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Filing Late Returns

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Filing Late Returns

Filing late returns 12. Filing late returns   Filing Form 720 Table of Contents Attachments to Form 720. Filing late returns Conditions to allowance. Filing late returns Use Form 720 to report and pay the excise taxes previously discussed in this publication. Filing late returns File Form 720 for each calendar quarter until you file a final Form 720. Filing late returns For information on filing Form 720 electronically, visit the IRS e-file website at www. Filing late returns irs. Filing late returns gov/efile. Filing late returns You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. Filing late returns Form 720 has three parts and three schedules. Filing late returns Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). Filing late returns Part II consists of excise taxes that are not required to be deposited. Filing late returns Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. Filing late returns Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. Filing late returns Complete it if you have an entry in Part I. Filing late returns Schedule C, Claims, is used to make claims. Filing late returns However, Schedule C can only be used if you are reporting a liability in Part I or Part II. Filing late returns Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. Filing late returns Attachments to Form 720. Filing late returns   You may have to attach the following forms. Filing late returns Form 6197 for the gas guzzler tax. Filing late returns Form 6627 for environmental taxes. Filing late returns Form 720X. Filing late returns   This form is used to make adjustments to Forms 720 filed in prior quarters. Filing late returns You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. Filing late returns See Form 720X for more information. Filing late returns Conditions to allowance. Filing late returns   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. Filing late returns For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. Filing late returns However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). Filing late returns Final return. Filing late returns   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. Filing late returns Due dates. Filing late returns   Form 720 must be filed by the following due dates. Filing late returns Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Filing late returns One-time filing. Filing late returns   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. Filing late returns   If you meet both requirements above, see Gas guzzler tax (IRS No. Filing late returns 40) in the Instructions for Form 720 for how to file and pay the tax. Filing late returns Payment voucher. Filing late returns   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. Filing late returns Prev  Up  Next   Home   More Online Publications
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Filing late returns 6. Filing late returns   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). Filing late returns Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing late returns Free help with your tax return. Filing late returns   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing late returns The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing late returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing late returns Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing late returns In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing late returns To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing late returns gov, download the IRS2Go app, or call 1-800-906-9887. Filing late returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing late returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing late returns aarp. Filing late returns org/money/taxaide or call 1-888-227-7669. Filing late returns For more information on these programs, go to IRS. Filing late returns gov and enter “VITA” in the search box. Filing late returns Internet. Filing late returns    IRS. Filing late returns gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing late returns Download the free IRS2Go app from the iTunes app store or from Google Play. Filing late returns Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing late returns Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing late returns gov or download the IRS2Go app and select the Refund Status option. Filing late returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing late returns Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing late returns You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing late returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing late returns Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing late returns No need to wait on the phone or stand in line. Filing late returns The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing late returns When you reach the response screen, you can print the entire interview and the final response for your records. Filing late returns New subject areas are added on a regular basis. Filing late returns  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing late returns gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing late returns You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing late returns The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing late returns When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing late returns Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing late returns You can also ask the IRS to mail a return or an account transcript to you. Filing late returns Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing late returns gov or by calling 1-800-908-9946. Filing late returns Tax return and tax account transcripts are generally available for the current year and the past three years. Filing late returns Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing late returns Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing late returns If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing late returns Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing late returns gov and enter Where's My Amended Return? in the search box. Filing late returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing late returns It can take up to 3 weeks from the date you mailed it to show up in our system. Filing late returns Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing late returns gov. Filing late returns Select the Payment tab on the front page of IRS. Filing late returns gov for more information. Filing late returns Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing late returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing late returns gov. Filing late returns Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing late returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing late returns gov. Filing late returns Request an Electronic Filing PIN by going to IRS. Filing late returns gov and entering Electronic Filing PIN in the search box. Filing late returns Download forms, instructions and publications, including accessible versions for people with disabilities. Filing late returns Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing late returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing late returns An employee can answer questions about your tax account or help you set up a payment plan. Filing late returns Before you visit, check the Office Locator on IRS. Filing late returns gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing late returns If you have a special need, such as a disability, you can request an appointment. Filing late returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing late returns Apply for an Employer Identification Number (EIN). Filing late returns Go to IRS. Filing late returns gov and enter Apply for an EIN in the search box. Filing late returns Read the Internal Revenue Code, regulations, or other official guidance. Filing late returns Read Internal Revenue Bulletins. Filing late returns Sign up to receive local and national tax news and more by email. Filing late returns Just click on “subscriptions” above the search box on IRS. Filing late returns gov and choose from a variety of options. Filing late returns    Phone. Filing late returns You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing late returns Download the free IRS2Go app from the iTunes app store or from Google Play. Filing late returns Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing late returns gov, or download the IRS2Go app. Filing late returns Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing late returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing late returns Most VITA and TCE sites offer free electronic filing. Filing late returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing late returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing late returns Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing late returns If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing late returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing late returns Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing late returns Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing late returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing late returns Note, the above information is for our automated hotline. Filing late returns Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing late returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing late returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing late returns It can take up to 3 weeks from the date you mailed it to show up in our system. Filing late returns Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing late returns You should receive your order within 10 business days. Filing late returns Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing late returns If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing late returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing late returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing late returns These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing late returns    Walk-in. Filing late returns You can find a selection of forms, publications and services — in-person. Filing late returns Products. Filing late returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing late returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing late returns Services. Filing late returns You can walk in to your local TAC for face-to-face tax help. Filing late returns An employee can answer questions about your tax account or help you set up a payment plan. Filing late returns Before visiting, use the Office Locator tool on IRS. Filing late returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing late returns    Mail. Filing late returns You can send your order for forms, instructions, and publications to the address below. Filing late returns You should receive a response within 10 business days after your request is received. Filing late returns Internal Revenue Service 1201 N. Filing late returns Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing late returns The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing late returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing late returns   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing late returns We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing late returns You face (or your business is facing) an immediate threat of adverse action. Filing late returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing late returns   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing late returns Here's why we can help: TAS is an independent organization within the IRS. Filing late returns Our advocates know how to work with the IRS. Filing late returns Our services are free and tailored to meet your needs. Filing late returns We have offices in every state, the District of Columbia, and Puerto Rico. Filing late returns   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing late returns   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing late returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing late returns Low Income Taxpayer Clinics (LITCs). Filing late returns   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Filing late returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing late returns Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing late returns Prev  Up  Next   Home   More Online Publications