2013 Form 1040ez Instructions
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2013 Form 1040ez Instructions
2013 form 1040ez instructions Publication 1544(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Introducción Qué Hay de Nuevo Acontecimientos futuros. 2013 form 1040ez instructions Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 1544(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. 2013 form 1040ez instructions irs. 2013 form 1040ez instructions gov/pub1544, en inglés. 2013 form 1040ez instructions Cómo enmendar un informe. 2013 form 1040ez instructions Puede enmendar un informe anterior marcando el encasillado 1a en la parte superior del Formulario 8300-SP. 2013 form 1040ez instructions Vea Cómo enmendar un informe, más adelante. 2013 form 1040ez instructions Introducción Si, en un período de 12 meses, usted recibe de un comprador más de $10,000 en efectivo producto de una transacción llevada a cabo en su ocupación o negocio, tiene que declarar la transacción al Servicio de Impuestos Internos (IRS, por sus siglas en inglés) y a la Financial Crimes Enforcement Network (Red para hacer cumplir la ley contra delitos financieros, o FinCEN, por su abreviatura en inglés) en el Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio, o en el Formulario 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, en inglés. 2013 form 1040ez instructions En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos. 2013 form 1040ez instructions Algunas organizaciones no tienen que presentar el Formulario 8300-SP, incluidas las instituciones financieras que deben presentar el Formulario 104 de la FinCEN (anteriormente Formulario 4789), Currency Transaction Report (Informe de transacciones en efectivo), en inglés, así como los casinos, los cuales deben presentar el Formulario 103 de la FinCEN (anteriormente Formulario 8362), Currency Transaction Report by Casinos (Informe de transacciones en efectivo hechas por casinos), también en inglés. 2013 form 1040ez instructions Esta publicación no incluye información sobre estos dos últimos formularios. 2013 form 1040ez instructions En esta publicación encontrará explicaciones sobre la terminología y los puntos más importantes relacionados con el Formulario 8300-SP. 2013 form 1040ez instructions Lea las instrucciones adjuntas a este formulario, ya que explican lo que debe anotar en cada línea del mismo. 2013 form 1040ez instructions Prev Up Next Home More Online Publications
Understanding Your CP3219B Notice
This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments.
What you need to do immediately
- Review this notice and compare our changes to the information on your tax return. On previous notices we asked you to verify the income, credits, and deductions reported on your tax return because they’re different from the information we received from other sources. You didn't provide any further information to us.
- If you agree with the changes, complete the Form 4089, Notice of Deficiency - Waiver, sign and return it in order to limit additional interest charges.
- If you don't send a payment with Form 4089, we will send a bill for the amount due with any interest and applicable penalties.
- Mail any additional information you have to us immediately. Attach this letter to your correspondence to help us identify your case. Keep a copy for your records. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.
- If you don’t agree with the changes you have the right to challenge the increase in tax by filing a petition with the U.S. Tax Court. You have 90 days (150 if the notice was addressed outside the United States) to file the petition. The Court can’t consider your case if the petition is filed late. You can download a petition form and rules from www.ustaxcourt.gov or contact:
Clerk of the U.S. Tax Court
400 Second Street, NW
Washington, DC 20217
You may want to
- Send us the name, address and taxpayer identification number of the other party that received the income if it isn't yours.
- Notify the payers to correct their records to show the name and taxpayer identification number of the person or business who actually received the income, so that future reports to us are accurate.
Answers to Common Questions
Is this a Bill?
No. It tells you of the IRS’s intention to assess a tax deficiency. It isn't an assessment of tax nor does it require you to make immediate payment. We haven’t charged any additional tax at this time.
Should I call with my response or mail it in?
If you want us to consider additional information, please contact us immediately. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.
If you have a simple response, such as directing us to a specific line on your original return where you reported the income, you can call a Customer Service Representative and provide the information. A toll-free number is listed in the top right hand corner of the notice.
A written response may be required if the issue is more involved, especially if you disagree with some of the proposed changes. You may want to mail copies of payer information documents such as Form(s) 1099 or Schedule(s) K-1. Include any other letters or documents that support your position. You should submit a written statement to fully explain any unusual tax situations.
If you choose to petition the United States Tax Court, the application must be submitted in writing.
Why did it take you so long to contact us about this?
Tax years generally end on Dec. 31, but we don't receive information from banks, businesses, and other payers until much later. Once we receive all the tax returns and payer information, we compare the information you reported with the information third party payers provided to us. It can take 8 months or more to complete this review.
I need more time to find my records and go through them all. Will you allow me additional time to respond?
No. The time you have to petition the United States Tax Court can't be extended. It’s important that you respond to the Statutory Notice of Deficiency or petition the United States Tax Court (if you choose to) by the due date shown on the notice. If you don’t, we’ll assume the proposed changes are correct and assess the additional deficiency.
Do I have to pay the interest? Can you remove it?
The law requires us to charge interest on any tax that isn't paid by the return due date (Internal Revenue Code Section 6601).
The law doesn't permit us to reduce or remove interest for reasonable cause. However, in limited circumstances, we may waive penalties. If you believe you qualify for penalty removal, you should include related information in your response.
What should I do to avoid problems like this in the future?
Keep accurate payment information from banks and other payers to verify you've received all payment information for filing your return. Review the documents to be sure they show your most current address. Take the following actions when filing your tax return to avoid similar issues in the future:
- Report specific income type on the correct line on the Form 1120, U.S. Corporation Income Tax Return. For example, rental income should be claimed on Form 1120, line 6 (Gross Rents). For additional information, please see the reporting instructions for Form 1120.
- If you report income on a line not traditionally reserved for that type of income, provide a statement indicating where the income was reported. For example, your business is related to investment activity and you're reporting all interest income (including amounts reported to the IRS on Form 1099-INT, Interest Income) with your gross receipts on Form 1120, line 1.
- Always attach a statement identifying the source of the amount reported on Form 1120, line 10 (Other Income).
- Provide an attached statement explaining your percentage of gross proceeds (ex; reported to us on Form 1099-MISC) that you would be liable to claim on your tax return.
- Generally, if you receive a Form 1099 for amounts that actually belong to another person, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received) for each of the other owners showing the amounts applicable to each.
Page Last Reviewed or Updated: 28-Feb-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
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 2013 Form 1040ez Instructions
2013 form 1040ez instructions Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. 2013 form 1040ez instructions Tax questions. 2013 form 1040ez instructions Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 2013 form 1040ez instructions Reminders Penalty for filing erroneous claim for refund or credit. 2013 form 1040ez instructions You may have to pay a penalty if you file an erroneous claim for refund or credit. 2013 form 1040ez instructions See Penalty for erroneous claim for refund, later under Claims for Refund. 2013 form 1040ez instructions Interest and penalties suspended if notice not mailed within 36 months. 2013 form 1040ez instructions If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. 2013 form 1040ez instructions See Suspension of interest and penalties, later under Examination of Returns. 2013 form 1040ez instructions Fast track mediation. 2013 form 1040ez instructions The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. 2013 form 1040ez instructions See Fast track mediation under If You Do Not Agree. 2013 form 1040ez instructions Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. 2013 form 1040ez instructions However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. 2013 form 1040ez instructions If your return is selected for examination, it does not suggest that you made an error or are dishonest. 2013 form 1040ez instructions Returns are chosen by computerized screening, by random sample, or by an income document matching program. 2013 form 1040ez instructions See Examination selection criteria, later. 2013 form 1040ez instructions You should also know that many examinations result in a refund or acceptance of the tax return without change. 2013 form 1040ez instructions This publication discusses general rules and procedures that the IRS follows in examinations. 2013 form 1040ez instructions It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. 2013 form 1040ez instructions It also explains how to file a claim for refund of tax you already paid. 2013 form 1040ez instructions As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. 2013 form 1040ez instructions Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. 2013 form 1040ez instructions Comments and suggestions. 2013 form 1040ez instructions We welcome your comments about this publication and your suggestions for future editions. 2013 form 1040ez instructions You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2013 form 1040ez instructions NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2013 form 1040ez instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2013 form 1040ez instructions You can send your comments from www. 2013 form 1040ez instructions irs. 2013 form 1040ez instructions gov/formspubs/. 2013 form 1040ez instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. 2013 form 1040ez instructions ” 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. 2013 form 1040ez instructions Ordering forms and publications. 2013 form 1040ez instructions Visit www. 2013 form 1040ez instructions irs. 2013 form 1040ez instructions 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. 2013 form 1040ez instructions Internal Revenue Service 1201 N. 2013 form 1040ez instructions Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. 2013 form 1040ez instructions If you have a tax question, check the information available on www. 2013 form 1040ez instructions irs. 2013 form 1040ez instructions gov or call 1-800-829-1040. 2013 form 1040ez instructions We cannot answer tax questions sent to either of the above addresses. 2013 form 1040ez instructions Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. 2013 form 1040ez instructions S. 2013 form 1040ez instructions Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 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 these publications and forms. 2013 form 1040ez instructions Prev Up Next Home More Online Publications