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

H&r Block On Line

How Can I File Taxes For 20121040x Amendment Form2012 Tax Forms 1040 InstructionsAmend 1040E Filing Income TaxIrs 10402008 Tax ReturnFile 2012 Taxes For Free OnlineState Income Tax Filing FreeDidnt File 2012 TaxesFiling Late TaxesHow Do I Amend My 2013 Tax ReturnFreetaxusa 2010Irs 1040v FormWww Freefilefillableforms ComFree H And R Block OnlineFederal Income Tax 1040ez OnlineFree Tax Usa 2011File Back Taxes FreeIrs Form 1040ez InstructionsTax Act 2011 Free DownloadFile 2007 Taxes For Free1040ez FormsWww Myfreetaxes Com SandiegoWww Freefile Dor In Gov2011 Tax Preparation SoftwareForm 1040ez More:label_form_201040ez More:taxesAmend 2009 Tax ReturnHow To File 1040x FormTax Act Online 2009Amended 1040ezIrs State Tax Forms 20121040ez Fill In FormAmmended Tax FormFree E File ExtensionI Need Tax Instruction Booklet For 1040ezHow To File Taxes From 2010Federal Tax Forms 20092012 Free Tax Return Filing1040 Ez 2010

H&r Block On Line

H&r block on line Index Symbols 10% owners, Ten-percent owners. H&r block on line 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). H&r block on line A Acceptance agent, Unexpected payment. H&r block on line Accounts, offshore, Offshore accounts. H&r block on line Alien Illegal, Illegal aliens. H&r block on line Nonresident, Nonresident alien. H&r block on line Resident, Resident alien. H&r block on line Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. H&r block on line Allocation information, Failure to provide allocation information. H&r block on line American Samoa, U. H&r block on line S. H&r block on line Virgin Islands and American Samoa corporations. H&r block on line Amount to withhold, Determination of amount to withhold. H&r block on line Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. H&r block on line Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. H&r block on line Banks, interest received by, Banks. H&r block on line Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. H&r block on line Branch profits tax, Corporation subject to branch profits tax. H&r block on line C Canada, Exception 3. H&r block on line , Deposit interest paid to nonresident alien individuals in 2012. H&r block on line , Deposit interest paid to certain nonresident alien individuals in 2013. H&r block on line Capital gains, Capital gains (Income Code 9). H&r block on line Central withholding agreements, Income Code 43. H&r block on line Consent dividends, Consent dividends. H&r block on line , Consent dividends. H&r block on line Contingent interest, Contingent interest. H&r block on line Controlled foreign corporations, interest paid to, Controlled foreign corporations. H&r block on line Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). H&r block on line Covenant not to compete, Covenant not to compete. H&r block on line Crew members, Crew members. H&r block on line D Dependent personal services, Pay for dependent personal services (Income Code 17). H&r block on line Allowance for personal exemptions, Withholding exemptions. H&r block on line Defined, Pay for dependent personal services (Income Code 17). H&r block on line Exempt from withholding, Graduated rates. H&r block on line Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). H&r block on line Disregarded entities, Disregarded entities. H&r block on line Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). H&r block on line Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). H&r block on line Foreign corporations, Dividends paid by foreign corporations (Income Code 8). H&r block on line In general, Dividends Documentary evidence, Documentary evidence. H&r block on line , Documentary Evidence, Documentary evidence. H&r block on line Documentation From foreign beneficial owners and U. H&r block on line S. H&r block on line payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. H&r block on line E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. H&r block on line Electronic deposit rules, Electronic deposit requirement. H&r block on line Employees, Employees. H&r block on line , Employee. H&r block on line Employer, Employer. H&r block on line F Federal unemployment tax, Federal unemployment tax (FUTA). H&r block on line Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. H&r block on line Financial institutions, Branches of financial institutions. H&r block on line FIRPTA withholding, U. H&r block on line S. H&r block on line real property interest. H&r block on line , U. H&r block on line S. H&r block on line Real Property Interest Fiscally transparent entity, Fiscally transparent entity. H&r block on line Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. H&r block on line 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. H&r block on line S. H&r block on line branches of foreign banks and foreign insurance companies. H&r block on line , Income paid to U. H&r block on line S. H&r block on line branch of foreign bank or insurance company. H&r block on line Charitable organizations, Other foreign organizations, associations, and charitable institutions. H&r block on line Corporations, Foreign corporations. H&r block on line Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. H&r block on line S. H&r block on line branches of foreign banks and foreign insurance companies. H&r block on line , Income paid to U. H&r block on line S. H&r block on line branch of foreign bank or insurance company. H&r block on line Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. H&r block on line Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. H&r block on line Person, Foreign Persons Private foundation, Foreign private foundations. H&r block on line , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. H&r block on line Trusts, Foreign simple and grantor trust. H&r block on line Form 1042, Withholding and Reporting Obligations, Form 1042 filing. H&r block on line , Responsibilities of WT. H&r block on line , Form 1042. H&r block on line 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. H&r block on line , Form 1042-S reporting. H&r block on line , Form 1042 filing. H&r block on line , Form 1042-S. H&r block on line 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. H&r block on line 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. H&r block on line 4419, Electronic reporting. H&r block on line 7004, Extension to file Form 1042. H&r block on line 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. H&r block on line 8288, Reporting and Paying the Tax, Form 8288, U. H&r block on line S. H&r block on line Withholding Tax Return for Dispositions by Foreign Persons of U. H&r block on line S. H&r block on line Real Property Interests. H&r block on line 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. H&r block on line S. H&r block on line Real Property Interests. H&r block on line 8288-B, Categories (1), (2), and (3). H&r block on line 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). H&r block on line 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. H&r block on line 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). H&r block on line 8833, Claiming treaty benefits. H&r block on line 940, Federal unemployment tax (FUTA). H&r block on line 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. H&r block on line 972, Consent dividends. H&r block on line SS-4, U. H&r block on line S. H&r block on line Taxpayer Identification Numbers SS-5, U. H&r block on line S. H&r block on line Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. H&r block on line , Form W-2. H&r block on line W-4, Alternate withholding procedure. H&r block on line , Form W-4, Employee's Withholding Allowance Certificate. H&r block on line , Withholding exemptions. H&r block on line , Special instructions for Form W-4. H&r block on line W-7, U. H&r block on line S. H&r block on line Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. H&r block on line W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. H&r block on line W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. H&r block on line S. H&r block on line Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). H&r block on line G Gambling winnings, Gambling winnings (Income Code 28). H&r block on line Graduated rates, Graduated rates. H&r block on line Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. H&r block on line Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. H&r block on line Guam, Guam or Northern Mariana Islands corporations. H&r block on line H Help (see Tax help) I Identification number, taxpayer, U. H&r block on line S. H&r block on line Taxpayer Identification Numbers, Identification numbers. H&r block on line Illegal aliens, Illegal aliens. H&r block on line Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. H&r block on line Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. H&r block on line Source of, Source of Income Transportation, Transportation income. H&r block on line Income code 01, Interest paid by U. H&r block on line S. H&r block on line obligors—general (Income Code 1). H&r block on line 02, Interest on real property mortgages (Income Code 2). H&r block on line 03, Interest paid to controlling foreign corporations (Income Code 3). H&r block on line 04, Interest paid by foreign corporations (Income Code 4). H&r block on line 06, Dividends paid by U. H&r block on line S. H&r block on line corporations — general (Income Code 6). H&r block on line 07, Dividends qualifying for direct dividend rate (Income Code 7). H&r block on line 08, Dividends paid by foreign corporations (Income Code 8). H&r block on line 09, Capital gains (Income Code 9). H&r block on line 10, Industrial royalties (Income Code 10). H&r block on line 11, Motion picture or television copyright royalties (Income Code 11). H&r block on line 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). H&r block on line 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). H&r block on line 17, Pay for dependent personal services (Income Code 17). H&r block on line 18, Pay for teaching (Income Code 18). H&r block on line 19, Pay during studying and training (Income Code 19). H&r block on line 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). H&r block on line 29, Interest on deposits (Income Code 29). H&r block on line 30, Original issue discount (Income Code 30). H&r block on line 50, Other income (Income Code 50). H&r block on line Independent personal services Defined, Pay for independent personal services (Income Code 16). H&r block on line Exempt from withholding, Pay for independent personal services (Income Code 16). H&r block on line , 30% rate. H&r block on line India, Students and business apprentices from India. H&r block on line Indirect account holders, Indirect Account Holders Installment payment, Installment payments. H&r block on line , Installment payments. H&r block on line Insurance proceeds, Insurance proceeds. H&r block on line Interest Contingent, Contingent interest. H&r block on line Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). H&r block on line Deposits, Interest on deposits (Income Code 29). H&r block on line Foreign business arrangements, Interest from foreign business arrangements. H&r block on line Foreign corporations, Interest paid by foreign corporations (Income Code 4). H&r block on line Income, Interest Portfolio, Portfolio interest. H&r block on line , Interest that does not qualify as portfolio interest. H&r block on line Real property mortgages, Interest on real property mortgages (Income Code 2). H&r block on line Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. H&r block on line Qualified, Qualified intermediary. H&r block on line , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. H&r block on line S. H&r block on line Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. H&r block on line M Magnetic media reporting, Electronic reporting. H&r block on line Marketable securities, Marketable securities. H&r block on line Mexico, Exception 3. H&r block on line Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). H&r block on line N Non-registered obligations, Obligations not in registered form. H&r block on line Nonqualified intermediary, Nonqualified intermediary. H&r block on line , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. H&r block on line Married to U. H&r block on line S. H&r block on line citizen or resident, Married to U. H&r block on line S. H&r block on line citizen or resident alien. H&r block on line Nonwage pay, Pay that is not wages. H&r block on line Northern Mariana Islands, Guam or Northern Mariana Islands corporations. H&r block on line Notional principal contract income, Notional principal contract income. H&r block on line NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. H&r block on line Obligations: Not in registered form, Obligations not in registered form. H&r block on line Offshore accounts, Offshore accounts. H&r block on line Original issue discount, Original issue discount (Income Code 30). H&r block on line Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. H&r block on line Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. H&r block on line Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. H&r block on line , Smaller partnerships and trusts. H&r block on line , Smaller partnerships and trusts. H&r block on line Withholding foreign, Withholding foreign partnership and foreign trust. H&r block on line , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). H&r block on line Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). H&r block on line Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. H&r block on line Studying, Pay during studying and training (Income Code 19). H&r block on line Teaching, Pay for teaching (Income Code 18). H&r block on line Training, Pay during studying and training (Income Code 19). H&r block on line Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. H&r block on line Form 1042, Penalties Form 8804, Penalties. H&r block on line Form 8805, Penalties. H&r block on line Magnetic media, Failure to file electronically. H&r block on line Trust fund recovery, Trust fund recovery penalty. H&r block on line Pensions, Pension payments. H&r block on line , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. H&r block on line Per diem, Per diem paid by the U. H&r block on line S. H&r block on line Government. H&r block on line Personal service income, Personal service income. H&r block on line Pooled withholding information, Pooled withholding information. H&r block on line Portfolio interest, Portfolio interest. H&r block on line , Interest that does not qualify as portfolio interest. H&r block on line Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. H&r block on line Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. H&r block on line S. H&r block on line possession. H&r block on line , Exception 4. H&r block on line Q QI withholding agreement, QI withholding agreement. H&r block on line Qualified intermediary, Qualified intermediary. H&r block on line , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. H&r block on line Dividends paid by, Dividends paid by U. H&r block on line S. H&r block on line corporations — general (Income Code 6). H&r block on line R Racing purses, Racing purses. H&r block on line Real property interest Disposition of, U. H&r block on line S. H&r block on line Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. H&r block on line Registered obligations, Obligations in registered form. H&r block on line Researchers, Tax treaties. H&r block on line Resident alien defined, Resident alien. H&r block on line Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. H&r block on line S. H&r block on line Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. H&r block on line S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. H&r block on line Scholarship, Scholarships, fellowships, and grants. H&r block on line , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. H&r block on line , Income from securities. H&r block on line Services performed outside the U. H&r block on line S. H&r block on line , Services performed outside the United States. H&r block on line Short-term obligation, Short-term obligations. H&r block on line Social security, Social security and Medicare tax. H&r block on line Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. H&r block on line T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. H&r block on line Dependent personal services, Tax treaties. H&r block on line Entertainers and athletes, Tax treaties. H&r block on line Gains, Tax treaties. H&r block on line Gambling winnings, Tax treaties. H&r block on line Independent personal services, Tax treaties. H&r block on line Student, Tax treaties. H&r block on line Students and trainees, Tax treaties. H&r block on line Tables, Tax Treaty Tables Teaching, Tax treaties. H&r block on line Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. H&r block on line Taxpayer identification number (TIN), U. H&r block on line S. H&r block on line Taxpayer Identification Numbers, Identification numbers. H&r block on line Exceptions, Exceptions to TIN requirement. H&r block on line Teachers, Pay for teaching (Income Code 18). H&r block on line Ten-percent owners, Ten-percent owners. H&r block on line Territorial limits, Territorial limits. H&r block on line Totalization agreements, Social security and Medicare tax. H&r block on line Transportation income, Transportation income. H&r block on line Travel expenses, Travel expenses. H&r block on line Trust Territory of the Pacific Islands, Income from U. H&r block on line S. H&r block on line Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. H&r block on line Trusts Foreign, Foreign simple and grantor trust. H&r block on line Smaller, Smaller partnerships and trusts. H&r block on line Withholding foreign, Withholding foreign partnership and foreign trust. H&r block on line , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. H&r block on line S. H&r block on line agent of foreign person, U. H&r block on line S. H&r block on line agent of foreign person. H&r block on line U. H&r block on line S. H&r block on line branch Foreign bank, U. H&r block on line S. H&r block on line branches of foreign banks and foreign insurance companies. H&r block on line , Income paid to U. H&r block on line S. H&r block on line branch of foreign bank or insurance company. H&r block on line Foreign insurance company, U. H&r block on line S. H&r block on line branches of foreign banks and foreign insurance companies. H&r block on line , Income paid to U. H&r block on line S. H&r block on line branch of foreign bank or insurance company. H&r block on line Foreign person, U. H&r block on line S. H&r block on line branches of foreign persons. H&r block on line U. H&r block on line S. H&r block on line national, 30% rate. H&r block on line U. H&r block on line S. H&r block on line real property interest, U. H&r block on line S. H&r block on line real property interest. H&r block on line U. H&r block on line S. H&r block on line savings bonds, Income from U. H&r block on line S. H&r block on line Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. H&r block on line U. H&r block on line S. H&r block on line territorial limits, Territorial limits. H&r block on line U. H&r block on line S. H&r block on line Virgin Islands, U. H&r block on line S. H&r block on line Virgin Islands and American Samoa corporations. H&r block on line Unexpected payment, Unexpected payment. H&r block on line W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. H&r block on line When to withhold, When to withhold. H&r block on line Withhold, amount to, Determination of amount to withhold. H&r block on line Withhold, when to, When to withhold. H&r block on line Withholding Agreements, QI withholding agreement. H&r block on line , WP and WT withholding agreements. H&r block on line , Withholding agreements. H&r block on line , Income Code 43. H&r block on line Alternative procedure, Alternative procedure. H&r block on line Certificate, Withholding Certificates, Withholding certificate. H&r block on line Rate pool, Pooled withholding information. H&r block on line Real property, U. H&r block on line S. H&r block on line Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. H&r block on line Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. H&r block on line Exemption, Withholding exemption. H&r block on line Final payment exemption, Final payment exemption. H&r block on line Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. H&r block on line Scholarships and fellowship grants, Alternate withholding procedure. H&r block on line Students, Tax treaties. H&r block on line Withholding agreements, Withholding agreements. H&r block on line , Income Code 43. H&r block on line Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Employment-Related Identity Theft

If you have experienced one of the following, this may be an indication your Social Security number or other personal information may have been used by another person without your permission for employment purposes.    

  1. You received a letter 4491C from the Internal Revenue Service stating that you were the victim of employment related identity theft or
  2. You received a notice from the Internal Revenue Service stating that you received wages that you did not earn or
  3. You receive a Form W-2 or 1099 from an employer for whom you did not work or
  4. You receive your annual “Notice of Earnings” statement from the Social Security Administration and the income showing on the statement is more than you have earned or
  5. Your Social Security benefits have been adjusted/denied because of wages that you did not earn

What you should do:

  • Contact the IRS at the number or fax listed on the letter or notice if you received an IRS letter or notice.
  • Contact the Social Security Administration if you received a Form W-2 from an unknown employer, your “Annual Notice of Earnings” from the Social Security Administration shows more wages than you earned or you had your Social Security benefits adjusted/denied. They will review your earnings with you to ensure their records are correct.
  • Review earnings posted to your record on your Social Security Statement. Workers, age 18 and older, may create an account to get their Statement

Additional steps you should take if you suspect that you are the victim of employment related identity theft

  • File a report with your local police department. 
  • Place a fraud alert on your credit reports by contacting any one of the three nationwide credit reporting companies: 

                        Equifax: 800-525-6285  www.equifax.com

                        Experian: 888-397-3742  www.experian.com

                        Trans Union: 800-916-8800  www.transunion.com

                            Federal Trade Commission
                            600 Pennsylvania Avenue NW
                            Washington, DC  20580  

  • Contact any banks or other financial institutions to close any accounts that are unused, have been tampered with or opened without your permission. 
  • If you have information about the identity thief that impacted your personal information negatively, file an online complaint with the Internet Crime Complaint Center (IC3). The IC3 gives victims of cyber-crime a convenient and easy-to-use reporting mechanism that alerts authorities of suspected criminal or civil violations. IC3 sends every complaint to one or more law enforcement or regulatory agencies that have jurisdiction over the matter.

If you are unable to file your tax return because another person has already filed a return under your SSN

  • You are encouraged to contact the IRS at the Identity Theft Specialized Unit (IPSU), toll free at 1-800-908-4490 so we can take steps to further secure your compromised tax account.  Assistors in this unit are specially trained in Identity Theft issues. 
  • Complete Form 14039  or Form 14039SP (Española) to report the identity theft incident, and have an identity theft indicator placed on your account to allow IRS to take protective actions.  

The IPSU hours of Operation:  Monday – Friday 7 a.m. – 7 p.m. your local time (Alaska & Hawaii follow Pacific Time)

For Additional Information

Page Last Reviewed or Updated: 07-Jan-2014

The H&r Block On Line

H&r block on line 11. H&r block on line   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. H&r block on line S. H&r block on line Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. H&r block on line This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. H&r block on line You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. H&r block on line These forms are discussed in this chapter. H&r block on line To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . H&r block on line If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. H&r block on line Read Aliens Required To Obtain Sailing or Departure Permits . H&r block on line Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. H&r block on line Useful Items - You may want to see: Form (and Instructions) 1040-C U. H&r block on line S. H&r block on line Departing Alien Income Tax Return 2063 U. H&r block on line S. H&r block on line Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. H&r block on line Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. H&r block on line If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. H&r block on line Category 1. H&r block on line   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. H&r block on line Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. H&r block on line However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. H&r block on line   The statement must be presented to an IRS office. H&r block on line Category 2. H&r block on line    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. H&r block on line S. H&r block on line tax under U. H&r block on line S. H&r block on line tax laws (described in chapter 10), and Who receive no other income from U. H&r block on line S. H&r block on line sources. H&r block on line If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. H&r block on line This is true even if your income is exempt from U. H&r block on line S. H&r block on line tax because of an income tax treaty, consular agreement, or international agreement. H&r block on line Category 3. H&r block on line   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. H&r block on line S. H&r block on line sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. H&r block on line S. H&r block on line Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. H&r block on line S. H&r block on line trade or business. H&r block on line (See Interest Income in chapter 3. H&r block on line ) Category 4. H&r block on line   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. H&r block on line S. H&r block on line sources while in the United States under those visas, other than: Income from employment authorized by the U. H&r block on line S. H&r block on line Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. H&r block on line S. H&r block on line trade or business. H&r block on line (See Interest Income in chapter 3. H&r block on line ) Category 5. H&r block on line   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. H&r block on line If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. H&r block on line Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. H&r block on line S. H&r block on line possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. H&r block on line S. H&r block on line possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. H&r block on line Category 6. H&r block on line   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. H&r block on line S. H&r block on line tax. H&r block on line Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. H&r block on line To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. H&r block on line See Forms To File , later. H&r block on line You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. H&r block on line See Paying Taxes and Obtaining Refunds , later. H&r block on line Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. H&r block on line Where to get a sailing or departure permit. H&r block on line   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. H&r block on line When to get a sailing or departure permit. H&r block on line   You should get your sailing or departure permit at least 2 weeks before you plan to leave. H&r block on line You cannot apply earlier than 30 days before your planned departure date. H&r block on line Do not wait until the last minute in case there are unexpected problems. H&r block on line Papers to submit. H&r block on line   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. H&r block on line Bring the following records with you if they apply. H&r block on line Your passport and alien registration card or visa. H&r block on line Copies of your U. H&r block on line S. H&r block on line income tax returns filed for the past 2 years. H&r block on line If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. H&r block on line Receipts for income taxes paid on these returns. H&r block on line Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. H&r block on line A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. H&r block on line If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. H&r block on line Proof of estimated tax payments for the past year and this year. H&r block on line Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. H&r block on line Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. H&r block on line Copies of the application for, and approval of, the grant. H&r block on line A statement of the amount paid, and your duties and obligations under the grant. H&r block on line A list of any previous grants. H&r block on line Documents indicating you qualify for any special tax treaty benefits claimed. H&r block on line Document verifying your date of departure from the United States, such as an airline ticket. H&r block on line Document verifying your U. H&r block on line S. H&r block on line taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). H&r block on line Note. H&r block on line   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. H&r block on line This applies whether or not your spouse requires a permit. H&r block on line Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. H&r block on line Employees in the IRS office can assist in filing these forms. H&r block on line Both forms have a “certificate of compliance” section. H&r block on line When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. H&r block on line S. H&r block on line tax obligations have been satisfied according to available information. H&r block on line Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. H&r block on line Form 2063 This is a short form that asks for certain information but does not include a tax computation. H&r block on line The following departing aliens can get their sailing or departure permits by filing Form 2063. H&r block on line Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. H&r block on line Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. H&r block on line However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. H&r block on line Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. H&r block on line The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. H&r block on line However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. H&r block on line Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. H&r block on line Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. H&r block on line When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. H&r block on line However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. H&r block on line See Bond To Ensure Payment , discussed later. H&r block on line The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. H&r block on line Returning to the United States. H&r block on line   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. H&r block on line You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. H&r block on line   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. H&r block on line The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. H&r block on line However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. H&r block on line Joint return on Form 1040-C. H&r block on line   Departing husbands and wives who are nonresident aliens cannot file joint returns. H&r block on line However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. H&r block on line Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. H&r block on line You must also pay any taxes due for past years. H&r block on line If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. H&r block on line However, the IRS cannot provide a refund at the time of departure. H&r block on line If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. H&r block on line Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. H&r block on line However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. H&r block on line The bond must equal the tax due plus interest to the date of payment as figured by the IRS. H&r block on line Information about the form of bond and security on it can be obtained from your IRS office. H&r block on line Filing Annual U. H&r block on line S. H&r block on line Income Tax Returns Form 1040-C is not an annual U. H&r block on line S. H&r block on line income tax return. H&r block on line If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. H&r block on line Chapters 5 and 7 discuss filing an annual U. H&r block on line S. H&r block on line income tax return. H&r block on line The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. H&r block on line S. H&r block on line income tax return. H&r block on line Prev  Up  Next   Home   More Online Publications