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Form 1040x 2012

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Form 1040x 2012

Form 1040x 2012 Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. Form 1040x 2012 Tax questions. Form 1040x 2012 Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Form 1040x 2012 Reminders Penalty for filing erroneous claim for refund or credit. Form 1040x 2012  You may have to pay a penalty if you file an erroneous claim for refund or credit. Form 1040x 2012 See Penalty for erroneous claim for refund, later under Claims for Refund. Form 1040x 2012 Interest and penalties suspended if notice not mailed within 36 months. Form 1040x 2012  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 within 36 months. Form 1040x 2012 See Suspension of interest and penalties, later under Examination of Returns. Form 1040x 2012 Fast track mediation. Form 1040x 2012  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. Form 1040x 2012 See Fast track mediation under If You Do Not Agree. Form 1040x 2012 Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. Form 1040x 2012 However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. Form 1040x 2012 If your return is selected for examination, it does not suggest that you made an error or are dishonest. Form 1040x 2012 Returns are chosen by computerized screening, by random sample, or by an income document matching program. Form 1040x 2012 See Examination selection criteria, later. Form 1040x 2012 You should also know that many examinations result in a refund or acceptance of the tax return without change. Form 1040x 2012 This publication discusses general rules and procedures that the IRS follows in examinations. Form 1040x 2012 It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. Form 1040x 2012 It also explains how to file a claim for refund of tax you already paid. Form 1040x 2012 As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Form 1040x 2012 Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. Form 1040x 2012 Comments and suggestions. Form 1040x 2012   We welcome your comments about this publication and your suggestions for future editions. Form 1040x 2012   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040x 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040x 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040x 2012   You can send your comments from www. Form 1040x 2012 irs. Form 1040x 2012 gov/formspubs/. Form 1040x 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Form 1040x 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040x 2012 Ordering forms and publications. Form 1040x 2012   Visit www. Form 1040x 2012 irs. Form 1040x 2012 gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form 1040x 2012  Internal Revenue Service  1201 N. Form 1040x 2012 Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. Form 1040x 2012   If you have a tax question, check the information available on www. Form 1040x 2012 irs. Form 1040x 2012 gov or call 1-800-829-1040. Form 1040x 2012 We cannot answer tax questions sent to either of the above addresses. Form 1040x 2012 Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. Form 1040x 2012 S. Form 1040x 2012 Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Form 1040x 2012 Prev  Up  Next   Home   More Online Publications
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The Form 1040x 2012

Form 1040x 2012 11. Form 1040x 2012   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. Form 1040x 2012 By interview. Form 1040x 2012 Repeat examinations. Form 1040x 2012 The first part of this chapter explains some of your most important rights as a taxpayer. Form 1040x 2012 The second part explains the examination, appeal, collection, and refund processes. Form 1040x 2012 Declaration of Taxpayer Rights Protection of your rights. Form 1040x 2012   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Form 1040x 2012 Privacy and confidentiality. Form 1040x 2012   The IRS will not disclose to anyone the information you give us, except as authorized by law. Form 1040x 2012 You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. Form 1040x 2012 Professional and courteous service. Form 1040x 2012   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. Form 1040x 2012 If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. Form 1040x 2012 Representation. Form 1040x 2012   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. Form 1040x 2012 Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Form 1040x 2012 If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. Form 1040x 2012   You can have someone accompany you at an interview. Form 1040x 2012 You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. Form 1040x 2012 Payment of only the correct amount of tax. Form 1040x 2012   You are responsible for paying only the correct amount of tax due under the law—no more, no less. Form 1040x 2012 If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. Form 1040x 2012 Help with unresolved tax problems. Form 1040x 2012   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Form 1040x 2012 Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. Form 1040x 2012 For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. Form 1040x 2012 Appeals and judicial review. Form 1040x 2012   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. Form 1040x 2012 You can also ask a court to review your case. Form 1040x 2012 Relief from certain penalties and interest. Form 1040x 2012   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. Form 1040x 2012 We will waive interest that is the result of certain errors or delays caused by an IRS employee. Form 1040x 2012 Examinations, Appeals, Collections, and Refunds Examinations (audits). Form 1040x 2012   We accept most taxpayers' returns as filed. Form 1040x 2012 If we inquire about your return or select it for examination, it does not suggest that you are dishonest. Form 1040x 2012 The inquiry or examination may or may not result in more tax. Form 1040x 2012 We may close your case without change; or, you may receive a refund. Form 1040x 2012   The process of selecting a return for examination usually begins in one of two ways. Form 1040x 2012 First, we use computer programs to identify returns that may have incorrect amounts. Form 1040x 2012 These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Form 1040x 2012 Second, we use information from outside sources that indicates that a return may have incorrect amounts. Form 1040x 2012 These sources may include newspapers, public records, and individuals. Form 1040x 2012 If we determine that the information is accurate and reliable, we may use it to select a return for examination. Form 1040x 2012   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. Form 1040x 2012 The following sections give an overview of how we conduct examinations. Form 1040x 2012 By mail. Form 1040x 2012   We handle many examinations and inquiries by mail. Form 1040x 2012 We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. Form 1040x 2012 You can respond by mail or you can request a personal interview with an examiner. Form 1040x 2012 If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Form 1040x 2012 Please do not hesitate to write to us about anything you do not understand. Form 1040x 2012 By interview. Form 1040x 2012   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. Form 1040x 2012 If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. Form 1040x 2012 If you do not agree with these changes, you can meet with the examiner's supervisor. Form 1040x 2012 Repeat examinations. Form 1040x 2012   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. Form 1040x 2012 Appeals. Form 1040x 2012   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. Form 1040x 2012 Most differences can be settled without expensive and time-consuming court trials. Form 1040x 2012 Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Form 1040x 2012   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. Form 1040x 2012 S. Form 1040x 2012 Tax Court, U. Form 1040x 2012 S. Form 1040x 2012 Court of Federal Claims, or the U. Form 1040x 2012 S. Form 1040x 2012 District Court where you live. Form 1040x 2012 If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. Form 1040x 2012 If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. Form 1040x 2012 You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. Form 1040x 2012 Collections. Form 1040x 2012   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. Form 1040x 2012 It describes: What to do when you owe taxes. Form 1040x 2012 It describes what to do if you get a tax bill and what to do if you think your bill is wrong. Form 1040x 2012 It also covers making installment payments, delaying collection action, and submitting an offer in compromise. Form 1040x 2012 IRS collection actions. Form 1040x 2012 It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. Form 1040x 2012   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. Form 1040x 2012 Innocent spouse relief. Form 1040x 2012   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. Form 1040x 2012 To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. Form 1040x 2012 In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Form 1040x 2012 Do not file Form 8857 with your Form 1040. Form 1040x 2012 For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. Form 1040x 2012 Refunds. Form 1040x 2012   You can file a claim for refund if you think you paid too much tax. Form 1040x 2012 You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Form 1040x 2012 The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Form 1040x 2012 Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. Form 1040x 2012   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. Form 1040x 2012 Prev  Up  Next   Home   More Online Publications