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Filing 2012 Taxes In 2013

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Filing 2012 Taxes In 2013

Filing 2012 taxes in 2013 Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. Filing 2012 taxes in 2013 Tax questions. Filing 2012 taxes in 2013 Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Filing 2012 taxes in 2013 Reminders Penalty for filing erroneous claim for refund or credit. Filing 2012 taxes in 2013  You may have to pay a penalty if you file an erroneous claim for refund or credit. Filing 2012 taxes in 2013 See Penalty for erroneous claim for refund, later under Claims for Refund. Filing 2012 taxes in 2013 Interest and penalties suspended if notice not mailed within 36 months. Filing 2012 taxes in 2013  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. Filing 2012 taxes in 2013 See Suspension of interest and penalties, later under Examination of Returns. Filing 2012 taxes in 2013 Fast track mediation. Filing 2012 taxes in 2013  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Filing 2012 taxes in 2013 See Fast track mediation under If You Do Not Agree. Filing 2012 taxes in 2013 Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. Filing 2012 taxes in 2013 However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. Filing 2012 taxes in 2013 If your return is selected for examination, it does not suggest that you made an error or are dishonest. Filing 2012 taxes in 2013 Returns are chosen by computerized screening, by random sample, or by an income document matching program. Filing 2012 taxes in 2013 See Examination selection criteria, later. Filing 2012 taxes in 2013 You should also know that many examinations result in a refund or acceptance of the tax return without change. Filing 2012 taxes in 2013 This publication discusses general rules and procedures that the IRS follows in examinations. Filing 2012 taxes in 2013 It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. Filing 2012 taxes in 2013 It also explains how to file a claim for refund of tax you already paid. Filing 2012 taxes in 2013 As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Filing 2012 taxes in 2013 Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. Filing 2012 taxes in 2013 Comments and suggestions. Filing 2012 taxes in 2013   We welcome your comments about this publication and your suggestions for future editions. Filing 2012 taxes in 2013   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing 2012 taxes in 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2012 taxes in 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 taxes in 2013   You can send your comments from www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/formspubs/. Filing 2012 taxes in 2013 Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing 2012 taxes in 2013 ”   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. Filing 2012 taxes in 2013 Ordering forms and publications. Filing 2012 taxes in 2013   Visit www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing 2012 taxes in 2013  Internal Revenue Service  1201 N. Filing 2012 taxes in 2013 Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. Filing 2012 taxes in 2013   If you have a tax question, check the information available on www. Filing 2012 taxes in 2013 irs. Filing 2012 taxes in 2013 gov or call 1-800-829-1040. Filing 2012 taxes in 2013 We cannot answer tax questions sent to either of the above addresses. Filing 2012 taxes in 2013 Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. Filing 2012 taxes in 2013 S. Filing 2012 taxes in 2013 Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Filing 2012 taxes in 2013 Prev  Up  Next   Home   More Online Publications
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The Filing 2012 Taxes In 2013

Filing 2012 taxes in 2013 Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. Filing 2012 taxes in 2013 Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. Filing 2012 taxes in 2013 , Change in Accounting Method Comments on publication, Comments and suggestions. Filing 2012 taxes in 2013 Constructive receipt of income, Constructive receipt. Filing 2012 taxes in 2013 Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. Filing 2012 taxes in 2013 E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. Filing 2012 taxes in 2013 , Making back-up election. Filing 2012 taxes in 2013 8752, Required payment for partnership or S corporation. Filing 2012 taxes in 2013 , Activating election. Filing 2012 taxes in 2013 970, Adopting LIFO method. Filing 2012 taxes in 2013 Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. Filing 2012 taxes in 2013 Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. Filing 2012 taxes in 2013 Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. Filing 2012 taxes in 2013 Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. Filing 2012 taxes in 2013 T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. Filing 2012 taxes in 2013 TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. Filing 2012 taxes in 2013 General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications