Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040ez Booklet

Turbotax Login IntuitFiling A Tax AmendmentFile State Taxes For FreeFree Tax Filing1040ez Form For 2014File Amended Tax Return Free2007 Free Tax SoftwareTurbotax Login 2010Filing An Amended Tax ReturnTurbo Tax Ez FormFiling State Taxes For FreeWww Irs Gov 1040xFree Tax Filing 2011File Amended Tax Return OnlineH&r Free Federal Tax FilingAmended Form 1040xFree Tax Preparation Sites2012 Taxes Free OnlineFederal Income Tax Forms 2010Free Federal And State Tax Filing 2013Form 1040 EzTax Form 1040ezH&r Block 1040ezTax For 20122011 Tax Preparation Software1040x TurbotaxFree Tax Services2010 Form 1040Free H R Block 2011Pa Tax Forms 2011File 2010 Taxes Late Online FreeH&r Block Taxes Online FreeHow Do I File My 2012 Taxes Online2011 1040 Tax FormAmended Tax Return FormSelf Employment Tax1040ez Form Line 5Aarp Tax Aide Locations1040ez Tax Forms DownloadsEfile State Tax Free

1040ez Booklet

1040ez booklet Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Entrance Hall This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Living Room This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Dining Room This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Kitchen This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Den This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Bedrooms This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Bathrooms This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Recreation Room This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Laundry and Basement This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Garage This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Sporting Equipment This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Men's Clothing This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Women's Clothing This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Children's Clothing This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Jewelry This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Electrical Appliances This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Linens This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Miscellaneous This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Motor Vehicles Schedule 20. 1040ez booklet Home (Excluding Contents) Note. 1040ez booklet If you used the entire property as your home, fill out only column (a). 1040ez booklet If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). 1040ez booklet 1. 1040ez booklet Description of property (Show location and date acquired. 1040ez booklet )     (a)  Personal Part (b)  Business/Rental Part 2. 1040ez booklet Cost or other (adjusted) basis of property (from Worksheet A)     3. 1040ez booklet Insurance or other reimbursement Note. 1040ez booklet If line 2 is more than line 3, skip line 4. 1040ez booklet If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. 1040ez booklet     4. 1040ez booklet Gain from casualty. 1040ez booklet If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. 1040ez booklet But see Next below line 9. 1040ez booklet     5. 1040ez booklet Fair market value before casualty     6. 1040ez booklet Fair market value after casualty     7. 1040ez booklet Decrease in fair market value. 1040ez booklet Subtract line 6 from line 5. 1040ez booklet     8. 1040ez booklet Enter the smaller of line 2 or line 7 Note for business/rental part. 1040ez booklet If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). 1040ez booklet     9. 1040ez booklet Subtract line 3 from line 8. 1040ez booklet If zero or less, enter -0-. 1040ez booklet     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. 1040ez booklet Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. 1040ez booklet Worksheet A. 1040ez booklet Cost or Other (Adjusted) Basis Caution. 1040ez booklet See the Worksheet A Instructions before you use this worksheet. 1040ez booklet         (a) Personal Part (b) Business/Rental Part 1. 1040ez booklet   Enter the purchase price of the home damaged or destroyed. 1040ez booklet (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. 1040ez booklet ) 1. 1040ez booklet     2. 1040ez booklet   Seller paid points for home bought after 1990. 1040ez booklet Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. 1040ez booklet     3. 1040ez booklet   Subtract line 2 from line 1 3. 1040ez booklet     4. 1040ez booklet   Settlement fees or closing costs. 1040ez booklet (See Settlement costs in Publication 551. 1040ez booklet ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. 1040ez booklet         a. 1040ez booklet Abstract and recording fees 4a. 1040ez booklet       b. 1040ez booklet Legal fees (including fees for title search and preparing documents) 4b. 1040ez booklet       c. 1040ez booklet Survey fees 4c. 1040ez booklet       d. 1040ez booklet Title insurance 4d. 1040ez booklet       e. 1040ez booklet Transfer or stamp taxes 4e. 1040ez booklet       f. 1040ez booklet Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. 1040ez booklet       g. 1040ez booklet Other 4g. 1040ez booklet     5. 1040ez booklet   Add lines 4a through 4g 5. 1040ez booklet     6. 1040ez booklet   Cost of additions and improvements. 1040ez booklet (See Increases to Basis in Publication 551. 1040ez booklet ) Do not include any additions and improvements included on line 1 6. 1040ez booklet     7. 1040ez booklet   Special tax assessments paid for local improvements, such as streets and sidewalks 7. 1040ez booklet     8. 1040ez booklet   Other increases to basis 8. 1040ez booklet     9. 1040ez booklet   Add lines 3, 5, 6, 7, and 8 9. 1040ez booklet     10. 1040ez booklet   Depreciation allowed or allowable, related to the business use or rental of the home 10. 1040ez booklet 0   11. 1040ez booklet   Other decreases to basis (See Decreases to Basis in Publication 551. 1040ez booklet ) 11. 1040ez booklet     12. 1040ez booklet   Add lines 10 and 11 12. 1040ez booklet     13. 1040ez booklet   Cost or other (adjusted) basis of home damaged or destroyed. 1040ez booklet Subtract line 12 from line 9. 1040ez booklet Enter here and on Schedule 20, line 2 13. 1040ez booklet     Worksheet A Instructions. 1040ez booklet If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. 1040ez booklet DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. 1040ez booklet IF. 1040ez booklet . 1040ez booklet . 1040ez booklet   THEN. 1040ez booklet . 1040ez booklet . 1040ez booklet you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. 1040ez booklet 1 skip lines 1–4 of the worksheet. 1040ez booklet 2 find your basis using the rules under Inherited Property in Publication 551. 1040ez booklet Enter this amount on line 5 of the worksheet. 1040ez booklet 3 fill out lines 6–13 of the worksheet. 1040ez booklet you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. 1040ez booklet 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. 1040ez booklet 3 fill out the rest of the worksheet. 1040ez booklet you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. 1040ez booklet (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. 1040ez booklet ) 2 fill out the rest of the worksheet. 1040ez booklet you built your home 1 add the purchase price of the land and the cost of building the home. 1040ez booklet Enter that total on line 1 of the worksheet. 1040ez booklet (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. 1040ez booklet ) 2 fill out the rest of the worksheet. 1040ez booklet you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. 1040ez booklet 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. 1040ez booklet 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. 1040ez booklet you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. 1040ez booklet   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. 1040ez booklet 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. 1040ez booklet 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. 1040ez booklet you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. 1040ez booklet 2 multiply the amount on line 13 of that worksheet by 50% (0. 1040ez booklet 50) to get the adjusted basis of your half-interest at the time of the transfer. 1040ez booklet 3 multiply the fair market value of the home at the time of the transfer by 50% (0. 1040ez booklet 50). 1040ez booklet Generally, this is the basis of the half-interest that your spouse owned. 1040ez booklet 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 1040ez booklet 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. 1040ez booklet you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. 1040ez booklet 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. 1040ez booklet Worksheet A Instructions. 1040ez booklet (Continued) IF. 1040ez booklet . 1040ez booklet . 1040ez booklet   THEN. 1040ez booklet . 1040ez booklet . 1040ez booklet you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. 1040ez booklet 2 multiply the amount on line 13 of that worksheet by 50% (0. 1040ez booklet 50) to get the adjusted basis of your half-interest on the date of death. 1040ez booklet 3 figure the basis for the half-interest owned by your spouse. 1040ez booklet This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). 1040ez booklet (The basis in your half will remain one-half of the adjusted basis determined in step 2. 1040ez booklet ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 1040ez booklet 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. 1040ez booklet you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. 1040ez booklet 2 enter the amount of your basis on line 5 of the worksheet. 1040ez booklet Generally, this is the fair market value of the home at the time of death. 1040ez booklet (But see Community Property in Publication 551 for special rules. 1040ez booklet ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. 1040ez booklet you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. 1040ez booklet 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. 1040ez booklet 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. 1040ez booklet This is the basis for the co-owner's part-interest. 1040ez booklet 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 1040ez booklet 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. 1040ez booklet your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. 1040ez booklet 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. 1040ez booklet the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. 1040ez booklet   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). 1040ez booklet the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). 1040ez booklet you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). 1040ez booklet none of these items apply   fill out the entire worksheet. 1040ez booklet Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP3219A Notice

We've received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S Tax Court.


What you need to do

  • Read the notice carefully – it explains the proposed increase or decrease in your tax. Note: The amounts shown as due on the notice may not match your previous notice because not all items can be challenged in tax court.
  • If you agree with the changes – sign the enclosed Form 5564, Notice of Deficiency - Waiver, and mail to the address shown on the notice.
  • If you don’t agree with the changes – you have the right to challenge the proposed changes by filing a petition with the U.S. Tax Court no later than the date listed on the notice. The Court can't consider your case if the petition is filed late.
  • If you don’t agree with the changes and have additional information – mail the information to the address listed on the notice. Our review won't extend the time you have to file a petition with the U.S. Tax Court.

You may want to…


Answers to Common Questions

Why did I receive the notice?

We received information from a third party that doesn’t match the information you reported on your return. This affects your tax return.

Is the notice a bill?

No. It shows the information we’ve received and how it affects your tax. It also provides you contact information for filing a petition with the tax court.

Can I get an extension of time to respond?

No. Once the CP3219A, Notice of Deficiency has been issued, we are unable to extend the time you have to respond or to file a petition with the U.S. Tax Court.

What do I need to do?

If you agree, sign the Form 5564, Notice of Deficiency - Waiver response form and mail to the address on the notice.

What if the information is wrong or if I disagree?

If you want us to consider additional information, send it to us, along with a written explanation supporting your position. You may contact us with the phone number provided on the first page of the notice. You may want to contact whoever reported the information and ask them to correct it. You should send your response to us as soon as possible, since we can't extend the time you have to file a petition with the tax court.

The information is wrong because someone else is using my name and social security number. What can I do?

Call us and let us know. You also can use this link to go to our Identity theft information webpage to find out more about what you can do.

I reported the information but I reported it incorrectly. Can I call you to correct my return?

We can accept your information over the phone for incorrectly reported information as long as the mistake doesn't increase or decrease your tax. If the information you provide over the phone isn't enough to resolve all issues with your case, we're unable to extend the time you have to file a petition with the tax court.

Do I need to amend my return?

If the information displayed in the “Changes to your tax return” section of the notice is correct, you don't need to amend your return unless you have additional income, credits or expenses to report. If you agree with our notice, follow the instructions to sign the Form 5564, Notice of Deficiency - Waiver and return it to us in the envelope provided. 

If you have additional income, credits or expenses to report, you may want to complete and submit a Form 1040-X, Amended U.S. Individual Income Tax Return. You can receive help at an IRS Taxpayer Assistance Center.

I want to check a copy of my original return. I don’t have one. How can I get one?

You can get a transcript of your return on our ”Order a Transcript” webpage at irs.gov. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return. We can't extend the time allowed to petition the tax court.

I don’t want a transcript of my return. I want a copy. How can I get one?

Did an accountant or some other person prepare your return? You could ask them for a copy.

I can’t get a copy of my return from a tax preparer. How else can I get a copy of it?

You can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for tax return requests.

How can I find an IRS Taxpayer Assistance Center?

We have centers located throughout the country. Our website has directions on how to find the center nearest to you.

Why did it take you so long to contact me about this matter?

Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

The notice says my taxes will increase. Will I be charged interest on the money I owe?

Yes, interest accrues on the unpaid balance until it is paid in full.

What happens if I can’t pay the full amount I owe?

You can make a payment plan with us when you can’t pay the full amount you owe.

How can I make a payment plan?

Call us at the toll-free number on the top right corner of your notice to talk about payment plans or learn more about them at this web page.


Tips for next year

You can avoid future problems by:

  • keeping accurate and full records
  • waiting until you get all of your income statements before filing your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all your income on your tax return
  • following the instructions on how to report income, expenses and deductions
  • filing an amended tax return for any information you receive after you’ve filed your return

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 28-Feb-2014

The 1040ez Booklet

1040ez booklet 5. 1040ez booklet   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. 1040ez booklet This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. 1040ez booklet For most ministers and church employees, the limit on annual additions is figured without any changes. 1040ez booklet This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. 1040ez booklet Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. 1040ez booklet This chapter will explain the alternative limit and the changes. 1040ez booklet Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. 1040ez booklet Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. 1040ez booklet Total contributions over your lifetime under this choice cannot be more than $40,000. 1040ez booklet Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. 1040ez booklet They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. 1040ez booklet Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. 1040ez booklet Foreign missionary. 1040ez booklet   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. 1040ez booklet   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. 1040ez booklet   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. 1040ez booklet You are an employee of a church or convention or association of churches. 1040ez booklet You are performing services for the church outside the United States. 1040ez booklet Self-employed minister. 1040ez booklet   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. 1040ez booklet Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. 1040ez booklet Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. 1040ez booklet Church employees. 1040ez booklet   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 1040ez booklet Self-employed minister. 1040ez booklet   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. 1040ez booklet Prev  Up  Next   Home   More Online Publications