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1040ez booklet Publication 938 - Introductory Material Table of Contents Introduction Introduction Section references are to the Internal Revenue Code unless otherwise noted. 1040ez booklet This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). 1040ez booklet The directory for each calendar quarter is based on information submitted to the IRS during that quarter. 1040ez booklet For each quarter, there is a directory of new REMICs and CDOs and, if required, a section containing amended listings. 1040ez booklet You can use the directory to find the representative of the REMIC or the issuer of the CDO from whom you can request tax information. 1040ez booklet The amended listing section shows changes to previously listed REMICs and CDOs. 1040ez booklet The update for each calendar quarter will be added to this publication approximately six weeks after the end of the quarter. 1040ez booklet Publication 938 is only available on the Internet. 1040ez booklet To get Publication 938, including prior issues, visit IRS. 1040ez booklet gov. 1040ez booklet Future developments. 1040ez booklet The IRS has created a page on IRS. 1040ez booklet gov that includes information about Publication 938 at www. 1040ez booklet irs. 1040ez booklet gov/pub938. 1040ez booklet Information about any future developments affecting Publication 938 (such as legislation enacted after we release it) will be posted on that page. 1040ez booklet Other information. 1040ez booklet Publication 550, Investment Income and Expenses, discusses the tax treatment that applies to holders of these investment products. 1040ez booklet For other information about REMICs, see sections 860A through 860G and the regulations issued under those sections. 1040ez booklet Prev Up Next Home More Online Publications
Topic 305 - Recordkeeping
Well-organized records make it easier to prepare a tax return and
help provide answers if your return is selected for examination, or
to prepare a response if you receive an IRS notice.
Records such as receipts, canceled checks, and other documents
that support an item of income or a deduction, or a credit appearing
on a return must be kept so long as they may become material in the
administration of any internal revenue law, which generally will be
until the period of limitation expires for that return. For assessment
of tax you owe, this generally is 3 years from the date you filed
the return. Returns filed before the due date are treated as filed
on the due date.
There is no period of limitations to assess tax when a return is
fraudulent or when no return is filed. If income that you should have
reported is not reported, and it is more than 25% of the gross income
shown on the return, the time to assess is 6 years from when the return
is filed. For filing a claim for credit or refund, the period to make
the claim generally is 3 years from the date the original return was
filed (or the due date for filing the return if the return was filed
before that date), or 2 years from the date the tax was paid, whichever
is later. For filing a claim for an overpayment resulting from a bad
debt deduction or a loss from worthless securities the time to make
the claim is 7 years from when the return was due.
If you have employees, you must keep all your employment tax records
for at least 4 years after the tax becomes due or is paid, whichever
is later. For more information, see Publication 15, (Circular E), Employer's Tax Guide.
If you are in business, there is no particular method of bookkeeping
you must use. However, you must use a method that clearly and accurately
reflects your gross income and expenses. The records should substantiate
both your income and expenses. Publication 583, Starting a
Business and Keeping Records, and Publication 463, Travel,
Entertainment, Gift, and Car Expenses, provide additional information
on required documentation for taxpayers with business expenses. Publication 17, Your Federal Income Tax for Individuals, provides more information on recordkeeping requirements for individuals.
Page Last Reviewed or Updated: January 22, 2014
The 1040ez Booklet
1040ez booklet Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040ez booklet How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040ez booklet By selecting the method that is best for you, you will have quick and easy access to tax help. 1040ez booklet Free help with your tax return. 1040ez booklet Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040ez booklet The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. 1040ez booklet The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez booklet Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez booklet Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040ez booklet To find the nearest VITA or TCE site, visit IRS. 1040ez booklet gov or call 1-800-906-9887 or 1-800-829-1040. 1040ez booklet As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez booklet To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez booklet aarp. 1040ez booklet org/money/taxaide or call 1-888-227-7669. 1040ez booklet For more information on these programs, go to IRS. 1040ez booklet gov and enter “VITA” in the search box. 1040ez booklet Internet. 1040ez booklet You can access the IRS website at IRS. 1040ez booklet gov 24 hours a day, 7 days a week to: E-file your return. 1040ez booklet Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040ez booklet Check the status of your 2012 refund. 1040ez booklet Go to IRS. 1040ez booklet gov and click on Where’s My Refund. 1040ez booklet Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. 1040ez booklet If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez booklet Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez booklet Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. 1040ez booklet Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez booklet So in a change from previous filing seasons, you won't get an estimated refund date right away. 1040ez booklet Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040ez booklet You can obtain a free transcript online at IRS. 1040ez booklet gov by clicking on Order a Return or Account Transcript under “Tools. 1040ez booklet ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. 1040ez booklet You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. 1040ez booklet Download forms, including talking tax forms, instructions, and publications. 1040ez booklet Order IRS products. 1040ez booklet Research your tax questions. 1040ez booklet Search publications by topic or keyword. 1040ez booklet Use the Internal Revenue Code, regulations, or other official guidance. 1040ez booklet View Internal Revenue Bulletins (IRBs) published in the last few years. 1040ez booklet Figure your withholding allowances using the IRS Withholding Calculator at www. 1040ez booklet irs. 1040ez booklet gov/individuals. 1040ez booklet Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. 1040ez booklet gov by typing Alternative Minimum Tax Assistant in the search box. 1040ez booklet Sign up to receive local and national tax news by email. 1040ez booklet Get information on starting and operating a small business. 1040ez booklet Phone. 1040ez booklet Many services are available by phone. 1040ez booklet Ordering forms, instructions, and publications. 1040ez booklet Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). 1040ez booklet You should receive your order within 10 days. 1040ez booklet Asking tax questions. 1040ez booklet Call the IRS with your tax questions at 1-800-829-1040. 1040ez booklet Solving problems. 1040ez booklet You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). 1040ez booklet An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040ez booklet Call your local Taxpayer Assistance Center for an appointment. 1040ez booklet To find the number, go to www. 1040ez booklet irs. 1040ez booklet gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez booklet TTY/TDD equipment. 1040ez booklet If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040ez booklet The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. 1040ez booklet These individuals can also access the IRS through relay services such as the Federal Relay Service at www. 1040ez booklet gsa. 1040ez booklet gov/fedrelay. 1040ez booklet TeleTax topics. 1040ez booklet Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040ez booklet Checking the status of your 2012 refund. 1040ez booklet To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). 1040ez booklet Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. 1040ez booklet If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez booklet Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez booklet Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez booklet Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040ez booklet Evaluating the quality of our telephone services. 1040ez booklet To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040ez booklet One method is for a second IRS representative to listen in on or record random telephone calls. 1040ez booklet Another is to ask some callers to complete a short survey at the end of the call. 1040ez booklet Walk-in. 1040ez booklet Some products and services are available on a walk-in basis. 1040ez booklet Products. 1040ez booklet You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez booklet Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez booklet Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040ez booklet Services. 1040ez booklet You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040ez booklet An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez booklet If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040ez booklet No appointment is necessary—just walk in. 1040ez booklet Before visiting, check www. 1040ez booklet irs. 1040ez booklet gov/localcontacts for hours of operation and services provided. 1040ez booklet If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. 1040ez booklet You can leave a message and a representative will call you back within 2 business days. 1040ez booklet All other issues will be handled without an appointment. 1040ez booklet To call your local TAC, go to www. 1040ez booklet irs. 1040ez booklet gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez booklet Mail. 1040ez booklet You can send your order for forms, instructions, and publications to the address below. 1040ez booklet You should receive a response within 10 days after your request is received. 1040ez booklet Internal Revenue Service 1201 N. 1040ez booklet Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 1040ez booklet The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez booklet Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040ez booklet TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 1040ez booklet Remember, the worst thing you can do is nothing at all. 1040ez booklet TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez booklet You face (or your business is facing) an immediate threat of adverse action. 1040ez booklet You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 1040ez booklet If you qualify for help, they will do everything they can to get your problem resolved. 1040ez booklet You will be assigned to one advocate who will be with you at every turn. 1040ez booklet TAS has offices in every state, the District of Columbia, and Puerto Rico. 1040ez booklet Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. 1040ez booklet And its services are always free. 1040ez booklet As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040ez booklet The TAS tax toolkit at www. 1040ez booklet TaxpayerAdvocate. 1040ez booklet irs. 1040ez booklet gov can help you understand these rights. 1040ez booklet If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 1040ez booklet irs. 1040ez booklet gov/advocate. 1040ez booklet You can also call the toll-free number at 1-877-777-4778. 1040ez booklet Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. 1040ez booklet These individuals can also access the IRS through relay services such as the Federal Relay Service at www. 1040ez booklet gsa. 1040ez booklet gov/fedrelay. 1040ez booklet TAS also handles large-scale or systemic problems that affect many taxpayers. 1040ez booklet If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. 1040ez booklet irs. 1040ez booklet gov/advocate. 1040ez booklet Low Income Taxpayer Clinics (LITCs). 1040ez booklet Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040ez booklet Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040ez booklet These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 1040ez booklet Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040ez booklet For more information and to find a clinic near you, see the LITC page on www. 1040ez booklet irs. 1040ez booklet gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez booklet This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. 1040ez booklet Free tax services. 1040ez booklet Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040ez booklet Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040ez booklet The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040ez booklet The majority of the information and services listed in this publication are available to you free of charge. 1040ez booklet If there is a fee associated with a resource or service, it is listed in the publication. 1040ez booklet Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040ez booklet DVD for tax products. 1040ez booklet You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040ez booklet Prior-year forms, instructions, and publications. 1040ez booklet Tax Map: an electronic research tool and finding aid. 1040ez booklet Tax law frequently asked questions. 1040ez booklet Tax Topics from the IRS telephone response system. 1040ez booklet Internal Revenue Code—Title 26 of the U. 1040ez booklet S. 1040ez booklet Code. 1040ez booklet Links to other Internet-based tax research materials. 1040ez booklet Fill-in, print, and save features for most tax forms. 1040ez booklet Internal Revenue Bulletins. 1040ez booklet Toll-free and email technical support. 1040ez booklet Two releases during the year. 1040ez booklet – The first release will ship the beginning of January 2013. 1040ez booklet – The final release will ship the beginning of March 2013. 1040ez booklet Purchase the DVD from National Technical Information Service (NTIS) at www. 1040ez booklet irs. 1040ez booklet gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 1040ez booklet Prev Up Next Home More Online Publications