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File 2012 Tax Return

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File 2012 Tax Return

File 2012 tax return Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. File 2012 tax return  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. File 2012 tax return The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. File 2012 tax return ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. File 2012 tax return R. File 2012 tax return B. File 2012 tax return 553. File 2012 tax return Prop. File 2012 tax return Regs. File 2012 tax return on Good Faith Determinations. File 2012 tax return New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. File 2012 tax return  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. File 2012 tax return On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. File 2012 tax return See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. File 2012 tax return Reg. File 2012 tax return 38148. File 2012 tax return On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. File 2012 tax return The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. File 2012 tax return See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. File 2012 tax return Reg. File 2012 tax return 20,523. File 2012 tax return Timing of when an Organization is exempt for Federal Tax Purposes. File 2012 tax return  As noted in section 2. File 2012 tax return 03(4) of Revenue Procedure 2013-9, 2013-2 I. File 2012 tax return R. File 2012 tax return B. File 2012 tax return 267, the provisions in section 11. File 2012 tax return 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. File 2012 tax return Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. File 2012 tax return In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. File 2012 tax return The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. File 2012 tax return Section 11. File 2012 tax return 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. File 2012 tax return Exempt Organizations Select Check. File 2012 tax return  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. File 2012 tax return It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). File 2012 tax return Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. File 2012 tax return Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). File 2012 tax return Have filed a Form 990-N (e-Postcard) annual electronic notice. File 2012 tax return  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. File 2012 tax return See also Revenue Procedure 2011-33, 2011-25 I. File 2012 tax return R. File 2012 tax return B. File 2012 tax return 887. File 2012 tax return Future developments. File 2012 tax return . File 2012 tax return  The IRS has created a page on IRS. File 2012 tax return gov for information about Publication 557, at www. File 2012 tax return irs. File 2012 tax return gov/pub557. File 2012 tax return Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. File 2012 tax return Reminders The Patient Protection and Affordable Care Act (ACA). File 2012 tax return   The ACA added several new laws. File 2012 tax return This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. File 2012 tax return For more information, go to IRS. File 2012 tax return gov and select Affordable Care Act Tax Provisions. File 2012 tax return Electronic filing requirement for large organizations. File 2012 tax return  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. File 2012 tax return For more information, go to e-file for Charities and Non-Profits. File 2012 tax return Section 501(c)(15) gross receipts. File 2012 tax return   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. File 2012 tax return See Notice 2006-42, 2006-19 I. File 2012 tax return R. File 2012 tax return B. File 2012 tax return 878, Notice 2006-42. File 2012 tax return Prohibited tax shelter transactions. File 2012 tax return  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. File 2012 tax return See T. File 2012 tax return D. File 2012 tax return 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. File 2012 tax return R. File 2012 tax return B. File 2012 tax return 242. File 2012 tax return See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. File 2012 tax return Pension Protection Act of 2006 tax changes. File 2012 tax return  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. File 2012 tax return Unless otherwise noted, most of the changes became effective on August 17, 2006. File 2012 tax return For key provisions, go to The Pension Protection Act of 2006. File 2012 tax return Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. File 2012 tax return There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. File 2012 tax return There are additional standards for credit counseling organizations. File 2012 tax return The definition of convention or association of churches has been modified. File 2012 tax return Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. File 2012 tax return The requirements of disclosure to state officials relating to exempt organizations has been modified. File 2012 tax return There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. File 2012 tax return There are new excise taxes on prohibited tax shelter transactions. File 2012 tax return There is a modification of recordkeeping requirements for certain charitable contributions. File 2012 tax return Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). File 2012 tax return It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. File 2012 tax return To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. File 2012 tax return Organizations that are exempt under section 501(a) include those organizations described in section 501(c). File 2012 tax return Section 501(c) organizations are covered in this publication. File 2012 tax return Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. File 2012 tax return Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. File 2012 tax return Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. File 2012 tax return Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). File 2012 tax return Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. File 2012 tax return Organizations not discussed in this publication. File 2012 tax return   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. File 2012 tax return These organizations (and the Code sections that apply to them) are as follows. File 2012 tax return Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. File 2012 tax return   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. File 2012 tax return If you think your organization falls within one of these categories, contact the IRS for any additional information you need. File 2012 tax return For telephone assistance, call 1-877-829-5500. File 2012 tax return   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. File 2012 tax return If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. File 2012 tax return Organization Reference Chart. File 2012 tax return   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. File 2012 tax return It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. File 2012 tax return It also describes each type of qualifying organization and the general nature of its activities. File 2012 tax return   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. File 2012 tax return Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. File 2012 tax return Check the IRS website, IRS. File 2012 tax return gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. File 2012 tax return irs. File 2012 tax return gov/charities/index. File 2012 tax return html. File 2012 tax return Comments and suggestions. File 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. File 2012 tax return   You can e-mail us while visiting our website at IRS. File 2012 tax return gov. File 2012 tax return   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2012 tax return   If you wish telephone assistance, please call 1-877-829-5500. File 2012 tax return This toll-free telephone service is available Monday through Friday. File 2012 tax return Prev  Up  Next   Home   More Online Publications
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The File 2012 Tax Return

File 2012 tax return 13. File 2012 tax return   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. File 2012 tax return A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). File 2012 tax return However, no deposit is required for the situations listed below; the taxes are payable with Form 720. File 2012 tax return The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. File 2012 tax return The gas guzzler tax is being paid on a one-time filing. File 2012 tax return The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. File 2012 tax return How To Make Deposits Electronic deposit requirement. File 2012 tax return   You must use electronic funds transfer to make excise tax deposits. File 2012 tax return Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). File 2012 tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. File 2012 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File 2012 tax return   EFTPS is a free service provided by the Department of Treasury. File 2012 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File 2012 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. File 2012 tax return eftps. File 2012 tax return gov or call 1-800-555-4477. File 2012 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. File 2012 tax return    Depositing on time. File 2012 tax return For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. File 2012 tax return m. File 2012 tax return Eastern time). File 2012 tax return You will automatically be enrolled in EFTPS when you apply for an EIN. File 2012 tax return You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. File 2012 tax return When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. File 2012 tax return The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. File 2012 tax return See Alternative method below. File 2012 tax return If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. File 2012 tax return Regular method. File 2012 tax return   The deposit of tax for a semimonthly period is due by the 14th day following that period. File 2012 tax return Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. File 2012 tax return If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. File 2012 tax return Alternative method (IRS Nos. File 2012 tax return 22, 26, 27, and 28). File 2012 tax return   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. File 2012 tax return Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. File 2012 tax return The deposit of tax is due by the 3rd banking day after the 7th day of that period. File 2012 tax return   For an example of the alternative method, see the Instructions for Form 720. File 2012 tax return To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. File 2012 tax return For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. File 2012 tax return The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). File 2012 tax return The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. File 2012 tax return See Uncollected Tax Report in chapter 4. File 2012 tax return The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. File 2012 tax return Special rule for deposits of taxes in September. File 2012 tax return   See the Instructions for Form 720 for a special rule on deposits made in September. File 2012 tax return Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. File 2012 tax return Generally, you do not have to make a deposit for a period in which you incurred no tax liability. File 2012 tax return Net tax liability. File 2012 tax return   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. File 2012 tax return You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. File 2012 tax return If you use this method, you must use it for all semimonthly periods in the calendar quarter. File 2012 tax return Do not reduce your liability by any amounts from Form 720X. File 2012 tax return Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. File 2012 tax return Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. File 2012 tax return 67%) of the net tax liability reported for the look-back quarter. File 2012 tax return For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. File 2012 tax return 23%), 10/90 (11. File 2012 tax return 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. File 2012 tax return Also, the total deposit for that semimonthly period must be at least 1/6 (16. File 2012 tax return 67%) of the net tax liability reported for the look-back quarter. File 2012 tax return Exceptions. File 2012 tax return   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. File 2012 tax return 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. File 2012 tax return Requirements to be met. File 2012 tax return   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. File 2012 tax return    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. File 2012 tax return Tax rate increases. File 2012 tax return   You must modify the safe harbor rule if there has been an increase in the rate of tax. File 2012 tax return You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. File 2012 tax return To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. File 2012 tax return Prev  Up  Next   Home   More Online Publications