Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free Tax Preperation

Free Tax ReturnsTax Forms For Students1040nr OnlineMilitary PayPrintable Tax Forms 2010College Student Tax ReturnForm1040ezFile Form 1040x OnlineH & R Free FileTax Table For 1040ez FormMyfreetaxsFree IrsTax Return Amendment FormFree Tax FormMilitary TaxWhere Can Ie File My State Taxes For FreeForm 1040nr InstructionsForm 1040ez 20111040nr Ez 2012Filing 2011 Tax Returns FreeFree Filing Of State Taxes OnlineFree Federal And State Efile 20131040ez 2012 WorksheetCan I File State Taxes For FreePrint 1040ezHow Do You Ammend A Tax ReturnAmend Federal Tax ReturnH & R Block Free For MilitaryCan You Amend A Tax Return OnlineCan You File 2012 And 2013 Taxes TogetherIrs 1040ez InstructionsTax SlayerTax Forms2011 Tax Return FormsFillable Form 1040ezHow To File For 2010 TaxesFederal Tax Forms And State FormsIrs Amended Return FormHow To File Taxes For 2012Tax Forms For Self Employed

Free Tax Preperation

Free tax preperation Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Free tax preperation Tax questions. Free tax preperation Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. Free tax preperation irs. Free tax preperation gov/pub550. Free tax preperation What's New Net investment income tax (NIIT). Free tax preperation  Beginning in 2013, you may be subject to the NIIT. Free tax preperation The NIIT applies at a rate of 3. Free tax preperation 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. Free tax preperation See Net investment income tax (NIIT) , later. Free tax preperation Maximum capital gain rates. Free tax preperation  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Free tax preperation See Capital Gain Tax Rates , later, for more information. Free tax preperation Gift tax exclusion amount increased. Free tax preperation  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. Free tax preperation See Property Received as a Gift , later. Free tax preperation Reminders Mutual fund distributions. Free tax preperation  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. Free tax preperation Foreign source income. Free tax preperation  If you are a U. Free tax preperation S. Free tax preperation citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. Free tax preperation S. Free tax preperation law. Free tax preperation This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Free tax preperation Employee stock options. Free tax preperation  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. Free tax preperation Photographs of missing children. Free tax preperation  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax preperation Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax preperation 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. Free tax preperation Introduction This publication provides information on the tax treatment of investment income and expenses. Free tax preperation It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. Free tax preperation It explains what investment income is taxable and what investment expenses are deductible. Free tax preperation It explains when and how to show these items on your tax return. Free tax preperation It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. Free tax preperation The glossary at the end of this publication defines many of the terms used. Free tax preperation Investment income. Free tax preperation   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. Free tax preperation Investment expenses. Free tax preperation   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. Free tax preperation Qualified retirement plans and IRAs. Free tax preperation   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. Free tax preperation The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. Free tax preperation The tax rules that apply to retirement plan distributions are explained in the following publications. Free tax preperation Publication 560, Retirement Plans for Small Business. Free tax preperation Publication 571, Tax-Sheltered Annuity Plans. Free tax preperation Publication 575, Pension and Annuity Income. Free tax preperation Publication 590, Individual Retirement Arrangements (IRAs). Free tax preperation Publication 721, Tax Guide to U. Free tax preperation S. Free tax preperation Civil Service Retirement Benefits. Free tax preperation    Comments and suggestions. Free tax preperation   We welcome your comments about this publication and your suggestions for future editions. Free tax preperation   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax preperation NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax preperation Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax preperation   You can send your comments from www. Free tax preperation irs. Free tax preperation gov/formspubs/. Free tax preperation Click on “More Information” and then on “Comment on Tax Forms and Publications. Free tax preperation ”   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. Free tax preperation Ordering forms and publications. Free tax preperation   Visit www. Free tax preperation irs. Free tax preperation 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. Free tax preperation Internal Revenue Service 1201 N. Free tax preperation Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax preperation   If you have a tax question, check the information available on IRS. Free tax preperation gov or call 1-800-829-1040. Free tax preperation We cannot answer tax questions sent to either of the above addresses. Free tax preperation Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP188 Notice

We are holding your refund until we determine you owe no other taxes.


What you need to do

  • You need not take any action at this time.
  • Review your notice carefully; it will explain the time frames necessary to review your account.

You may want to...


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP188, Page 1

Page Last Reviewed or Updated: 25-Jul-2013

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Free Tax Preperation

Free tax preperation Index A Adopted child, Adopted child. Free tax preperation Adoption taxpayer identification number (ATIN), Married child. Free tax preperation Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Free tax preperation , Military personnel stationed outside the United States. Free tax preperation , Temporary absences. Free tax preperation , Joint Return Test, Military personnel stationed outside the United States. Free tax preperation , Nontaxable combat pay. Free tax preperation Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Free tax preperation Basic Allowance for Subsistence (BAS), Nontaxable military pay. Free tax preperation C Child Adopted child, Adopted child. Free tax preperation Birth or death of, Birth or death of child. Free tax preperation Foster child, Relationship Test, Foster child. Free tax preperation , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Free tax preperation Married child, Married child. Free tax preperation Child support, Income That Is Not Earned Income Clergy, Clergy. Free tax preperation Combat zone pay, Nontaxable combat pay. Free tax preperation Community property, Community property. Free tax preperation , Community property. Free tax preperation D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Free tax preperation Domestic partner, Nevada, Washington, and California domestic partners. Free tax preperation E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Free tax preperation , Military personnel stationed outside the United States. Free tax preperation F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Free tax preperation , No SSN. Free tax preperation , Form 1040. Free tax preperation 1040A, Adjusted gross income (AGI). Free tax preperation , No SSN. Free tax preperation , Form 1040A. Free tax preperation 1040EZ, Adjusted gross income (AGI). Free tax preperation , No SSN. Free tax preperation , Form 1040EZ. Free tax preperation 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Free tax preperation 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Free tax preperation , Approved Form 4361 or Form 4029, Form 4029. Free tax preperation 4361, Minister's housing. Free tax preperation , Approved Form 4361 or Form 4029, Form 4361. Free tax preperation 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Free tax preperation 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Free tax preperation , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Free tax preperation , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Free tax preperation H Head of household, Community property. Free tax preperation , Spouse did not live with you. Free tax preperation , Community property. Free tax preperation , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Free tax preperation Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Free tax preperation , Homeless shelter. Free tax preperation I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Free tax preperation , Married child. Free tax preperation Inmate, Earnings while an inmate. Free tax preperation , Figuring earned income. Free tax preperation Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Free tax preperation M Married child, Married child. Free tax preperation Married filing a joint return, Rule 4—You Must Be a U. Free tax preperation S. Free tax preperation Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Free tax preperation Military Combat pay, Nontaxable military pay. Free tax preperation Nontaxable pay, Nontaxable military pay. Free tax preperation Outside U. Free tax preperation S. Free tax preperation , Military personnel stationed outside the United States. Free tax preperation Minister, Net earnings from self-employment. Free tax preperation , Minister's housing. Free tax preperation , Church employees. Free tax preperation N Net earnings, self-employment, Net earnings from self-employment. Free tax preperation Nonresident alien, Rule 4—You Must Be a U. Free tax preperation S. Free tax preperation Citizen or Resident Alien All Year, Step 1. Free tax preperation O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Free tax preperation , Examples. Free tax preperation , Special rule for divorced or separated parents (or parents who live apart). Free tax preperation Passive activity, Worksheet 1. Free tax preperation Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Free tax preperation Prisoner, Figuring earned income. Free tax preperation Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Free tax preperation Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Free tax preperation Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Free tax preperation , Earned Income Schedules: C, EIC Worksheet A. Free tax preperation , EIC Worksheet B. Free tax preperation C-EZ, EIC Worksheet A. Free tax preperation , EIC Worksheet B. Free tax preperation EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Free tax preperation , Figuring earned income. Free tax preperation , Nontaxable combat pay. Free tax preperation , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Free tax preperation , Schedule EIC SE, Figuring earned income. Free tax preperation , Clergy. Free tax preperation , Church employees. Free tax preperation , EIC Worksheet A. Free tax preperation , EIC Worksheet B. Free tax preperation , Net earnings from self-employment $400 or more. Free tax preperation , When to use the optional methods of figuring net earnings. Free tax preperation , When both spouses have self-employment income. Free tax preperation School, School defined. Free tax preperation Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Free tax preperation , EIC Worksheet B. Free tax preperation Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Free tax preperation Separated parents, special rule, Married child. Free tax preperation Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Free tax preperation , No SSN. Free tax preperation , Getting an SSN. Free tax preperation , Married child. Free tax preperation , Exception for math or clerical errors. Free tax preperation Statutory employee, Statutory employee. Free tax preperation , Figuring earned income. Free tax preperation , EIC Worksheet A. Free tax preperation , Statutory employees. Free tax preperation Strike benefits, Strike benefits. Free tax preperation Student, Student defined. Free tax preperation T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Free tax preperation Individual taxpayer identification number (ITIN), Other taxpayer identification number. Free tax preperation Social security number (SSN), Other taxpayer identification number. Free tax preperation Tiebreaker rules, Tiebreaker rules. Free tax preperation Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Free tax preperation , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Free tax preperation V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Free tax preperation , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Free tax preperation Worksheet 1, Worksheet 1. Free tax preperation Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Free tax preperation Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications