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Turbo Tax Amendment

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Turbo Tax Amendment

Turbo tax amendment Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. Turbo tax amendment After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. Turbo tax amendment Examination selection criteria. Turbo tax amendment   Your return may be selected for examination on the basis of computer scoring. Turbo tax amendment A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. Turbo tax amendment If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. Turbo tax amendment   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. Turbo tax amendment Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. Turbo tax amendment   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. Turbo tax amendment This information can come from a number of sources, including newspapers, public records, and individuals. Turbo tax amendment The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. Turbo tax amendment Notice of IRS contact of third parties. Turbo tax amendment    The IRS must give you reasonable notice before contacting other persons about your tax matters. Turbo tax amendment You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. Turbo tax amendment The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. Turbo tax amendment    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. Turbo tax amendment Taxpayer Advocate Service. Turbo tax amendment   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. Turbo tax amendment If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. Turbo tax amendment    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. Turbo tax amendment Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. Turbo tax amendment   For more information, see Publication 1546. Turbo tax amendment See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. Turbo tax amendment Comments from small business. Turbo tax amendment    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. Turbo tax amendment The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. Turbo tax amendment If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. Turbo tax amendment Fax your comments to 1-202-481-5719. Turbo tax amendment Write to the following address: Office of the National Ombudsman U. Turbo tax amendment S. Turbo tax amendment Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. Turbo tax amendment Send an email to ombudsman@sba. Turbo tax amendment gov. Turbo tax amendment File a comment or complaint online at www. Turbo tax amendment sba. Turbo tax amendment gov/ombudsman. Turbo tax amendment If Your Return Is Examined Some examinations are handled entirely by mail. Turbo tax amendment Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. Turbo tax amendment If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. Turbo tax amendment However, the IRS makes the final determination of when, where, and how the examination will take place. Turbo tax amendment Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. Turbo tax amendment If you filed a joint return, either you or your spouse, or both, can meet with the IRS. Turbo tax amendment The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. Turbo tax amendment If you want someone to represent you in your absence, you must furnish that person with proper written authorization. Turbo tax amendment You can use Form 2848 or any other properly written authorization. Turbo tax amendment If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. Turbo tax amendment In most cases, the IRS must suspend the interview and reschedule it. Turbo tax amendment The IRS cannot suspend the interview if you are there because of an administrative summons. Turbo tax amendment Third party authorization. Turbo tax amendment   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. Turbo tax amendment The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. Turbo tax amendment For more information, see the instructions for your return. Turbo tax amendment Confidentiality privilege. Turbo tax amendment   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Turbo tax amendment   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. Turbo tax amendment   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. Turbo tax amendment   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. Turbo tax amendment Recordings. Turbo tax amendment    You can make an audio recording of the examination interview. Turbo tax amendment Your request to record the interview should be made in writing. Turbo tax amendment You must notify the examiner 10 days in advance and bring your own recording equipment. Turbo tax amendment The IRS also can record an interview. Turbo tax amendment If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. Turbo tax amendment Transfers to another area. Turbo tax amendment    Generally, your return is examined in the area where you live. Turbo tax amendment But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. Turbo tax amendment Repeat examinations. Turbo tax amendment    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. Turbo tax amendment If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. Turbo tax amendment The Examination An examination usually begins when you are notified that your return has been selected. Turbo tax amendment The IRS will tell you which records you will need. Turbo tax amendment The examination can proceed more easily if you gather your records before any interview. Turbo tax amendment Any proposed changes to your return will be explained to you or your authorized representative. Turbo tax amendment It is important that you understand the reasons for any proposed changes. Turbo tax amendment You should not hesitate to ask about anything that is unclear to you. Turbo tax amendment The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. Turbo tax amendment The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. Turbo tax amendment However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. Turbo tax amendment Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. Turbo tax amendment If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. Turbo tax amendment A more complete discussion of appeal rights is found later under Appeal Rights . Turbo tax amendment If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. Turbo tax amendment You must pay interest on any additional tax. Turbo tax amendment If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. Turbo tax amendment If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. Turbo tax amendment If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. Turbo tax amendment This period is extended to 21 calendar days if the amount due is less than $100,000. Turbo tax amendment If you are due a refund, you will receive it sooner if you sign the agreement form. Turbo tax amendment You will be paid interest on the refund. Turbo tax amendment If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. Turbo tax amendment You should keep this letter with your tax records. Turbo tax amendment If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. Turbo tax amendment If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. Turbo tax amendment If an agreement is reached, your case will be closed. Turbo tax amendment If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. Turbo tax amendment The examiner will forward your case for processing. Turbo tax amendment Fast track mediation. Turbo tax amendment   The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Turbo tax amendment   Most cases that are not docketed in any court qualify for fast track mediation. Turbo tax amendment Mediation can take place at a conference you request with a supervisor, or later. Turbo tax amendment The process involves an Appeals Officer who has been trained in mediation. Turbo tax amendment You may represent yourself at the mediation session, or someone else can act as your representative. Turbo tax amendment For more information, see Publication 3605. Turbo tax amendment 30-day letter and 90-day letter. Turbo tax amendment   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. Turbo tax amendment You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. Turbo tax amendment The letter will explain what steps you should take, depending on which action you choose. Turbo tax amendment Be sure to follow the instructions carefully. Turbo tax amendment Appeal Rights are explained later. Turbo tax amendment 90-day letter. Turbo tax amendment   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. Turbo tax amendment You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. Turbo tax amendment Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . Turbo tax amendment The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Turbo tax amendment Suspension of interest and penalties. Turbo tax amendment   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. Turbo tax amendment However, if you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. Turbo tax amendment If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. Turbo tax amendment   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. Turbo tax amendment Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. Turbo tax amendment    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. Turbo tax amendment Seeking relief from improperly assessed interest. Turbo tax amendment   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. Turbo tax amendment   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. Turbo tax amendment The IRS will review the Form 843 and notify you whether interest will be abated. Turbo tax amendment If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. Turbo tax amendment If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. Turbo tax amendment   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. Turbo tax amendment If the IRS denies your claim, the Tax Court may be able to review that determination. Turbo tax amendment See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . Turbo tax amendment If you later agree. Turbo tax amendment    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. Turbo tax amendment Keep a copy for your records. Turbo tax amendment You can pay any additional amount you owe without waiting for a bill. Turbo tax amendment Include interest on the additional tax at the applicable rate. Turbo tax amendment This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. Turbo tax amendment The examiner can tell you the interest rate(s) or help you figure the amount. Turbo tax amendment   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. Turbo tax amendment Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. Turbo tax amendment   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. Turbo tax amendment This period is extended to 21 calendar days if the amount due is less than $100,000. Turbo tax amendment How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. Turbo tax amendment Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. Turbo tax amendment You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. Turbo tax amendment Both a deposit and a payment stop any further accrual of interest. Turbo tax amendment However, making a deposit or payment will stop the accrual of interest on only the amount you sent. Turbo tax amendment Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. Turbo tax amendment To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. Turbo tax amendment Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. Turbo tax amendment However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. Turbo tax amendment Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. Turbo tax amendment The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. Turbo tax amendment The IRS determines that the deposit should be applied against another tax liability. Turbo tax amendment Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). Turbo tax amendment The deposit returned will be treated as a tax payment to the extent of the disputed tax. Turbo tax amendment A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. Turbo tax amendment Notice not mailed. Turbo tax amendment    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. Turbo tax amendment You must make your request in writing. Turbo tax amendment   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. Turbo tax amendment Keep copies of all correspondence you send to the IRS. Turbo tax amendment   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. Turbo tax amendment If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. Turbo tax amendment See Tax Court , later under Appeal Rights . Turbo tax amendment Notice mailed. Turbo tax amendment    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. Turbo tax amendment You will still be able to petition the Tax Court. Turbo tax amendment   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. Turbo tax amendment Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. Turbo tax amendment The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. Turbo tax amendment If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. Turbo tax amendment Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. Turbo tax amendment You will still have the right to take your case to the Tax Court. Turbo tax amendment Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. Turbo tax amendment To be valid, your request must be approved by the IRS. Turbo tax amendment However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. Turbo tax amendment Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. Turbo tax amendment You will continue to be charged interest and penalties on the amount you owe until it is paid in full. Turbo tax amendment Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). Turbo tax amendment If your income is below a certain level, you may qualify to pay a reduced fee of $43. Turbo tax amendment For more information about installment agreements, see Form 9465, Installment Agreement Request. Turbo tax amendment Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). Turbo tax amendment As a result, the net rate is zero for that period. Turbo tax amendment Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). Turbo tax amendment Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. Turbo tax amendment The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. Turbo tax amendment Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. Turbo tax amendment An audit notification letter is such a contact. Turbo tax amendment The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. Turbo tax amendment Ministerial act. Turbo tax amendment    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. Turbo tax amendment A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. Turbo tax amendment Example 1. Turbo tax amendment You move from one state to another before the IRS selects your tax return for examination. Turbo tax amendment A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. Turbo tax amendment When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. Turbo tax amendment The examination group manager approves your request. Turbo tax amendment After your request has been approved, the transfer is a ministerial act. Turbo tax amendment The IRS can reduce the interest because of any unreasonable delay in transferring the case. Turbo tax amendment Example 2. Turbo tax amendment An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. Turbo tax amendment After you and the IRS discuss the issues, the notice is prepared and reviewed. Turbo tax amendment After the review process, issuing the notice of deficiency is a ministerial act. Turbo tax amendment If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. Turbo tax amendment Managerial act. Turbo tax amendment    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. Turbo tax amendment A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. Turbo tax amendment Example. Turbo tax amendment A revenue agent is examining your tax return. Turbo tax amendment During the middle of the examination, the agent is sent to an extended training course. Turbo tax amendment The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. Turbo tax amendment Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. Turbo tax amendment How to request abatement of interest. Turbo tax amendment    You request an abatement (reduction) of interest on Form 843. Turbo tax amendment You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. Turbo tax amendment   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. Turbo tax amendment If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. Turbo tax amendment   Generally, you should file a separate Form 843 for each tax period and each type of tax. Turbo tax amendment However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). Turbo tax amendment   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. Turbo tax amendment Tax Court can review failure to abate interest. Turbo tax amendment    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. Turbo tax amendment The IRS has mailed you a notice of final determination or a notice of disallowance. Turbo tax amendment You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. Turbo tax amendment   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. Turbo tax amendment For this purpose, individuals filing a joint return shall be treated as separate individuals. Turbo tax amendment For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. Turbo tax amendment For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. Turbo tax amendment Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. Turbo tax amendment The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. Turbo tax amendment The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. Turbo tax amendment If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. Turbo tax amendment To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. Turbo tax amendment Notify you when the adjustments are made. Turbo tax amendment Refund any interest paid by you where appropriate. Turbo tax amendment For more information on disaster area losses, see Disaster Area Losses in Publication 547. Turbo tax amendment For more information on other tax relief for victims of terrorist attacks, see Publication 3920. Turbo tax amendment Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. Turbo tax amendment If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. Turbo tax amendment The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). Turbo tax amendment There is doubt as to whether you can pay the amount you owe based on your financial situation. Turbo tax amendment An economic hardship would result if you had to pay the full amount owed. Turbo tax amendment Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. Turbo tax amendment If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. Turbo tax amendment The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. Turbo tax amendment For more information, see Publication 3605. Turbo tax amendment Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. Turbo tax amendment The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. Turbo tax amendment The 30 days immediately after the offer is rejected. Turbo tax amendment While your timely-filed appeal is being considered by Appeals. Turbo tax amendment Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. Turbo tax amendment For more information about submitting an offer in compromise, see Form 656. Turbo tax amendment Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. Turbo tax amendment Most differences can be settled within this system without expensive and time-consuming court trials. Turbo tax amendment However, your reasons for disagreeing must come within the scope of the tax laws. Turbo tax amendment For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. Turbo tax amendment In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. Turbo tax amendment See Appeals to the Courts , later, for more information. Turbo tax amendment Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. Turbo tax amendment The Appeals Office is the only level of appeal within the IRS. Turbo tax amendment Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. Turbo tax amendment If you want an appeals conference, follow the instructions in the letter you received. Turbo tax amendment Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. Turbo tax amendment You or your representative should be prepared to discuss all disputed issues at the conference. Turbo tax amendment Most differences are settled at this level. Turbo tax amendment If agreement is not reached at your appeals conference, you may be eligible to take your case to court. Turbo tax amendment See Appeals to the Courts , later. Turbo tax amendment Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. Turbo tax amendment Also, see the special appeal request procedures in Publication 1660. Turbo tax amendment Written protest. Turbo tax amendment   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. Turbo tax amendment All partnership and S corporation cases without regard to the dollar amount at issue. Turbo tax amendment All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. Turbo tax amendment   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. Turbo tax amendment The IRS urges you to provide as much information as you can, as it will help speed up your appeal. Turbo tax amendment That will save you both time and money. Turbo tax amendment    Be sure to send the protest within the time limit specified in the letter you received. Turbo tax amendment Small case request. Turbo tax amendment   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. Turbo tax amendment In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. Turbo tax amendment If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. Turbo tax amendment For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. Turbo tax amendment Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. Turbo tax amendment If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. Turbo tax amendment You can use a Form 2848 or any other properly written power of attorney or authorization. Turbo tax amendment You can also bring witnesses to support your position. Turbo tax amendment Confidentiality privilege. Turbo tax amendment   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Turbo tax amendment See Confidentiality privilege under If Your Return Is Examined , earlier. Turbo tax amendment Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. Turbo tax amendment These courts are independent of the IRS. Turbo tax amendment If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. Turbo tax amendment However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. Turbo tax amendment If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. Turbo tax amendment See Appeal Within the IRS, earlier. Turbo tax amendment Prohibition on requests to taxpayers to give up rights to bring civil action. Turbo tax amendment   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. Turbo tax amendment However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. Turbo tax amendment Burden of proof. Turbo tax amendment   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. Turbo tax amendment You complied with all substantiation requirements of the Internal Revenue Code. Turbo tax amendment You maintained all records required by the Internal Revenue Code. Turbo tax amendment You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. Turbo tax amendment You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. Turbo tax amendment    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. Turbo tax amendment Use of statistical information. Turbo tax amendment   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. Turbo tax amendment Penalties. Turbo tax amendment   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. Turbo tax amendment Recovering litigation or administrative costs. Turbo tax amendment   These are the expenses that you pay to defend your position to the IRS or the courts. Turbo tax amendment You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. Turbo tax amendment You exhaust all administrative remedies within the IRS. Turbo tax amendment Your net worth is below a certain limit (see Net worth requirements , later). Turbo tax amendment You do not unreasonably delay the proceeding. Turbo tax amendment You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. Turbo tax amendment You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. Turbo tax amendment ustaxcourt. Turbo tax amendment gov  www. Turbo tax amendment ustaxcourt. Turbo tax amendment gov . Turbo tax amendment   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. Turbo tax amendment Note. Turbo tax amendment If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. Turbo tax amendment Prevailing party. Turbo tax amendment   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. Turbo tax amendment   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. Turbo tax amendment The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. Turbo tax amendment ), or Has lost in courts of appeal for other circuits on substantially similar issues. Turbo tax amendment   The court will generally decide who is the prevailing party. Turbo tax amendment Reasonable litigation costs. Turbo tax amendment   These include the following costs: Reasonable court costs. Turbo tax amendment The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. Turbo tax amendment The reasonable costs of expert witnesses. Turbo tax amendment Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Turbo tax amendment See Attorney fees , later. Turbo tax amendment Reasonable administrative costs. Turbo tax amendment   These include the following costs: Any administrative fees or similar charges imposed by the IRS. Turbo tax amendment The reasonable costs of studies, analyses, engineering reports, tests, or projects. Turbo tax amendment The reasonable costs of expert witnesses. Turbo tax amendment Attorney fees that generally may not exceed $125 per hour. Turbo tax amendment See Attorney fees , later. Turbo tax amendment Timing of costs. Turbo tax amendment    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. Turbo tax amendment Net worth requirements. Turbo tax amendment   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. Turbo tax amendment For this purpose, individuals filing a joint return are treated as separate individuals. Turbo tax amendment For estates — your net worth does not exceed $2 million as of the date of the decedent's death. Turbo tax amendment For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. Turbo tax amendment For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. Turbo tax amendment Qualified offer rule. Turbo tax amendment    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. Turbo tax amendment You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. Turbo tax amendment Qualified offer. Turbo tax amendment    This is a written offer made by you during the qualified offer period. Turbo tax amendment It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. Turbo tax amendment   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. Turbo tax amendment Qualified offer period. Turbo tax amendment    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. Turbo tax amendment It ends 30 days before your case is first set for trial. Turbo tax amendment Attorney fees. Turbo tax amendment   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Turbo tax amendment However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. Turbo tax amendment See IRS. Turbo tax amendment gov for more information. Turbo tax amendment    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. Turbo tax amendment In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. Turbo tax amendment   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. Turbo tax amendment Jurisdiction for determination of employment status. Turbo tax amendment    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. Turbo tax amendment Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). Turbo tax amendment   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. Turbo tax amendment S. Turbo tax amendment Tax Court for a determination of employment status. Turbo tax amendment There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. Turbo tax amendment   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. Turbo tax amendment Section 530(a) of the Revenue Act of 1978. Turbo tax amendment   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. Turbo tax amendment It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. Turbo tax amendment Tax Court review of request for relief from joint and several liability on a joint return. Turbo tax amendment    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). Turbo tax amendment You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. Turbo tax amendment   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. Turbo tax amendment See Publication 971 for more information. Turbo tax amendment Note. Turbo tax amendment Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. Turbo tax amendment See Rev. Turbo tax amendment Proc. Turbo tax amendment 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. Turbo tax amendment irs. Turbo tax amendment gov/pub/irs-irbs/irb03-05. Turbo tax amendment pdf. Turbo tax amendment Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. Turbo tax amendment For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. Turbo tax amendment For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. Turbo tax amendment For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. Turbo tax amendment You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. Turbo tax amendment You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). Turbo tax amendment The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Turbo tax amendment Withdrawal of notice of deficiency. Turbo tax amendment If you consent, the IRS can withdraw a notice of deficiency. Turbo tax amendment A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. Turbo tax amendment However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. Turbo tax amendment See Revenue Procedure 98-54 for a more detailed explanation of the requirements. Turbo tax amendment Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. Turbo tax amendment The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. Turbo tax amendment After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. Turbo tax amendment Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. Turbo tax amendment Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. Turbo tax amendment If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. Turbo tax amendment Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). Turbo tax amendment Collection can proceed even if you think that the amount is excessive. Turbo tax amendment Publication 594 explains IRS collection procedures. Turbo tax amendment If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. Turbo tax amendment You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. Turbo tax amendment Small tax case procedure. Turbo tax amendment   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. Turbo tax amendment If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. Turbo tax amendment You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. Turbo tax amendment W. Turbo tax amendment , Washington, DC 20217. Turbo tax amendment More information can be found on the Tax Court's website at www. Turbo tax amendment ustaxcourt. Turbo tax amendment gov. Turbo tax amendment Motion to request redetermination of interest. Turbo tax amendment   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. Turbo tax amendment You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. Turbo tax amendment The assessment included interest. Turbo tax amendment You have paid the entire amount of the deficiency plus the interest claimed by the IRS. Turbo tax amendment The Tax Court has found that you made an overpayment. Turbo tax amendment You must file the motion within one year after the decision of the Tax Court becomes final. Turbo tax amendment District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. Turbo tax amendment The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. Turbo tax amendment Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. Turbo tax amendment Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. Turbo tax amendment As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. Turbo tax amendment If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. Turbo tax amendment If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. Turbo tax amendment You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. Turbo tax amendment However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. Turbo tax amendment You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. Turbo tax amendment However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. Turbo tax amendment For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. Turbo tax amendment Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. Turbo tax amendment In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. Turbo tax amendment The court can order these refunds before its decision on the case is final. Turbo tax amendment Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. Turbo tax amendment Note. Turbo tax amendment The court may no longer order a refund of an overpayment after the case is final. Turbo tax amendment Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. Turbo tax amendment Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. Turbo tax amendment You can claim a credit or refund by filing Form 1040X. Turbo tax amendment See Time for Filing a Claim for Refund , later. Turbo tax amendment File your claim by mailing it to the IRS Service Center where you filed your original return. Turbo tax amendment File a separate form for each year or period involved. Turbo tax amendment Include an explanation of each item of income, deduction, or credit on which you are basing your claim. Turbo tax amendment Corporations should file Form 1120X, Amended U. Turbo tax amendment S. Turbo tax amendment Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. Turbo tax amendment See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. Turbo tax amendment Requesting a copy of your tax return. Turbo tax amendment   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. Turbo tax amendment This includes a copy of the Form W-2 or Form 1099 filed with your return. Turbo tax amendment Use Form 4506 to make your request. Turbo tax amendment You will be charged a fee, which you must pay when you submit Form 4506. Turbo tax amendment Requesting a copy of your tax account information. Turbo tax amendment   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. Turbo tax amendment The tax return transcript contains most of the line items of a tax return. Turbo tax amendment A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. Turbo tax amendment A record of account is a combination of line item information and later adjustments to the account. Turbo tax amendment Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. Turbo tax amendment Penalty for erroneous claim for refund. Turbo tax amendment   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. Turbo tax amendment An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. Turbo tax amendment The penalty may be waived if you can show that you had a reasonable basis for making the claim. Turbo tax amendment Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Turbo tax amendment If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. Turbo tax amendment If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. Turbo tax amendment Returns you filed before the due date are considered filed on the due date. Turbo tax amendment This is true even when the due date is a Saturday, Sunday, or legal holiday. Turbo tax amendment Disaster area claims for refund. Turbo tax amendment   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. Turbo tax amendment This section discusses the special rules that apply to Presidentially declared disaster area refunds. Turbo tax amendment    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. Turbo tax amendment Postponed refund deadlines. Turbo tax amendment   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. Turbo tax amendment The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. Turbo tax amendment The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Turbo tax amendment For more information, see Publication 547. Turbo tax amendment   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. Turbo tax amendment A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. Turbo tax amendment fema. Turbo tax amendment gov and at the IRS website at www. Turbo tax amendment irs. Turbo tax amendment gov. Turbo tax amendment Nonfilers can get refund of overpayments paid within 3-year period. Turbo tax amendment   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. Turbo tax amendment This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. Turbo tax amendment The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. Turbo tax amendment For more information, see Publication 3920. Turbo tax amendment Claim for refund by estates electing the installment method of payment. Turbo tax amendment   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. Turbo tax amendment S. Turbo tax amendment District Court or the U. Turbo tax amendment S. Turbo tax amendment Court of Federal Claims before all the installment payments have been made. Turbo tax amendment However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. Turbo tax amendment All installment payments due on or before the date the suit is filed have been made. Turbo tax amendment No accelerated installment payments have been made. Turbo tax amendment No Tax Court case is pending with respect to any estate tax liability. Turbo tax amendment If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. Turbo tax amendment No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. Turbo tax amendment The executor has not included any previously litigated issues in the current suit for refund. Turbo tax amendment The executor does not discontinue making installment payments timely, while the court considers the suit for refund. Turbo tax amendment    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. Turbo tax amendment This includes any part of the disallowed amount previously collected by the IRS. Turbo tax amendment Protective claim for refund. Turbo tax amendment   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. Turbo tax amendment A protective claim can be either a formal claim or an amended return for credit or refund. Turbo tax amendment Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. Turbo tax amendment A protective claim preserves your right to claim a refund when the contingency is resolved. Turbo tax amendment A protective claim does not have to state a particular dollar amount or demand an immediate refund. Turbo tax amendment However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. Turbo tax amendment   Generally, the IRS will delay action on the protective claim until the contingency is resolved. Turbo tax amendment Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. Turbo tax amendment   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. Turbo tax amendment Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. Turbo tax amendment Special refunds. Turbo tax amendment   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. Turbo tax amendment These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. Turbo tax amendment   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. Turbo tax amendment For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. Turbo tax amendment Periods of financial disability. Turbo tax amendment   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. Turbo tax amendment    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. Turbo tax amendment   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. Turbo tax amendment Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. Turbo tax amendment    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. Turbo tax amendment Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi
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IRS Alerta sobre Nueva Estafa de “Phishing” Que Falsamente Alega Venir del Servicio del Defensor del Contribuyente

Video de YouTube del IRS : 
Consejo Tributario: Phishing-Malware

IR-2014-39SP, 28 de marzo de 2014

WASHINGTON — El Servicio de Impuestos Internos (IRS) alertó hoy al público de una nueva estafa por correo electrónico que pesca información usando la práctica conocida como "phishing".  Los correos electrónicos parecen provenir del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés), e incluyen números de casos ficticios.

Los emails falsos pudieran incluir el siguiente mensaje: Su ingreso reportado del 2013 ha sido seleccionado para una revisión debido a un error del procesamiento de documentos. Su caso ha sido referido al Servicio del Defensor del Contribuyente para asistencia con su resolución. Para evitar demoras en el procesamiento de su presentación del 2013, contacte al Servicio del Defensor del Contribuyente para asistencia con la resolución.

Al destinatario se le indica que haga clic en enlaces que supuestamente proveen información sobre el "defensor" asignado al caso o donde se les permite "revisar el ingreso reportado". Los enlaces conllevan a páginas web que solicitan información personal.

Los contribuyentes que reciben estos mensajes no deben responder al correo electrónico ni hacer clic en los enlaces. Sin embargo, deben reenviar las estafas por correo electrónico a phishing@irs.gov. Para más información, visite la página del IRS acerca de Phishing.

El Servicio del Defensor del Contribuyente es una organización legítima del IRS que ayuda a los contribuyentes a resolver asuntos de impuestos federales que no han sido resueltos mediante los canales normales de la agencia.  El IRS, incluyendo al Servicio del Defensor al Contribuyente no inicia contacto con los contribuyentes a través de correo electrónico, textos, ni mediante ningún tipo de red social.

‪Para más información acerca de estafas a las que estar alerta vea la lista de la “Docena Sucia” en IRS.gov.

Page Last Reviewed or Updated: 28-Mar-2014

The Turbo Tax Amendment

Turbo tax amendment Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Turbo tax amendment ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. Turbo tax amendment El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). Turbo tax amendment El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. Turbo tax amendment Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. Turbo tax amendment Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. Turbo tax amendment La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. Turbo tax amendment ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. Turbo tax amendment Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. Turbo tax amendment Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. Turbo tax amendment Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. Turbo tax amendment Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. Turbo tax amendment Definición de transacción. Turbo tax amendment   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. Turbo tax amendment Definición de persona. Turbo tax amendment   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. Turbo tax amendment   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. Turbo tax amendment Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. Turbo tax amendment Transacciones en el extranjero. Turbo tax amendment   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. Turbo tax amendment Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. Turbo tax amendment Fianza recibida por los secretarios de los tribunales. Turbo tax amendment   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. Turbo tax amendment Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. Turbo tax amendment 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. Turbo tax amendment ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. Turbo tax amendment Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). Turbo tax amendment ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. Turbo tax amendment El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. Turbo tax amendment El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. Turbo tax amendment Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. Turbo tax amendment Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. Turbo tax amendment Ejemplo 1. Turbo tax amendment Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). Turbo tax amendment Roberto Coruña le compró monedas de oro por un precio de $13,200. Turbo tax amendment El Sr. Turbo tax amendment Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. Turbo tax amendment El cheque de cajero se considera efectivo. Turbo tax amendment En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. Turbo tax amendment Ejemplo 2. Turbo tax amendment Usted se dedica a la venta de joyas al por menor. Turbo tax amendment María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. Turbo tax amendment Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. Turbo tax amendment No tiene que presentar el Formulario 8300-SP. Turbo tax amendment Ejemplo 3. Turbo tax amendment Usted es un comerciante que se dedica a la venta de barcos. Turbo tax amendment Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. Turbo tax amendment El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. Turbo tax amendment Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. Turbo tax amendment Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. Turbo tax amendment Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). Turbo tax amendment Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. Turbo tax amendment El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. Turbo tax amendment Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). Turbo tax amendment Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. Turbo tax amendment Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. Turbo tax amendment Ejemplo. Turbo tax amendment Usted es agente de viajes. Turbo tax amendment Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. Turbo tax amendment Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. Turbo tax amendment El Sr. Turbo tax amendment Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. Turbo tax amendment En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. Turbo tax amendment Ventas al por menor. Turbo tax amendment   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. Turbo tax amendment   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. Turbo tax amendment Esto incluye toda venta de artículos para reventa. Turbo tax amendment Agente o intermediario. Turbo tax amendment   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. Turbo tax amendment Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. Turbo tax amendment   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. Turbo tax amendment Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. Turbo tax amendment Ejemplo. Turbo tax amendment Usted es concesionario de automóviles. Turbo tax amendment Le vende un automóvil a Carlota Blanco por $11,500. Turbo tax amendment La Srta. Turbo tax amendment Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. Turbo tax amendment Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. Turbo tax amendment No tiene que presentar el Formulario 8300-SP en este caso. Turbo tax amendment Excepción en el caso de ciertas ventas a plazos. Turbo tax amendment   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). Turbo tax amendment Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. Turbo tax amendment Excepción en el caso de ciertos planes de pagos iniciales. Turbo tax amendment   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. Turbo tax amendment Lo recibe más de 60 días antes de la fecha de la venta. Turbo tax amendment Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Turbo tax amendment Excepción en el caso de viajes y entretenimiento. Turbo tax amendment   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). Turbo tax amendment Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. Turbo tax amendment Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Turbo tax amendment Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. Turbo tax amendment Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). Turbo tax amendment Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. Turbo tax amendment Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. Turbo tax amendment Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). Turbo tax amendment El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. Turbo tax amendment Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. Turbo tax amendment El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). Turbo tax amendment Excepción. Turbo tax amendment    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. Turbo tax amendment 1441-1(e)(2) ó (3) ó 1. Turbo tax amendment 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. Turbo tax amendment 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. Turbo tax amendment ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. Turbo tax amendment Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. Turbo tax amendment Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. Turbo tax amendment Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. Turbo tax amendment Más de 24 horas entre transacciones. Turbo tax amendment   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. Turbo tax amendment   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. Turbo tax amendment Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. Turbo tax amendment Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. Turbo tax amendment ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. Turbo tax amendment Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. Turbo tax amendment Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. Turbo tax amendment O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. Turbo tax amendment El servicio en esta línea telefónica está disponible en inglés. Turbo tax amendment Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. Turbo tax amendment Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. Turbo tax amendment Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. Turbo tax amendment Más de un pago. Turbo tax amendment   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. Turbo tax amendment Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Turbo tax amendment Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. Turbo tax amendment Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Turbo tax amendment   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. Turbo tax amendment Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. Turbo tax amendment Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. Turbo tax amendment   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. Turbo tax amendment Ejemplo. Turbo tax amendment El 10 de enero usted recibió un pago de $11,000 en efectivo. Turbo tax amendment Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. Turbo tax amendment Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. Turbo tax amendment A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. Turbo tax amendment ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. Turbo tax amendment Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. Turbo tax amendment No adjunte una copia del informe original. Turbo tax amendment Dónde se presenta el Formulario 8300-SP. Turbo tax amendment   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. Turbo tax amendment Requisito de entregar una notificación al comprador. Turbo tax amendment   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. Turbo tax amendment Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. Turbo tax amendment La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. Turbo tax amendment En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . Turbo tax amendment   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. Turbo tax amendment Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. Turbo tax amendment Ejemplos Ejemplo 1. Turbo tax amendment Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. Turbo tax amendment ”. Turbo tax amendment El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. Turbo tax amendment Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. Turbo tax amendment Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. Turbo tax amendment Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. Turbo tax amendment Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. Turbo tax amendment Ejemplo 2. Turbo tax amendment Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. Turbo tax amendment Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. Turbo tax amendment Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. Turbo tax amendment No obstante, puede declararlos si cree que se trata de una transacción sospechosa. Turbo tax amendment Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. Turbo tax amendment Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). Turbo tax amendment La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. Turbo tax amendment Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. Turbo tax amendment Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. Turbo tax amendment Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. Turbo tax amendment Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. Turbo tax amendment “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. Turbo tax amendment Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Turbo tax amendment Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. Turbo tax amendment Ayuda gratuita con la preparación de la declaración de impuestos. Turbo tax amendment   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. Turbo tax amendment El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Turbo tax amendment En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Turbo tax amendment Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. Turbo tax amendment gov o llame al 1-800-906-9887 o al 1-800-829-1040. Turbo tax amendment   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Turbo tax amendment Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Turbo tax amendment aarp. Turbo tax amendment org/money/taxaide. Turbo tax amendment   Para más información sobre estos programas, visite www. Turbo tax amendment irs. Turbo tax amendment gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. Turbo tax amendment La información está disponible en inglés. Turbo tax amendment Internet. Turbo tax amendment Puede tener acceso al sitio web del IRS, en IRS. Turbo tax amendment gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. Turbo tax amendment Visite www. Turbo tax amendment irs. Turbo tax amendment gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. Turbo tax amendment Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Turbo tax amendment Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Turbo tax amendment Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Turbo tax amendment Presentar la declaración por medio del sistema electrónico e-file. Turbo tax amendment Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Turbo tax amendment Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). Turbo tax amendment Pedir productos del IRS a través de Internet. Turbo tax amendment Buscar información sobre sus preguntas acerca de impuestos en Internet. Turbo tax amendment Buscar publicaciones en Internet por tema o palabra clave. Turbo tax amendment Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. Turbo tax amendment Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. Turbo tax amendment Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Turbo tax amendment irs. Turbo tax amendment gov/individuals. Turbo tax amendment Esta herramienta está disponible en inglés. Turbo tax amendment Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). Turbo tax amendment Esta herramienta está disponible en inglés en el sitio www. Turbo tax amendment irs. Turbo tax amendment gov/individuals. Turbo tax amendment Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Turbo tax amendment Obtener información acerca de cómo comenzar y administrar un pequeño negocio. Turbo tax amendment Teléfono. Turbo tax amendment Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. Turbo tax amendment Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Turbo tax amendment Deberá recibir lo que ha pedido dentro de 10 días. Turbo tax amendment Cómo hacer preguntas relacionadas con los impuestos. Turbo tax amendment Llame al IRS para hacer preguntas al 1-800-829-1040. Turbo tax amendment Cómo resolver problemas. Turbo tax amendment Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Turbo tax amendment Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. Turbo tax amendment Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Turbo tax amendment Para obtener el número telefónico, visite el sitio web www. Turbo tax amendment irs. Turbo tax amendment gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Turbo tax amendment Equipo TTY/TDD. Turbo tax amendment Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Turbo tax amendment Temas TeleTax. Turbo tax amendment Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Turbo tax amendment Información sobre los reembolsos. Turbo tax amendment Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. Turbo tax amendment Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. Turbo tax amendment IRS2Go es una nueva manera en donde puede obtener información y recursos. Turbo tax amendment Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). Turbo tax amendment Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Turbo tax amendment Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Turbo tax amendment Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Turbo tax amendment Los reembolsos se envían el viernes de cada semana. Turbo tax amendment Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Turbo tax amendment Otra información sobre reembolsos. Turbo tax amendment Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. Turbo tax amendment Evaluación de la calidad de nuestros servicios telefónicos. Turbo tax amendment Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Turbo tax amendment Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. Turbo tax amendment Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Turbo tax amendment Visitas en persona. Turbo tax amendment Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. Turbo tax amendment   Productos. Turbo tax amendment Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. Turbo tax amendment Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Turbo tax amendment Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Turbo tax amendment Servicios. Turbo tax amendment Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Turbo tax amendment Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. Turbo tax amendment Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Turbo tax amendment No se necesita cita, simplemente visite y haga su consulta. Turbo tax amendment Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Turbo tax amendment Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Turbo tax amendment Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Turbo tax amendment Los demás asuntos se tramitan sin necesidad de hacer una cita. Turbo tax amendment Para obtener el número telefónico de la oficina local, visite el sitio web www. Turbo tax amendment irs. Turbo tax amendment gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Turbo tax amendment Correspondencia. Turbo tax amendment Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Turbo tax amendment  Internal Revenue Service 1201 N. Turbo tax amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Turbo tax amendment    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. Turbo tax amendment Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. Turbo tax amendment Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. Turbo tax amendment Recuerde, lo peor que puede hacer es no hacer nada al respecto. Turbo tax amendment    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. Turbo tax amendment Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. Turbo tax amendment Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. Turbo tax amendment   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. Turbo tax amendment A usted se le asignará un defensor, quien estará con usted durante todo el proceso. Turbo tax amendment Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Turbo tax amendment Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. Turbo tax amendment Y nuestros servicios siempre son gratuitos. Turbo tax amendment   Como contribuyente, usted tiene derechos. Turbo tax amendment El IRS tiene que cumplir con esos derechos al tratar con usted. Turbo tax amendment Nuestro conjunto de recursos en www. Turbo tax amendment TaxpayerAdvocate. Turbo tax amendment irs. Turbo tax amendment gov le puede ayudar a entender estos derechos. Turbo tax amendment   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. Turbo tax amendment irs. Turbo tax amendment gov/advocate. Turbo tax amendment Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. Turbo tax amendment   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. Turbo tax amendment Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. Turbo tax amendment irs. Turbo tax amendment gov/advocate. Turbo tax amendment Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Turbo tax amendment   Los LITC son organizaciones independientes del IRS. Turbo tax amendment Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. Turbo tax amendment Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. Turbo tax amendment Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. Turbo tax amendment Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. Turbo tax amendment irs. Turbo tax amendment gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). Turbo tax amendment Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. Turbo tax amendment Servicios gratuitos para los impuestos. Turbo tax amendment   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. Turbo tax amendment Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. Turbo tax amendment Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. Turbo tax amendment La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. Turbo tax amendment Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. Turbo tax amendment   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. Turbo tax amendment Discos DVD para productos tributarios. Turbo tax amendment Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Turbo tax amendment Formularios, instrucciones y publicaciones de impuestos de años anteriores. Turbo tax amendment Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. Turbo tax amendment Preguntas sobre leyes tributarias hechas con frecuencia. Turbo tax amendment Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. Turbo tax amendment Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. Turbo tax amendment Enlaces a otros materiales tributarios para búsqueda en la Internet. Turbo tax amendment Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Turbo tax amendment Internal Revenue Bulletins (Boletines del IRS). Turbo tax amendment Apoyo técnico telefónico gratuito y por correo electrónico. Turbo tax amendment El CD que se expide dos veces al año. Turbo tax amendment  — La primera entrega se envía a principios de enero. Turbo tax amendment  — La última entrega se envía a principios de marzo. Turbo tax amendment Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Turbo tax amendment irs. Turbo tax amendment gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Turbo tax amendment This image is too large to be displayed in the current screen. Turbo tax amendment Please click the link to view the image. Turbo tax amendment Filled-In Form 8300-SP Prev  Up  Next   Home   More Online Publications