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Free federal taxes 14. Free federal taxes   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. Free federal taxes Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). Free federal taxes Failing to keep adequate records. Free federal taxes Failing to file returns. Free federal taxes Failing to pay taxes. Free federal taxes Filing returns late. Free federal taxes Filing false or fraudulent returns. Free federal taxes Paying taxes late. Free federal taxes Failing to make deposits. Free federal taxes Depositing taxes late. Free federal taxes Making false statements relating to tax. Free federal taxes Failing to register. Free federal taxes Misrepresenting that tax is excluded from the price of an article. Free federal taxes Failure to register. Free federal taxes   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Free federal taxes Claims. Free federal taxes   There are criminal penalties for false or fraudulent claims. Free federal taxes In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. Free federal taxes An excessive amount is the amount claimed that is more than the allowable amount. Free federal taxes The penalty is the greater of two times the excessive amount or $10. Free federal taxes Trust fund recovery penalty. Free federal taxes   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. Free federal taxes You must pay over these taxes to the U. Free federal taxes S. Free federal taxes Government. Free federal taxes   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. Free federal taxes Willfully means voluntarily, consciously, and intentionally. Free federal taxes The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. Free federal taxes S. Free federal taxes Government. Free federal taxes   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. Free federal taxes If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. Free federal taxes Paying other expenses of the business instead of paying the taxes is willful behavior. Free federal taxes   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). Free federal taxes This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. Free federal taxes The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. Free federal taxes Having signature power on the business checking account could be a significant factor in determining responsibility. Free federal taxes Prev  Up  Next   Home   More Online Publications
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Withdrawal of Cycle C Cash Balance Applications

Cycle C determination letter applicants who intend to adopt a pre-approved cash balance plan may withdraw their applications for individually designed cash balance plans by May 31, 2014, if they sign Form 8905, Certification of Intent to Adopt a Pre-approved Plan, by March 31, 2014.

Background

Announcement 2014-4 extended the submission period for pre-approved defined benefit pension plans from January 31, 2014, to February 2, 2015, to allow time for the IRS to expand the pre-approved program to permit plans with cash balance features. The announcement also allowed Cycle C plan sponsors who want to adopt a pre-approved cash balance plan to complete Form 8905 by March 31, 2014, instead of submitting determination letter applications for individually designed plans by the Cycle C deadline of January 31, 2014.

Withdrawals for Cycle C applicants

Cycle C applicants who already submitted their applications for individually-designed cash balance plans during the second Cycle C remedial amendment cycle that ended January 31, 2014, and who instead wish to adopt a pre-approved cash balance plan, may sign the Form 8905, withdraw the application, and request a refund of the user fee by complying with the instructions below.

How to request a withdrawal and user fee refund

Request the return of your Cycle C determination letter application and a refund of the user fee in writing. Your request must be postmarked (or faxed) by May 31, 2014. You must include:

  1. the name of the plan sponsor
  2. plan number
  3. EIN
  4. the document locator number, if known (shown on your IRS acknowledgement letter)
  5. the following statement in bold letters: “Per Announcement 2014-4, we are withdrawing this application in order to submit under the pre-approved program.

Fax or mail your request

Mail address:

Internal Revenue Service
550 Main Street
Cincinnati, OH 45202
Attn:  Joyce Heinbuch

Fax number:

Attn: Ms. Heinbuch, (513) 263-4699 (not a toll-free call).

Additional resources

Page Last Reviewed or Updated: 19-Mar-2014

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Free federal taxes Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Free federal taxes Tax questions. Free federal taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Free federal taxes irs. Free federal taxes gov/pub503. Free federal taxes Reminders Taxpayer identification number needed for each qualifying person. Free federal taxes  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Free federal taxes See Taxpayer identification number under Qualifying Person Test, later. Free federal taxes You may have to pay employment taxes. Free federal taxes  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Free federal taxes Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Free federal taxes See Employment Taxes for Household Employers, later. Free federal taxes Photographs of missing children. Free federal taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free federal taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free federal taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free federal taxes Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Free federal taxes It explains how to figure and claim the credit. Free federal taxes You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Free federal taxes The credit can be up to 35% of your expenses. Free federal taxes To qualify, you must pay these expenses so you can work or look for work. Free federal taxes This publication also discusses some of the employment tax rules for household employers. Free federal taxes Dependent care benefits. Free federal taxes   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Free federal taxes You must complete Form 2441, Part III, before you can figure the amount of your credit. Free federal taxes See Dependent Care Benefits under How To Figure the Credit, later. Free federal taxes Comments and suggestions. Free federal taxes   We welcome your comments about this publication and your suggestions for future editions. Free federal taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free federal taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free federal taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free federal taxes   You can send your comments from www. Free federal taxes irs. Free federal taxes gov/formspubs/. Free federal taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. Free federal taxes ”   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. Free federal taxes Ordering forms and publications. Free federal taxes   Visit www. Free federal taxes irs. Free federal taxes 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. Free federal taxes Internal Revenue Service 1201 N. Free federal taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free federal taxes   If you have a tax question, check the information available on IRS. Free federal taxes gov or call 1-800-829-1040. Free federal taxes We cannot answer tax questions sent to either of the above addresses. Free federal taxes Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Free federal taxes Prev  Up  Next   Home   More Online Publications