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H & R Block Free Tax Filing

H & r block free tax filing 7. H & r block free tax filing   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. H & r block free tax filing Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. H & r block free tax filing Useful Items - You may want to see: Forms (and Instructions) 1040 U. H & r block free tax filing S. H & r block free tax filing Individual Income Tax Return 1040A U. H & r block free tax filing S. H & r block free tax filing Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. H & r block free tax filing S. H & r block free tax filing Nonresident Alien Income Tax Return 1040NR-EZ U. H & r block free tax filing S. H & r block free tax filing Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. H & r block free tax filing What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. H & r block free tax filing Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. H & r block free tax filing The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). H & r block free tax filing Under U. H & r block free tax filing S. H & r block free tax filing immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. H & r block free tax filing Extensions of time to file. H & r block free tax filing   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. H & r block free tax filing You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). H & r block free tax filing Use Form 4868 to get the extension to October 15. H & r block free tax filing In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). H & r block free tax filing To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. H & r block free tax filing Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. H & r block free tax filing   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. H & r block free tax filing S. H & r block free tax filing citizens and resident aliens abroad who expect to qualify for special tax treatment). H & r block free tax filing    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. H & r block free tax filing You may be able to file your return electronically. H & r block free tax filing See IRS e-file in your form instructions. H & r block free tax filing Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. H & r block free tax filing If you are any of the following, you must file a return. H & r block free tax filing A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. H & r block free tax filing (But see Exceptions , later. H & r block free tax filing ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. H & r block free tax filing S. H & r block free tax filing sources, or Your income is exempt from income tax. H & r block free tax filing A nonresident alien individual not engaged in a trade or business in the United States with U. H & r block free tax filing S. H & r block free tax filing income on which the tax liability was not satisfied by the withholding of tax at the source. H & r block free tax filing A representative or agent responsible for filing the return of an individual described in (1) or (2). H & r block free tax filing A fiduciary for a nonresident alien estate or trust. H & r block free tax filing You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. H & r block free tax filing For example, if you have no U. H & r block free tax filing S. H & r block free tax filing business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. H & r block free tax filing For information on what is timely, see When to file for deductions and credits under When To File, later. H & r block free tax filing Exceptions. H & r block free tax filing   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. H & r block free tax filing Your only U. H & r block free tax filing S. H & r block free tax filing trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. H & r block free tax filing You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. H & r block free tax filing Even if you have left the United States and filed a Form 1040-C, U. H & r block free tax filing S. H & r block free tax filing Departing Alien Income Tax Return, on departure, you still must file an annual U. H & r block free tax filing S. H & r block free tax filing income tax return. H & r block free tax filing If you are married and both you and your spouse are required to file, you must each file a separate return. H & r block free tax filing Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. H & r block free tax filing You do not claim any dependents. H & r block free tax filing You cannot be claimed as a dependent on someone else's U. H & r block free tax filing S. H & r block free tax filing tax return. H & r block free tax filing If you were married, you do not claim an exemption for your spouse. H & r block free tax filing Your taxable income is less than $100,000. H & r block free tax filing The only itemized deduction you can claim is for state and local income taxes. H & r block free tax filing Note. H & r block free tax filing Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. H & r block free tax filing See chapter 5. H & r block free tax filing Your only U. H & r block free tax filing S. H & r block free tax filing source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. H & r block free tax filing (If you had taxable interest or dividend income, you cannot use this form. H & r block free tax filing ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. H & r block free tax filing You are not claiming any tax credits. H & r block free tax filing This is not an “expatriation return. H & r block free tax filing ” See Expatriation Tax in chapter 4. H & r block free tax filing The only taxes you owe are: The income tax from the Tax Table. H & r block free tax filing The social security and Medicare tax from Form 4137 or Form 8919. H & r block free tax filing You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. H & r block free tax filing You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. H & r block free tax filing If you do not meet all of the above conditions, you must file Form 1040NR. H & r block free tax filing When To File If you are an employee and you receive wages subject to U. H & r block free tax filing S. H & r block free tax filing income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. H & r block free tax filing For the 2013 calendar year, file your return by April 15, 2014. H & r block free tax filing If you are not an employee who receives wages subject to U. H & r block free tax filing S. H & r block free tax filing income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. H & r block free tax filing For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. H & r block free tax filing ) Extensions of time to file. H & r block free tax filing   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. H & r block free tax filing For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). H & r block free tax filing You must file the extension by the regular due date of your return. H & r block free tax filing   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). H & r block free tax filing To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. H & r block free tax filing Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. H & r block free tax filing When to file for deductions and credits. H & r block free tax filing   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. H & r block free tax filing For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. H & r block free tax filing However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. H & r block free tax filing The allowance of the following credits is not affected by this time requirement. H & r block free tax filing Credit for withheld taxes. H & r block free tax filing Credit for excise tax on certain uses of gasoline and special fuels. H & r block free tax filing Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. H & r block free tax filing Protective return. H & r block free tax filing   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. H & r block free tax filing S. H & r block free tax filing trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. H & r block free tax filing By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. H & r block free tax filing You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. H & r block free tax filing   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. H & r block free tax filing To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. H & r block free tax filing   You can follow the same procedure if you believe you have no U. H & r block free tax filing S. H & r block free tax filing tax liability because of a U. H & r block free tax filing S. H & r block free tax filing tax treaty. H & r block free tax filing Be sure to also complete item L on page 5 of Form 1040NR. H & r block free tax filing Waiver of filing deadline. H & r block free tax filing   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. H & r block free tax filing S. H & r block free tax filing income tax return (including a protective return) and you cooperate with the IRS in determining your U. H & r block free tax filing S. H & r block free tax filing income tax liability for the tax year for which you did not file a return. H & r block free tax filing Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. H & r block free tax filing  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. H & r block free tax filing O. H & r block free tax filing Box 1303 Charlotte, NC 28201-1303 Aliens from the U. H & r block free tax filing S. H & r block free tax filing Virgin Islands. H & r block free tax filing    If you are a bona fide resident of the U. H & r block free tax filing S. H & r block free tax filing Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. H & r block free tax filing S. H & r block free tax filing Virgin Islands and file your income tax returns at the following address. H & r block free tax filing Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. H & r block free tax filing Thomas, VI 00802   Report all income from U. H & r block free tax filing S. H & r block free tax filing sources, as well as income from other sources, on your return. H & r block free tax filing For information on filing U. H & r block free tax filing S. H & r block free tax filing Virgin Islands returns, contact the U. H & r block free tax filing S. H & r block free tax filing Virgin Islands Bureau of Internal Revenue. H & r block free tax filing   Chapter 8 discusses withholding from U. H & r block free tax filing S. H & r block free tax filing wages of U. H & r block free tax filing S. H & r block free tax filing Virgin Islanders. H & r block free tax filing Aliens from Guam or the Commonwealth of the Northern Mariana Islands. H & r block free tax filing   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. H & r block free tax filing Report all income, including income from U. H & r block free tax filing S. H & r block free tax filing sources, on your return. H & r block free tax filing It is not necessary to file a separate U. H & r block free tax filing S. H & r block free tax filing income tax return. H & r block free tax filing    Bona fide residents of Guam should file their Guam returns at the following address. H & r block free tax filing   Department of Revenue and Taxation Government of Guam P. H & r block free tax filing O. H & r block free tax filing Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. H & r block free tax filing   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. H & r block free tax filing O. H & r block free tax filing Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. H & r block free tax filing 570, Tax Guide for Individuals With Income From U. H & r block free tax filing S. H & r block free tax filing Possessions, for information on where to file your return. H & r block free tax filing Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. H & r block free tax filing S. H & r block free tax filing Individual Income Tax Return. H & r block free tax filing Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. H & r block free tax filing If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. H & r block free tax filing ) to Form 1040X. H & r block free tax filing Print “Amended” across the top. H & r block free tax filing Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. H & r block free tax filing A return filed before the final due date is considered to have been filed on the due date. H & r block free tax filing Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. H & r block free tax filing FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. H & r block free tax filing The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. H & r block free tax filing The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. H & r block free tax filing However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. H & r block free tax filing A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. H & r block free tax filing Filing requirements. H & r block free tax filing   FinCEN Form 105 filing requirements follow. H & r block free tax filing Recipients. H & r block free tax filing   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. H & r block free tax filing Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. H & r block free tax filing   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. H & r block free tax filing Travelers. H & r block free tax filing   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. H & r block free tax filing Penalties. H & r block free tax filing   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. H & r block free tax filing Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. H & r block free tax filing More information. H & r block free tax filing   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. H & r block free tax filing Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. H & r block free tax filing A resident alien of the United States for any part of the tax year. H & r block free tax filing A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. H & r block free tax filing S. H & r block free tax filing income tax treaty. H & r block free tax filing See Effect of Tax Treaties in chapter 1. H & r block free tax filing A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. H & r block free tax filing See chapter 1 for information about this election. H & r block free tax filing A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. H & r block free tax filing See Publication 570, Tax Guide for Individuals With Income From U. H & r block free tax filing S. H & r block free tax filing Possessions, for a definition of bona fide resident. H & r block free tax filing You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). H & r block free tax filing The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. H & r block free tax filing Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. H & r block free tax filing S. H & r block free tax filing person. H & r block free tax filing You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. H & r block free tax filing More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. H & r block free tax filing Penalties The law provides penalties for failure to file returns or pay taxes as required. H & r block free tax filing Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. H & r block free tax filing You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. H & r block free tax filing If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. H & r block free tax filing Filing late. H & r block free tax filing   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. H & r block free tax filing The penalty is based on the tax not paid by the due date (without regard to extensions). H & r block free tax filing The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. H & r block free tax filing Fraud. H & r block free tax filing   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. H & r block free tax filing Return over 60 days late. H & r block free tax filing   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. H & r block free tax filing Exception. H & r block free tax filing   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. H & r block free tax filing Paying tax late. H & r block free tax filing   You will have to pay a failure-to-pay penalty of ½ of 1% (. H & r block free tax filing 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. H & r block free tax filing This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. H & r block free tax filing   The monthly rate of the failure-to-pay penalty is half the usual rate (. H & r block free tax filing 25% instead of . H & r block free tax filing 50%) if an installment agreement is in effect for that month. H & r block free tax filing You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. H & r block free tax filing   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. H & r block free tax filing If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. H & r block free tax filing   This penalty cannot be more than 25% of your unpaid tax. H & r block free tax filing You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. H & r block free tax filing Combined penalties. H & r block free tax filing   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. H & r block free tax filing However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. H & r block free tax filing Accuracy-related penalty. H & r block free tax filing   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. H & r block free tax filing The penalty is equal to 20% of the underpayment. H & r block free tax filing The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. H & r block free tax filing The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. H & r block free tax filing Negligence or disregard. H & r block free tax filing   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. H & r block free tax filing Negligence also includes failure to keep adequate books and records. H & r block free tax filing You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. H & r block free tax filing   The term “disregard” includes any careless, reckless, or intentional disregard. H & r block free tax filing Adequate disclosure. H & r block free tax filing   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. H & r block free tax filing See Disclosure statement , later. H & r block free tax filing   This exception will not apply to an item that is attributable to a tax shelter. H & r block free tax filing In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. H & r block free tax filing Substantial understatement of income tax. H & r block free tax filing   You understate your tax if the tax shown on your return is less than the correct tax. H & r block free tax filing The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. H & r block free tax filing However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. H & r block free tax filing   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. H & r block free tax filing However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. H & r block free tax filing Substantial authority. H & r block free tax filing   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. H & r block free tax filing Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. H & r block free tax filing Disclosure statement. H & r block free tax filing   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. H & r block free tax filing You must also have a reasonable basis for treating the item the way you did. H & r block free tax filing   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. H & r block free tax filing   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. H & r block free tax filing Transaction lacking economic substance. H & r block free tax filing   For more information on economic substance, see section 7701(o). H & r block free tax filing Foreign financial asset. H & r block free tax filing   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. H & r block free tax filing Reasonable cause. H & r block free tax filing   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. H & r block free tax filing You must also show that you acted in good faith. H & r block free tax filing This does not apply to a transaction that lacks economic substance. H & r block free tax filing Filing erroneous claim for refund or credit. H & r block free tax filing   You may have to pay a penalty if you file an erroneous claim for refund or credit. H & r block free tax filing The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. H & r block free tax filing However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. H & r block free tax filing The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. H & r block free tax filing Frivolous tax submission. H & r block free tax filing   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. H & r block free tax filing A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. H & r block free tax filing For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. H & r block free tax filing irs. H & r block free tax filing gov/irb/2010-17_irb/ar13. H & r block free tax filing html. H & r block free tax filing   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. H & r block free tax filing This includes altering or striking out the preprinted language above the space provided for your signature. H & r block free tax filing   This penalty is added to any other penalty provided by law. H & r block free tax filing Fraud. H & r block free tax filing   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. H & r block free tax filing Failure to supply taxpayer identification number. H & r block free tax filing   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. H & r block free tax filing You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. H & r block free tax filing   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. H & r block free tax filing The number must be shown on the Form 1099-INT or other statement the bank sends you. H & r block free tax filing If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. H & r block free tax filing (You also may be subject to “backup” withholding of income tax. H & r block free tax filing )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. H & r block free tax filing Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. H & r block free tax filing Prev  Up  Next   Home   More Online Publications
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Understanding Your CP232A Notice

We approved your request for an extension to file your Form 5330.


What you need to do

  • Keep this notice for your records.
  • File your required form by your new due date shown on the notice.

You may want to


Answers to Common Questions

Q. Where can I go for more information about Employee Benefit Plans?

A. For more information on Employee Benefit Plans, see Retirement Plans Community.

Q. Can I get help over the phone?

A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

 


Tips for next year

Be sure to mail your Form 5558 on or before the due date of your return.

Page Last Reviewed or Updated: 27-Jan-2014

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 H & R Block Free Tax Filing

H & r block free tax filing Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. H & r block free tax filing Tax questions. H & r block free tax filing Useful Items - You may want to see: What's New Standard mileage rate. H & r block free tax filing  The 2013 rate for business use of a vehicle is 56½ cents per mile. H & r block free tax filing Reminders Future developments. H & r block free tax filing  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. H & r block free tax filing irs. H & r block free tax filing gov/pub529. H & r block free tax filing Photographs of missing children. H & r block free tax filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H & r block free tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H & r block free tax filing 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. H & r block free tax filing Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). H & r block free tax filing You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. H & r block free tax filing This publication covers the following topics. H & r block free tax filing Deductions subject to the 2% limit. H & r block free tax filing Deductions not subject to the 2% limit. H & r block free tax filing Expenses you cannot deduct. H & r block free tax filing How to report your deductions. H & r block free tax filing Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. H & r block free tax filing These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. H & r block free tax filing Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. H & r block free tax filing Note. H & r block free tax filing Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. H & r block free tax filing You must keep records to verify your deductions. H & r block free tax filing You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. H & r block free tax filing For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. H & r block free tax filing Comments and suggestions. H & r block free tax filing   We welcome your comments about this publication and your suggestions for future editions. H & r block free tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H & r block free tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H & r block free tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H & r block free tax filing   You can send your comments from www. H & r block free tax filing irs. H & r block free tax filing gov/formspubs. H & r block free tax filing Click on “More Information” and then on “Comment on Tax Forms and Publications. H & r block free tax filing ”   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. H & r block free tax filing Ordering forms and publications. H & r block free tax filing   Visit www. H & r block free tax filing irs. H & r block free tax filing 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. H & r block free tax filing Internal Revenue Service 1201 N. H & r block free tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H & r block free tax filing   If you have a tax question, check the information available on IRS. H & r block free tax filing gov or call 1-800-829-1040. H & r block free tax filing We cannot answer tax questions sent to either of the above addresses. H & r block free tax filing Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. H & r block free tax filing Prev  Up  Next   Home   More Online Publications