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Income Tax Forms 2012

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Income Tax Forms 2012

Income tax forms 2012 7. Income tax forms 2012   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Income tax forms 2012 Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Income tax forms 2012 Useful Items - You may want to see: Forms (and Instructions) 1040 U. Income tax forms 2012 S. Income tax forms 2012 Individual Income Tax Return 1040A U. Income tax forms 2012 S. Income tax forms 2012 Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Income tax forms 2012 S. Income tax forms 2012 Nonresident Alien Income Tax Return 1040NR-EZ U. Income tax forms 2012 S. Income tax forms 2012 Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Income tax forms 2012 What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Income tax forms 2012 Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Income tax forms 2012 The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Income tax forms 2012 Under U. Income tax forms 2012 S. Income tax forms 2012 immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Income tax forms 2012 Extensions of time to file. Income tax forms 2012   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Income tax forms 2012 You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Income tax forms 2012 Use Form 4868 to get the extension to October 15. Income tax forms 2012 In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Income tax forms 2012 To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Income tax forms 2012 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Income tax forms 2012   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Income tax forms 2012 S. Income tax forms 2012 citizens and resident aliens abroad who expect to qualify for special tax treatment). Income tax forms 2012    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Income tax forms 2012 You may be able to file your return electronically. Income tax forms 2012 See IRS e-file in your form instructions. Income tax forms 2012 Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Income tax forms 2012 If you are any of the following, you must file a return. Income tax forms 2012 A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Income tax forms 2012 (But see Exceptions , later. Income tax forms 2012 ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Income tax forms 2012 S. Income tax forms 2012 sources, or Your income is exempt from income tax. Income tax forms 2012 A nonresident alien individual not engaged in a trade or business in the United States with U. Income tax forms 2012 S. Income tax forms 2012 income on which the tax liability was not satisfied by the withholding of tax at the source. Income tax forms 2012 A representative or agent responsible for filing the return of an individual described in (1) or (2). Income tax forms 2012 A fiduciary for a nonresident alien estate or trust. Income tax forms 2012 You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Income tax forms 2012 For example, if you have no U. Income tax forms 2012 S. Income tax forms 2012 business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Income tax forms 2012 For information on what is timely, see When to file for deductions and credits under When To File, later. Income tax forms 2012 Exceptions. Income tax forms 2012   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Income tax forms 2012 Your only U. Income tax forms 2012 S. Income tax forms 2012 trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Income tax forms 2012 You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Income tax forms 2012 Even if you have left the United States and filed a Form 1040-C, U. Income tax forms 2012 S. Income tax forms 2012 Departing Alien Income Tax Return, on departure, you still must file an annual U. Income tax forms 2012 S. Income tax forms 2012 income tax return. Income tax forms 2012 If you are married and both you and your spouse are required to file, you must each file a separate return. Income tax forms 2012 Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Income tax forms 2012 You do not claim any dependents. Income tax forms 2012 You cannot be claimed as a dependent on someone else's U. Income tax forms 2012 S. Income tax forms 2012 tax return. Income tax forms 2012 If you were married, you do not claim an exemption for your spouse. Income tax forms 2012 Your taxable income is less than $100,000. Income tax forms 2012 The only itemized deduction you can claim is for state and local income taxes. Income tax forms 2012 Note. Income tax forms 2012 Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Income tax forms 2012 See chapter 5. Income tax forms 2012 Your only U. Income tax forms 2012 S. Income tax forms 2012 source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Income tax forms 2012 (If you had taxable interest or dividend income, you cannot use this form. Income tax forms 2012 ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Income tax forms 2012 You are not claiming any tax credits. Income tax forms 2012 This is not an “expatriation return. Income tax forms 2012 ” See Expatriation Tax in chapter 4. Income tax forms 2012 The only taxes you owe are: The income tax from the Tax Table. Income tax forms 2012 The social security and Medicare tax from Form 4137 or Form 8919. Income tax forms 2012 You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Income tax forms 2012 You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Income tax forms 2012 If you do not meet all of the above conditions, you must file Form 1040NR. Income tax forms 2012 When To File If you are an employee and you receive wages subject to U. Income tax forms 2012 S. Income tax forms 2012 income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Income tax forms 2012 For the 2013 calendar year, file your return by April 15, 2014. Income tax forms 2012 If you are not an employee who receives wages subject to U. Income tax forms 2012 S. Income tax forms 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Income tax forms 2012 For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Income tax forms 2012 ) Extensions of time to file. Income tax forms 2012   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Income tax forms 2012 For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Income tax forms 2012 You must file the extension by the regular due date of your return. Income tax forms 2012   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Income tax forms 2012 To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Income tax forms 2012 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Income tax forms 2012 When to file for deductions and credits. Income tax forms 2012   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Income tax forms 2012 For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Income tax forms 2012 However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Income tax forms 2012 The allowance of the following credits is not affected by this time requirement. Income tax forms 2012 Credit for withheld taxes. Income tax forms 2012 Credit for excise tax on certain uses of gasoline and special fuels. Income tax forms 2012 Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Income tax forms 2012 Protective return. Income tax forms 2012   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Income tax forms 2012 S. Income tax forms 2012 trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Income tax forms 2012 By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Income tax forms 2012 You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Income tax forms 2012   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Income tax forms 2012 To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Income tax forms 2012   You can follow the same procedure if you believe you have no U. Income tax forms 2012 S. Income tax forms 2012 tax liability because of a U. Income tax forms 2012 S. Income tax forms 2012 tax treaty. Income tax forms 2012 Be sure to also complete item L on page 5 of Form 1040NR. Income tax forms 2012 Waiver of filing deadline. Income tax forms 2012   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Income tax forms 2012 S. Income tax forms 2012 income tax return (including a protective return) and you cooperate with the IRS in determining your U. Income tax forms 2012 S. Income tax forms 2012 income tax liability for the tax year for which you did not file a return. Income tax forms 2012 Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Income tax forms 2012  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Income tax forms 2012 O. Income tax forms 2012 Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Income tax forms 2012 S. Income tax forms 2012 Virgin Islands. Income tax forms 2012    If you are a bona fide resident of the U. Income tax forms 2012 S. Income tax forms 2012 Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Income tax forms 2012 S. Income tax forms 2012 Virgin Islands and file your income tax returns at the following address. Income tax forms 2012 Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Income tax forms 2012 Thomas, VI 00802   Report all income from U. Income tax forms 2012 S. Income tax forms 2012 sources, as well as income from other sources, on your return. Income tax forms 2012 For information on filing U. Income tax forms 2012 S. Income tax forms 2012 Virgin Islands returns, contact the U. Income tax forms 2012 S. Income tax forms 2012 Virgin Islands Bureau of Internal Revenue. Income tax forms 2012   Chapter 8 discusses withholding from U. Income tax forms 2012 S. Income tax forms 2012 wages of U. Income tax forms 2012 S. Income tax forms 2012 Virgin Islanders. Income tax forms 2012 Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Income tax forms 2012   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Income tax forms 2012 Report all income, including income from U. Income tax forms 2012 S. Income tax forms 2012 sources, on your return. Income tax forms 2012 It is not necessary to file a separate U. Income tax forms 2012 S. Income tax forms 2012 income tax return. Income tax forms 2012    Bona fide residents of Guam should file their Guam returns at the following address. Income tax forms 2012   Department of Revenue and Taxation Government of Guam P. Income tax forms 2012 O. Income tax forms 2012 Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Income tax forms 2012   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Income tax forms 2012 O. Income tax forms 2012 Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Income tax forms 2012 570, Tax Guide for Individuals With Income From U. Income tax forms 2012 S. Income tax forms 2012 Possessions, for information on where to file your return. Income tax forms 2012 Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Income tax forms 2012 S. Income tax forms 2012 Individual Income Tax Return. Income tax forms 2012 Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Income tax forms 2012 If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Income tax forms 2012 ) to Form 1040X. Income tax forms 2012 Print “Amended” across the top. Income tax forms 2012 Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Income tax forms 2012 A return filed before the final due date is considered to have been filed on the due date. Income tax forms 2012 Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Income tax forms 2012 FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Income tax forms 2012 The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Income tax forms 2012 The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Income tax forms 2012 However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Income tax forms 2012 A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Income tax forms 2012 Filing requirements. Income tax forms 2012   FinCEN Form 105 filing requirements follow. Income tax forms 2012 Recipients. Income tax forms 2012   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Income tax forms 2012 Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Income tax forms 2012   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Income tax forms 2012 Travelers. Income tax forms 2012   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Income tax forms 2012 Penalties. Income tax forms 2012   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Income tax forms 2012 Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Income tax forms 2012 More information. Income tax forms 2012   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Income tax forms 2012 Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Income tax forms 2012 A resident alien of the United States for any part of the tax year. Income tax forms 2012 A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Income tax forms 2012 S. Income tax forms 2012 income tax treaty. Income tax forms 2012 See Effect of Tax Treaties in chapter 1. Income tax forms 2012 A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Income tax forms 2012 See chapter 1 for information about this election. Income tax forms 2012 A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Income tax forms 2012 See Publication 570, Tax Guide for Individuals With Income From U. Income tax forms 2012 S. Income tax forms 2012 Possessions, for a definition of bona fide resident. Income tax forms 2012 You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Income tax forms 2012 The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Income tax forms 2012 Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Income tax forms 2012 S. Income tax forms 2012 person. Income tax forms 2012 You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Income tax forms 2012 More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Income tax forms 2012 Penalties The law provides penalties for failure to file returns or pay taxes as required. Income tax forms 2012 Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Income tax forms 2012 You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Income tax forms 2012 If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Income tax forms 2012 Filing late. Income tax forms 2012   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Income tax forms 2012 The penalty is based on the tax not paid by the due date (without regard to extensions). Income tax forms 2012 The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Income tax forms 2012 Fraud. Income tax forms 2012   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Income tax forms 2012 Return over 60 days late. Income tax forms 2012   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Income tax forms 2012 Exception. Income tax forms 2012   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Income tax forms 2012 Paying tax late. Income tax forms 2012   You will have to pay a failure-to-pay penalty of ½ of 1% (. Income tax forms 2012 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Income tax forms 2012 This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Income tax forms 2012   The monthly rate of the failure-to-pay penalty is half the usual rate (. Income tax forms 2012 25% instead of . Income tax forms 2012 50%) if an installment agreement is in effect for that month. Income tax forms 2012 You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Income tax forms 2012   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Income tax forms 2012 If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Income tax forms 2012   This penalty cannot be more than 25% of your unpaid tax. Income tax forms 2012 You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Income tax forms 2012 Combined penalties. Income tax forms 2012   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Income tax forms 2012 However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Income tax forms 2012 Accuracy-related penalty. Income tax forms 2012   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Income tax forms 2012 The penalty is equal to 20% of the underpayment. Income tax forms 2012 The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Income tax forms 2012 The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Income tax forms 2012 Negligence or disregard. Income tax forms 2012   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Income tax forms 2012 Negligence also includes failure to keep adequate books and records. Income tax forms 2012 You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Income tax forms 2012   The term “disregard” includes any careless, reckless, or intentional disregard. Income tax forms 2012 Adequate disclosure. Income tax forms 2012   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Income tax forms 2012 See Disclosure statement , later. Income tax forms 2012   This exception will not apply to an item that is attributable to a tax shelter. Income tax forms 2012 In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Income tax forms 2012 Substantial understatement of income tax. Income tax forms 2012   You understate your tax if the tax shown on your return is less than the correct tax. Income tax forms 2012 The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Income tax forms 2012 However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Income tax forms 2012   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Income tax forms 2012 However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Income tax forms 2012 Substantial authority. Income tax forms 2012   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Income tax forms 2012 Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Income tax forms 2012 Disclosure statement. Income tax forms 2012   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Income tax forms 2012 You must also have a reasonable basis for treating the item the way you did. Income tax forms 2012   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Income tax forms 2012   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Income tax forms 2012 Transaction lacking economic substance. Income tax forms 2012   For more information on economic substance, see section 7701(o). Income tax forms 2012 Foreign financial asset. Income tax forms 2012   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Income tax forms 2012 Reasonable cause. Income tax forms 2012   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Income tax forms 2012 You must also show that you acted in good faith. Income tax forms 2012 This does not apply to a transaction that lacks economic substance. Income tax forms 2012 Filing erroneous claim for refund or credit. Income tax forms 2012   You may have to pay a penalty if you file an erroneous claim for refund or credit. Income tax forms 2012 The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Income tax forms 2012 However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Income tax forms 2012 The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Income tax forms 2012 Frivolous tax submission. Income tax forms 2012   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Income tax forms 2012 A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Income tax forms 2012 For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Income tax forms 2012 irs. Income tax forms 2012 gov/irb/2010-17_irb/ar13. Income tax forms 2012 html. Income tax forms 2012   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Income tax forms 2012 This includes altering or striking out the preprinted language above the space provided for your signature. Income tax forms 2012   This penalty is added to any other penalty provided by law. Income tax forms 2012 Fraud. Income tax forms 2012   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Income tax forms 2012 Failure to supply taxpayer identification number. Income tax forms 2012   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Income tax forms 2012 You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Income tax forms 2012   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Income tax forms 2012 The number must be shown on the Form 1099-INT or other statement the bank sends you. Income tax forms 2012 If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Income tax forms 2012 (You also may be subject to “backup” withholding of income tax. Income tax forms 2012 )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Income tax forms 2012 Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Income tax forms 2012 Prev  Up  Next   Home   More Online Publications
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Understanding Your CP211D Notice

We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for additional time OR establish reasons that prevented you from filing by the extended due date.


What you need to do

  • File your required Exempt Organization Return immediately to limit any late filing penalties. If your Exempt Organization Return is filed after the due date of the return (including any extensions), the return is considered late and subject to late filing penalties.
  • We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to sign and mail your Form 8868 with a reason you need an extension on or before the due date of your return.

Page Last Reviewed or Updated: 24-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Income Tax Forms 2012

Income tax forms 2012 Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Income tax forms 2012 They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Income tax forms 2012 Chapter 36 discusses the earned income credit. Income tax forms 2012 Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Income tax forms 2012 Table of Contents 30. Income tax forms 2012   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Income tax forms 2012   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Income tax forms 2012 Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Income tax forms 2012 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Income tax forms 2012 Figuring the Child's Tax (Form 8615, Part III) 32. Income tax forms 2012   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Income tax forms 2012 Employment Taxes for Household Employers 33. Income tax forms 2012   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Income tax forms 2012   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Income tax forms 2012   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Income tax forms 2012   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Income tax forms 2012 Rules for EveryoneRule 1. Income tax forms 2012 Your AGI Must Be Less Than: Rule 2. Income tax forms 2012 You Must Have a Valid Social Security Number (SSN) Rule 3. Income tax forms 2012 Your Filing Status Cannot Be Married Filing Separately Rule 4. Income tax forms 2012 You Must Be a U. Income tax forms 2012 S. Income tax forms 2012 Citizen or Resident Alien All Year Rule 5. Income tax forms 2012 You Cannot File Form 2555 or Form 2555-EZ Rule 6. Income tax forms 2012 Your Investment Income Must Be $3,300 or Less Rule 7. Income tax forms 2012 You Must Have Earned Income Part B. Income tax forms 2012 Rules If You Have a Qualifying ChildRule 8. Income tax forms 2012 Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Income tax forms 2012 Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Income tax forms 2012 You Cannot Be a Qualifying Child of Another Taxpayer Part C. Income tax forms 2012 Rules If You Do Not Have a Qualifying ChildRule 11. Income tax forms 2012 You Must Be at Least Age 25 but Under Age 65 Rule 12. Income tax forms 2012 You Cannot Be the Dependent of Another Person Rule 13. Income tax forms 2012 You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Income tax forms 2012 You Must Have Lived in the United States More Than Half of the Year Part D. Income tax forms 2012 Figuring and Claiming the EICRule 15. Income tax forms 2012 Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Income tax forms 2012 John and Janet Smith (Form 1040A) Example 2. Income tax forms 2012 Kelly Green (Form 1040EZ) 37. Income tax forms 2012   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications