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1040e

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1040e

1040e Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 1040e Tax questions. 1040e Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. 1040e irs. 1040e gov/pub504. 1040e Reminders Relief from joint liability. 1040e  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. 1040e For more information, see Relief from joint liability under Married Filing Jointly. 1040e Social security numbers for dependents. 1040e  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. 1040e See Exemptions for Dependents under Exemptions, later. 1040e Individual taxpayer identification number (ITIN). 1040e  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). 1040e To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 1040e It takes about 6 to 10 weeks to get an ITIN. 1040e The ITIN is entered wherever an SSN is requested on a tax return. 1040e If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. 1040e Change of address. 1040e  If you change your mailing address, be sure to notify the Internal Revenue Service. 1040e You can use Form 8822, Change of Address. 1040e Mail it to the Internal Revenue Service Center for your old address. 1040e (Addresses for the Service Centers are on the back of the form. 1040e ) Change of name. 1040e  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. 1040e Change of withholding. 1040e  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. 1040e Photographs of missing children. 1040e  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040e Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040e 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. 1040e Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. 1040e It covers general filing information and can help you choose your filing status. 1040e It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. 1040e The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. 1040e Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. 1040e In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. 1040e The last part of the publication explains special rules that may apply to persons who live in community property states. 1040e Comments and suggestions. 1040e   We welcome your comments about this publication and your suggestions for future editions. 1040e   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040e NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040e Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040e   You can send your comments from www. 1040e irs. 1040e gov/formspubs/. 1040e Click on “More Information. 1040e ”and then on “Comment on Tax Forms and Publications”. 1040e   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. 1040e Ordering forms and publications. 1040e   Visit www. 1040e irs. 1040e 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. 1040e Internal Revenue Service 1201 N. 1040e Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040e   If you have a tax question, check the information available on IRS. 1040e gov or call 1-800-829-1040. 1040e We cannot answer tax questions sent to either of the above addresses. 1040e Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040e Prev  Up  Next   Home   More Online Publications
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Understanding Your CP75D Notice

We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.


What you need to do

  • Read the notice and the enclosed forms carefully. They explain the information you must send to us.
  • Provide copies of supporting documentation to verify the items we're auditing.
  • Complete the response form by indicating which items your supporting documentation addresses on the copies you're submitting and return the form with the documents you are submitting.

You may want to


Answers to Common Questions

Why was my return selected for audit?
While most returns are accepted as filed, some are selected for examination. The IRS examines (or audits) some federal tax returns to determine if income, expenses, and credits are reported accurately. The IRS selects returns for examination using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. Having your return selected for examination doesn't suggest you made an error or were dishonest.

Why are my wages being audited?
The amounts you reported on the wages and withholding lines of your tax return appear incorrect.

Can I claim the earned income credit for my fiancé’s child?
No. You must be married to the child’s parent during the tax year in question to receive EIC.

What do I need to send?
Refer to the applicable Form 886-H and Form 886-L you received with your notice. There is a separate form for each item being audited that explains what supporting documentation to send.

What if I can’t provide the requested documentation?
We’ll disallow the items being audited and send you an examination report that shows the proposed changes to your tax return.

What if I did not file a tax return claiming the items you are questioning and someone else is using my name and social security number?
Contact us at the number listed on the top right corner of your notice. You can also refer to the IRS Identity Theft resource page for more information.

Can I file my tax return while I am being audited?
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.


Tips for next year

Avoid errors that can delay your refund or result in IRS denying your EITC claim. Find out the most common errors in claiming EITC here.

Page Last Reviewed or Updated: 07-Mar-2014

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 1040e

1040e Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040e Tax questions. 1040e Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. 1040e irs. 1040e gov/pub550. 1040e What's New Net investment income tax (NIIT). 1040e  Beginning in 2013, you may be subject to the NIIT. 1040e The NIIT applies at a rate of 3. 1040e 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. 1040e See Net investment income tax (NIIT) , later. 1040e Maximum capital gain rates. 1040e  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 1040e See Capital Gain Tax Rates , later, for more information. 1040e Gift tax exclusion amount increased. 1040e  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. 1040e See Property Received as a Gift , later. 1040e Reminders Mutual fund distributions. 1040e  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. 1040e Foreign source income. 1040e  If you are a U. 1040e S. 1040e citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. 1040e S. 1040e law. 1040e This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. 1040e Employee stock options. 1040e  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. 1040e Photographs of missing children. 1040e  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040e Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040e 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. 1040e Introduction This publication provides information on the tax treatment of investment income and expenses. 1040e It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. 1040e It explains what investment income is taxable and what investment expenses are deductible. 1040e It explains when and how to show these items on your tax return. 1040e It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. 1040e The glossary at the end of this publication defines many of the terms used. 1040e Investment income. 1040e   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. 1040e Investment expenses. 1040e   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. 1040e Qualified retirement plans and IRAs. 1040e   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. 1040e The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. 1040e The tax rules that apply to retirement plan distributions are explained in the following publications. 1040e Publication 560, Retirement Plans for Small Business. 1040e Publication 571, Tax-Sheltered Annuity Plans. 1040e Publication 575, Pension and Annuity Income. 1040e Publication 590, Individual Retirement Arrangements (IRAs). 1040e Publication 721, Tax Guide to U. 1040e S. 1040e Civil Service Retirement Benefits. 1040e    Comments and suggestions. 1040e   We welcome your comments about this publication and your suggestions for future editions. 1040e   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040e NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040e Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040e   You can send your comments from www. 1040e irs. 1040e gov/formspubs/. 1040e Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040e ”   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. 1040e Ordering forms and publications. 1040e   Visit www. 1040e irs. 1040e 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. 1040e Internal Revenue Service 1201 N. 1040e Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040e   If you have a tax question, check the information available on IRS. 1040e gov or call 1-800-829-1040. 1040e We cannot answer tax questions sent to either of the above addresses. 1040e Prev  Up  Next   Home   More Online Publications