined , earlier. Filing 2012 taxes online Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. Filing 2012 taxes online These courts are independent of the IRS. Filing 2012 taxes online If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. Filing 2012 taxes online However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. Filing 2012 taxes online If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. Filing 2012 taxes online See Appeal Within the IRS, earlier. Filing 2012 taxes online Prohibition on requests to taxpayers to give up rights to bring civil action. Filing 2012 taxes online   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. Filing 2012 taxes online However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. Filing 2012 taxes online Burden of proof. Filing 2012 taxes online   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. Filing 2012 taxes online You complied with all substantiation requirements of the Internal Revenue Code. Filing 2012 taxes online You maintained all records required by the Internal Revenue Code. Filing 2012 taxes online You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. Filing 2012 taxes online You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. Filing 2012 taxes online    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. Filing 2012 taxes online Use of statistical information. Filing 2012 taxes online   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. Filing 2012 taxes online Penalties. Filing 2012 taxes online   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. Filing 2012 taxes online Recovering litigation or administrative costs. Filing 2012 taxes online   These are the expenses that you pay to defend your position to the IRS or the courts. Filing 2012 taxes online You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. Filing 2012 taxes online You exhaust all administrative remedies within the IRS. Filing 2012 taxes online Your net worth is below a certain limit (see Net worth requirements , later). Filing 2012 taxes online You do not unreasonably delay the proceeding. Filing 2012 taxes online You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. Filing 2012 taxes online You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. Filing 2012 taxes online ustaxcourt. Filing 2012 taxes online gov  www. Filing 2012 taxes online ustaxcourt. Filing 2012 taxes online gov . Filing 2012 taxes online   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. Filing 2012 taxes online Note. Filing 2012 taxes online If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. Filing 2012 taxes online Prevailing party. Filing 2012 taxes online   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. Filing 2012 taxes online   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. Filing 2012 taxes online The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. Filing 2012 taxes online ), or Has lost in courts of appeal for other circuits on substantially similar issues. Filing 2012 taxes online   The court will generally decide who is the prevailing party. Filing 2012 taxes online Reasonable litigation costs. Filing 2012 taxes online   These include the following costs: Reasonable court costs. Filing 2012 taxes online The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. Filing 2012 taxes online The reasonable costs of expert witnesses. Filing 2012 taxes online Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Filing 2012 taxes online See Attorney fees , later. Filing 2012 taxes online Reasonable administrative costs. Filing 2012 taxes online   These include the following costs: Any administrative fees or similar charges imposed by the IRS. Filing 2012 taxes online The reasonable costs of studies, analyses, engineering reports, tests, or projects. Filing 2012 taxes online The reasonable costs of expert witnesses. Filing 2012 taxes online Attorney fees that generally may not exceed $125 per hour. Filing 2012 taxes online See Attorney fees , later. Filing 2012 taxes online Timing of costs. Filing 2012 taxes online    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. Filing 2012 taxes online Net worth requirements. Filing 2012 taxes online   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. Filing 2012 taxes online For this purpose, individuals filing a joint return are treated as separate individuals. Filing 2012 taxes online For estates — your net worth does not exceed $2 million as of the date of the decedent's death. Filing 2012 taxes online For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. Filing 2012 taxes online For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. Filing 2012 taxes online Qualified offer rule. Filing 2012 taxes online    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. Filing 2012 taxes online You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. Filing 2012 taxes online Qualified offer. Filing 2012 taxes online    This is a written offer made by you during the qualified offer period. Filing 2012 taxes online It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. Filing 2012 taxes online   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. Filing 2012 taxes online Qualified offer period. Filing 2012 taxes online    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. Filing 2012 taxes online It ends 30 days before your case is first set for trial. Filing 2012 taxes online Attorney fees. Filing 2012 taxes online   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Filing 2012 taxes online However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. Filing 2012 taxes online See IRS. Filing 2012 taxes online gov for more information. Filing 2012 taxes online    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. Filing 2012 taxes online In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. Filing 2012 taxes online   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. Filing 2012 taxes online Jurisdiction for determination of employment status. Filing 2012 taxes online    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. Filing 2012 taxes online Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). Filing 2012 taxes online   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. Filing 2012 taxes online S. Filing 2012 taxes online Tax Court for a determination of employment status. Filing 2012 taxes online There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. Filing 2012 taxes online   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. Filing 2012 taxes online Section 530(a) of the Revenue Act of 1978. Filing 2012 taxes online   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. Filing 2012 taxes online It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. Filing 2012 taxes online Tax Court review of request for relief from joint and several liability on a joint return. Filing 2012 taxes online    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). Filing 2012 taxes online You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. Filing 2012 taxes online   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. Filing 2012 taxes online See Publication 971 for more information. Filing 2012 taxes online Note. Filing 2012 taxes online Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. Filing 2012 taxes online See Rev. Filing 2012 taxes online Proc. Filing 2012 taxes online 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. Filing 2012 taxes online irs. Filing 2012 taxes online gov/pub/irs-irbs/irb03-05. Filing 2012 taxes online pdf. Filing 2012 taxes online Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. Filing 2012 taxes online For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. Filing 2012 taxes online For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. Filing 2012 taxes online For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. Filing 2012 taxes online You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. Filing 2012 taxes online You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). Filing 2012 taxes online The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Filing 2012 taxes online Withdrawal of notice of deficiency. Filing 2012 taxes online If you consent, the IRS can withdraw a notice of deficiency. Filing 2012 taxes online A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. Filing 2012 taxes online However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. Filing 2012 taxes online See Revenue Procedure 98-54 for a more detailed explanation of the requirements. Filing 2012 taxes online Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. Filing 2012 taxes online The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. Filing 2012 taxes online After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. Filing 2012 taxes online Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. Filing 2012 taxes online Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. Filing 2012 taxes online If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. Filing 2012 taxes online Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). Filing 2012 taxes online Collection can proceed even if you think that the amount is excessive. Filing 2012 taxes online Publication 594 explains IRS collection procedures. Filing 2012 taxes online If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. Filing 2012 taxes online You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. Filing 2012 taxes online Small tax case procedure. Filing 2012 taxes online   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. Filing 2012 taxes online If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. Filing 2012 taxes online You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. Filing 2012 taxes online W. Filing 2012 taxes online , Washington, DC 20217. Filing 2012 taxes online More information can be found on the Tax Court's website at www. Filing 2012 taxes online ustaxcourt. Filing 2012 taxes online gov. Filing 2012 taxes online Motion to request redetermination of interest. Filing 2012 taxes online   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. Filing 2012 taxes online You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. Filing 2012 taxes online The assessment included interest. Filing 2012 taxes online You have paid the entire amount of the deficiency plus the interest claimed by the IRS. Filing 2012 taxes online The Tax Court has found that you made an overpayment. Filing 2012 taxes online You must file the motion within one year after the decision of the Tax Court becomes final. Filing 2012 taxes online District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. Filing 2012 taxes online The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. Filing 2012 taxes online Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. Filing 2012 taxes online Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. Filing 2012 taxes online As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. Filing 2012 taxes online If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. Filing 2012 taxes online If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. Filing 2012 taxes online You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. Filing 2012 taxes online However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. Filing 2012 taxes online You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. Filing 2012 taxes online However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. Filing 2012 taxes online For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. Filing 2012 taxes online Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. Filing 2012 taxes online In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. Filing 2012 taxes online The court can order these refunds before its decision on the case is final. Filing 2012 taxes online Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. Filing 2012 taxes online Note. Filing 2012 taxes online The court may no longer order a refund of an overpayment after the case is final. Filing 2012 taxes online Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. Filing 2012 taxes online Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. Filing 2012 taxes online You can claim a credit or refund by filing Form 1040X. Filing 2012 taxes online See Time for Filing a Claim for Refund , later. Filing 2012 taxes online File your claim by mailing it to the IRS Service Center where you filed your original return. Filing 2012 taxes online File a separate form for each year or period involved. Filing 2012 taxes online Include an explanation of each item of income, deduction, or credit on which you are basing your claim. Filing 2012 taxes online Corporations should file Form 1120X, Amended U. Filing 2012 taxes online S. Filing 2012 taxes online Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. Filing 2012 taxes online See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. Filing 2012 taxes online Requesting a copy of your tax return. Filing 2012 taxes online   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. Filing 2012 taxes online This includes a copy of the Form W-2 or Form 1099 filed with your return. Filing 2012 taxes online Use Form 4506 to make your request. Filing 2012 taxes online You will be charged a fee, which you must pay when you submit Form 4506. Filing 2012 taxes online Requesting a copy of your tax account information. Filing 2012 taxes online   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. Filing 2012 taxes online The tax return transcript contains most of the line items of a tax return. Filing 2012 taxes online A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. Filing 2012 taxes online A record of account is a combination of line item information and later adjustments to the account. Filing 2012 taxes online Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. Filing 2012 taxes online Penalty for erroneous claim for refund. Filing 2012 taxes online   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. Filing 2012 taxes online An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. Filing 2012 taxes online The penalty may be waived if you can show that you had a reasonable basis for making the claim. Filing 2012 taxes online Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Filing 2012 taxes online If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. Filing 2012 taxes online If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. Filing 2012 taxes online Returns you filed before the due date are considered filed on the due date. Filing 2012 taxes online This is true even when the due date is a Saturday, Sunday, or legal holiday. Filing 2012 taxes online Disaster area claims for refund. Filing 2012 taxes online   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. Filing 2012 taxes online This section discusses the special rules that apply to Presidentially declared disaster area refunds. Filing 2012 taxes online    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. Filing 2012 taxes online Postponed refund deadlines. Filing 2012 taxes online   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. Filing 2012 taxes online The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. Filing 2012 taxes online The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Filing 2012 taxes online For more information, see Publication 547. Filing 2012 taxes online   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. Filing 2012 taxes online A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. Filing 2012 taxes online fema. Filing 2012 taxes online gov and at the IRS website at www. Filing 2012 taxes online irs. Filing 2012 taxes online gov. Filing 2012 taxes online Nonfilers can get refund of overpayments paid within 3-year period. Filing 2012 taxes online   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. Filing 2012 taxes online This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. Filing 2012 taxes online The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. Filing 2012 taxes online For more information, see Publication 3920. Filing 2012 taxes online Claim for refund by estates electing the installment method of payment. Filing 2012 taxes online   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. Filing 2012 taxes online S. Filing 2012 taxes online District Court or the U. Filing 2012 taxes online S. Filing 2012 taxes online Court of Federal Claims before all the installment payments have been made. Filing 2012 taxes online However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. Filing 2012 taxes online All installment payments due on or before the date the suit is filed have been made. Filing 2012 taxes online No accelerated installment payments have been made. Filing 2012 taxes online No Tax Court case is pending with respect to any estate tax liability. Filing 2012 taxes online If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. Filing 2012 taxes online No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. Filing 2012 taxes online The executor has not included any previously litigated issues in the current suit for refund. Filing 2012 taxes online The executor does not discontinue making installment payments timely, while the court considers the suit for refund. Filing 2012 taxes online    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. Filing 2012 taxes online This includes any part of the disallowed amount previously collected by the IRS. Filing 2012 taxes online Protective claim for refund. Filing 2012 taxes online   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. Filing 2012 taxes online A protective claim can be either a formal claim or an amended return for credit or refund. Filing 2012 taxes online Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. Filing 2012 taxes online A protective claim preserves your right to claim a refund when the contingency is resolved. Filing 2012 taxes online A protective claim does not have to state a particular dollar amount or demand an immediate refund. Filing 2012 taxes online However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. Filing 2012 taxes online   Generally, the IRS will delay action on the protective claim until the contingency is resolved. Filing 2012 taxes online Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. Filing 2012 taxes online   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. Filing 2012 taxes online Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. Filing 2012 taxes online Special refunds. Filing 2012 taxes online   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. Filing 2012 taxes online These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. Filing 2012 taxes online   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. Filing 2012 taxes online For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. Filing 2012 taxes online Periods of financial disability. Filing 2012 taxes online   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. Filing 2012 taxes online    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. Filing 2012 taxes online   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. Filing 2012 taxes online Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. Filing 2012 taxes online    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. Filing 2012 taxes online Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi