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Federal Income Tax Forms 2011

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Federal Income Tax Forms 2011

Federal income tax forms 2011 Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Federal income tax forms 2011 Tax questions. Federal income tax forms 2011 Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Federal income tax forms 2011 irs. Federal income tax forms 2011 gov/pub54. Federal income tax forms 2011 What's New Exclusion amount. Federal income tax forms 2011  The maximum foreign earned income exclusion is adjusted annually for inflation. Federal income tax forms 2011 For 2013, the maximum exclusion has increased to $97,600. Federal income tax forms 2011 See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Federal income tax forms 2011 Housing expenses — base amount. Federal income tax forms 2011  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Federal income tax forms 2011 The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. Federal income tax forms 2011 For 2013, this amount is $42. Federal income tax forms 2011 78 per day ($15,616 per year). Federal income tax forms 2011 See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Federal income tax forms 2011 Housing expenses — maximum amount. Federal income tax forms 2011  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Federal income tax forms 2011 See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Federal income tax forms 2011 Filing requirements. Federal income tax forms 2011  Generally, the amount of income you can receive before you must file an income tax return has increased. Federal income tax forms 2011 These amounts are shown in chapter 1 under Filing Requirements . Federal income tax forms 2011 Self-employment tax rate. Federal income tax forms 2011  For 2013, the self-employment tax rate of 13. Federal income tax forms 2011 3% has increased to 15. Federal income tax forms 2011 3%. Federal income tax forms 2011 The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. Federal income tax forms 2011 All net earnings are subject to the Medicare part of the tax. Federal income tax forms 2011 For more information, see chapter 3. Federal income tax forms 2011 IRA limitations for 2013. Federal income tax forms 2011 . Federal income tax forms 2011  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Federal income tax forms 2011 You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). Federal income tax forms 2011 If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. Federal income tax forms 2011 See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Federal income tax forms 2011 Reminders Figuring tax on income not excluded. Federal income tax forms 2011  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Federal income tax forms 2011 See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. Federal income tax forms 2011 If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Federal income tax forms 2011 Form 8938. Federal income tax forms 2011  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Federal income tax forms 2011 See Form 8938 in chapter 1. Federal income tax forms 2011 Change of address. Federal income tax forms 2011  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Federal income tax forms 2011 If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Federal income tax forms 2011 Photographs of missing children. Federal income tax forms 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal income tax forms 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal income tax forms 2011 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Federal income tax forms 2011 Introduction This publication discusses special tax rules for U. Federal income tax forms 2011 S. Federal income tax forms 2011 citizens and resident aliens who work abroad or who have income earned in foreign countries. Federal income tax forms 2011 If you are a U. Federal income tax forms 2011 S. Federal income tax forms 2011 citizen or resident alien, your worldwide income generally is subject to U. Federal income tax forms 2011 S. Federal income tax forms 2011 income tax, regardless of where you are living. Federal income tax forms 2011 Also, you are subject to the same income tax filing requirements that apply to U. Federal income tax forms 2011 S. Federal income tax forms 2011 citizens or resident aliens living in the United States. Federal income tax forms 2011 Expatriation tax provisions apply to U. Federal income tax forms 2011 S. Federal income tax forms 2011 citizens who have renounced their citizenship and long-term residents who have ended their residency. Federal income tax forms 2011 These provisions are discussed in chapter 4 of Publication 519, U. Federal income tax forms 2011 S. Federal income tax forms 2011 Tax Guide for Aliens. Federal income tax forms 2011 Resident alien. Federal income tax forms 2011   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Federal income tax forms 2011 Green card test. Federal income tax forms 2011 You are a U. Federal income tax forms 2011 S. Federal income tax forms 2011 resident if you were a lawful permanent resident of the United States at any time during the calendar year. Federal income tax forms 2011 This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Federal income tax forms 2011 Substantial presence test. Federal income tax forms 2011 You are considered a U. Federal income tax forms 2011 S. Federal income tax forms 2011 resident if you meet the substantial presence test for the calendar year. Federal income tax forms 2011 To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Federal income tax forms 2011 Example. Federal income tax forms 2011 You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Federal income tax forms 2011 To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Federal income tax forms 2011 Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Federal income tax forms 2011   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Federal income tax forms 2011 Filing information. Federal income tax forms 2011    Chapter 1 contains general filing information, such as: Whether you must file a U. Federal income tax forms 2011 S. Federal income tax forms 2011 tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. Federal income tax forms 2011 S. Federal income tax forms 2011 resident, and Whether you must pay estimated tax. Federal income tax forms 2011 Withholding tax. Federal income tax forms 2011    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Federal income tax forms 2011 S. Federal income tax forms 2011 citizens and resident aliens. Federal income tax forms 2011 Self-employment tax. Federal income tax forms 2011    Chapter 3 discusses who must pay self-employment tax. Federal income tax forms 2011 Foreign earned income exclusion and housing exclusion and deduction. Federal income tax forms 2011    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Federal income tax forms 2011 You may qualify to treat up to $97,600 of your income as not taxable by the United States. Federal income tax forms 2011 You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. Federal income tax forms 2011 These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Federal income tax forms 2011   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. Federal income tax forms 2011 These rules are explained in chapter 4. Federal income tax forms 2011   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Federal income tax forms 2011 Exemptions, deductions, and credits. Federal income tax forms 2011    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Federal income tax forms 2011 These are generally the same as if you were living in the United States. Federal income tax forms 2011 However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. Federal income tax forms 2011 Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. Federal income tax forms 2011 Tax treaty benefits. Federal income tax forms 2011    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. Federal income tax forms 2011 It also explains how to get copies of tax treaties. Federal income tax forms 2011 How to get tax help. Federal income tax forms 2011    Chapter 7 is an explanation of how to get information and assistance from the IRS. Federal income tax forms 2011 Questions and answers. Federal income tax forms 2011   Frequently asked questions and answers to those questions are presented in the back of the publication. Federal income tax forms 2011 Comments and suggestions. Federal income tax forms 2011   We welcome your comments about this publication and your suggestions for future editions. Federal income tax forms 2011   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal income tax forms 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal income tax forms 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal income tax forms 2011   You can send us comments from www. Federal income tax forms 2011 irs. Federal income tax forms 2011 gov/formspubs/. Federal income tax forms 2011 Click on “More Information” and then on “Comment on Tax Forms and Publications. Federal income tax forms 2011 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal income tax forms 2011 Ordering forms and publications. Federal income tax forms 2011   Visit www. Federal income tax forms 2011 irs. Federal income tax forms 2011 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Federal income tax forms 2011 Internal Revenue Service 1201 N. Federal income tax forms 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal income tax forms 2011   If you have a tax question, check the information available on IRS. Federal income tax forms 2011 gov or call 1-800-TAX–FORM (1-800-829-1040). Federal income tax forms 2011 We cannot answer tax questions sent to either of the above addresses. Federal income tax forms 2011 Prev  Up  Next   Home   More Online Publications
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Understanding Your CP3219B Notice

This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments.


What you need to do immediately

  • Review this notice and compare our changes to the information on your tax return. On previous notices we asked you to verify the income, credits, and deductions reported on your tax return because they’re different from the information we received from other sources. You didn't provide any further information to us.
  • If you agree with the changes, complete the Form 4089, Notice of Deficiency - Waiver, sign and return it in order to limit additional interest charges.
  • If you don't send a payment with Form 4089, we will send a bill for the amount due with any interest and applicable penalties.
  • Mail any additional information you have to us immediately. Attach this letter to your correspondence to help us identify your case. Keep a copy for your records. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.
  • If you don’t agree with the changes you have the right to challenge the increase in tax by filing a petition with the U.S. Tax Court. You have 90 days (150 if the notice was addressed outside the United States) to file the petition. The Court can’t consider your case if the petition is filed late. You can download a petition form and rules from www.ustaxcourt.gov or contact:

  • Clerk of the U.S. Tax Court
    400 Second Street, NW
    Washington, DC 20217
    1-202-521-0700

You may want to

  • Send us the name, address and taxpayer identification number of the other party that received the income if it isn't yours.
  • Notify the payers to correct their records to show the name and taxpayer identification number of the person or business who actually received the income, so that future reports to us are accurate.

Answers to Common Questions

Is this a Bill?
No. It tells you of the IRS’s intention to assess a tax deficiency. It isn't an assessment of tax nor does it require you to make immediate payment. We haven’t charged any additional tax at this time.

Should I call with my response or mail it in?
If you want us to consider additional information, please contact us immediately. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.


If you have a simple response, such as directing us to a specific line on your original return where you reported the income, you can call a Customer Service Representative and provide the information. A toll-free number is listed in the top right hand corner of the notice.


A written response may be required if the issue is more involved, especially if you disagree with some of the proposed changes. You may want to mail copies of payer information documents such as Form(s) 1099 or Schedule(s) K-1. Include any other letters or documents that support your position. You should submit a written statement to fully explain any unusual tax situations.


If you choose to petition the United States Tax Court, the application must be submitted in writing.

Why did it take you so long to contact us about this?
Tax years generally end on Dec. 31, but we don't receive information from banks, businesses, and other payers until much later. Once we receive all the tax returns and payer information, we compare the information you reported with the information third party payers provided to us. It can take 8 months or more to complete this review.

I need more time to find my records and go through them all. Will you allow me additional time to respond?
No. The time you have to petition the United States Tax Court can't be extended. It’s important that you respond to the Statutory Notice of Deficiency or petition the United States Tax Court (if you choose to) by the due date shown on the notice. If you don’t, we’ll assume the proposed changes are correct and assess the additional deficiency.

Do I have to pay the interest? Can you remove it?
The law requires us to charge interest on any tax that isn't paid by the return due date (Internal Revenue Code Section 6601). 

The law doesn't permit us to reduce or remove interest for reasonable cause. However, in limited circumstances, we may waive penalties. If you believe you qualify for penalty removal, you should include related information in your response.

What should I do to avoid problems like this in the future?
Keep accurate payment information from banks and other payers to verify you've received all payment information for filing your return. Review the documents to be sure they show your most current address. Take the following actions when filing your tax return to avoid similar issues in the future:

  • Report specific income type on the correct line on the Form 1120, U.S. Corporation Income Tax Return. For example, rental income should be claimed on Form 1120, line 6 (Gross Rents). For additional information, please see the reporting instructions for Form 1120.
  • If you report income on a line not traditionally reserved for that type of income, provide a statement indicating where the income was reported. For example, your business is related to investment activity and you're reporting all interest income (including amounts reported to the IRS on Form 1099-INT, Interest Income) with your gross receipts on Form 1120, line 1.
  • Always attach a statement identifying the source of the amount reported on Form 1120, line 10 (Other Income).
  • Provide an attached statement explaining your percentage of gross proceeds (ex; reported to us on Form 1099-MISC) that you would be liable to claim on your tax return.
  • Generally, if you receive a Form 1099 for amounts that actually belong to another person, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received) for each of the other owners showing the amounts applicable to each.
Page Last Reviewed or Updated: 28-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Federal Income Tax Forms 2011

Federal income tax forms 2011 10. Federal income tax forms 2011   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. Federal income tax forms 2011 The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. Federal income tax forms 2011 Definition of indoor tanning services. Federal income tax forms 2011   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. Federal income tax forms 2011 The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). Federal income tax forms 2011 See regulations section 49. Federal income tax forms 2011 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. Federal income tax forms 2011 File Form 720. Federal income tax forms 2011   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. Federal income tax forms 2011 If the tax is not collected for any reason, the collector is liable for the tax. Federal income tax forms 2011 The collector is not required to make semimonthly deposits of the tax. Federal income tax forms 2011 Prev  Up  Next   Home   More Online Publications