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When Last Day File Taxes 2012

When last day file taxes 2012 Index A Affiliated corporations, Aircraft used by affiliated corporations. When last day file taxes 2012 Agri-biodiesel, defined, Agri-biodiesel. When last day file taxes 2012 Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. When last day file taxes 2012 Alaska, Transportation between the continental U. When last day file taxes 2012 S. When last day file taxes 2012 and Alaska or Hawaii. When last day file taxes 2012 , Transportation within Alaska or Hawaii. When last day file taxes 2012 , Alaska and Hawaii. When last day file taxes 2012 Baggage, Excess baggage. When last day file taxes 2012 Bonus tickets, Bonus tickets. When last day file taxes 2012 Credits or refunds, Credits or refunds. When last day file taxes 2012 Exemptions, Exemptions. When last day file taxes 2012 Export, Exportation. When last day file taxes 2012 Fixed-wing aircraft, Fixed-wing aircraft uses. When last day file taxes 2012 Hawaii, Transportation between the continental U. When last day file taxes 2012 S. When last day file taxes 2012 and Alaska or Hawaii. When last day file taxes 2012 , Transportation within Alaska or Hawaii. When last day file taxes 2012 , Alaska and Hawaii. When last day file taxes 2012 Helicopters, Certain helicopter uses. When last day file taxes 2012 , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. When last day file taxes 2012 Package tours, Package tours. When last day file taxes 2012 Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. When last day file taxes 2012 , Liability for tax. When last day file taxes 2012 Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. When last day file taxes 2012 Travel agency, Liability for tax. When last day file taxes 2012 Uninterrupted international, Uninterrupted international air transportation. When last day file taxes 2012 Aircraft, Fixed-wing aircraft uses. When last day file taxes 2012 Affiliated corporations, Aircraft used by affiliated corporations. When last day file taxes 2012 Small planes, Small aircraft. When last day file taxes 2012 Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. When last day file taxes 2012 15). When last day file taxes 2012 Alaska Air transportation taxes, Transportation between the continental U. When last day file taxes 2012 S. When last day file taxes 2012 and Alaska or Hawaii. When last day file taxes 2012 Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. When last day file taxes 2012 Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. When last day file taxes 2012 Alternative fuel, defined, Other fuels. When last day file taxes 2012 American Red Cross, International organizations and the American Red Cross. When last day file taxes 2012 Answering service, Answering services. When last day file taxes 2012 Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. When last day file taxes 2012 Approved terminal, defined, Approved terminal or refinery. When last day file taxes 2012 Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. When last day file taxes 2012 B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. When last day file taxes 2012 Blended taxable fuel, defined, Blended taxable fuel. When last day file taxes 2012 Blender, defined, Blender. When last day file taxes 2012 Blocked pump, Blocked pump. When last day file taxes 2012 Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. When last day file taxes 2012 11). When last day file taxes 2012 , Qualified blood collector organizations. When last day file taxes 2012 Boats, In a boat engaged in commercial fishing (No. When last day file taxes 2012 4). When last day file taxes 2012 Bonus tickets, Bonus tickets. When last day file taxes 2012 Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. When last day file taxes 2012 Bulk transfer/terminal system, defined, Bulk transfer/terminal system. When last day file taxes 2012 Buses, In certain intercity and local buses (No. When last day file taxes 2012 5). When last day file taxes 2012 , In a qualified local bus (No. When last day file taxes 2012 6). When last day file taxes 2012 , In a school bus (No. When last day file taxes 2012 7). When last day file taxes 2012 Tire tax, Qualifying intercity or local bus. When last day file taxes 2012 C Cellulosic biofuel, Cellulosic biofuel. When last day file taxes 2012 Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. When last day file taxes 2012 Exemptions, Exemption from tax. When last day file taxes 2012 Producer, Coal Production, Coal production. When last day file taxes 2012 Selling price, Determining tonnage or selling price. When last day file taxes 2012 Tax rates, Tax rates. When last day file taxes 2012 Coin-operated telephones, Coin-operated telephones. When last day file taxes 2012 Comments, Comments and suggestions. When last day file taxes 2012 Commercial aviation, In commercial aviation (other than foreign trade). When last day file taxes 2012 Commercial fishing, In a boat engaged in commercial fishing (No. When last day file taxes 2012 4). When last day file taxes 2012 Commercial waterway transportation, Commercial waterway transportation. When last day file taxes 2012 Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. When last day file taxes 2012 Local telephone service, Local telephone service. When last day file taxes 2012 Local-only service, Local-only service. When last day file taxes 2012 Private communication service, Private communication service. When last day file taxes 2012 Teletypewriter exchange service, Teletypewriter exchange service. When last day file taxes 2012 Credit card purchases Aviation gasoline, Credit card purchases. When last day file taxes 2012 Gasoline, Credit card purchases. When last day file taxes 2012 Kerosene for use in aviation, Credit card purchases. When last day file taxes 2012 Undyed diesel fuel, Credit Card Purchases. When last day file taxes 2012 Undyed kerosene, Credit Card Purchases. When last day file taxes 2012 Credit or refund Gas guzzler tax, Credit or refund. When last day file taxes 2012 Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. When last day file taxes 2012 Retail tax, Credits or refunds. When last day file taxes 2012 Tire tax, Credit or refund. When last day file taxes 2012 Vaccines, Credit or refund. When last day file taxes 2012 Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. When last day file taxes 2012 Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. When last day file taxes 2012 Enterer, defined, Enterer. When last day file taxes 2012 Entry, defined, Entry. When last day file taxes 2012 Environmental taxes Credit or refund, Credits or refunds. When last day file taxes 2012 Exceptions, Exceptions. When last day file taxes 2012 Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. When last day file taxes 2012 Exempt communication services American Red Cross, International organizations and the American Red Cross. When last day file taxes 2012 Answering service, Answering services. When last day file taxes 2012 Coin-operated telephones, Coin-operated telephones. When last day file taxes 2012 Installation charges, Installation charges. When last day file taxes 2012 International organizations, International organizations and the American Red Cross. When last day file taxes 2012 Mobile radio telephone service, Mobile radio telephone service. When last day file taxes 2012 News services, News services. When last day file taxes 2012 Nonprofit educational organizations, Nonprofit educational organizations. When last day file taxes 2012 Nonprofit hospitals, Nonprofit hospitals. When last day file taxes 2012 Private communication service, Private communication service. When last day file taxes 2012 Qualified blood collector organizations, Qualified blood collector organizations. When last day file taxes 2012 Radio broadcasts, News services. When last day file taxes 2012 Security systems, Telephone-operated security systems. When last day file taxes 2012 Exempt sales, heavy trucks, Sales exempt from tax. When last day file taxes 2012 Exemptions Air transportation taxes, Exemptions. When last day file taxes 2012 Bonus tickets, Bonus tickets. When last day file taxes 2012 Coal, Exemption from tax. When last day file taxes 2012 Communications taxes, Exemptions Federal government, Federal, state, and local government. When last day file taxes 2012 Fixed-wing aircraft, Fixed-wing aircraft uses. When last day file taxes 2012 For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. When last day file taxes 2012 Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. When last day file taxes 2012 Military personnel, Military personnel on international trips. When last day file taxes 2012 Nonprofit educational organizations, Federal, state, and local government. When last day file taxes 2012 , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. When last day file taxes 2012 , Exemptions Taxable tires, Tires exempt from tax. When last day file taxes 2012 Vessel supplies, Exemptions Export, Export (No. When last day file taxes 2012 3). When last day file taxes 2012 Exported taxable fuel, Exported taxable fuel. When last day file taxes 2012 F Farming, On a farm for farming purposes (No. When last day file taxes 2012 1). When last day file taxes 2012 Federal government, Federal, state, and local government. When last day file taxes 2012 Fishing, In a boat engaged in commercial fishing (No. When last day file taxes 2012 4). When last day file taxes 2012 Fishing rods and fishing poles. When last day file taxes 2012 , Fishing rods and fishing poles. When last day file taxes 2012 Fishing tackle boxes, Fishing tackle boxes. When last day file taxes 2012 Fixed-wing aircraft, Fixed-wing aircraft uses. When last day file taxes 2012 Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. When last day file taxes 2012 9). When last day file taxes 2012 Form 1363, Exportation. When last day file taxes 2012 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. When last day file taxes 2012 , Attachments to Form 720. When last day file taxes 2012 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. When last day file taxes 2012 720, Claiming A Refund, Form 6197. When last day file taxes 2012 , Filing Form 720 720X, Form 720X. When last day file taxes 2012 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. When last day file taxes 2012 Due dates, Due dates. When last day file taxes 2012 Final return, Final return. When last day file taxes 2012 Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. When last day file taxes 2012 Gas guzzler tax Automobiles, Automobiles. When last day file taxes 2012 Credit or refund, Credit or refund. When last day file taxes 2012 Limousines, Automobiles. When last day file taxes 2012 Vehicles not subject to tax, Vehicles not subject to tax. When last day file taxes 2012 Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. When last day file taxes 2012 H Hawaii, air transportation taxes, Transportation between the continental U. When last day file taxes 2012 S. When last day file taxes 2012 and Alaska or Hawaii. When last day file taxes 2012 Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. When last day file taxes 2012 Further manufacture, Further manufacture. When last day file taxes 2012 Installment sales, Installment sales. When last day file taxes 2012 Parts or accessories, Parts or accessories. When last day file taxes 2012 Presumptive retail sales price, Presumptive retail sales price. When last day file taxes 2012 Related persons, Related person. When last day file taxes 2012 Separate purchases, Separate purchase. When last day file taxes 2012 Tax base, Determination of tax base. When last day file taxes 2012 Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. When last day file taxes 2012 Help (see Tax help) Highway vehicle, Highway vehicle. When last day file taxes 2012 , In a highway vehicle owned by the United States that is not used on a highway (No. When last day file taxes 2012 12). When last day file taxes 2012 Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. When last day file taxes 2012 I Identifying number, Taxpayer identification number. When last day file taxes 2012 Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. When last day file taxes 2012 5). When last day file taxes 2012 Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. When last day file taxes 2012 Local-only service, Local-only service. When last day file taxes 2012 M Manufacturer, defined, Manufacturer. When last day file taxes 2012 Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. When last day file taxes 2012 Lease payments, Partial payments. When last day file taxes 2012 Partial payments, Partial payments. When last day file taxes 2012 Registration, Registration requirements. When last day file taxes 2012 Related person, Related person. When last day file taxes 2012 Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. When last day file taxes 2012 Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. When last day file taxes 2012 Military aircraft, In military aircraft (No. When last day file taxes 2012 16). When last day file taxes 2012 Mobile radio telephone service, Mobile radio telephone service. When last day file taxes 2012 N News services, News services. When last day file taxes 2012 Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. When last day file taxes 2012 13). When last day file taxes 2012 Nonprofit educational organization use and state use, Nonprofit educational organization and state use. When last day file taxes 2012 Nonprofit educational organizations, Nonprofit educational organizations. When last day file taxes 2012 , Federal, state, and local government. When last day file taxes 2012 Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. When last day file taxes 2012 2). When last day file taxes 2012 Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. When last day file taxes 2012 Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. When last day file taxes 2012 Dyed kerosene, Penalty. When last day file taxes 2012 Pipeline operator, defined, Pipeline operator. When last day file taxes 2012 Position holder, defined, Position holder. When last day file taxes 2012 Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. When last day file taxes 2012 6). When last day file taxes 2012 R Rack, defined, Rack. When last day file taxes 2012 Radio broadcasts, News services. When last day file taxes 2012 Records, Refiner, defined, Refiner. When last day file taxes 2012 Refinery, defined, Refinery. When last day file taxes 2012 Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. When last day file taxes 2012 Registrant, Taxable fuel registrant. When last day file taxes 2012 Registrant, defined, Registrant. When last day file taxes 2012 Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. When last day file taxes 2012 Sport fishing equipment, Related person. When last day file taxes 2012 Removal, defined, Removal. When last day file taxes 2012 Retail tax Credits or refunds, Credits or refunds. When last day file taxes 2012 Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. When last day file taxes 2012 S Sale, defined, Sale. When last day file taxes 2012 Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. When last day file taxes 2012 Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. When last day file taxes 2012 Cost of transportation, Manufacturers taxes based on sale price. When last day file taxes 2012 Delivery costs, Manufacturers taxes based on sale price. When last day file taxes 2012 Discounts, Manufacturers taxes based on sale price. When last day file taxes 2012 Installation costs, Manufacturers taxes based on sale price. When last day file taxes 2012 Insurance costs, Manufacturers taxes based on sale price. When last day file taxes 2012 Local advertising charges, Manufacturers taxes based on sale price. When last day file taxes 2012 Manufacturers excise tax, Manufacturers taxes based on sale price. When last day file taxes 2012 Rebates, Manufacturers taxes based on sale price. When last day file taxes 2012 Retail dealer preparation costs, Manufacturers taxes based on sale price. When last day file taxes 2012 Warranty charges, Manufacturers taxes based on sale price. When last day file taxes 2012 School bus, In a school bus (No. When last day file taxes 2012 7). When last day file taxes 2012 Second generation biofuel, Second generation biofuel. When last day file taxes 2012 Security systems, Telephone-operated security systems. When last day file taxes 2012 Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. When last day file taxes 2012 Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. When last day file taxes 2012 State and local governments, Federal, state, and local government. When last day file taxes 2012 State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. When last day file taxes 2012 14). When last day file taxes 2012 State or nonprofit educational organization use, Sales by registered ultimate vendors. When last day file taxes 2012 State use, Registered ultimate vendor (state use). When last day file taxes 2012 , State use. When last day file taxes 2012 State, defined, State. When last day file taxes 2012 Suggestions, Comments and suggestions. When last day file taxes 2012 T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. When last day file taxes 2012 Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. When last day file taxes 2012 Electric outboard motor, Electric outboard boat motors. When last day file taxes 2012 International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. When last day file taxes 2012 Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. When last day file taxes 2012 Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. When last day file taxes 2012 Teletypewriter exchange service, Teletypewriter exchange service. When last day file taxes 2012 Terminal operator, defined, Terminal operator. When last day file taxes 2012 Terminal, defined, Terminal. When last day file taxes 2012 Throughputter, defined, Throughputter. When last day file taxes 2012 Tires Credit against heavy truck tax, Tire credit. When last day file taxes 2012 Credit or refund of tax, Credit or refund. When last day file taxes 2012 Train, Use in a train. When last day file taxes 2012 Train (Diesel-powered), Diesel-powered train. When last day file taxes 2012 Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. When last day file taxes 2012 TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. When last day file taxes 2012 , Two-party exchanges. When last day file taxes 2012 U Ultimate purchaser, Ultimate purchaser. When last day file taxes 2012 Uninterrupted international air transportation, Uninterrupted international air transportation. When last day file taxes 2012 , Military personnel on international trips. When last day file taxes 2012 Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. When last day file taxes 2012 8). When last day file taxes 2012 Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. When last day file taxes 2012 Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. When last day file taxes 2012 Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. When last day file taxes 2012 Law enforcement, Vehicles not subject to tax. When last day file taxes 2012 Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. When last day file taxes 2012 Vessel operator, defined, Vessel operator. When last day file taxes 2012 W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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Withholding Compliance Questions & Answers

Q1: In the past, as an employer, I was required to submit all Forms W-4 that claimed complete exemption from withholding (when $200 or more in weekly wages were regularly expected) or claimed more than 10 allowances. What Forms W-4 do I now have to submit to the IRS?

A1: Employers are no longer required to routinely submit Forms W-4 to the IRS.  However, in certain circumstances, the IRS may direct you to submit copies of Forms W-4 for certain employees in order to ensure that the employees have adequate withholding. You are now required to submit the Forms W-4 to IRS only if directed to do so in a written notice or pursuant to specified criteria set forth in future published guidance.

 


Q2: If an employer no longer has to submit Forms W-4 claiming complete exemption from withholding or claiming more than 10 allowances, how does the IRS determine adequate withholding?

A2: The IRS is making more effective use of information contained in its records along with information reported on Form W-2 wage statements to ensure that employees have enough federal income tax withheld. 
 


Q3: If the IRS determines that an employee does not have enough federal income tax withheld, what will an employer be asked to do?

A3: If the IRS determines that an employee does not have enough withholding, we will notify you to increase the amount of withholding tax by issuing a “lock-in” letter that specifies the maximum number of withholding allowances permitted for the employee. You will also receive a copy for the employee that identifies the maximum number of withholding exemptions permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding exemptions. If the employee still works for you, you must furnish the employee copy to the employee. If the employee no longer works for you, NO ACTION IS REQUIRED AT THIS TIME. However if the employee should return to work within twelve (12) months, you should begin withholding income tax from the employee’s wages based on the withholding rate stated in this letter.The employee will be given a period of time before the lock-in rate is effective to submit for approval to the IRS a new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease federal income tax withholding. The employee must send the Form W-4 and statement directly to the IRS office designated on the lock-in letter. You must withhold tax in accordance with the lock-in letter as of the date specified in the lock-in letter, unless otherwise notified by the IRS. You will be required to take this action no sooner than 45 calendar days after the date of the lock-in letter. Once a lock-in rate is effective, an employer can not decrease withholding unless approved by the IRS.

 


Q4: As an employer, after I lock in withholding on an employee based on a lock-in letter from the IRS, what do I do if I receive a revised Form W-4 from the employee?

A4: After the receipt of a lock-in letter, you must disregard any Form W-4 that decreases the amount of withholding. The employee must submit for approval to the IRS any new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease federal income tax withholding. The employee should send the Form W-4 and statement directly to the address on the lock-in letter. The IRS will notify you to withhold at a specific rate if the employee’s request is approved. However, if, at any time, the employee furnishes a Form W-4 that claims a number of withholding allowances less than the maximum number specified in the lock-in letter, the employer must increase withholding by withholding tax based on that Form W-4.

 


Q5: As an employer who has received a modification letter (letter 2808C) from the WHC program, do I wait for another 60 days to change the marital status and/or number of allowances per the modification letter?

A5: No, the modifications to the marital status and/or number of allowances become effective immediately upon receipt of the letter 2808C.

 


Q6: I have been directed to lock in an employee’s withholding. What happens if I do not lock in the employee’s withholding as directed?

A6: Those employers who do not follow the IRS lock-in instructions will be liable for paying the additional amount of tax that should have been withheld. 

 


Q7: Our employees can submit or change their Forms W-4 on line. How can I prevent them from changing their Forms W-4 after they have been locked-in by the IRS?

A7: You will need to block employees who have been locked-in from using an on line Form W-4 system to decrease their withholding.

 


Q8:  What should I do if an employee submits a valid Form W-4 that appears to be claiming an incorrect withholding amount?

A8: You should withhold federal income tax based on the allowances claimed on the Form W-4.  But, you should advise the employee that the IRS may review withholding to ensure it is adequate, and that the IRS may direct you, as the employer, to withhold income tax for the employee at a certain rate if the review indicates the employee’s withholding is inadequate. Once this occurs the employee will not be allowed to decrease their withholding unless approved by the IRS.

 


Q9: What do I do if an employee hands me a substitute Form W-4 developed by the employee?

A9:  Employers may refuse to accept a substitute form developed by an employee and the employee submitting such a form will be treated as failing to furnish a Form W-4.  In such case, you should inform the employee that you will not accept this form and offer the employee an opportunity to complete an official Form W-4 or a substitute Form W-4 developed by you. Until the employee furnishes a new Form W-4, the employer must withhold from the employee as from a single person claiming no allowances; if, however, a prior Form W-4 is in effect for the employee, the employer must continue to withhold based on the prior Form W-4.  As an employer, a substitute withholding exemption certificate developed by you can be used in lieu of the official Form W-4, if you provide all the tables, instructions, and worksheets contained in the Form W-4 in effect at that time to the employee.  

 


Q10: What do I do if an employee hands me an official IRS Form W-4 that is clearly altered?

A10: Any alteration of a Form W-4 (e.g. crossed out penalties of perjury statement above the signature) will cause the Form W-4 to be invalid. If an employer receives an invalid Form W-4, the employee will be treated as failing to furnish a Form W-4; the employer must inform the employee that the Form W-4 is invalid, and must request another Form W-4 from the employee. Until the employee furnishes a new Form W-4, the employer must withhold from the employee as from a single person claiming no allowances. If, however, a prior Form W-4 is in effect for the employee, the employer must continue to withhold based on the prior Form W-4.

 


Q11: I heard my employer no longer has to routinely submit Forms W-4 to the IRS.  How will this affect me as an employee?

A11: There is no change in the requirement that employees have adequate income tax withholding. The withholding calculator found on www.irs.gov is available to help employees determine the proper amount of federal income tax withholding. Another useful resource, Publication 505, “Tax Withholding and Estimated Taxes" is available on the IRS Web site or can be obtained by calling 1-800-TAX-FORM (829-3676).  Individuals who do not have sufficient income tax withholding are subject to penalties. The IRS will be making more effective use of information contained in its records along with information reported on Form W-2 wage statements to ensure that employees have enough federal income tax withheld. 

 


Q12: As an employee, what happens if the IRS determines that I do not have adequate withholding?

A12: The IRS may direct your employer to withhold federal income tax at an increased rate to ensure you have adequate withholding by issuing a lock-in letter. At that point, your employer must disregard any Form W-4 that decreases the amount of withholding. You will receive a copy of the lock-in letter. You will be given a period of time before the lock-in rate is put in effect to submit for approval to the IRS a new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease your federal income tax withholding. You should send the Form W-4 and statement directly to the address on the lock-in letter. Once a lock-in letter is issued, you will not be allowed to decrease your withholding unless approved by the IRS.

 


Q13: What if I don’t want to submit a Form W-4 to my employer?

A13: Your employer is required to withhold income tax from your wages as if you are single with zero allowances if you do not submit a Form W-4.

 

 


Q14: How can you be released from the Withholding Compliance Program?

A14: You must continue to file returns and pay your taxes due. If you timely meet all your filing and payment obligations for three consecutive years, you can request that we release you from the Withholding Compliance Program.

Page Last Reviewed or Updated: 20-Mar-2014

The When Last Day File Taxes 2012

When last day file taxes 2012 Part One -   La Declaración de Impuestos sobre los Ingresos Los cuatro capítulos de esta sección presentan información básica sobre el sistema tributario. When last day file taxes 2012 Le explican los primeros pasos para llenar una declaración de impuestos; por ejemplo, cómo determinar qué estado civil para efectos de la declaración le corresponde, cuántas exenciones puede reclamar y qué formulario presentar. When last day file taxes 2012 Asimismo, explican los requisitos de mantenimiento de documentación, el sistema de presentación electrónica del IRS e-file, determinadas multas y los dos métodos que se utilizan para pagar impuestos durante el año: la retención del impuesto y el impuesto estimado. When last day file taxes 2012 Table of Contents 1. When last day file taxes 2012   Información para la Presentación de la Declaración de ImpuestosQué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. When last day file taxes 2012 Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad 2. When last day file taxes 2012   Estado Civil para Efectos de la DeclaraciónQué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. When last day file taxes 2012 Divorcio y nuevo matrimonio. When last day file taxes 2012 Matrimonios anulados. When last day file taxes 2012 Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. When last day file taxes 2012 Personas consideradas casadas. When last day file taxes 2012 Matrimonio del mismo sexo. When last day file taxes 2012 Cónyuge fallecido durante el año. When last day file taxes 2012 Personas casadas que viven separadas. When last day file taxes 2012 Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente 3. When last day file taxes 2012   Exenciones Personales y por DependientesQué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. When last day file taxes 2012 Número de identificación personal del contribuyente del Servicio de Impuestos Internos. When last day file taxes 2012 Números de identificación del contribuyente en proceso de adopción. When last day file taxes 2012 4. When last day file taxes 2012   Retención de Impuestos e Impuesto EstimadoQué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Prev  Up  Next   Home   More Online Publications