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

Late Tax Filing

How Can I Amend My Taxes2011 E File TaxesHow To Amend Tax ReturnH And R Block File FreeHow To File 2012 Federal TaxesHow To Ammend Your TaxesHow To Do 2012 TaxesCan I Efile My 2012 TaxesCan I File 1040ez OnlineMilitary Tax ServiceInstructions For 1040x2012 Tax How Com2008 TurbotaxI Didn T File Taxes For 2012Filing 1040x InstructionsBerkheimer Online Tax FilingFile Past Years Taxes2012 State Tax FormHow To File 1040 Ez Form OnlineFree E File 2011 TaxesFile 2011 State Taxes FreeFederal Tax Form 1040aFree H & R Block Tax FilingForm 1040x Amended Us Individual Income Tax ReturnIrs Form 1040vHow To Amend A Tax Return 2011Revise Tax ReturnE FileWhere Can I File My 2010 Taxes Online For Free2010 Tax Forms 1040ezState Tax Return EfileIrs Tax Form 1040xIrs Tax Form 940 20121040ez Form 2012Do Military Pay Taxes2011 1040 Form DownloadHow To Fill Out A Tax AmendmentHow Do I Amend My TaxesHow To Do An Amended Tax Return1040ez 2012

Late Tax Filing

Late tax filing 13. Late tax filing   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Late tax filing A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Late tax filing However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Late tax filing The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Late tax filing The gas guzzler tax is being paid on a one-time filing. Late tax filing The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Late tax filing How To Make Deposits Electronic deposit requirement. Late tax filing   You must use electronic funds transfer to make excise tax deposits. Late tax filing Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Late tax filing If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Late tax filing Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Late tax filing   EFTPS is a free service provided by the Department of Treasury. Late tax filing Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Late tax filing To get more information about EFTPS or to enroll in EFTPS, visit www. Late tax filing eftps. Late tax filing gov or call 1-800-555-4477. Late tax filing Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Late tax filing    Depositing on time. Late tax filing For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Late tax filing m. Late tax filing Eastern time). Late tax filing You will automatically be enrolled in EFTPS when you apply for an EIN. Late tax filing You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Late tax filing When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Late tax filing The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Late tax filing See Alternative method below. Late tax filing If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Late tax filing Regular method. Late tax filing   The deposit of tax for a semimonthly period is due by the 14th day following that period. Late tax filing Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Late tax filing If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Late tax filing Alternative method (IRS Nos. Late tax filing 22, 26, 27, and 28). Late tax filing   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Late tax filing Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Late tax filing The deposit of tax is due by the 3rd banking day after the 7th day of that period. Late tax filing   For an example of the alternative method, see the Instructions for Form 720. Late tax filing To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Late tax filing For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Late tax filing The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Late tax filing The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Late tax filing See Uncollected Tax Report in chapter 4. Late tax filing The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Late tax filing Special rule for deposits of taxes in September. Late tax filing   See the Instructions for Form 720 for a special rule on deposits made in September. Late tax filing Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Late tax filing Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Late tax filing Net tax liability. Late tax filing   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Late tax filing You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Late tax filing If you use this method, you must use it for all semimonthly periods in the calendar quarter. Late tax filing Do not reduce your liability by any amounts from Form 720X. Late tax filing Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Late tax filing Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Late tax filing 67%) of the net tax liability reported for the look-back quarter. Late tax filing For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Late tax filing 23%), 10/90 (11. Late tax filing 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Late tax filing Also, the total deposit for that semimonthly period must be at least 1/6 (16. Late tax filing 67%) of the net tax liability reported for the look-back quarter. Late tax filing Exceptions. Late tax filing   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Late tax filing 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Late tax filing Requirements to be met. Late tax filing   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Late tax filing    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Late tax filing Tax rate increases. Late tax filing   You must modify the safe harbor rule if there has been an increase in the rate of tax. Late tax filing You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Late tax filing To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Late tax filing Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Subscribe To Quick Alerts

QuickAlerts sends e-file messages, within seconds, to keep Tax Professionals up to date on the events that affect e-file Transmitters, Authorized e-file Providers and e-file Software Developers during the filing season and beyond.

What could be easier than a "one-time subscription" to receive important e-file information, continuously, until you unsubscribe?

Four QuickAlerts categories provide the e-file information that is certain to enhance your filing season.  These categories are found on the Subscription Screen.
 

  • Alerts – Processing delays, Programming issues, Changes to any filing season procedure, Error Code and and Business Rule information
  • Technical – Schema information, Software testing (PATS and ATS) 
  • General Notifications – Seminars, Conferences, e-file publication changes.
  • General IRS e-file Service Center Messages – IRS e-file program updates, General information, Service Center maintenance schedules, IRS e-file Help Desk phone numbers and more

Choose the categories that suit your needs, then sit back, relax, and let the filing season news come to you through the convenience of email.  Never miss another important event.  Be informed of what you need to know, when you need to know it.

More information on Quick Alerts Subscribe / Unsubscribe

Page Last Reviewed or Updated: 13-Mar-2014

The Late Tax Filing

Late tax filing Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Late tax filing Questions about innocent spouse relief. Late tax filing Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Late tax filing  The period of time in which you may request equitable relief has been expanded. Late tax filing See How To Request Relief later. Late tax filing More information. Late tax filing   For more information about the latest developments on Publication 971, go to www. Late tax filing irs. Late tax filing gov/pub971. Late tax filing Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Late tax filing This is called joint and several liability. Late tax filing Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Late tax filing You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Late tax filing In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Late tax filing Three types of relief are available to married persons who filed joint returns. Late tax filing Innocent spouse relief. Late tax filing Separation of liability relief. Late tax filing Equitable relief. Late tax filing Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Late tax filing See Community Property Laws , later. Late tax filing This publication explains these types of relief, who may qualify for them, and how to get them. Late tax filing You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Late tax filing gov by entering “Innocent Spouse” in the search box. Late tax filing What this publication does not cover. Late tax filing   This publication does not discuss injured spouse relief. Late tax filing You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Late tax filing If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Late tax filing For more information, see Form 8379, Injured Spouse Allocation. Late tax filing Comments and suggestions. Late tax filing   We welcome your comments about this publication and your suggestions for future editions. Late tax filing   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Late tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Late tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Late tax filing   You can email us at taxforms@irs. Late tax filing gov. Late tax filing Please put “Publications Comment” on the subject line. Late tax filing You can also send us comments from www. Late tax filing irs. Late tax filing gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Late tax filing ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Late tax filing Ordering forms and publications. Late tax filing   Visit www. Late tax filing irs. Late tax filing gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Late tax filing  Internal Revenue Service 1201 N. Late tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Late tax filing The IRS can help you with your request for innocent spouse relief. Late tax filing If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Late tax filing Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications