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Irs Tax Forms 2007

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Irs Tax Forms 2007

Irs tax forms 2007 6. Irs tax forms 2007   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Irs tax forms 2007 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Irs tax forms 2007 In determining your U. Irs tax forms 2007 S. Irs tax forms 2007 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Irs tax forms 2007 The most common dual-status tax years are the years of arrival and departure. Irs tax forms 2007 See Dual-Status Aliens in chapter 1. Irs tax forms 2007 If you are married and choose to be treated as a U. Irs tax forms 2007 S. Irs tax forms 2007 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Irs tax forms 2007 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Irs tax forms 2007 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Irs tax forms 2007 S. Irs tax forms 2007 Individual Income Tax Return 1040-C U. Irs tax forms 2007 S. Irs tax forms 2007 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Irs tax forms 2007 S. Irs tax forms 2007 Estimated Tax for Nonresident Alien Individuals 1040NR U. Irs tax forms 2007 S. Irs tax forms 2007 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Irs tax forms 2007 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Irs tax forms 2007 If you have not previously established a fiscal tax year, your tax year is the calendar year. Irs tax forms 2007 A calendar year is 12 consecutive months ending on December 31. Irs tax forms 2007 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Irs tax forms 2007 S. Irs tax forms 2007 resident for any calendar year, you will be treated as a U. Irs tax forms 2007 S. Irs tax forms 2007 resident for any part of your fiscal year that falls within that calendar year. Irs tax forms 2007 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Irs tax forms 2007 Income from sources outside the United States is taxable if you receive it while you are a resident alien. Irs tax forms 2007 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Irs tax forms 2007 For the part of the year you are a nonresident alien, you are taxed on income from U. Irs tax forms 2007 S. Irs tax forms 2007 sources and on certain foreign source income treated as effectively connected with a U. Irs tax forms 2007 S. Irs tax forms 2007 trade or business. Irs tax forms 2007 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Irs tax forms 2007 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Irs tax forms 2007 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Irs tax forms 2007 S. Irs tax forms 2007 citizen after receiving it and before the end of the year. Irs tax forms 2007 Income from U. Irs tax forms 2007 S. Irs tax forms 2007 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Irs tax forms 2007 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Irs tax forms 2007 In certain cases, however, treaty provisions may apply while you were a resident alien. Irs tax forms 2007 See chapter 9 for more information. Irs tax forms 2007 When determining what income is taxed in the United States, you must consider exemptions under U. Irs tax forms 2007 S. Irs tax forms 2007 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Irs tax forms 2007 For a further discussion of tax treaties, see chapter 9. Irs tax forms 2007 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Irs tax forms 2007 1) Standard deduction. Irs tax forms 2007   You cannot use the standard deduction allowed on Form 1040. Irs tax forms 2007 However, you can itemize any allowable deductions. Irs tax forms 2007 2) Exemptions. Irs tax forms 2007   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Irs tax forms 2007 3) Head of household. Irs tax forms 2007   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Irs tax forms 2007 4) Joint return. Irs tax forms 2007   You cannot file a joint return. Irs tax forms 2007 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Irs tax forms 2007 5) Tax rates. Irs tax forms 2007   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Irs tax forms 2007 S. Irs tax forms 2007 trade or business. Irs tax forms 2007 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Irs tax forms 2007 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Irs tax forms 2007 S. Irs tax forms 2007 national. Irs tax forms 2007  See the instructions for Form 1040NR to see if you qualify. Irs tax forms 2007    A U. Irs tax forms 2007 S. Irs tax forms 2007 national is an individual who, although not a U. Irs tax forms 2007 S. Irs tax forms 2007 citizen, owes his or her allegiance to the United States. Irs tax forms 2007 U. Irs tax forms 2007 S. Irs tax forms 2007 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Irs tax forms 2007 S. Irs tax forms 2007 nationals instead of U. Irs tax forms 2007 S. Irs tax forms 2007 citizens. Irs tax forms 2007 6) Tax credits. Irs tax forms 2007   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Irs tax forms 2007 S. Irs tax forms 2007 citizen or resident, as discussed in chapter 1. Irs tax forms 2007 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs tax forms 2007 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Irs tax forms 2007 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Irs tax forms 2007 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs tax forms 2007 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Irs tax forms 2007 S. Irs tax forms 2007 national, or Student or business apprentice from India. Irs tax forms 2007 For more information, see Exemptions in chapter 5. Irs tax forms 2007 How To Figure Tax When you figure your U. Irs tax forms 2007 S. Irs tax forms 2007 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Irs tax forms 2007 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Irs tax forms 2007 S. Irs tax forms 2007 citizens and residents. Irs tax forms 2007 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Irs tax forms 2007 You cannot take any deductions against this income. Irs tax forms 2007 Social security and railroad retirement benefits. Irs tax forms 2007   During the part of the year you are a nonresident alien, 85% of any U. Irs tax forms 2007 S. Irs tax forms 2007 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Irs tax forms 2007 (See The 30% Tax in chapter 4. Irs tax forms 2007 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Irs tax forms 2007 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Irs tax forms 2007 If you received U. Irs tax forms 2007 S. Irs tax forms 2007 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Irs tax forms 2007 You will not receive separate statements for the benefits received during your periods of U. Irs tax forms 2007 S. Irs tax forms 2007 residence and nonresidence. Irs tax forms 2007 Therefore, it is important for you to keep careful records of these amounts. Irs tax forms 2007 You will need this information to properly complete your return and determine your tax liability. Irs tax forms 2007 If you received railroad retirement benefits while you were a nonresident alien, the U. Irs tax forms 2007 S. Irs tax forms 2007 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Irs tax forms 2007 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Irs tax forms 2007 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Irs tax forms 2007 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Irs tax forms 2007 There are certain restrictions that may apply. Irs tax forms 2007 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Irs tax forms 2007 Foreign tax credit. Irs tax forms 2007   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Irs tax forms 2007   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Irs tax forms 2007 For more information, see the Instructions for Form 1116 and Publication 514. Irs tax forms 2007 Child and dependent care credit. Irs tax forms 2007   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Irs tax forms 2007 Generally, you must be able to claim an exemption for your dependent. Irs tax forms 2007   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Irs tax forms 2007   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Irs tax forms 2007   For more information, get Publication 503 and Form 2441. Irs tax forms 2007 Retirement savings contributions credit. Irs tax forms 2007   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Irs tax forms 2007 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Irs tax forms 2007 Use Form 8880 to figure the credit. Irs tax forms 2007 For more information, see Publication 590. Irs tax forms 2007 Child tax credit. Irs tax forms 2007   You may be able to take this credit if you have a qualifying child. Irs tax forms 2007   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Irs tax forms 2007 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Irs tax forms 2007 Is a U. Irs tax forms 2007 S. Irs tax forms 2007 citizen, a U. Irs tax forms 2007 S. Irs tax forms 2007 national, or a resident alien. Irs tax forms 2007 Did not provide over half of his or her own support for 2013. Irs tax forms 2007 Lived with you more than half of 2013. Irs tax forms 2007 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Irs tax forms 2007 Is claimed as a dependent on your return. Irs tax forms 2007 An adopted child is always treated as your own child. Irs tax forms 2007 An adopted child includes a child lawfully placed with you for legal adoption. Irs tax forms 2007   See your form instructions for additional details. Irs tax forms 2007 Adoption credit. Irs tax forms 2007   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Irs tax forms 2007 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Irs tax forms 2007 To claim the adoption credit, file Form 8839 with the U. Irs tax forms 2007 S. Irs tax forms 2007 income tax return that you file. Irs tax forms 2007   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Irs tax forms 2007 S. Irs tax forms 2007 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Irs tax forms 2007 Payments You can report as payments against your U. Irs tax forms 2007 S. Irs tax forms 2007 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Irs tax forms 2007 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Irs tax forms 2007 S. Irs tax forms 2007 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Irs tax forms 2007 Forms To File The U. Irs tax forms 2007 S. Irs tax forms 2007 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Irs tax forms 2007 Resident at end of year. Irs tax forms 2007   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Irs tax forms 2007 S. Irs tax forms 2007 resident on the last day of the tax year. Irs tax forms 2007 Write “Dual-Status Return” across the top of the return. Irs tax forms 2007 Attach a statement to your return to show the income for the part of the year you are a nonresident. Irs tax forms 2007 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Irs tax forms 2007 Nonresident at end of year. Irs tax forms 2007   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Irs tax forms 2007 S. Irs tax forms 2007 resident on the last day of the tax year. Irs tax forms 2007 Write “Dual-Status Return” across the top of the return. Irs tax forms 2007 Attach a statement to your return to show the income for the part of the year you are a resident. Irs tax forms 2007 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Irs tax forms 2007   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Irs tax forms 2007 For more information, see Expatriation Tax in chapter 4. Irs tax forms 2007 Statement. Irs tax forms 2007   Any statement must have your name, address, and taxpayer identification number on it. Irs tax forms 2007 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Irs tax forms 2007 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Irs tax forms 2007 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Irs tax forms 2007 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Irs tax forms 2007 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Irs tax forms 2007 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Irs tax forms 2007 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Irs tax forms 2007 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Irs tax forms 2007 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Irs tax forms 2007 O. Irs tax forms 2007 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Irs tax forms 2007 Prev  Up  Next   Home   More Online Publications
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IRS Criminal Investigation Combats Identity Theft Refund Fraud

IRS YouTube Videos
ID Theft: IRS Efforts on Identity Theft

FS-2014-3, January 2014

The Internal Revenue Service (IRS) has seen a significant increase in refund fraud that involves identity thieves who file false claims for refunds by stealing and using someone's Social Security number. The investigative work done by Criminal Investigation (CI) is a major component of the IRS’s efforts to combat tax-related identity theft. 

Statistical Data 

In Fiscal Year (FY) 2013, the IRS initiated approximately 1,492 identity theft related criminal investigations, an increase of 66 percent over investigations initiated in FY 2012. Direct investigative time applied to identity theft related investigations has increased 216 percent over the last two years. Prosecution recommendations, indictments, and those convicted and sentenced for identity theft violations have increased dramatically since FY 2011. Sentences handed down for convictions relating to identity theft have been significant, ranging from two months to 317 months.  
 

 

FY2013

FY 2012

  FY 2011

 Investigations Initiated

1492

898

276

 Prosecution Recommendations

1257

544

218

 Indictments/Informations

1050

494

165

 Sentenced

438

223

80


Enforcement Efforts 

Criminal Investigation is committed to investigating and prosecuting identity thieves who attempt to defraud the federal government by filing fraudulent refund claims using another person’s identifying information.

The IRS continues to seek out and identify additional tools and methods to combat the proliferation of tax-related identity theft.  FY 2013 efforts include: 

Identity Theft Enforcement Sweeps - In January 2013, Criminal Investigation conducted a coordinated identity theft enforcement sweep in collaboration with DOJ-Tax and United States Attorney’s Offices throughout the country.  This nationwide effort resulted in 734 enforcement actions related to identity theft and refund fraud and involved 389 individuals, 109 arrests, 48 search warrants, and 189 indictments, information and criminal complaints.

Law Enforcement Assistance Program - In March 2013, IRS announced to the public that the Law Enforcement Assistance Program, formerly known as the Identity Theft Pilot Disclosure Program, was expanded nationwide.  This program provides for the disclosure of federal tax return information associated with the accounts of known and suspected identity victims of identity theft with the express written consent of those victims.  There are currently more than 300 state/local law enforcement agencies from 35 states participating.  For FY 2013, more than 2,400 requests had been received from state and local law enforcement agencies.

Identify Theft Clearinghouse (ITC) - The Identity Theft Clearinghouse (ITC) continues to develop and refer identity theft refund fraud schemes to CI Field Offices for investigation.  For FY 2013 the ITC had received more than 1,400 identity theft related leads. 

Data Processing Center(DPC) Identity Theft Victims List Process - This process centralizes identity theft victims’ lists and information forwarded to IRS-CI by other federal, state and local agencies during nationwide investigative efforts.  The information is analyzed and necessary adjustments are made to accounts of taxpayers that are likely targets of ID theft.  The DPC processed over 71.7 percent more identity records in FY 2013 than it did in FY 2012.

Multi-Agency Task Forces and Working Groups - CI is the lead agency or actively involved in more than 30 multi-regional task forces or working groups including state/local and federal law enforcement agencies solely focusing on identity theft.      

The following are highlights from significant identity-theft cases. All details are based on court documents.

Self-Proclaimed “First Lady” of Tax Fraud Sentenced

On July 16, 2013, in Tampa, Fla., Rashia Wilson, was sentenced to 234 months in prison on wire fraud and aggravated identity theft charges stemming from her scheme to defraud the IRS, and to a consecutive 18 months in prison for being a felon in possession of a firearm.  Wilson was also ordered to forfeit $2,240,096, which constituted the proceeds traceable to the offense.  According to court documents, from at least April 2009 through their arrests in September 2012, Wilson and her co-conspirator, Maurice J. Larry, engaged in a scheme to defraud the IRS by negotiating fraudulently obtained tax refunds. They did so by receiving U.S. Treasury checks and pre-paid debit cards that were loaded with proceeds derived from filing false and fraudulent federal income tax returns in other persons' names, without those persons’ permission or knowledge.  Wilson and Larry filed these false and fraudulent federal income tax returns from multiple locations, including Wilson's residence and hotels in the Tampa area.  Wilson, Larry, and others then used these fraudulently obtained tax refunds to make hundreds of thousands of dollars’ worth of retail purchases, to purchase money orders, and to withdraw cash. Larry was sentenced to 174 months in prison and ordered to forfeit $2,240,096.

Woman Sentenced for Running Stolen Identity Tax Fraud Scheme
On July 30, 2013, in St. Louis, Mo., Tania Henderson was sentenced to 144 months in prison and ordered to pay $835,883 in restitution to the IRS. Henderson pleaded guilty on April 29, 2013, to theft of government funds and aggravated identity theft. According to her plea agreement and other court documents, Henderson stole the identities of more than 400 individuals, many of whom were deceased, and filed fraudulent tax returns using their names and Social Security account numbers. Between August and November 2012, Henderson filed 236 fraudulent tax returns. Using a network of family and friends, she would collect refund checks or prepaid debit cards for the refund amounts and liquidate the proceeds of her scheme.  

Leaders of Multi-Million Dollar Fraud Ring Sentenced
On May 8, 2012, in Montgomery, Ala., Veronica Dale and Alchico Grant, who jointly ran a stolen identity refund fraud ring that attempted to defraud the United States of millions of dollars over several years, were sentenced to prison. Veronica Dale was sentenced to 334 months in prison and Alchico Grant was sentenced to 310 months in prison.  Dale and Grant were both ordered to pay more than $2.8 million in restitution to the IRS. In September 2011, Grant pleaded guilty to five charges from two separate indictments, including conspiracy, wire fraud and aggravated identity theft. In October 2011, Dale pleaded guilty to seven charges from two indictments, including conspiracy, filing false claims, wire fraud and aggravated identity theft.  According to court documents, beginning in 2009 and continuing through 2010, the defendants were part of a scheme that involved fraudulently obtaining tax refunds by filing false tax returns using stolen identities. Dale admitted that she filed more than 500 fraudulent returns that sought at least $3,741,908 in tax refunds.  These returns were filed using the names of Medicaid beneficiaries, whose personal information Dale obtained while working for a company that serviced Medicaid programs.  Dale directed the refunds to different bank accounts that she and other co-conspirators controlled.

The latest information on Identity Theft enforcement efforts and individual cases are available on IRS.gov.

Page Last Reviewed or Updated: 07-Jan-2014

The Irs Tax Forms 2007

Irs tax forms 2007 Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Irs tax forms 2007 Reporting Tips to Your EmployerElectronic tip statement. Irs tax forms 2007 Final report. Irs tax forms 2007 Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. Irs tax forms 2007   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Irs tax forms 2007 How to keep a daily tip record. Irs tax forms 2007   There are two ways to keep a daily tip record. Irs tax forms 2007 You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Irs tax forms 2007 You should keep your daily tip record with your tax or other personal records. Irs tax forms 2007 You must keep your records for as long as they are important for administration of the federal tax law. Irs tax forms 2007 For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Irs tax forms 2007    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Irs tax forms 2007 To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. Irs tax forms 2007 Publication 1244 is also available at www. Irs tax forms 2007 irs. Irs tax forms 2007 gov/pub1244. Irs tax forms 2007 Publication 1244 includes a 1-year supply of Form 4070A. Irs tax forms 2007 Each day, write in the information asked for on the form. Irs tax forms 2007 A filled-in Form 4070A is shown on the following page. Irs tax forms 2007   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Irs tax forms 2007 Although you do not report these tips to your employer, you must report them on your tax return. Irs tax forms 2007   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Irs tax forms 2007 Then, each workday, write the date and the following information. Irs tax forms 2007 Cash tips you get directly from customers or from other employees. Irs tax forms 2007 Tips from credit and debit card charge customers that your employer pays you. Irs tax forms 2007 The value of any noncash tips you get, such as tickets, passes, or other items of value. Irs tax forms 2007 The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Irs tax forms 2007 Please click here for the text description of the image. Irs tax forms 2007 Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Irs tax forms 2007   You can use an electronic system provided by your employer to record your daily tips. Irs tax forms 2007 If you do, you must receive and keep a paper copy of this record. Irs tax forms 2007 Service charges. Irs tax forms 2007    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Irs tax forms 2007 This is part of your wages, not a tip. Irs tax forms 2007 The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. Irs tax forms 2007 See examples below. Irs tax forms 2007 Example 1. Irs tax forms 2007 Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Irs tax forms 2007 Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Irs tax forms 2007 Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Irs tax forms 2007 Do not include the 18% charge in your tip diary. Irs tax forms 2007 Service charges that are paid to you are considered wages, not tips. Irs tax forms 2007 Example 2. Irs tax forms 2007 Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Irs tax forms 2007 David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. Irs tax forms 2007 Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Irs tax forms 2007 Be sure to include this amount in your tip diary. Irs tax forms 2007 Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Irs tax forms 2007 Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Irs tax forms 2007   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Irs tax forms 2007 What tips to report. Irs tax forms 2007   Report to your employer only cash, check, and debit and credit card tips you receive. Irs tax forms 2007   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Irs tax forms 2007   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Irs tax forms 2007 Do not report to your employer any portion of the tips you receive that you pass on to other employees. Irs tax forms 2007 However, you must report tips you receive from other employees. Irs tax forms 2007   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Irs tax forms 2007 You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Irs tax forms 2007 How to report. Irs tax forms 2007   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Irs tax forms 2007 Fill in the information asked for on the form, sign and date the form, and give it to your employer. Irs tax forms 2007 A sample filled-in Form 4070 is shown above. Irs tax forms 2007 To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Irs tax forms 2007   If you do not use Form 4070, give your employer a statement with the following information. Irs tax forms 2007 Your name, address, and social security number. Irs tax forms 2007 Your employer's name, address, and business name (if it is different from your employer's name). Irs tax forms 2007 The month (or the dates of any shorter period) in which you received tips. Irs tax forms 2007 The total tips required to be reported for that period. Irs tax forms 2007 You must sign and date the statement. Irs tax forms 2007 Be sure to keep a copy with your tax or other personal records. Irs tax forms 2007   Your employer may require you to report your tips more than once a month. Irs tax forms 2007 However, the statement cannot cover a period of more than 1 calendar month. Irs tax forms 2007 Electronic tip statement. Irs tax forms 2007   Your employer can have you furnish your tip statements electronically. Irs tax forms 2007 When to report. Irs tax forms 2007   Give your report for each month to your employer by the 10th of the next month. Irs tax forms 2007 If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Irs tax forms 2007 Example. Irs tax forms 2007 You must report your tips received in September 2014 by October 10, 2014. Irs tax forms 2007 Final report. Irs tax forms 2007   If your employment ends during the month, you can report your tips when your employment ends. Irs tax forms 2007 Penalty for not reporting tips. Irs tax forms 2007   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. Irs tax forms 2007 (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Irs tax forms 2007 ) The penalty amount is in addition to the taxes you owe. Irs tax forms 2007   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Irs tax forms 2007 To do so, attach a statement to your return explaining why you did not report them. Irs tax forms 2007 Giving your employer money for taxes. Irs tax forms 2007   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Irs tax forms 2007 If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Irs tax forms 2007   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. Irs tax forms 2007 All taxes on your regular pay. Irs tax forms 2007 Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Irs tax forms 2007 Federal, state, and local income taxes on your reported tips. Irs tax forms 2007    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Irs tax forms 2007 If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Irs tax forms 2007 See Publication 505, Tax Withholding and Estimated Tax, for more information. Irs tax forms 2007    Uncollected taxes. Irs tax forms 2007 You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. Irs tax forms 2007 These uncollected taxes will be shown on your 2013 Form W-2. Irs tax forms 2007 See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Irs tax forms 2007 Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Irs tax forms 2007 The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Irs tax forms 2007 There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Irs tax forms 2007 A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. Irs tax forms 2007 For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Irs tax forms 2007 irs. Irs tax forms 2007 gov/pub/irs-irbs/irb01-02. Irs tax forms 2007 pdf. Irs tax forms 2007 If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Irs tax forms 2007 See Revenue Procedure 2007-32, 2007-22 I. Irs tax forms 2007 R. Irs tax forms 2007 B. Irs tax forms 2007 1322, available at www. Irs tax forms 2007 irs. Irs tax forms 2007 gov/pub/irs-irbs/irb07_22. Irs tax forms 2007 pdf. Irs tax forms 2007 Your employer can provide you with a copy of any applicable agreement. Irs tax forms 2007 To find out more about these agreements, visit IRS. Irs tax forms 2007 gov and enter “restaurant tip reporting” in the search box. Irs tax forms 2007 You may also call 1-800-829-4933, visit www. Irs tax forms 2007 irs. Irs tax forms 2007 gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Irs tax forms 2007 Program@irs. Irs tax forms 2007 gov and request information on this program. Irs tax forms 2007 Reporting Tips on Your Tax Return How to report tips. Irs tax forms 2007   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Irs tax forms 2007 What tips to report. Irs tax forms 2007   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Irs tax forms 2007 Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. Irs tax forms 2007 Add to the amount in box 1 only the tips you did not report to your employer. Irs tax forms 2007   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. Irs tax forms 2007 Do not include the amount of these tips on your 2013 tax return. Irs tax forms 2007 Instead, include them on your 2014 tax return. Irs tax forms 2007 Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. Irs tax forms 2007 Although these tips were received in 2012, you must report them on your 2013 tax return. Irs tax forms 2007   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Irs tax forms 2007 Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Irs tax forms 2007 However, you must report tips you receive from other employees. Irs tax forms 2007    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Irs tax forms 2007    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Irs tax forms 2007   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Irs tax forms 2007 Cash and charge tips you received that totaled less than $20 for any month. Irs tax forms 2007 The value of noncash tips, such as tickets, passes, or other items of value. Irs tax forms 2007 Example. Irs tax forms 2007 Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Irs tax forms 2007 Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Irs tax forms 2007 He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Irs tax forms 2007 Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Irs tax forms 2007 He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Irs tax forms 2007 Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Irs tax forms 2007    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Irs tax forms 2007 To report these taxes, you must file a return even if you would not otherwise have to file. Irs tax forms 2007 You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Irs tax forms 2007 (You cannot file Form 1040EZ or Form 1040A. Irs tax forms 2007 )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Irs tax forms 2007 Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Irs tax forms 2007 Use Form 8959 to figure Additional Medicare Tax. Irs tax forms 2007 If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Irs tax forms 2007 To get railroad retirement credit, you must report tips to your employer. Irs tax forms 2007 Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Irs tax forms 2007    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Irs tax forms 2007 For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Irs tax forms 2007   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Irs tax forms 2007 You must report these amounts as additional tax on your return. Irs tax forms 2007   If you worked in the U. Irs tax forms 2007 S. Irs tax forms 2007 possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. Irs tax forms 2007 If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Irs tax forms 2007 Unlike the uncollected portion of the regular (1. Irs tax forms 2007 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Irs tax forms 2007   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Irs tax forms 2007 You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. Irs tax forms 2007 See the instructions for the appropriate form and line number indicated, and Form 8959. Irs tax forms 2007 (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Irs tax forms 2007 ) Self-employed persons. Irs tax forms 2007    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Irs tax forms 2007 See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Irs tax forms 2007 Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Irs tax forms 2007 They are not included in box 1 with your wages and reported tips. Irs tax forms 2007 If box 8 is blank, this discussion does not apply to you. Irs tax forms 2007 What are allocated tips. Irs tax forms 2007   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Irs tax forms 2007 Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Irs tax forms 2007 No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Irs tax forms 2007 How were your allocated tips figured. Irs tax forms 2007   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Irs tax forms 2007 Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Irs tax forms 2007 For information about the exact allocation method used, ask your employer. Irs tax forms 2007 Must you report your allocated tips on your tax return. Irs tax forms 2007   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. Irs tax forms 2007 Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. Irs tax forms 2007 Add to the amount in box 1 only the tips you did not report to your employer as required. Irs tax forms 2007 This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. Irs tax forms 2007   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Irs tax forms 2007 How to report allocated tips. Irs tax forms 2007   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Irs tax forms 2007 (You cannot file Form 1040A or Form 1040EZ). Irs tax forms 2007    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Irs tax forms 2007 Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Irs tax forms 2007 See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Irs tax forms 2007 How to request an approved lower rate. Irs tax forms 2007   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. Irs tax forms 2007 Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Irs tax forms 2007 The petition must include specific information about the establishment that will justify the lower rate. Irs tax forms 2007 A user fee must be paid with the petition. Irs tax forms 2007    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). Irs tax forms 2007 The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Irs tax forms 2007 Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. Irs tax forms 2007   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Irs tax forms 2007 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Irs tax forms 2007 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Irs tax forms 2007 Free help with your tax return. Irs tax forms 2007   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs tax forms 2007 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Irs tax forms 2007 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs tax forms 2007 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs tax forms 2007 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Irs tax forms 2007 To find the nearest VITA or TCE site, visit IRS. Irs tax forms 2007 gov or call 1-800-906-9887. Irs tax forms 2007   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs tax forms 2007 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs tax forms 2007 aarp. Irs tax forms 2007 org/money/taxaide or call 1-888-227-7669. Irs tax forms 2007   For more information on these programs, go to IRS. Irs tax forms 2007 gov and enter “VITA” in the search box. Irs tax forms 2007 Internet. Irs tax forms 2007 IRS. Irs tax forms 2007 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Irs tax forms 2007 Apply for an Employer Identification Number (EIN). Irs tax forms 2007 Go to IRS. Irs tax forms 2007 gov and enter Apply for an EIN in the search box. Irs tax forms 2007 Request an Electronic Filing PIN by going to IRS. Irs tax forms 2007 gov and entering Electronic Filing PIN in the search box. Irs tax forms 2007 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Irs tax forms 2007 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs tax forms 2007 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs tax forms 2007 Check the status of your amended return. Irs tax forms 2007 Go to IRS. Irs tax forms 2007 gov and enter Where's My Amended Return in the search box. Irs tax forms 2007 Download forms, instructions, and publications, including some accessible versions. Irs tax forms 2007 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Irs tax forms 2007 gov or IRS2Go. Irs tax forms 2007 Tax return and tax account transcripts are generally available for the current year and past three years. Irs tax forms 2007 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs tax forms 2007 gov. Irs tax forms 2007 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs tax forms 2007 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs tax forms 2007 gov. Irs tax forms 2007 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Irs tax forms 2007 gov or IRS2Go. Irs tax forms 2007 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Irs tax forms 2007 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Irs tax forms 2007 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Irs tax forms 2007 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Irs tax forms 2007 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs tax forms 2007 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Irs tax forms 2007 gov. Irs tax forms 2007 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs tax forms 2007 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs tax forms 2007 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Irs tax forms 2007 AARP offers the Tax-Aide counseling program as part of the TCE program. Irs tax forms 2007 Visit AARP's website to find the nearest Tax-Aide location. Irs tax forms 2007 Research your tax questions. Irs tax forms 2007 Search publications and instructions by topic or keyword. Irs tax forms 2007 Read the Internal Revenue Code, regulations, or other official guidance. Irs tax forms 2007 Read Internal Revenue Bulletins. Irs tax forms 2007 Sign up to receive local and national tax news by email. Irs tax forms 2007 Phone. Irs tax forms 2007 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs tax forms 2007 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Irs tax forms 2007 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs tax forms 2007 Call to locate the nearest volunteer help site, 1-800-906-9887. Irs tax forms 2007 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs tax forms 2007 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs tax forms 2007 Most VITA and TCE sites offer free electronic filing. Irs tax forms 2007 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs tax forms 2007 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs tax forms 2007 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Irs tax forms 2007 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Irs tax forms 2007 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs tax forms 2007 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs tax forms 2007 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs tax forms 2007 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Irs tax forms 2007 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs tax forms 2007 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Irs tax forms 2007 You should receive your order within 10 business days. Irs tax forms 2007 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Irs tax forms 2007 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Irs tax forms 2007 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Irs tax forms 2007 Call to ask tax questions, 1-800-829-1040. Irs tax forms 2007 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs tax forms 2007 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs tax forms 2007 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Irs tax forms 2007 gsa. Irs tax forms 2007 gov/fedrelay. Irs tax forms 2007 Walk-in. Irs tax forms 2007 You can find a selection of forms, publications and services — in-person, face-to-face. Irs tax forms 2007 Products. Irs tax forms 2007 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs tax forms 2007 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs tax forms 2007 Services. Irs tax forms 2007 You can walk in to your local TAC most business days for personal, face-to-face tax help. Irs tax forms 2007 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs tax forms 2007 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Irs tax forms 2007 No appointment is necessary—just walk in. Irs tax forms 2007 Before visiting, check www. Irs tax forms 2007 irs. Irs tax forms 2007 gov/localcontacts for hours of operation and services provided. Irs tax forms 2007 Mail. Irs tax forms 2007 You can send your order for forms, instructions, and publications to the address below. Irs tax forms 2007 You should receive a response within 10 business days after your request is received. Irs tax forms 2007  Internal Revenue Service 1201 N. Irs tax forms 2007 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Irs tax forms 2007   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs tax forms 2007 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs tax forms 2007 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Irs tax forms 2007 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs tax forms 2007 You face (or your business is facing) an immediate threat of adverse action. Irs tax forms 2007 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs tax forms 2007   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs tax forms 2007 Here's why we can help: TAS is an independent organization within the IRS. Irs tax forms 2007 Our advocates know how to work with the IRS. Irs tax forms 2007 Our services are free and tailored to meet your needs. Irs tax forms 2007 We have offices in every state, the District of Columbia, and Puerto Rico. Irs tax forms 2007 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Irs tax forms 2007 irs. Irs tax forms 2007 gov/advocate, or call us toll-free at 1-877-777-4778. Irs tax forms 2007 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs tax forms 2007 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irs tax forms 2007 irs. Irs tax forms 2007 gov/sams. Irs tax forms 2007 Low Income Taxpayer Clinics. Irs tax forms 2007   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Irs tax forms 2007 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs tax forms 2007 Visit www. Irs tax forms 2007 TaxpayerAdvocate. Irs tax forms 2007 irs. Irs tax forms 2007 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs tax forms 2007 Prev  Up  Next   Home   More Online Publications