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Filing Late Tax Returns

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Filing Late Tax Returns

Filing late tax returns 6. Filing late tax returns   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics 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 tax returns Free help with your tax return. Filing late tax returns   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing late tax returns The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing late tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing late tax 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 tax 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 tax returns To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing late tax returns gov, download the IRS2Go app, or call 1-800-906-9887. Filing late tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing late tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing late tax returns aarp. Filing late tax returns org/money/taxaide or call 1-888-227-7669. Filing late tax returns For more information on these programs, go to IRS. Filing late tax returns gov and enter “VITA” in the search box. Filing late tax returns Internet. Filing late tax returns    IRS. Filing late tax returns gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing late tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. Filing late tax 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 tax returns Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing late tax returns gov or download the IRS2Go app and select the Refund Status option. Filing late tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing late tax 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 tax 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 tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing late tax returns Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing late tax returns No need to wait on the phone or stand in line. Filing late tax 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 tax returns When you reach the response screen, you can print the entire interview and the final response for your records. Filing late tax returns New subject areas are added on a regular basis. Filing late tax returns  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing late tax 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 tax returns You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing late tax 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 tax 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 tax 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 tax returns You can also ask the IRS to mail a return or an account transcript to you. Filing late tax 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 tax returns gov or by calling 1-800-908-9946. Filing late tax returns Tax return and tax account transcripts are generally available for the current year and the past three years. Filing late tax 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 tax 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 tax 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 tax returns Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing late tax returns gov and enter Where's My Amended Return? in the search box. Filing late tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing late tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. Filing late tax returns Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing late tax returns gov. Filing late tax returns Select the Payment tab on the front page of IRS. Filing late tax returns gov for more information. Filing late tax 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 tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing late tax returns gov. Filing late tax 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 tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing late tax returns gov. Filing late tax returns Request an Electronic Filing PIN by going to IRS. Filing late tax returns gov and entering Electronic Filing PIN in the search box. Filing late tax returns Download forms, instructions and publications, including accessible versions for people with disabilities. Filing late tax returns Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing late tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing late tax returns An employee can answer questions about your tax account or help you set up a payment plan. Filing late tax returns Before you visit, check the Office Locator on IRS. Filing late tax 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 tax returns If you have a special need, such as a disability, you can request an appointment. Filing late tax 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 tax returns Apply for an Employer Identification Number (EIN). Filing late tax returns Go to IRS. Filing late tax returns gov and enter Apply for an EIN in the search box. Filing late tax returns Read the Internal Revenue Code, regulations, or other official guidance. Filing late tax returns Read Internal Revenue Bulletins. Filing late tax returns Sign up to receive local and national tax news and more by email. Filing late tax returns Just click on “subscriptions” above the search box on IRS. Filing late tax returns gov and choose from a variety of options. Filing late tax returns Phone. Filing late tax 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 tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. Filing late tax 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 tax returns gov, or download the IRS2Go app. Filing late tax 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 tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing late tax returns Most VITA and TCE sites offer free electronic filing. Filing late tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing late tax 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 tax 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 tax 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 tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing late tax 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 tax 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 tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing late tax returns Note, the above information is for our automated hotline. Filing late tax 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 tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing late tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing late tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. Filing late tax 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 tax returns You should receive your order within 10 business days. Filing late tax returns Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing late tax 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 tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing late tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing late tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing late tax returns Walk-in. Filing late tax returns   You can find a selection of forms, publications and services — in-person. Filing late tax returns Products. Filing late tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing late tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing late tax returns Services. Filing late tax returns You can walk in to your local TAC for face-to-face tax help. Filing late tax returns An employee can answer questions about your tax account or help you set up a payment plan. Filing late tax returns Before visiting, use the Office Locator tool on IRS. Filing late tax 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 tax returns Mail. Filing late tax returns   You can send your order for forms, instructions, and publications to the address below. Filing late tax returns You should receive a response within 10 business days after your request is received. Filing late tax returns Internal Revenue Service 1201 N. Filing late tax returns Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing late tax returns The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing late tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing late tax 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 tax 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 tax returns You face (or your business is facing) an immediate threat of adverse action. Filing late tax 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 tax 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 tax returns Here's why we can help: TAS is an independent organization within the IRS. Filing late tax returns Our advocates know how to work with the IRS. Filing late tax returns Our services are free and tailored to meet your needs. Filing late tax returns We have offices in every state, the District of Columbia, and Puerto Rico. Filing late tax 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 tax returns   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing late tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing late tax returns Low Income Taxpayer Clinics 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 tax 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 tax returns Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing late tax returns Prev  Up  Next   Home   More Online Publications
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Understanding your CP120A Notice

Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do


You may want to...

  • Apply for tax-exempt status.
  • If you apply for tax-exempt status, you may request that your tax-exempt status be reinstated retroactive to the date your exempt status was revoked.
  • Determine whether your organization is eligible for transition relief, available for small organizations seeking reinstatement of their tax-exempt status. The transition relief includes a reduced user fee and retroactive reinstatement.

Answers to Common Questions

I have a letter from you saying I don't have to file annually. What can I do?
Call 877-829-5500 (a toll-free number). You also can send a copy of the letter by fax or by mail to an office that will handle this problem. The office's fax number is 855-204-6184. Its address is:

IRS ― TEGE
P.O. Box 2508
Cincinnati, OH 45201

I have proof I met my filing requirements. What can I do?
Call 877-829-5500 (a toll-free number). You also can send copies of your proof by fax or by mail to an office that will handle this problem. The office's fax number is 801-620-5555. Its address is:

Internal Revenue Service
1973 North Rulon White Blvd
M/S 6552
Ogden, UT 84404

Are there any penalties for filing a Form 990 or Form 990-EZ late — or not filing it at all?
Yes. If an organization's annual gross receipts for the year are less than or equal to $1 million, the IRS can charge the organization a penalty of $20 for each day the return is late, not to exceed the lesser of $10,000 or 5% of the organization's gross receipts for the year. If an organization's annual gross receipts for the year exceed $1 million, the IRS can charge the organization a penalty of $100 for each day the return is late, not to exceed $50,000. The organization's tax-exemption is automatically revoked if it fails to file its return for three consecutive years.

Is there any way an organization that files a return late can be relieved of paying a penalty?
Yes. A penalty will not be imposed if the organization can demonstrate that its failure to file on time was due to reasonable cause. An organization that believes it has reasonable cause for failure to file should attach a cover letter to its return explaining the late filing.

We want to apply for tax-exempt status. How much is the user fee?
The user fee for an organization that files a Form 1023 or 1024 is $850, unless its average annual gross receipts over a 4-year period are $10,000 or less, in which case the user fee is $400. For more information on user fees, see Revenue Procedure 2010-8.

Before I fill out the application for tax-exempt status and pay the user fee, how do I find out if my organization qualifies for tax-exempt status?
For information regarding the types of organizations that qualify for exemption from federal income tax, see Publication 557, Tax Exempt Status for Your Organization.

How can I check on the status of my application for tax-exempt status?
To check on the status of your application, see Where's My Application?

If my organization is a business and doesn't qualify for tax-exempt status, what type of tax return should we file?
The organization likely will need to file Form 1120, U.S. Corporation Income Tax Return, though it may be responsible for filing other tax returns. For information on business taxes and the appropriate returns to file with the IRS, see Publication 583, Starting a Business and Keeping Records.

Can I get help over the phone?
If you have questions and/or need help completing this form, please call 1-877-829-5500. This toll-free telephone service is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations and automatic revocation?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits. For more information on automatic revocation, see Automatic Revocation of Tax-Exempt Status for Failure to File Annual Return or Notice - Frequently Asked Questions and Answers.


Tips for next year

If you are required to file a tax return:

  • Review the instructions for the return.
  • Keep records of all income and expenses.
Page Last Reviewed or Updated: 26-Mar-2014

The Filing Late Tax Returns

Filing late tax returns Index Symbols $10,000, cash payments over, Introduction A Assistance (see Tax help) C Cash transactions over $10,000, Introduction F Form, Who Must File Form 8300? 8300, Who Must File Form 8300? Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) R Reporting cash payments over $10,000, Introduction T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Filing late tax returns TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications