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Previous Years Tax Forms

Previous years tax forms 5. Previous years tax forms   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Previous years tax forms You may be able to reduce your federal income tax by claiming one or more of these credits. Previous years tax forms Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Previous years tax forms For more information, see Publication 524, Credit for the Elderly or the Disabled. Previous years tax forms You can take the credit only if you file Form 1040 or Form 1040A. Previous years tax forms You cannot take the credit if you file Form 1040EZ or Form 1040NR. Previous years tax forms Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Previous years tax forms You are a qualified individual. Previous years tax forms Your income is not more than certain limits. Previous years tax forms  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Previous years tax forms   Qualified Individual You are a qualified individual for this credit if you are a U. Previous years tax forms S. Previous years tax forms citizen or resident alien, and either of the following applies. Previous years tax forms You were age 65 or older at the end of 2013. Previous years tax forms You were under age 65 at the end of 2013 and all three of the following statements are true. Previous years tax forms You retired on permanent and total disability (explained later). Previous years tax forms You received taxable disability income for 2013. Previous years tax forms On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Previous years tax forms Age 65. Previous years tax forms You are considered to be age 65 on the day before your 65th birthday. Previous years tax forms Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Previous years tax forms Figure 5-A. Previous years tax forms Are You a Qualified Individual? This image is too large to be displayed in the current screen. Previous years tax forms Please click the link to view the image. Previous years tax forms Figure 5-A, Are you a qualified individual? U. Previous years tax forms S. Previous years tax forms citizen or resident alien. Previous years tax forms   You must be a U. Previous years tax forms S. Previous years tax forms citizen or resident alien (or be treated as a resident alien) to take the credit. Previous years tax forms Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Previous years tax forms Exceptions. Previous years tax forms   You may be able to take the credit if you are a nonresident alien who is married to a U. Previous years tax forms S. Previous years tax forms citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Previous years tax forms S. Previous years tax forms resident alien. Previous years tax forms If you make that choice, both you and your spouse are taxed on your worldwide income. Previous years tax forms   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Previous years tax forms S. Previous years tax forms citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Previous years tax forms S. Previous years tax forms resident alien for the entire year. Previous years tax forms In that case, you may be allowed to take the credit. Previous years tax forms   For information on these choices, see chapter 1 of Publication 519, U. Previous years tax forms S. Previous years tax forms Tax Guide for Aliens. Previous years tax forms Married persons. Previous years tax forms   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Previous years tax forms However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Previous years tax forms Head of household. Previous years tax forms   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Previous years tax forms See Publication 524 and Publication 501. Previous years tax forms Under age 65. Previous years tax forms   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Previous years tax forms You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Previous years tax forms You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Previous years tax forms   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Previous years tax forms If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Previous years tax forms Permanent and total disability. Previous years tax forms   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Previous years tax forms A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Previous years tax forms See Physician's statement , later. Previous years tax forms Substantial gainful activity. Previous years tax forms   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Previous years tax forms   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Previous years tax forms   Substantial gainful activity is not work you do to take care of yourself or your home. Previous years tax forms It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Previous years tax forms However, doing this kind of work may show that you are able to engage in substantial gainful activity. Previous years tax forms    Figure 5-B. Previous years tax forms Income Limits IF your filing status is. Previous years tax forms . Previous years tax forms . Previous years tax forms THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Previous years tax forms . Previous years tax forms . Previous years tax forms OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Previous years tax forms . Previous years tax forms . Previous years tax forms single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Previous years tax forms Physician's statement. Previous years tax forms   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Previous years tax forms   You do not have to file this statement with your tax return, but you must keep it for your records. Previous years tax forms The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Previous years tax forms Veterans. Previous years tax forms   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Previous years tax forms VA Form 21-0172 must be signed by a person authorized by the VA to do so. Previous years tax forms You can get this form from your local VA regional office. Previous years tax forms Physician's statement obtained in earlier year. Previous years tax forms   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Previous years tax forms For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Previous years tax forms If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Previous years tax forms   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Previous years tax forms Disability income. Previous years tax forms   If you are under age 65, you must also have taxable disability income to qualify for the credit. Previous years tax forms   Disability income must meet the following two requirements. Previous years tax forms It must be paid under your employer's accident or health plan or pension plan. Previous years tax forms It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Previous years tax forms Payments that are not disability income. Previous years tax forms   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Previous years tax forms Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Previous years tax forms   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Previous years tax forms Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Previous years tax forms Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Previous years tax forms Figuring the credit yourself. Previous years tax forms   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Previous years tax forms Next, fill out Schedule R (Form 1040A or 1040), Part III. Previous years tax forms Credit figured for you. Previous years tax forms   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Previous years tax forms If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Previous years tax forms Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Previous years tax forms The credit can be up to 35% of your expenses. Previous years tax forms To qualify, you must pay these expenses so you can work or look for work. Previous years tax forms If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Previous years tax forms If the correct information is not shown, the credit may be reduced or disallowed. Previous years tax forms You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Previous years tax forms For more information, see Publication 503, Child and Dependent Care Expenses. Previous years tax forms Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Previous years tax forms The EIC is available to persons with or without a qualifying child. Previous years tax forms Credit has no effect on certain welfare benefits. Previous years tax forms   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Previous years tax forms These programs include the following. Previous years tax forms Medicaid and supplemental security income (SSI). Previous years tax forms Supplemental Nutrition Assistance Program (food stamps). Previous years tax forms Low-income housing. Previous years tax forms Temporary Assistance for Needy Families (TANF). Previous years tax forms  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Previous years tax forms Check with your local benefit coordinator to find out if your refund will affect your benefits. Previous years tax forms Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Previous years tax forms The specific rules you must meet depend on whether you have a qualifying child. Previous years tax forms If you have a qualifying child, the rules in Parts A, B, and D apply to you. Previous years tax forms If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Previous years tax forms  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Previous years tax forms You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Previous years tax forms The sections that follow provide additional information for some of the rules. Previous years tax forms Adjusted gross income (AGI). Previous years tax forms   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Previous years tax forms Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Previous years tax forms Table 5-1. Previous years tax forms Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Previous years tax forms Second, you must meet all the rules in one of these columns, whichever applies. Previous years tax forms Third, you must meet the rule in this column. Previous years tax forms Part A. Previous years tax forms  Rules for Everyone Part B. Previous years tax forms  Rules If You Have a Qualifying Child Part C. Previous years tax forms  Rules If You Do Not Have a Qualifying Child Part D. Previous years tax forms  Figuring and Claiming the EIC 1. Previous years tax forms Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Previous years tax forms 2. Previous years tax forms You must have a valid social security number. Previous years tax forms  3. Previous years tax forms Your filing status cannot be “Married filing separately. Previous years tax forms ” 4. Previous years tax forms You must be a U. Previous years tax forms S. Previous years tax forms citizen or resident alien all year. Previous years tax forms  5. Previous years tax forms You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Previous years tax forms  6. Previous years tax forms Your investment income must be $3,300 or less. Previous years tax forms  7. Previous years tax forms You must have earned income. Previous years tax forms 8. Previous years tax forms Your child must meet the relationship, age, residency, and joint return tests. Previous years tax forms  9. Previous years tax forms Your qualifying child cannot be used by more than one person to claim the EIC. Previous years tax forms  10. Previous years tax forms You generally cannot be a qualifying child of another person. Previous years tax forms 11. Previous years tax forms You must be at least age 25 but under age 65. Previous years tax forms  12. Previous years tax forms You cannot be the dependent of another person. Previous years tax forms  13. Previous years tax forms You generally cannot be a qualifying child of another person. Previous years tax forms  14. Previous years tax forms You must have lived in the United States more than half of the year. Previous years tax forms 15. Previous years tax forms Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Previous years tax forms Social security number. Previous years tax forms   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Previous years tax forms Any qualifying child listed on Schedule EIC also must have a valid SSN. Previous years tax forms (See Qualifying child , later, if you have a qualifying child. Previous years tax forms )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Previous years tax forms An example of a federally funded benefit is Medicaid. Previous years tax forms Investment income. Previous years tax forms   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Previous years tax forms If your investment income is more than $3,300, you cannot claim the credit. Previous years tax forms For most people, investment income is the total of the following amounts. Previous years tax forms Taxable interest (line 8a of Form 1040 or 1040A). Previous years tax forms Tax-exempt interest (line 8b of Form 1040 or 1040A). Previous years tax forms Dividend income (line 9a of Form 1040 or 1040A). Previous years tax forms Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Previous years tax forms  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Previous years tax forms   For more information about investment income, see Publication 596, Earned Income Credit. Previous years tax forms Earned income. Previous years tax forms   Under Rule 7, you must have earned income to claim the EIC. Previous years tax forms Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Previous years tax forms Earned income includes all of the following types of income. Previous years tax forms Wages, salaries, tips, and other taxable employee pay. Previous years tax forms Employee pay is earned income only if it is taxable. Previous years tax forms Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Previous years tax forms But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Previous years tax forms Net earnings from self-employment. Previous years tax forms Gross income received as a statutory employee. Previous years tax forms Gross income defined. Previous years tax forms   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Previous years tax forms Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Previous years tax forms If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Previous years tax forms Self-employed persons. Previous years tax forms   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Previous years tax forms If you do not, you may not get all the credit to which you are entitled. Previous years tax forms Disability benefits. Previous years tax forms   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Previous years tax forms Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Previous years tax forms Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Previous years tax forms   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Previous years tax forms It does not matter whether you have reached minimum retirement age. Previous years tax forms If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Previous years tax forms Income that is not earned income. Previous years tax forms   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Previous years tax forms Do not include any of these items in your earned income. Previous years tax forms Workfare payments. Previous years tax forms   Nontaxable workfare payments are not earned income for the EIC. Previous years tax forms These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Previous years tax forms Qualifying child. Previous years tax forms   Under Rule 8, your child is a qualifying child if your child meets four tests. Previous years tax forms The four tests are: Relationship, Age, Residency, and Joint return. Previous years tax forms   The four tests are illustrated in Figure 5-C. Previous years tax forms See Publication 596 for more information about each test. Previous years tax forms Figure 5-C. Previous years tax forms Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Previous years tax forms . Previous years tax forms . Previous years tax forms Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Previous years tax forms . Previous years tax forms . Previous years tax forms Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Previous years tax forms . Previous years tax forms . Previous years tax forms Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Previous years tax forms . Previous years tax forms . Previous years tax forms Lived with you in the United States for more than half of 2013. Previous years tax forms  If the child did not live with you for the required time, see Publication 596 for more information. Previous years tax forms Figuring the EIC To figure the amount of your credit, you have two choices. Previous years tax forms Have the IRS figure the EIC for you. Previous years tax forms If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Previous years tax forms Figure the EIC yourself. Previous years tax forms If you want to do this, see How To Figure the EIC Yourself in Publication 596. Previous years tax forms Prev  Up  Next   Home   More Online Publications
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Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.

LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.

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The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.

Page Last Reviewed or Updated: 06-Mar-2014

The Previous Years Tax Forms

Previous years tax forms 14. Previous years tax forms   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. Previous years tax forms Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). Previous years tax forms Failing to keep adequate records. Previous years tax forms Failing to file returns. Previous years tax forms Failing to pay taxes. Previous years tax forms Filing returns late. Previous years tax forms Filing false or fraudulent returns. Previous years tax forms Paying taxes late. Previous years tax forms Failing to make deposits. Previous years tax forms Depositing taxes late. Previous years tax forms Making false statements relating to tax. Previous years tax forms Failing to register. Previous years tax forms Misrepresenting that tax is excluded from the price of an article. Previous years tax forms Failure to register. Previous years tax forms   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Previous years tax forms Claims. Previous years tax forms   There are criminal penalties for false or fraudulent claims. Previous years tax forms In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. Previous years tax forms An excessive amount is the amount claimed that is more than the allowable amount. Previous years tax forms The penalty is the greater of two times the excessive amount or $10. Previous years tax forms Trust fund recovery penalty. Previous years tax forms   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. Previous years tax forms You must pay over these taxes to the U. Previous years tax forms S. Previous years tax forms Government. Previous years tax forms   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. Previous years tax forms Willfully means voluntarily, consciously, and intentionally. Previous years tax forms The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. Previous years tax forms S. Previous years tax forms Government. Previous years tax forms   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. Previous years tax forms If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. Previous years tax forms Paying other expenses of the business instead of paying the taxes is willful behavior. Previous years tax forms   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). Previous years tax forms This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. Previous years tax forms The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. Previous years tax forms Having signature power on the business checking account could be a significant factor in determining responsibility. Previous years tax forms Prev  Up  Next   Home   More Online Publications