File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Filing Past Taxes

2013 1040ez Form InstructionsAmend 2011 Tax ReturnEfile 1040nrFile 2010 TaxesIrs Where Mail 1040ezHelp Filling Out 1040xUnited Way Free Tax PreparationAmend TaxFree Online Federal Tax Filing 2012Amending Your TaxesFile Free State TaxesFile 2013 State Taxes1090ezWww Aarp Org TaxaideFree File State Income TaxFree Tax PreparationHow Do I File A 2011 Tax Return2011 Tax Forms 1040ez2011 Tax InstructionsWww.irs Tax Form 1040ez For 2012Free File State Taxes1040 Amended Tax FormH&r Block At Home Free1040ez Form 2013 InstructionsHr Free File1040ez Instruction ManualHow Do I Amend My 2010 TaxesFile Tax Extension OnlineFiling Tax Return Someone Love DiedEz Form 2013Freestatefiling1040 Es Tax FormsH&r Block 2010File State And Federal Taxes For FreeWhere To File Tax Return 20121040x Online FormAmendment To Tax Return 2013How To File 2011 TaxesFile State Tax Return1042nr Ez

Filing Past Taxes

Filing past taxes 4. Filing past taxes   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. Filing past taxes Higher income taxpayers. Filing past taxes Minimum required for higher income taxpayers. Filing past taxes Estate or trust payments of estimated tax. Filing past taxes Lowering or eliminating the penalty. Filing past taxes ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. Filing past taxes Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. Filing past taxes You may understand this chapter better if you can refer to a copy of your latest federal income tax return. Filing past taxes No penalty. Filing past taxes   Generally, you will not have to pay a penalty for 2013 if any of the following apply. Filing past taxes The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. Filing past taxes (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. Filing past taxes ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Filing past taxes Your total tax for 2013 (defined later) minus your withholding is less than $1,000. Filing past taxes You did not have a tax liability for 2012. Filing past taxes You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. Filing past taxes IRS can figure the penalty for you. Filing past taxes   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. Filing past taxes Generally, the IRS will figure the penalty for you and send you a bill. Filing past taxes   You only need to figure your penalty in the following three situations. Filing past taxes You are requesting a waiver of part, but not all, of the penalty. Filing past taxes You are using the annualized income installment method to figure the penalty. Filing past taxes You are treating the federal income tax withheld from your income as paid on the dates actually withheld. Filing past taxes However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. Filing past taxes See Form 2210 , later. Filing past taxes Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. Filing past taxes Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. Filing past taxes General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. Filing past taxes (Your 2012 tax return must cover a 12-month period. Filing past taxes ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. Filing past taxes Special rules for certain individuals. Filing past taxes   There are special rules for farmers and fishermen and certain higher income taxpayers. Filing past taxes Farmers and fishermen. Filing past taxes   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. Filing past taxes   See Farmers and Fishermen , later. Filing past taxes Higher income taxpayers. Filing past taxes   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . Filing past taxes This rule does not apply to farmers or fishermen. Filing past taxes   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Filing past taxes Penalty figured separately for each period. Filing past taxes   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. Filing past taxes This is true even if you are due a refund when you file your income tax return. Filing past taxes Example. Filing past taxes You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. Filing past taxes Early in January 2014, you made an estimate of your total 2013 tax. Filing past taxes Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. Filing past taxes On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. Filing past taxes Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. Filing past taxes You do not owe a penalty for your payment due January 15, 2014. Filing past taxes However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. Filing past taxes Minimum required each period. Filing past taxes   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. Filing past taxes 5% of your 2013 tax, or 25% of your 2012 tax. Filing past taxes (Your 2012 tax return must cover a 12-month period. Filing past taxes ) Minimum required for higher income taxpayers. Filing past taxes   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. Filing past taxes 5% for 25% in (2) under General Rule . Filing past taxes When penalty is charged. Filing past taxes   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. Filing past taxes If a payment is mailed, the date of the U. Filing past taxes S. Filing past taxes postmark is considered the date of payment. Filing past taxes   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. Filing past taxes ) is considered to be the date of payment. Filing past taxes Estate or trust payments of estimated tax. Filing past taxes   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. Filing past taxes Amended returns. Filing past taxes    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. Filing past taxes If you file an amended return after the due date of the original return, use the tax shown on the original return. Filing past taxes   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. Filing past taxes This rule applies only if both original separate returns were filed on time. Filing past taxes 2012 separate returns and 2013 joint return. Filing past taxes    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. Filing past taxes You filed a separate return if you filed as single, head of household, or married filing separately. Filing past taxes 2012 joint return and 2013 separate returns. Filing past taxes    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. Filing past taxes You are filing a separate return if you file as single, head of household, or married filing separately. Filing past taxes   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. Filing past taxes Then multiply the tax on the joint return by the following fraction. Filing past taxes   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Filing past taxes Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. Filing past taxes Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. Filing past taxes For 2013, they file married filing separately. Filing past taxes Lisa figures her share of the tax on the 2012 joint return as follows. Filing past taxes 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. Filing past taxes 67% Lisa's part of tax on joint return ($6,484 × 88. Filing past taxes 67%) $ 5,749 Form 2210. Filing past taxes   In most cases, you do not need to file Form 2210. Filing past taxes The IRS will figure the penalty for you and send you a bill. Filing past taxes If you want us to figure the penalty for you, leave the penalty line on your return blank. Filing past taxes Do not file Form 2210. Filing past taxes   To determine if you should file Form 2210, see Part II of Form 2210. Filing past taxes If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. Filing past taxes If you use Form 2210, you cannot file Form 1040EZ. Filing past taxes   On Form 1040, enter the amount of your penalty on line 77. Filing past taxes If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. Filing past taxes If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. Filing past taxes   On Form 1040A, enter the amount of your penalty on line 46. Filing past taxes If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. Filing past taxes If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. Filing past taxes Lowering or eliminating the penalty. Filing past taxes    You may be able to lower or eliminate your penalty if you file Form 2210. Filing past taxes You must file Form 2210 with your return if any of the following applies. Filing past taxes You request a waiver. Filing past taxes See Waiver of Penalty , later. Filing past taxes You use the annualized income installment method. Filing past taxes See the explanation of this method under Annualized Income Installment Method (Schedule AI) . Filing past taxes You use your actual withholding for each payment period for estimated tax purposes. Filing past taxes See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). Filing past taxes You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. Filing past taxes Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. Filing past taxes Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. Filing past taxes Total tax for 2013. Filing past taxes   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. Filing past taxes    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Filing past taxes Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Filing past taxes The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Filing past taxes Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. Filing past taxes   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Filing past taxes   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Filing past taxes Note. Filing past taxes When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. Filing past taxes Paid through withholding. Filing past taxes    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. Filing past taxes Add to that any write-in amount on line 72 identified as “Form 8689. Filing past taxes ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. Filing past taxes On Form 1040EZ, it is the amount on line 7. Filing past taxes No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. Filing past taxes S. Filing past taxes citizen or resident for the whole year. Filing past taxes For this rule to apply, your tax year must have included all 12 months of the year. Filing past taxes You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. Filing past taxes Example. Filing past taxes Ray, who is single and 22 years old, was unemployed for a few months during 2012. Filing past taxes He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. Filing past taxes He had no other income. Filing past taxes Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). Filing past taxes He filed a return only to have his withheld income tax refunded to him. Filing past taxes In 2013, Ray began regular work as an independent contractor. Filing past taxes Ray made no estimated tax payments in 2013. Filing past taxes Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. Filing past taxes Total tax for 2012. Filing past taxes   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. Filing past taxes    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Filing past taxes Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Filing past taxes The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Filing past taxes Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. Filing past taxes   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Filing past taxes   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. Filing past taxes Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. Filing past taxes If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. Filing past taxes Example. Filing past taxes The tax on Lori Lane's 2012 return was $12,400. Filing past taxes Her AGI was not more than $150,000 for either 2012 or 2013. Filing past taxes The tax on her 2013 return (Form 1040, line 55) is $13,044. Filing past taxes Line 56 (self-employment tax) is $8,902. Filing past taxes Her 2013 total tax is $21,946. Filing past taxes For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). Filing past taxes 90% of her 2013 tax is $19,751. Filing past taxes Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. Filing past taxes The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. Filing past taxes Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. Filing past taxes Different 2012 filing status. Filing past taxes    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. Filing past taxes Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. Filing past taxes If you qualify to use this method, it will result in the same penalty amount as the regular method. Filing past taxes However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. Filing past taxes You can use the short method only if you meet one of the following requirements. Filing past taxes You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). Filing past taxes You paid the same amount of estimated tax on each of the four payment due dates. Filing past taxes If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. Filing past taxes Note. Filing past taxes If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. Filing past taxes However, if the payment was only a few days early, the difference is likely to be small. Filing past taxes You cannot use the short method if any of the following apply. Filing past taxes You made any estimated tax payments late. Filing past taxes You checked box C or D in Part II of Form 2210. Filing past taxes You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. Filing past taxes S. Filing past taxes income tax withholding. Filing past taxes If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. Filing past taxes Also, you cannot use your actual withholding during each period to figure your payments for each period. Filing past taxes These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). Filing past taxes Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. Filing past taxes Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. Filing past taxes You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. Filing past taxes You paid one or more estimated tax payments on a date after the due date. Filing past taxes You paid at least one, but less than four, installments of estimated tax. Filing past taxes You paid estimated tax payments in un- equal amounts. Filing past taxes You use the annualized income installment method to figure your underpayment for each payment period. Filing past taxes You use your actual withholding during each payment period to figure your payments. Filing past taxes Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. Filing past taxes Enter the results on line 27 of Section B. Filing past taxes Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. Filing past taxes Complete lines 20 through 26 of the first column before going to line 20 of the next column. Filing past taxes Required installments—line 18. Filing past taxes   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). Filing past taxes This method—the regular method—is the one to use if you received your income evenly throughout the year. Filing past taxes   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Filing past taxes First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. Filing past taxes See Annualized Income Installment Method (Schedule AI), later. Filing past taxes Payments made—line 19. Filing past taxes   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. Filing past taxes For special rules for figuring your payments, see Form 2210 instructions for line 19. Filing past taxes   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. Filing past taxes If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. Filing past taxes Actual withholding method. Filing past taxes    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. Filing past taxes You can make this choice separately for the tax withheld from your wages and for all other withholding. Filing past taxes This includes any excess social security and tier 1 RRTA tax withheld. Filing past taxes   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. Filing past taxes   If you use your actual withholding, you must check box D in Form 2210, Part II. Filing past taxes Then complete Form 2210 using the regular method (Part IV) and file it with your return. Filing past taxes Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. Filing past taxes The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. Filing past taxes For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. Filing past taxes A 3% rate applies to all four periods. Filing past taxes Payments. Filing past taxes    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. Filing past taxes For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. Filing past taxes You can use the table in the Form 2210 instructions to make your list. Filing past taxes Follow those instructions for listing income tax withheld and payments made with your return. Filing past taxes Use the list to determine when each underpayment was paid. Filing past taxes   If you mail your estimated tax payments, use the date of the U. Filing past taxes S. Filing past taxes postmark as the date of payment. Filing past taxes Line 1b. Filing past taxes   Apply the payments listed to underpayment balance in the first column until it is fully paid. Filing past taxes Apply payments in the order made. Filing past taxes Figuring the penalty. Filing past taxes   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. Filing past taxes On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. Filing past taxes On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. Filing past taxes If no payments are applied, figure the penalty on the amount on line 1a. Filing past taxes Aid for counting days. Filing past taxes    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. Filing past taxes Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. Filing past taxes In the same manner, find the number for the date the payment was made. Filing past taxes Subtract the due date “number” from the payment date “number. Filing past taxes ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. Filing past taxes Table 4-1. Filing past taxes Calendar To Determine the Number of Days a Payment Is Late Instructions. Filing past taxes Use this table with Form 2210 if you are completing Part IV, Section B. Filing past taxes First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. Filing past taxes Then, in the same manner, find the number for the date the payment was made. Filing past taxes Finally, subtract the due date number from the payment date number. Filing past taxes The result is the number of days the payment is late. Filing past taxes Example. Filing past taxes The payment due date is June 15 (61). Filing past taxes The payment was made on November 4 (203). Filing past taxes The payment is 142 days late (203 – 61). Filing past taxes Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. Filing past taxes Sept. Filing past taxes Oct. Filing past taxes Nov. Filing past taxes Dec. Filing past taxes Jan. Filing past taxes Feb. Filing past taxes Mar. Filing past taxes Apr. Filing past taxes 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Filing past taxes Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. Filing past taxes To figure your underpayment using this method, complete Form 2210, Schedule AI. Filing past taxes Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Filing past taxes If you use the annualized income installment method, you must check box C in Part II of Form 2210. Filing past taxes Also, you must attach Form 2210 and Schedule AI to your return. Filing past taxes If you use Schedule AI for any payment due date, you must use it for all payment due dates. Filing past taxes Completing Schedule AI. Filing past taxes   Follow the Form 2210 instructions to complete Schedule AI. Filing past taxes For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. Filing past taxes If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. Filing past taxes Note. Filing past taxes Each period includes amounts from the previous period(s). Filing past taxes Period (a) includes items for January 1 through March 31. Filing past taxes Period (b) includes items for January 1 through May 31. Filing past taxes Period (c) includes items for January 1 through August 31. Filing past taxes Period (d) includes items for the entire year. Filing past taxes Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. Filing past taxes The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. Filing past taxes If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. Filing past taxes Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. Filing past taxes The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. Filing past taxes Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . Filing past taxes See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. Filing past taxes Form 2210-F. Filing past taxes   Use Form 2210-F to figure any underpayment penalty. Filing past taxes Do not attach it to your return unless you check a box in Part I. Filing past taxes However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. Filing past taxes Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. Filing past taxes Keep your filled-in Form 2210-F for your records. Filing past taxes    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. Filing past taxes Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. Filing past taxes You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. Filing past taxes You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. Filing past taxes You had a reasonable cause for not making the payment. Filing past taxes Your underpayment was not due to willful neglect. Filing past taxes How to request a waiver. Filing past taxes   To request a waiver, see the Instructions for Form 2210. Filing past taxes Farmers and fishermen. Filing past taxes   To request a waiver, see the Instructions for Form 2210-F. Filing past taxes Federally declared disaster. Filing past taxes   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. Filing past taxes During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. Filing past taxes Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. Filing past taxes If you still owe a penalty after the automatic waiver is applied, we will send you a bill. Filing past taxes   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. Filing past taxes Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. Filing past taxes If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. Filing past taxes   Details on the applicable disaster postponement period can be found at IRS. Filing past taxes gov. Filing past taxes Enter Tax Relief in Disaster Situations. Filing past taxes Select the federally declared disaster that affected you. Filing past taxes    Worksheet 4-1. Filing past taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. Filing past taxes To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. Filing past taxes                   1. Filing past taxes Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. Filing past taxes       2. Filing past taxes Enter your annualized qualified dividends for the period 2. Filing past taxes           3. Filing past taxes Are you filing Schedule D?               □ Yes. Filing past taxes Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. Filing past taxes If either line 15 or line 16 is blank or a loss, enter -0-. Filing past taxes 3. Filing past taxes             □ No. Filing past taxes Enter your annualized capital gain distributions from Form 1040, line 13             4. Filing past taxes Add lines 2 and 3   4. Filing past taxes           5. Filing past taxes If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Filing past taxes Otherwise, enter -0-   5. Filing past taxes           6. Filing past taxes Subtract line 5 from line 4. Filing past taxes If zero or less, enter -0- 6. Filing past taxes       7. Filing past taxes Subtract line 6 from line 1. Filing past taxes If zero or less, enter -0- 7. Filing past taxes       8. Filing past taxes Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. Filing past taxes 8. Filing past taxes       9. Filing past taxes Enter the smaller of line 1 or line 8 9. Filing past taxes       10. Filing past taxes Enter the smaller of line 7 or line 9 10. Filing past taxes       11. Filing past taxes Subtract line 10 from line 9. Filing past taxes This amount is taxed at 0% 11. Filing past taxes       12. Filing past taxes Enter the smaller of line 1 or line 6 12. Filing past taxes       13. Filing past taxes Enter the amount from line 11 13. Filing past taxes       14. Filing past taxes Subtract line 13 from line 12 14. Filing past taxes       15. Filing past taxes Multiply line 14 by 15% (. Filing past taxes 15) 15. Filing past taxes   16. Filing past taxes Figure the tax on the amount on line 7. Filing past taxes If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Filing past taxes If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. Filing past taxes   17. Filing past taxes Add lines 15 and 16 17. Filing past taxes   18. Filing past taxes Figure the tax on the amount on line 1. Filing past taxes If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Filing past taxes If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. Filing past taxes   19. Filing past taxes Tax on all taxable income. Filing past taxes Enter the smaller of line 17 or line 18. Filing past taxes Also enter this amount on line 12 of Schedule AI in the appropriate column. Filing past taxes However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. Filing past taxes   Worksheet 4-2. Filing past taxes 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. Filing past taxes             1. Filing past taxes Enter the amount from line 11 of Schedule AI for the period 1. Filing past taxes   2. Filing past taxes Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. Filing past taxes   3. Filing past taxes Add lines 1 and 2 3. Filing past taxes   4. Filing past taxes Tax on the amount on line 3. Filing past taxes Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. Filing past taxes See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. Filing past taxes (Note. Filing past taxes You do not have to use the same method for each period on Schedule AI. Filing past taxes ) 4. Filing past taxes   5. Filing past taxes Tax on the amount on line 2. Filing past taxes If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Filing past taxes If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. Filing past taxes   6. Filing past taxes Subtract line 5 from line 4. Filing past taxes Enter the result here and on line 12 of Schedule AI. Filing past taxes If zero or less,  enter -0- 6. Filing past taxes             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. Filing past taxes     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. Filing past taxes If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. Filing past taxes Complete the rest of Form 8615 according to its instructions. Filing past taxes Then complete lines 5 and 6 above. Filing past taxes     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. Filing past taxes Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Filing past taxes Next, determine if you have a capital gain excess. Filing past taxes     Figuring capital gain excess. Filing past taxes To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). Filing past taxes If the result is more than zero, that amount is your capital gain excess. Filing past taxes     No capital gain excess. Filing past taxes If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. Filing past taxes Then complete lines 5 and 6 above. Filing past taxes     Capital gain excess. Filing past taxes If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Filing past taxes Then complete lines 5 and 6 above. Filing past taxes     Make the modifications below only for purposes of filling out Worksheet 4-2 above. Filing past taxes     a. Filing past taxes Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. Filing past taxes     b. Filing past taxes Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. Filing past taxes     c. Filing past taxes Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. Filing past taxes     d. Filing past taxes Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). Filing past taxes   Prev  Up  Next   Home   More Online Publications
Español

  • 8 Reasons to Worry About Debit Cards
    Reports of debit card fraud have rocked Michaels, a national chain of arts- and-crafts stores, after the company reported it had discovered tampering with the card-reading equipment at stores in 20 states. The massive security breach put the spotlight on the safety of debit cards, one of the most popular ways in America to spend money.
  • BBB, DPS Warn of MoneyPak Scams
    The Better Business Bureau of Minnesota and North Dakota (BBB) and the Minnesota Department of Public Safety's (DPS) Alcohol and Gambling Enforcement Division (AGED) are warning consumers that online thieves have found a new method of siphoning cash from them: Green Dot MoneyPaks. MoneyPaks, which are sold in stores throughout the U.S., are reloadable debit cards normally used to make same-day payments or add money to prepaid cards or PayPal accounts.
  • BBB Warns Consumers of Robocalls Promising to Lower Their Credit Card Interest Rate
    Consumers are sounding off about incessant automated telemarketing calls promising to lower interest rates on their credit cards. Not only are the calls a nuisance and violate U.S. and Canadian Do-Not-Call laws, but some companies behind the calls are ripping off consumers by charging large up-front fees to negotiate lower interest rates with credit card companies -- something consumers can do on their own for free.
  • Consumers Hit With Mysterious Charges from Online Store
    An online business that appears to sell recreational products has been the subject of a recent rash of complaints to the Better Business Bureau Serving Denver/Boulder. The Web site is http://rushaction.co -- (not .com but .co).
  • Debt-Relief Firms Attract Complaints
    As the economy weakens, a growing number of consumers are paying big money for services from debt-settlement companies that purport to help them settle their debts for a fraction of what they owe. Customers can end up wishing they hadn't sought such help.
  • FTC Warns Against Credit Card Interest Rate Reduction Scams
    U.S. consumers are being inundated with prerecorded 'robocalls' from companies claiming they can negotiate lower credit card interest rates - for a fee. The Federal Trade Commission urges extreme skepticism about these offers, because many of them are fraudulent.
  • Michael's Stores - Thieves Swipe Debit Card Data
    Thieves tampered with the retailer's debit-card processing equipment at about 80 stores from Massachusetts to Washington. The thefts apparently involved the use of electronic devices called skimmers that allowed crooks to record information from shoppers' debit cards and steal their personal identification numbers, or PINs.
  • Scammers Offering Cheap Home Exercise Equipment - Don't Buy It!
    The Better Business Bureau of Minnesota and North Dakota is hearing from consumers who have lost money on offers they found on Craigslist advertising home exercise equipment at 50% off in some cases. They say that after paying for their exercise equipment with Green Dot MoneyPak gift cards, the merchandise they ordered was not delivered and the scammers dropped out of contact.
  • Sticky ATM Keypad May Mean Trouble
    In this con, thieves glue down certain ATM buttons 'enter,' 'cancel' and 'clear' to prevent you from completing a transaction after inserting a cash card and keying in a PIN. Frustrated, you leave the machine to report the problem and crooks move in to complete the withdrawal.

The Filing Past Taxes

Filing past taxes 7. Filing past taxes   How To Get Tax Help Table of Contents Outside the U. Filing past taxes S. Filing past taxes Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing past taxes Free help with your tax return. Filing past taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing past taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing past taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing past taxes 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. Filing past taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing past taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing past taxes gov, download the IRS2Go app, or call 1-800-906-9887. Filing past taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing past taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing past taxes aarp. Filing past taxes org/money/taxaide or call 1-888-227-7669. Filing past taxes For more information on these programs, go to IRS. Filing past taxes gov and enter “VITA” in the search box. Filing past taxes Internet. Filing past taxes    IRS. Filing past taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing past taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing past taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing past taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing past taxes gov or download the IRS2Go app and select the Refund Status option. Filing past taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing past taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing past taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing past taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing past taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing past taxes No need to wait on the phone or stand in line. Filing past taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing past taxes When you reach the response screen, you can print the entire interview and the final response for your records. Filing past taxes New subject areas are added on a regular basis. Filing past taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing past taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing past taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing past taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing past taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing past taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing past taxes You can also ask the IRS to mail a return or an account transcript to you. Filing past taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing past taxes gov or by calling 1-800-908-9946. Filing past taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Filing past taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing past taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing past taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing past taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing past taxes gov and enter Where's My Amended Return? in the search box. Filing past taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing past taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing past taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing past taxes gov. Filing past taxes Select the Payment tab on the front page of IRS. Filing past taxes gov for more information. Filing past taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing past taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing past taxes gov. Filing past taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing past taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing past taxes gov. Filing past taxes Request an Electronic Filing PIN by going to IRS. Filing past taxes gov and entering Electronic Filing PIN in the search box. Filing past taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Filing past taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing past taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing past taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing past taxes Before you visit, check the Office Locator on IRS. Filing past taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing past taxes If you have a special need, such as a disability, you can request an appointment. Filing past taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing past taxes Apply for an Employer Identification Number (EIN). Filing past taxes Go to IRS. Filing past taxes gov and enter Apply for an EIN in the search box. Filing past taxes Read the Internal Revenue Code, regulations, or other official guidance. Filing past taxes Read Internal Revenue Bulletins. Filing past taxes Sign up to receive local and national tax news and more by email. Filing past taxes Just click on “subscriptions” above the search box on IRS. Filing past taxes gov and choose from a variety of options. Filing past taxes Phone. Filing past taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing past taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing past taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing past taxes gov, or download the IRS2Go app. Filing past taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing past taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing past taxes Most VITA and TCE sites offer free electronic filing. Filing past taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing past taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing past taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing past taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing past taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing past taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing past taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing past taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing past taxes Note, the above information is for our automated hotline. Filing past taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing past taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing past taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing past taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing past taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing past taxes You should receive your order within 10 business days. Filing past taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing past taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing past taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing past taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing past taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing past taxes    Outside the U. Filing past taxes S. Filing past taxes If you are outside the United States, taxpayer assistance is available by calling the following U. Filing past taxes S Embassies or consulates. Filing past taxes    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). Filing past taxes   If you are in a U. Filing past taxes S. Filing past taxes territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Filing past taxes S. Filing past taxes Virgin Islands) and have a tax question, you can call 1-800-829-1040. Filing past taxes Walk-in. Filing past taxes   You can find a selection of forms, publications and services — in-person. Filing past taxes Products. Filing past taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing past taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing past taxes Services. Filing past taxes You can walk in to your local TAC for face-to-face tax help. Filing past taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing past taxes Before visiting, use the Office Locator tool on IRS. Filing past taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing past taxes    Outside the U. Filing past taxes S. Filing past taxes If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Filing past taxes S. Filing past taxes Embassies and consulates. Filing past taxes   Walk-in taxpayer assistance is available at the following U. Filing past taxes S. Filing past taxes Embassies or consulates. Filing past taxes    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. Filing past taxes Mail. Filing past taxes   You can send your order for forms, instructions, and publications to the address below. Filing past taxes You should receive a response within 10 business days after your request is received. Filing past taxes Internal Revenue Service 1201 N. Filing past taxes Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. Filing past taxes S. Filing past taxes If you are outside the United States, you can get tax assistance by writing to the address below. Filing past taxes  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Filing past taxes   The Taxpayer Advocate Service Is Here to Help You. Filing past taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing past taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing past taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing past taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing past taxes You face (or your business is facing) an immediate threat of adverse action. Filing past taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing past taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing past taxes Here's why we can help: TAS is an independent organization within the IRS. Filing past taxes Our advocates know how to work with the IRS. Filing past taxes Our services are free and tailored to meet your needs. Filing past taxes We have offices in every state, the District of Columbia, and Puerto Rico. Filing past taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing past taxes  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing past taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing past taxes Outside the U. Filing past taxes S. Filing past taxes   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Filing past taxes You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. Filing past taxes R. Filing past taxes 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Filing past taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing past taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing past taxes Prev  Up  Next   Home   More Online Publications