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Filing 1040ez Form

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Filing 1040ez Form

Filing 1040ez form 2. Filing 1040ez form   Accounting Methods Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Accounting MethodsCash Method Accrual Method Farm Inventory Cash Versus Accrual Method Special Methods of Accounting Combination Method Changes in Methods of Accounting Introduction You must use an accounting method that clearly shows your income and expenses. Filing 1040ez form You must also figure your taxable income and file an income tax return for an annual accounting period called a tax year. Filing 1040ez form This chapter discusses accounting methods. Filing 1040ez form For information on accounting periods, see Publication 538, Accounting Periods and Methods, and the Instructions for Form 1128, Application To Adopt, Change, or Retain a Tax Year. Filing 1040ez form Topics - This chapter discusses: Cash method Accrual method Farm inventory Special methods of accounting Changes in methods of accounting Useful Items - You may want to see: Publication 538 Accounting Periods and Methods 535 Business Expenses Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 3115 Application for Change in Accounting Method See chapter 16 for information about getting publications and forms. Filing 1040ez form Accounting Methods An accounting method is a set of rules used to determine when and how your income and expenses are reported on your tax return. Filing 1040ez form Your accounting method includes not only your overall method of accounting, but also the accounting treatment you use for any material item. Filing 1040ez form A material item is one that affects the proper time for inclusion of income or allowance of a deduction. Filing 1040ez form An item considered material for financial statement purposes is generally also considered material for income tax purposes. Filing 1040ez form See Publication 538 for more information. Filing 1040ez form You generally choose an accounting method for your farm business when you file your first income tax return that includes a Schedule F (Form 1040), Profit or Loss From Farming. Filing 1040ez form If you later want to change your accounting method, you generally must get IRS approval. Filing 1040ez form How to obtain IRS approval is discussed later under Changes in Methods of Accounting . Filing 1040ez form Types of accounting methods. Filing 1040ez form   Generally, you can use any of the following accounting methods. Filing 1040ez form Each method is discussed in detail below. Filing 1040ez form Cash method. Filing 1040ez form Accrual method. Filing 1040ez form Special methods of accounting for certain items of income and expenses. Filing 1040ez form Combination (hybrid) method using elements of two or more of the above. Filing 1040ez form Business and other items. Filing 1040ez form   You can account for business and personal items using different accounting methods. Filing 1040ez form For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Filing 1040ez form Two or more businesses. Filing 1040ez form   If you operate two or more separate and distinct businesses, you can use a different accounting method for each business. Filing 1040ez form Generally, no business is separate and distinct unless a complete and separate set of books and records is maintained for each business. Filing 1040ez form Cash Method Most farmers use the cash method because they find it easier to keep records using the cash method. Filing 1040ez form However, certain farm corporations and partnerships and all tax shelters must use an accrual method of accounting. Filing 1040ez form See Accrual Method Required , later. Filing 1040ez form Income Under the cash method, include in your gross income all items of income you actually or constructively received during the tax year. Filing 1040ez form Items of income include money received as well as property or services received. Filing 1040ez form If you receive property or services, you must include the fair market value (FMV) of the property or services in income. Filing 1040ez form See chapter 3 for information on how to report farm income on your income tax return. Filing 1040ez form Constructive receipt. Filing 1040ez form   Income is constructively received when an amount is credited to your account or made available to you without restriction. Filing 1040ez form You do not need to have possession of the income for it to be treated as income for the tax year. Filing 1040ez form If you authorize someone to be your agent and receive income for you, you are considered to have received the income when your agent receives it. Filing 1040ez form Income is not constructively received if your receipt of the income is subject to substantial restrictions or limitations. Filing 1040ez form Direct payments and counter-cyclical payments. Filing 1040ez form   If you received direct payments or counter-cyclical payments under Subtitle A or C of the Farm Security and Rural Investment Act of 2002, you will not be considered to have constructively received a payment merely because you had the option to receive it in the year before it is required to be paid. Filing 1040ez form Delaying receipt of income. Filing 1040ez form   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Filing 1040ez form You must report the income in the year the money or property is received or made available to you without restriction. Filing 1040ez form Example. Filing 1040ez form Frances Jones, a farmer, was entitled to receive a $10,000 payment on a grain contract in December 2013. Filing 1040ez form She was told in December that her payment was available. Filing 1040ez form She requested not to be paid until January 2014. Filing 1040ez form However, she must still include this payment in her 2013 income because it was made available to her in 2013. Filing 1040ez form Debts paid by another person or canceled. Filing 1040ez form   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Filing 1040ez form If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Filing 1040ez form See Cancellation of Debt in chapter 3. Filing 1040ez form Deferred payment contract. Filing 1040ez form   If you sell an item under a deferred payment contract that calls for payment in a future year, there is no constructive receipt in the year of sale. Filing 1040ez form However, if the sales contract states that you have the right to the proceeds of the sale from the buyer at any time after delivery of the item, then you must include the sales price in income in the year of the sale, regardless of when you actually receive payment. Filing 1040ez form Example. Filing 1040ez form You are a farmer who uses the cash method and a calendar tax year. Filing 1040ez form You sell grain in December 2013 under a bona fide arm's-length contract that calls for payment in 2014. Filing 1040ez form You include the proceeds from the sale in your 2014 gross income since that is the year payment is received. Filing 1040ez form However, if the contract states that you have the right to the proceeds from the buyer at any time after the grain is delivered, you must include the sales price in your 2013 income, regardless of when you actually receive payment. Filing 1040ez form Repayment of income. Filing 1040ez form   If you include an amount in income and in a later year you have to repay all or part of it, then you can usually deduct the repayment in the year repaid. Filing 1040ez form If the repayment is more than $3,000, a special rule applies. Filing 1040ez form For details, see Repayments in chapter 11 of Publication 535, Business Expenses. Filing 1040ez form Expenses Under the cash method, generally you deduct expenses in the tax year you pay them. Filing 1040ez form This includes business expenses for which you contest liability. Filing 1040ez form However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained under Uniform Capitalization Rules in chapter 6. Filing 1040ez form See chapter 4 for information on how to deduct farm business expenses on your income tax return. Filing 1040ez form Prepayment. Filing 1040ez form   Generally, you cannot deduct expenses paid in advance. Filing 1040ez form This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Filing 1040ez form Example. Filing 1040ez form On November 1, 2013, you signed and paid $3,600 for a 3-year (36-month) insurance contract for equipment. Filing 1040ez form In 2013, you are allowed to deduct only $200 (2/36 x $3,600) of the cost of the policy that is attributable to 2013. Filing 1040ez form In 2014, you'll be able to deduct $1,200 (12/36 x $3,600); in 2015, you'll be able to deduct $1,200 (12/36 x $3,600); and in 2016 you'll be able to deduct the remaining balance of $1,000. Filing 1040ez form An exception applies if the expense qualifies for the 12-month rule. Filing 1040ez form See Publication 538 for more information and examples. Filing 1040ez form See chapter 4 for special rules for prepaid farm supplies and prepaid livestock feed. Filing 1040ez form Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Filing 1040ez form The purpose of an accrual method of accounting is to correctly match income and expenses. Filing 1040ez form Certain businesses engaged in farming must use an accrual method of accounting for its farm business and for sales and purchases of inventory items. Filing 1040ez form See Accrual Method Required and Farm Inventory , later. Filing 1040ez form Income Generally, you include an amount in income for the tax year in which all events that fix your right to receive the income have occurred, and you can determine the amount with reasonable accuracy. Filing 1040ez form Under this rule, include an amount in income on the earliest of the following dates. Filing 1040ez form When you receive payment. Filing 1040ez form When the income amount is due to you. Filing 1040ez form When you earn the income. Filing 1040ez form When title passes. Filing 1040ez form If you use an accrual method of accounting, complete Part III of Schedule F (Form 1040) to report your income. Filing 1040ez form Inventory. Filing 1040ez form   If you keep an inventory, generally you must use an accrual method of accounting to determine your gross income. Filing 1040ez form An inventory is necessary to clearly show income when the production, purchase, or sale of merchandise is an income-producing factor. Filing 1040ez form See Publication 538 for more information. Filing 1040ez form Also see Farm Inventory , later, for more information on items that must be included in inventory by farmers and inventory valuation methods for farmers. Filing 1040ez form Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both of the following apply. Filing 1040ez form The all-events test has been met. Filing 1040ez form This test is met when: All events have occurred that fix the fact that you have a liability, and The amount of the liability can be determined with reasonable accuracy. Filing 1040ez form Economic performance has occurred. Filing 1040ez form Economic performance. Filing 1040ez form   Generally, you cannot deduct or capitalize a business expense until economic performance occurs. Filing 1040ez form If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Filing 1040ez form If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Filing 1040ez form Example. Filing 1040ez form Jane, who is a farmer, uses a calendar tax year and an accrual method of accounting. Filing 1040ez form She entered into a contract with ABC Farm Consulting in 2012. Filing 1040ez form The contract stated that Jane pay ABC Farm Consulting $2,000 in December 2012. Filing 1040ez form It further stipulates that ABC Farm Consulting will develop a plan for integrating her farm with a larger farm operation based in a neighboring state by March 1, 2013. Filing 1040ez form Jane paid ABC Farm Consulting $2,000 in December 2012. Filing 1040ez form Integration of operations according to the plan began in May 2013 and they completed the integration in December 2013. Filing 1040ez form Economic performance for Jane's liability in the contract occurs as the services are provided. Filing 1040ez form Jane incurs the $2,000 cost in 2013. Filing 1040ez form An exception to the economic performance rule allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Filing 1040ez form For more information, see Economic Performance in Publication 538. Filing 1040ez form Special rule for related persons. Filing 1040ez form   Business expenses and interest owed to a related person who uses the cash method of accounting are not deductible until you make the payment and the corresponding amount is includible in the related person's gross income. Filing 1040ez form Determine the relationship for this rule as of the end of the tax year for which the expense or interest would otherwise be deductible. Filing 1040ez form For more information, see Internal Revenue Code section 267. Filing 1040ez form Accrual Method Required Generally, the following businesses, if engaged in farming, must use an accrual method of accounting. Filing 1040ez form A corporation (other than a family corporation) that had gross receipts of more than $1,000,000 for any tax year beginning after 1975. Filing 1040ez form A family corporation that had gross receipts of more than $25,000,000 for any tax year beginning after 1985. Filing 1040ez form A partnership with a corporation as a partner, if that corporation meets the requirements of (1) or (2) above. Filing 1040ez form A tax shelter. Filing 1040ez form Note. Filing 1040ez form Items (1), (2), and (3) above do not apply to an S corporation or a business operating a nursery or sod farm, or the raising or harvesting of trees (other than fruit and nut trees). Filing 1040ez form Family corporation. Filing 1040ez form   A family corporation is generally a corporation that meets one of the following ownership requirements. Filing 1040ez form Members of the same family own at least 50% of the total combined voting power of all classes of stock entitled to vote and at least 50% of the total shares of all other classes of stock of the corporation. Filing 1040ez form Members of two families have owned, directly or indirectly, since October 4, 1976, at least 65% of the total combined voting power of all classes of voting stock and at least 65% of the total shares of all other classes of the corporation's stock. Filing 1040ez form Members of three families have owned, directly or indirectly, since October 4, 1976, at least 50% of the total combined voting power of all classes of voting stock and at least 50% of the total shares of all other classes of the corporation's stock. Filing 1040ez form For more information on family corporations, see Internal Revenue Code section 447. Filing 1040ez form Tax shelter. Filing 1040ez form   A tax shelter is a partnership, noncorporate enterprise, or S corporation that meets either of the following tests. Filing 1040ez form Its principal purpose is the avoidance or evasion of federal income tax. Filing 1040ez form It is a farming syndicate. Filing 1040ez form A farming syndicate is an entity that meets either of the following tests. Filing 1040ez form Interests in the activity have been offered for sale in an offering required to be registered with a federal or state agency with the authority to regulate the offering of securities for sale. Filing 1040ez form More than 35% of the losses during the tax year are allocable to limited partners or limited entrepreneurs. Filing 1040ez form   A “limited partner” is one whose personal liability for partnership debts is limited to the money or other property the partner contributed or is required to contribute to the partnership. Filing 1040ez form   A “limited entrepreneur” is one who has an interest in an enterprise other than as a limited partner and does not actively participate in the management of the enterprise. Filing 1040ez form Farm Inventory If you are required to keep an inventory, you should keep a complete record of your inventory as part of your farm records. Filing 1040ez form This record should show the actual count or measurement of the inventory. Filing 1040ez form It should also show all factors that enter into its valuation, including quality and weight, if applicable. Filing 1040ez form Hatchery business. Filing 1040ez form   If you are in the hatchery business, and use an accrual method of accounting, you must include in inventory eggs in the process of incubation. Filing 1040ez form Products held for sale. Filing 1040ez form   All harvested and purchased farm products held for sale or for feed or seed, such as grain, hay, silage, concentrates, cotton, tobacco, etc. Filing 1040ez form , must be included in inventory. Filing 1040ez form Supplies. Filing 1040ez form   Supplies acquired for sale or that become a physical part of items held for sale must be included in inventory. Filing 1040ez form Deduct the cost of supplies in the year used or consumed in operations. Filing 1040ez form Do not include incidental supplies in inventory as these are deductible in the year of purchase. Filing 1040ez form Livestock. Filing 1040ez form   Livestock held primarily for sale must be included in inventory. Filing 1040ez form Livestock held for draft, breeding, or dairy purposes can either be depreciated or included in inventory. Filing 1040ez form See also Unit-livestock-price method , later. Filing 1040ez form If you are in the business of breeding and raising chinchillas, mink, foxes, or other fur-bearing animals, these animals are livestock for inventory purposes. Filing 1040ez form Growing crops. Filing 1040ez form   Generally, growing crops are not required to be included in inventory. Filing 1040ez form However, if the crop has a preproductive period of more than 2 years, you may have to capitalize (or include in inventory) costs associated with the crop. Filing 1040ez form See Uniform capitalization rules below. Filing 1040ez form Also see Uniform Capitalization Rules in  chapter 6. Filing 1040ez form Items to include in inventory. Filing 1040ez form   Your inventory should include all items held for sale, or for use as feed, seed, etc. Filing 1040ez form , whether raised or purchased, that are unsold at the end of the year. Filing 1040ez form Uniform capitalization rules. Filing 1040ez form   The following applies if you are required to use an accrual method of accounting. Filing 1040ez form The uniform capitalization rules apply to all costs of raising a plant, even if the preproductive period of raising a plant is 2 years or less. Filing 1040ez form The costs of animals are subject to the uniform capitalization rules. Filing 1040ez form Inventory valuation methods. Filing 1040ez form   The following methods, described below, are those generally available for valuing inventory. Filing 1040ez form The method you use must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Filing 1040ez form Cost. Filing 1040ez form Lower of cost or market. Filing 1040ez form Farm-price method. Filing 1040ez form Unit-livestock-price method. Filing 1040ez form Cost and lower of cost or market methods. Filing 1040ez form   See Publication 538 for information on these valuation methods. Filing 1040ez form If you value your livestock inventory at cost or the lower of cost or market, you do not need IRS approval to change to the unit-livestock-price method. Filing 1040ez form However, if you value your livestock inventory using the farm-price method, then you must obtain permission from the IRS to change to the unit-livestock-price method. Filing 1040ez form Farm-price method. Filing 1040ez form   Under this method, each item, whether raised or purchased, is valued at its market price less the direct cost of disposition. Filing 1040ez form Market price is the current price at the nearest market in the quantities you usually sell. Filing 1040ez form Cost of disposition includes broker's commissions, freight, hauling to market, and other marketing costs. Filing 1040ez form If you use this method, you must use it for your entire inventory, except that livestock can be inventoried under the unit-livestock-price method. Filing 1040ez form Unit-livestock-price method. Filing 1040ez form   This method recognizes the difficulty of establishing the exact costs of producing and raising each animal. Filing 1040ez form You group or classify livestock according to type and age and use a standard unit price for each animal within a class or group. Filing 1040ez form The unit price you assign should reasonably approximate the normal costs incurred in producing the animals in such classes. Filing 1040ez form Unit prices and classifications are subject to approval by the IRS on examination of your return. Filing 1040ez form You must annually reevaluate your unit livestock prices and adjust the prices upward or downward to reflect increases or decreases in the costs of raising livestock. Filing 1040ez form IRS approval is not required for these adjustments. Filing 1040ez form Any other changes in unit prices or classifications do require IRS approval. Filing 1040ez form   If you use this method, include all raised livestock in inventory, regardless of whether they are held for sale or for draft, breeding, sport, or dairy purposes. Filing 1040ez form This method accounts only for the increase in cost of raising an animal to maturity. Filing 1040ez form It does not provide for any decrease in the animal's market value after it reaches maturity. Filing 1040ez form Also, if you raise cattle, you are not required to inventory hay you grow to feed your herd. Filing 1040ez form   Do not include sold or lost animals in the year-end inventory. Filing 1040ez form If your records do not show which animals were sold or lost, treat the first animals acquired as sold or lost. Filing 1040ez form The animals on hand at the end of the year are considered those most recently acquired. Filing 1040ez form   You must include in inventory all livestock purchased primarily for sale. Filing 1040ez form You can choose either to include in inventory or depreciate livestock purchased for draft, breeding, sport or dairy purposes. Filing 1040ez form However, you must be consistent from year to year, regardless of the method you have chosen. Filing 1040ez form You cannot change your method without obtaining approval from the IRS. Filing 1040ez form   You must include in inventory animals purchased after maturity or capitalize them at their purchase price. Filing 1040ez form If the animals are not mature at purchase, increase the cost at the end of each tax year according to the established unit price. Filing 1040ez form However, in the year of purchase, do not increase the cost of any animal purchased during the last 6 months of the year. Filing 1040ez form This “no increase” rule does not apply to tax shelters which must make an adjustment for any animal purchased during the year. Filing 1040ez form It also does not apply to taxpayers that must make an adjustment to reasonably reflect the particular period in the year in which animals are purchased, if necessary to avoid significant distortions in income. Filing 1040ez form Uniform capitalization rules. Filing 1040ez form   A farmer can determine costs required to be allocated under the uniform capitalization rules by using the farm-price or unit-livestock-price inventory method. Filing 1040ez form This applies to any plant or animal, even if the farmer does not hold or treat the plant or animal as inventory property. Filing 1040ez form Cash Versus Accrual Method The following examples compare the cash and accrual methods of accounting. Filing 1040ez form Example 1. Filing 1040ez form You are a farmer who uses an accrual method of accounting. Filing 1040ez form You keep your books on the calendar year basis. Filing 1040ez form You sell grain in December 2013 but you are not paid until January 2014. Filing 1040ez form Because the accrual method was used and 2013 was the tax year in which the grain was sold, you must both include the sales proceeds and deduct the costs incurred in producing the grain on your 2013 tax return. Filing 1040ez form Example 2. Filing 1040ez form Assume the same facts as in Example 1 except that you use the cash method and there was no constructive receipt of the sales proceeds in 2013. Filing 1040ez form Under this method, you include the sales proceeds in income for 2014, the year you receive payment. Filing 1040ez form Deduct the costs of producing the grain in the year you pay for them. Filing 1040ez form Special Methods of Accounting There are special methods of accounting for certain items of income and expense. Filing 1040ez form Crop method. Filing 1040ez form   If you do not harvest and dispose of your crop in the same tax year that you plant it, you can, with IRS approval, use the crop method of accounting. Filing 1040ez form You cannot use the crop method for any tax return, including your first tax return, unless you receive approval from the IRS. Filing 1040ez form Under this method, you deduct the entire cost of producing the crop, including the expense of seed or young plants, in the year you realize income from the crop. Filing 1040ez form    See chapter 4 for details on deducting the costs of operating a farm. Filing 1040ez form Also see Regulations section 1. Filing 1040ez form 162-12. Filing 1040ez form Other special methods. Filing 1040ez form   Other special methods of accounting apply to the following items. Filing 1040ez form Amortization, see chapter 7. Filing 1040ez form Casualties, see chapter 11. Filing 1040ez form Condemnations, see chapter 11. Filing 1040ez form Depletion, see chapter 7. Filing 1040ez form Depreciation, see chapter 7. Filing 1040ez form Farm business expenses, see chapter 4. Filing 1040ez form Farm income, see chapter 3. Filing 1040ez form Installment sales, see chapter 10. Filing 1040ez form Soil and water conservation expenses, see chapter 5. Filing 1040ez form Thefts, see chapter 11. Filing 1040ez form Combination Method Generally, you can use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Filing 1040ez form However, the following restrictions apply. Filing 1040ez form If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Filing 1040ez form If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Filing 1040ez form Changes in Methods of Accounting A change in your method of accounting includes a change in: Your overall method, such as from the cash method to an accrual method, and Your treatment of any material item, such as a change in your method of valuing inventory (for example, a change from the farm-price method to the unit-livestock-price method, discussed earlier). Filing 1040ez form Generally, once you have set up your accounting method, you must receive approval from the IRS before you can change to another method of accounting. Filing 1040ez form You may also have to pay a fee. Filing 1040ez form To obtain approval, you must generally file Form 3115. Filing 1040ez form There are instances when you can obtain automatic consent to change certain methods of accounting. Filing 1040ez form See the List of Automatic Accounting Method Changes located in the Instructions for Form 3115. Filing 1040ez form For more information on changes in methods of accounting, see Form 3115 and the Instructions for Form 3115. Filing 1040ez form Also see Publication 538. Filing 1040ez form Prev  Up  Next   Home   More Online Publications
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Understanding Your CP104 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.


What you need to do

  • Read your notice carefully — it explains the changes to your tax account.
  • Compare the figures on the notice with your excise tax return.
  • If you disagree with our change(s), contact us within 10 days from the date of your notice.
  • If you agree with our change(s), correct the copy of your excise tax return that you kept for your records.
  • Make your payment by your due date.
  • If you can’t pay the amount you owe, go to the payments page to find out more about your payment options.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. Please contact us at the toll free number listed on the top right corner of your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll free number listed on the top right corner of your notice or respond in writing within 10 days from the date of the notice. If your response provides us with additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, please pay any additional balance due by the date specified in the notice.

Q. What happens if I can’t pay the full amount I owe?

A. You can arrange to make a payment plan with us if you can’t pay the full amount you owe. Go to the payments page to find out more about your payment options.

Q. Am I charged interest on the money I owe?

A. Not if you pay the full amount you owe by the date specified on the notice. However, interest accrues on the unpaid balance after that date.

Q. Will I receive a penalty if I can’t pay the full amount?

A. Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.


Tips for next year

Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes and find credits and deductions for which you may qualify. Learn more about e-file.

Page Last Reviewed or Updated: 23-Jan-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 Filing 1040ez Form

Filing 1040ez form Publication 526 - Additional Material Prev  Up  Next   Home   More Online Publications