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Late Tax Return

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Late Tax Return

Late tax return Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Appendix A Please click here for the text description of the image. Late tax return Table A-1 and A-2 Please click here for the text description of the image. Late tax return Table A-3 and A-4 Please click here for the text description of the image. Late tax return Table A-5 and A-6 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-7 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-8 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-8 (continued) This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-9 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-9 (continued) This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-10 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A–10 (continued) This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-11 Please click here for the text description of the image. Late tax return Table A-11 (continued) This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-12 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-12 (continued) This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-13, A-14 and A-14 (continued. Late tax return 1) Please click here for the text description of the image. Late tax return Table A-14 (continued. Late tax return 2) Please click here for the text description of the image. Late tax return Table A-15 Please click here for the text description of the image. Late tax return Table A-15 (continued) Please click here for the text description of the image. Late tax return Table A-16 Please click here for the text description of the image. Late tax return Table A-16 (continued) This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-17 Please click here for the text description of the image. Late tax return Table A-17 (continued) Please click here for the text description of the image. Late tax return Table A-18 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-18 (continued) This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table A-19 and Table A-20 Please click here for the text description of the image. Late tax return Quality Indian Reservation Property Tables Please click here for the text description of the image. Late tax return Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Late tax return The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Late tax return It is shown as Table B-1. Late tax return The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Late tax return It is shown as Table B-2. Late tax return How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Late tax return Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Late tax return However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Late tax return Use the tables in the order shown below to determine the recovery period of your depreciable property. Late tax return Table B-1. Late tax return   Check Table B-1 for a description of the property. Late tax return If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Late tax return If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Late tax return If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Late tax return If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Late tax return Tax-exempt use property subject to a lease. Late tax return   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Late tax return Table B-2. Late tax return   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Late tax return Property not in either table. Late tax return   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Late tax return This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Late tax return See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Late tax return Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Late tax return Qualified rent-to-own property. Late tax return A motorsport entertainment complex placed in service before January 1, 2014. Late tax return Any retail motor fuels outlet. Late tax return Any qualified leasehold improvement property placed in service before January 1, 2014. Late tax return Any qualified restaurant property placed in service before January 1, 2014. Late tax return Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Late tax return Any water utility property. Late tax return Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Late tax return Natural gas gathering and distribution lines placed in service after April 11, 2005. Late tax return Example 1. Late tax return Richard Green is a paper manufacturer. Late tax return During the year, he made substantial improvements to the land on which his paper plant is located. Late tax return He checks Table B-1 and finds land improvements under asset class 00. Late tax return 3. Late tax return He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Late tax return 1, Manufacture of Pulp and Paper. Late tax return He uses the recovery period under this asset class because it specifically includes land improvements. Late tax return The land improvements have a 13-year class life and a 7-year recovery period for GDS. Late tax return If he elects to use ADS, the recovery period is 13 years. Late tax return If Richard only looked at Table B-1, he would select asset class 00. Late tax return 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Late tax return Example 2. Late tax return Sam Plower produces rubber products. Late tax return During the year, he made substantial improvements to the land on which his rubber plant is located. Late tax return He checks Table B-1 and finds land improvements under asset class 00. Late tax return 3. Late tax return He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Late tax return 1, Manufacture of Rubber Products. Late tax return Reading the headings and descriptions under asset class 30. Late tax return 1, Sam finds that it does not include land improvements. Late tax return Therefore, Sam uses the recovery period under asset class 00. Late tax return 3. Late tax return The land improvements have a 20-year class life and a 15-year recovery period for GDS. Late tax return If he elects to use ADS, the recovery period is 20 years. Late tax return Example 3. Late tax return Pam Martin owns a retail clothing store. Late tax return During the year, she purchased a desk and a cash register for use in her business. Late tax return She checks Table B-1 and finds office furniture under asset class 00. Late tax return 11. Late tax return Cash registers are not listed in any of the asset classes in Table B-1. Late tax return She then checks Table B-2 and finds her activity, retail store, under asset class 57. Late tax return 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Late tax return This asset class does not specifically list office furniture or a cash register. Late tax return She looks back at Table B-1 and uses asset class 00. Late tax return 11 for the desk. Late tax return The desk has a 10-year class life and a 7-year recovery period for GDS. Late tax return If she elects to use ADS, the recovery period is 10 years. Late tax return For the cash register, she uses asset class 57. Late tax return 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Late tax return The cash register has a 9-year class life and a 5-year recovery period for GDS. Late tax return If she elects to use the ADS method, the recovery period is 9 years. Late tax return This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table B-1 Please click here for the text description of the image. Late tax return Table B-2 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table B-2 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table B-2 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table B-2 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table B-2 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table B-2 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table B-2 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table B-2 This image is too large to be displayed in the current screen. Late tax return Please click the link to view the image. Late tax return Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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Understanding Your CP211E Notice

We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn't meet one or more of the requirements.


Your request didn’t meet one or more of the requirements:

  • Postmark your request by the previously established due date.
  • Have your request signed by an authorized person.
  • Deposit estimated tax due by the previously established due date.
  • Show reasonable cause for requiring another extension.
  • Establish reasons that prevented you from filing by the extended due date.

Your previous due date still applies.


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 additional 3-month extension on or before the due date of your first extension.

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 Late Tax Return

Late tax return 7. Late tax return   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. Late tax return Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Late tax return Useful Items - You may want to see: Forms (and Instructions) 1040 U. Late tax return S. Late tax return Individual Income Tax Return 1040A U. Late tax return S. Late tax return Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Late tax return S. Late tax return Nonresident Alien Income Tax Return 1040NR-EZ U. Late tax return S. Late tax return Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Late tax return 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. Late tax return Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Late tax return 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). Late tax return Under U. Late tax return S. Late tax return 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. Late tax return Extensions of time to file. Late tax return   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. Late tax return 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). Late tax return Use Form 4868 to get the extension to October 15. Late tax return 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). Late tax return To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Late tax return 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. Late tax return   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. Late tax return S. Late tax return citizens and resident aliens abroad who expect to qualify for special tax treatment). Late tax return    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. Late tax return You may be able to file your return electronically. Late tax return See IRS e-file in your form instructions. Late tax return Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Late tax return If you are any of the following, you must file a return. Late tax return A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Late tax return (But see Exceptions , later. Late tax return ) 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. Late tax return S. Late tax return sources, or Your income is exempt from income tax. Late tax return A nonresident alien individual not engaged in a trade or business in the United States with U. Late tax return S. Late tax return income on which the tax liability was not satisfied by the withholding of tax at the source. Late tax return A representative or agent responsible for filing the return of an individual described in (1) or (2). Late tax return A fiduciary for a nonresident alien estate or trust. Late tax return 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. Late tax return For example, if you have no U. Late tax return S. Late tax return 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. Late tax return For information on what is timely, see When to file for deductions and credits under When To File, later. Late tax return Exceptions. Late tax return   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Late tax return Your only U. Late tax return S. Late tax return 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. Late tax return 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. Late tax return Even if you have left the United States and filed a Form 1040-C, U. Late tax return S. Late tax return Departing Alien Income Tax Return, on departure, you still must file an annual U. Late tax return S. Late tax return income tax return. Late tax return If you are married and both you and your spouse are required to file, you must each file a separate return. Late tax return Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Late tax return You do not claim any dependents. Late tax return You cannot be claimed as a dependent on someone else's U. Late tax return S. Late tax return tax return. Late tax return If you were married, you do not claim an exemption for your spouse. Late tax return Your taxable income is less than $100,000. Late tax return The only itemized deduction you can claim is for state and local income taxes. Late tax return Note. Late tax return 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. Late tax return See chapter 5. Late tax return Your only U. Late tax return S. Late tax return source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Late tax return (If you had taxable interest or dividend income, you cannot use this form. Late tax return ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Late tax return You are not claiming any tax credits. Late tax return This is not an “expatriation return. Late tax return ” See Expatriation Tax in chapter 4. Late tax return The only taxes you owe are: The income tax from the Tax Table. Late tax return The social security and Medicare tax from Form 4137 or Form 8919. Late tax return You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Late tax return 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. Late tax return If you do not meet all of the above conditions, you must file Form 1040NR. Late tax return When To File If you are an employee and you receive wages subject to U. Late tax return S. Late tax return income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Late tax return For the 2013 calendar year, file your return by April 15, 2014. Late tax return If you are not an employee who receives wages subject to U. Late tax return S. Late tax return income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Late tax return For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Late tax return ) Extensions of time to file. Late tax return   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. Late tax return 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). Late tax return You must file the extension by the regular due date of your return. Late tax return   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). Late tax return To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Late tax return 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. Late tax return When to file for deductions and credits. Late tax return   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Late tax return For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Late tax return 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. Late tax return The allowance of the following credits is not affected by this time requirement. Late tax return Credit for withheld taxes. Late tax return Credit for excise tax on certain uses of gasoline and special fuels. Late tax return 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. Late tax return Protective return. Late tax return   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. Late tax return S. Late tax return trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Late tax return 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. Late tax return 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. Late tax return   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. Late tax return 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. Late tax return   You can follow the same procedure if you believe you have no U. Late tax return S. Late tax return tax liability because of a U. Late tax return S. Late tax return tax treaty. Late tax return Be sure to also complete item L on page 5 of Form 1040NR. Late tax return Waiver of filing deadline. Late tax return   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. Late tax return S. Late tax return income tax return (including a protective return) and you cooperate with the IRS in determining your U. Late tax return S. Late tax return income tax liability for the tax year for which you did not file a return. Late tax return Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Late tax return  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Late tax return O. Late tax return Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Late tax return S. Late tax return Virgin Islands. Late tax return    If you are a bona fide resident of the U. Late tax return S. Late tax return Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Late tax return S. Late tax return Virgin Islands and file your income tax returns at the following address. Late tax return Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Late tax return Thomas, VI 00802   Report all income from U. Late tax return S. Late tax return sources, as well as income from other sources, on your return. Late tax return For information on filing U. Late tax return S. Late tax return Virgin Islands returns, contact the U. Late tax return S. Late tax return Virgin Islands Bureau of Internal Revenue. Late tax return   Chapter 8 discusses withholding from U. Late tax return S. Late tax return wages of U. Late tax return S. Late tax return Virgin Islanders. Late tax return Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Late tax return   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. Late tax return Report all income, including income from U. Late tax return S. Late tax return sources, on your return. Late tax return It is not necessary to file a separate U. Late tax return S. Late tax return income tax return. Late tax return    Bona fide residents of Guam should file their Guam returns at the following address. Late tax return   Department of Revenue and Taxation Government of Guam P. Late tax return O. Late tax return Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Late tax return   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Late tax return O. Late tax return Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Late tax return 570, Tax Guide for Individuals With Income From U. Late tax return S. Late tax return Possessions, for information on where to file your return. Late tax return 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. Late tax return S. Late tax return Individual Income Tax Return. Late tax return Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Late tax return If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Late tax return ) to Form 1040X. Late tax return Print “Amended” across the top. Late tax return 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. Late tax return A return filed before the final due date is considered to have been filed on the due date. Late tax return 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. Late tax return 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. Late tax return 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. Late tax return 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. Late tax return 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. Late tax return 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. Late tax return Filing requirements. Late tax return   FinCEN Form 105 filing requirements follow. Late tax return Recipients. Late tax return   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. Late tax return Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Late tax return   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. Late tax return Travelers. Late tax return   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. Late tax return Penalties. Late tax return   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. Late tax return Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Late tax return More information. Late tax return   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Late tax return 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. Late tax return A resident alien of the United States for any part of the tax year. Late tax return 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. Late tax return S. Late tax return income tax treaty. Late tax return See Effect of Tax Treaties in chapter 1. Late tax return A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Late tax return See chapter 1 for information about this election. Late tax return A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Late tax return See Publication 570, Tax Guide for Individuals With Income From U. Late tax return S. Late tax return Possessions, for a definition of bona fide resident. Late tax return You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Late tax return 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. Late tax return 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. Late tax return S. Late tax return person. Late tax return 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. Late tax return More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Late tax return Penalties The law provides penalties for failure to file returns or pay taxes as required. Late tax return Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Late tax return 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. Late tax return If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Late tax return Filing late. Late tax return   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Late tax return The penalty is based on the tax not paid by the due date (without regard to extensions). Late tax return The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Late tax return Fraud. Late tax return   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%. Late tax return Return over 60 days late. Late tax return   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. Late tax return Exception. Late tax return   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. Late tax return Paying tax late. Late tax return   You will have to pay a failure-to-pay penalty of ½ of 1% (. Late tax return 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Late tax return 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. Late tax return   The monthly rate of the failure-to-pay penalty is half the usual rate (. Late tax return 25% instead of . Late tax return 50%) if an installment agreement is in effect for that month. Late tax return You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Late tax return   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. Late tax return 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. Late tax return   This penalty cannot be more than 25% of your unpaid tax. Late tax return 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. Late tax return Combined penalties. Late tax return   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. Late tax return 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. Late tax return Accuracy-related penalty. Late tax return   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. Late tax return The penalty is equal to 20% of the underpayment. Late tax return 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. Late tax return The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Late tax return Negligence or disregard. Late tax return   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. Late tax return Negligence also includes failure to keep adequate books and records. Late tax return You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Late tax return   The term “disregard” includes any careless, reckless, or intentional disregard. Late tax return Adequate disclosure. Late tax return   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. Late tax return See Disclosure statement , later. Late tax return   This exception will not apply to an item that is attributable to a tax shelter. Late tax return In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Late tax return Substantial understatement of income tax. Late tax return   You understate your tax if the tax shown on your return is less than the correct tax. Late tax return The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Late tax return 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. Late tax return   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Late tax return 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. Late tax return Substantial authority. Late tax return   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Late tax return 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. Late tax return Disclosure statement. Late tax return   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Late tax return You must also have a reasonable basis for treating the item the way you did. Late tax return   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. Late tax return   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Late tax return Transaction lacking economic substance. Late tax return   For more information on economic substance, see section 7701(o). Late tax return Foreign financial asset. Late tax return   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Late tax return Reasonable cause. Late tax return   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Late tax return You must also show that you acted in good faith. Late tax return This does not apply to a transaction that lacks economic substance. Late tax return Filing erroneous claim for refund or credit. Late tax return   You may have to pay a penalty if you file an erroneous claim for refund or credit. Late tax return 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. Late tax return However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Late tax return 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. Late tax return Frivolous tax submission. Late tax return   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Late tax return 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. Late tax return 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. Late tax return irs. Late tax return gov/irb/2010-17_irb/ar13. Late tax return html. Late tax return   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. Late tax return This includes altering or striking out the preprinted language above the space provided for your signature. Late tax return   This penalty is added to any other penalty provided by law. Late tax return Fraud. Late tax return   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. Late tax return Failure to supply taxpayer identification number. Late tax return   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. Late tax return 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. Late tax return   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Late tax return The number must be shown on the Form 1099-INT or other statement the bank sends you. Late tax return If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Late tax return (You also may be subject to “backup” withholding of income tax. Late tax return )   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. Late tax return 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. Late tax return Prev  Up  Next   Home   More Online Publications