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Free tax usa com 11. Free tax usa com Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. Free tax usa com By interview. Free tax usa com Repeat examinations. Free tax usa com The first part of this chapter explains some of your most important rights as a taxpayer. Free tax usa com The second part explains the examination, appeal, collection, and refund processes. Free tax usa com Declaration of Taxpayer Rights Protection of your rights. Free tax usa com IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Free tax usa com Privacy and confidentiality. Free tax usa com The IRS will not disclose to anyone the information you give us, except as authorized by law. Free tax usa com You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. Free tax usa com Professional and courteous service. Free tax usa com If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. Free tax usa com If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. Free tax usa com Representation. Free tax usa com You can either represent yourself or, with proper written authorization, have someone else represent you in your place. Free tax usa com Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Free tax usa com If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. Free tax usa com You can have someone accompany you at an interview. Free tax usa com You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. Free tax usa com Payment of only the correct amount of tax. Free tax usa com You are responsible for paying only the correct amount of tax due under the law—no more, no less. Free tax usa com If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. Free tax usa com Help with unresolved tax problems. Free tax usa com The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Free tax usa com Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. Free tax usa com For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. Free tax usa com Appeals and judicial review. Free tax usa com If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. Free tax usa com You can also ask a court to review your case. Free tax usa com Relief from certain penalties and interest. Free tax usa com The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. Free tax usa com We will waive interest that is the result of certain errors or delays caused by an IRS employee. Free tax usa com Examinations, Appeals, Collections, and Refunds Examinations (audits). Free tax usa com We accept most taxpayers' returns as filed. Free tax usa com If we inquire about your return or select it for examination, it does not suggest that you are dishonest. Free tax usa com The inquiry or examination may or may not result in more tax. Free tax usa com We may close your case without change; or, you may receive a refund. Free tax usa com The process of selecting a return for examination usually begins in one of two ways. Free tax usa com First, we use computer programs to identify returns that may have incorrect amounts. Free tax usa com These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Free tax usa com Second, we use information from outside sources that indicates that a return may have incorrect amounts. Free tax usa com These sources may include newspapers, public records, and individuals. Free tax usa com If we determine that the information is accurate and reliable, we may use it to select a return for examination. Free tax usa com Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. Free tax usa com The following sections give an overview of how we conduct examinations. Free tax usa com By mail. Free tax usa com We handle many examinations and inquiries by mail. Free tax usa com We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. Free tax usa com You can respond by mail or you can request a personal interview with an examiner. Free tax usa com If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Free tax usa com Please do not hesitate to write to us about anything you do not understand. Free tax usa com By interview. Free tax usa com If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. Free tax usa com If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. Free tax usa com If you do not agree with these changes, you can meet with the examiner's supervisor. Free tax usa com Repeat examinations. Free tax usa com If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. Free tax usa com Appeals. Free tax usa com If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. Free tax usa com Most differences can be settled without expensive and time-consuming court trials. Free tax usa com Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Free tax usa com If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. Free tax usa com S. Free tax usa com Tax Court, U. Free tax usa com S. Free tax usa com Court of Federal Claims, or the U. Free tax usa com S. Free tax usa com District Court where you live. Free tax usa com If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. Free tax usa com If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. Free tax usa com You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. Free tax usa com Collections. Free tax usa com Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. Free tax usa com It describes: What to do when you owe taxes. Free tax usa com It describes what to do if you get a tax bill and what to do if you think your bill is wrong. Free tax usa com It also covers making installment payments, delaying collection action, and submitting an offer in compromise. Free tax usa com IRS collection actions. Free tax usa com It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. Free tax usa com Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. Free tax usa com Innocent spouse relief. Free tax usa com Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. Free tax usa com To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. Free tax usa com In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Free tax usa com Do not file Form 8857 with your Form 1040. Free tax usa com For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. Free tax usa com Refunds. Free tax usa com You can file a claim for refund if you think you paid too much tax. Free tax usa com You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Free tax usa com The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Free tax usa com Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. Free tax usa com If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. Free tax usa com Prev Up Next Home More Online Publications
Small Business/Self-Employed Topics
Work Opportunity Tax Credit Extended
The American Taxpayer Relief Act of 2012 (ATRA) (H.R. 8) extends the Work Opportunity Tax Credit (WOTC) for hiring certain workers through Dec. 31, 2013.
The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC), including adding new categories to the qualified veterans targeted group and expanding the WOTC to make a reduced credit available to tax-exempt organizations for hiring qualified veterans. The VOW Act also extended the WOTC for qualified veterans hired before Jan.1, 2013. The other targeted group categories were not extended by the VOW Act and expired for targeted group members other than qualified veterans hired after Dec.31, 2011.
ATRA extends the WOTC for qualified veterans hired before Jan. 1, 2014. ATRA also extends the WOTC for targeted group members, other than qualified veterans, hired after Dec.31, 2011, and before Jan.1, 2014.
Pre-screening and Certification Requirements
All employers must obtain certification that an individual is a member of a targeted group, before the employer may claim the WOTC. The process for certifying the veterans for this credit is the same for all employers. To obtain certification, employers must file Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit.
Normally, an eligible employer must file Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, with their respective state workforce agency within 28 days after the eligible worker begins work. However, as discussed below, the IRS has provided special transition rules for the recent legislative changes.
Special Transition Rules:
Under the special transition rules, an employer who hires a member of a targeted group, other than a qualified veteran, after Dec.31, 2011, and on or before March 31, 2013, will be considered to have timely filed Form 8850 if it submits the completed form to the respective state workforce agency by April 29, 2013. An employer who hires a veteran after Dec. 31, 2012, and on or before March 31, 2013, will be considered to have timely filed Form 8850 if it submits the completed form to the respective state workforce agency by April 29, 2013. The 28-day rule will be applicable after that date. See Notice 2013-14 for further processing and transition timeframe rules for Form 8850.
For more information on the pre-screening and certification process, see Form 8850, Pre-Screening Notice and Certification Request and the instructions.
Employers should contact their individual state workforce agency with any specific processing questions for Forms 8850.
Claiming the Credit
For taxable employers, the WOTC may be claimed for hiring targeted group members, including qualified veterans, who begin work before Jan.1, 2014.
After the required certification is secured, taxable employers claim the tax credit as a general business credit against their income tax. The process for taxable employers claiming the WOTC remains the same.
For additional information, see:
Qualified tax-exempt organizations described in IRC Section 501(c) and exempt from taxation under IRC Section 501(a), may claim the credit for qualified veterans who begin work on or after Nov. 22, 2011, and before Jan.1, 2014. Tax-exempt employers may not claim the WOTC for other targeted group members.
After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (PDF).
File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately.
Page Last Reviewed or Updated: 20-Mar-2014
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Free tax usa com Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. Free tax usa com Ordering forms and publications. Free tax usa com Tax questions. Free tax usa com Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. Free tax usa com irs. Free tax usa com gov/pub970. Free tax usa com What's New Lifetime learning credit. Free tax usa com For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Free tax usa com You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Free tax usa com This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). Free tax usa com For more information, see chapter 3, Lifetime Learning Credit . Free tax usa com Business deduction for work-related education. Free tax usa com For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. Free tax usa com 5 cents per mile. Free tax usa com See chapter 12, Business Deduction for Work-Related Education , for more information. Free tax usa com Reminders Form 1098-T, Tuition Statement. Free tax usa com When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. Free tax usa com In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. Free tax usa com An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. Free tax usa com However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. Free tax usa com In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. Free tax usa com The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. Free tax usa com Hope Scholarship Credit. Free tax usa com For 2013, the Hope Scholarship Credit is not available. Free tax usa com However, you may be able to claim an American opportunity or lifetime learning credit. Free tax usa com See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. Free tax usa com Estimated tax payments. Free tax usa com If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. Free tax usa com For more information, see Publication 505, Tax Withholding and Estimated Tax. Free tax usa com Photographs of missing children. Free tax usa com The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax usa com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax usa com 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 tax usa com Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. Free tax usa com Most benefits apply only to higher education. Free tax usa com What is in this publication. Free tax usa com Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. Free tax usa com Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . Free tax usa com These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. Free tax usa com Ten other types of benefits are explained in chapters 4 through 12. Free tax usa com These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. Free tax usa com Note. Free tax usa com You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. Free tax usa com Comparison table. Free tax usa com Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. Free tax usa com This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. Free tax usa com When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. Free tax usa com If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. Free tax usa com Analyzing your tax withholding. Free tax usa com After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. Free tax usa com Also, you may want to recheck your withholding during the year if your personal or financial situation changes. Free tax usa com See Publication 919, How Do I Adjust My Tax Withholding, for more information. Free tax usa com Glossary. Free tax usa com In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. Free tax usa com Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. Free tax usa com Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. Free tax usa com For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. Free tax usa com Many of the terms used in the publication are defined in the glossary near the end of the publication. Free tax usa com The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. Free tax usa com Comments and suggestions. Free tax usa com We welcome your comments about this publication and your suggestions for future editions. Free tax usa com You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax usa com NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free tax usa com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax usa com You can send your comments from www. Free tax usa com irs. Free tax usa com gov/formspubs/. Free tax usa com Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free tax usa com 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 tax usa com Ordering forms and publications. Free tax usa com Visit www. Free tax usa com irs. Free tax usa com 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 tax usa com Internal Revenue Service 1201 N. Free tax usa com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax usa com If you have a tax question, check the information available on IRS. Free tax usa com gov or call 1-800-829-1040. Free tax usa com We cannot answer tax questions sent to either of the above addresses. Free tax usa com Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. Free tax usa com S. Free tax usa com Individual Income Tax Return 1040A U. Free tax usa com S. Free tax usa com Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Free tax usa com S. Free tax usa com Nonresident Alien Income Tax Return 1040NR-EZ U. Free tax usa com S. Free tax usa com Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. Free tax usa com S. Free tax usa com Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions See chapter 13, How To Get Tax Help , for information about getting these publications and forms. Free tax usa com Prev Up Next Home More Online Publications