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File For Extension 2012 Taxes

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File For Extension 2012 Taxes

File for extension 2012 taxes Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). File for extension 2012 taxes ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. File for extension 2012 taxes El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). File for extension 2012 taxes El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. File for extension 2012 taxes Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. File for extension 2012 taxes Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. File for extension 2012 taxes La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. File for extension 2012 taxes ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. File for extension 2012 taxes Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. File for extension 2012 taxes Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. File for extension 2012 taxes Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. File for extension 2012 taxes Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. File for extension 2012 taxes Definición de transacción. File for extension 2012 taxes   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. File for extension 2012 taxes Definición de persona. File for extension 2012 taxes   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. File for extension 2012 taxes   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. File for extension 2012 taxes Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. File for extension 2012 taxes Transacciones en el extranjero. File for extension 2012 taxes   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. File for extension 2012 taxes Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. File for extension 2012 taxes Fianza recibida por los secretarios de los tribunales. File for extension 2012 taxes   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. File for extension 2012 taxes Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. File for extension 2012 taxes 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. File for extension 2012 taxes ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. File for extension 2012 taxes Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). File for extension 2012 taxes ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. File for extension 2012 taxes El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. File for extension 2012 taxes El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. File for extension 2012 taxes Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. File for extension 2012 taxes Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. File for extension 2012 taxes Ejemplo 1. File for extension 2012 taxes Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). File for extension 2012 taxes Roberto Coruña le compró monedas de oro por un precio de $13,200. File for extension 2012 taxes El Sr. File for extension 2012 taxes Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. File for extension 2012 taxes El cheque de cajero se considera efectivo. File for extension 2012 taxes En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. File for extension 2012 taxes Ejemplo 2. File for extension 2012 taxes Usted se dedica a la venta de joyas al por menor. File for extension 2012 taxes María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. File for extension 2012 taxes Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. File for extension 2012 taxes No tiene que presentar el Formulario 8300-SP. File for extension 2012 taxes Ejemplo 3. File for extension 2012 taxes Usted es un comerciante que se dedica a la venta de barcos. File for extension 2012 taxes Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. File for extension 2012 taxes El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. File for extension 2012 taxes Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. File for extension 2012 taxes Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. File for extension 2012 taxes Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). File for extension 2012 taxes Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. File for extension 2012 taxes El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. File for extension 2012 taxes Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). File for extension 2012 taxes Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. File for extension 2012 taxes Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. File for extension 2012 taxes Ejemplo. File for extension 2012 taxes Usted es agente de viajes. File for extension 2012 taxes Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. File for extension 2012 taxes Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. File for extension 2012 taxes El Sr. File for extension 2012 taxes Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. File for extension 2012 taxes En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. File for extension 2012 taxes Ventas al por menor. File for extension 2012 taxes   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. File for extension 2012 taxes   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. File for extension 2012 taxes Esto incluye toda venta de artículos para reventa. File for extension 2012 taxes Agente o intermediario. File for extension 2012 taxes   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. File for extension 2012 taxes Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. File for extension 2012 taxes   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. File for extension 2012 taxes Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. File for extension 2012 taxes Ejemplo. File for extension 2012 taxes Usted es concesionario de automóviles. File for extension 2012 taxes Le vende un automóvil a Carlota Blanco por $11,500. File for extension 2012 taxes La Srta. File for extension 2012 taxes Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. File for extension 2012 taxes Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. File for extension 2012 taxes No tiene que presentar el Formulario 8300-SP en este caso. File for extension 2012 taxes Excepción en el caso de ciertas ventas a plazos. File for extension 2012 taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). File for extension 2012 taxes Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. File for extension 2012 taxes Excepción en el caso de ciertos planes de pagos iniciales. File for extension 2012 taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. File for extension 2012 taxes Lo recibe más de 60 días antes de la fecha de la venta. File for extension 2012 taxes Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. File for extension 2012 taxes Excepción en el caso de viajes y entretenimiento. File for extension 2012 taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). File for extension 2012 taxes Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. File for extension 2012 taxes Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. File for extension 2012 taxes Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. File for extension 2012 taxes Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). File for extension 2012 taxes Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. File for extension 2012 taxes Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. File for extension 2012 taxes Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). File for extension 2012 taxes El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. File for extension 2012 taxes Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. File for extension 2012 taxes El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). File for extension 2012 taxes Excepción. File for extension 2012 taxes    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. File for extension 2012 taxes 1441-1(e)(2) ó (3) ó 1. File for extension 2012 taxes 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. File for extension 2012 taxes 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. File for extension 2012 taxes ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. File for extension 2012 taxes Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. File for extension 2012 taxes Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. File for extension 2012 taxes Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. File for extension 2012 taxes Más de 24 horas entre transacciones. File for extension 2012 taxes   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. File for extension 2012 taxes   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. File for extension 2012 taxes Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. File for extension 2012 taxes Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. File for extension 2012 taxes ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. File for extension 2012 taxes Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. File for extension 2012 taxes Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. File for extension 2012 taxes O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. File for extension 2012 taxes El servicio en esta línea telefónica está disponible en inglés. File for extension 2012 taxes Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. File for extension 2012 taxes Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. File for extension 2012 taxes Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. File for extension 2012 taxes Más de un pago. File for extension 2012 taxes   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. File for extension 2012 taxes Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. File for extension 2012 taxes Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. File for extension 2012 taxes Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. File for extension 2012 taxes   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. File for extension 2012 taxes Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. File for extension 2012 taxes Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. File for extension 2012 taxes   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. File for extension 2012 taxes Ejemplo. File for extension 2012 taxes El 10 de enero usted recibió un pago de $11,000 en efectivo. File for extension 2012 taxes Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. File for extension 2012 taxes Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. File for extension 2012 taxes A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. File for extension 2012 taxes ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. File for extension 2012 taxes Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. File for extension 2012 taxes No adjunte una copia del informe original. File for extension 2012 taxes Dónde se presenta el Formulario 8300-SP. File for extension 2012 taxes   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. File for extension 2012 taxes Requisito de entregar una notificación al comprador. File for extension 2012 taxes   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. File for extension 2012 taxes Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. File for extension 2012 taxes La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. File for extension 2012 taxes En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . File for extension 2012 taxes   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. File for extension 2012 taxes Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. File for extension 2012 taxes Ejemplos Ejemplo 1. File for extension 2012 taxes Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. File for extension 2012 taxes ”. File for extension 2012 taxes El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. File for extension 2012 taxes Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. File for extension 2012 taxes Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. File for extension 2012 taxes Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. File for extension 2012 taxes Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. File for extension 2012 taxes Ejemplo 2. File for extension 2012 taxes Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. File for extension 2012 taxes Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. File for extension 2012 taxes Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. File for extension 2012 taxes No obstante, puede declararlos si cree que se trata de una transacción sospechosa. File for extension 2012 taxes Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. File for extension 2012 taxes Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). File for extension 2012 taxes La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. File for extension 2012 taxes Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. File for extension 2012 taxes Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. File for extension 2012 taxes Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. File for extension 2012 taxes Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. File for extension 2012 taxes “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. File for extension 2012 taxes Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. File for extension 2012 taxes Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. File for extension 2012 taxes Ayuda gratuita con la preparación de la declaración de impuestos. File for extension 2012 taxes   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. File for extension 2012 taxes El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. File for extension 2012 taxes En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. File for extension 2012 taxes Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. File for extension 2012 taxes gov o llame al 1-800-906-9887 o al 1-800-829-1040. File for extension 2012 taxes   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). File for extension 2012 taxes Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. File for extension 2012 taxes aarp. File for extension 2012 taxes org/money/taxaide. File for extension 2012 taxes   Para más información sobre estos programas, visite www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. File for extension 2012 taxes La información está disponible en inglés. File for extension 2012 taxes Internet. File for extension 2012 taxes Puede tener acceso al sitio web del IRS, en IRS. File for extension 2012 taxes gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. File for extension 2012 taxes Visite www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. File for extension 2012 taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. File for extension 2012 taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). File for extension 2012 taxes Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. File for extension 2012 taxes Presentar la declaración por medio del sistema electrónico e-file. File for extension 2012 taxes Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. File for extension 2012 taxes Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). File for extension 2012 taxes Pedir productos del IRS a través de Internet. File for extension 2012 taxes Buscar información sobre sus preguntas acerca de impuestos en Internet. File for extension 2012 taxes Buscar publicaciones en Internet por tema o palabra clave. File for extension 2012 taxes Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. File for extension 2012 taxes Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. File for extension 2012 taxes Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/individuals. File for extension 2012 taxes Esta herramienta está disponible en inglés. File for extension 2012 taxes Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). File for extension 2012 taxes Esta herramienta está disponible en inglés en el sitio www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/individuals. File for extension 2012 taxes Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. File for extension 2012 taxes Obtener información acerca de cómo comenzar y administrar un pequeño negocio. File for extension 2012 taxes Teléfono. File for extension 2012 taxes Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. File for extension 2012 taxes Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. File for extension 2012 taxes Deberá recibir lo que ha pedido dentro de 10 días. File for extension 2012 taxes Cómo hacer preguntas relacionadas con los impuestos. File for extension 2012 taxes Llame al IRS para hacer preguntas al 1-800-829-1040. File for extension 2012 taxes Cómo resolver problemas. File for extension 2012 taxes Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). File for extension 2012 taxes Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. File for extension 2012 taxes Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. File for extension 2012 taxes Para obtener el número telefónico, visite el sitio web www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). File for extension 2012 taxes Equipo TTY/TDD. File for extension 2012 taxes Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. File for extension 2012 taxes Temas TeleTax. File for extension 2012 taxes Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. File for extension 2012 taxes Información sobre los reembolsos. File for extension 2012 taxes Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. File for extension 2012 taxes Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. File for extension 2012 taxes IRS2Go es una nueva manera en donde puede obtener información y recursos. File for extension 2012 taxes Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). File for extension 2012 taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. File for extension 2012 taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). File for extension 2012 taxes Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. File for extension 2012 taxes Los reembolsos se envían el viernes de cada semana. File for extension 2012 taxes Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. File for extension 2012 taxes Otra información sobre reembolsos. File for extension 2012 taxes Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. File for extension 2012 taxes Evaluación de la calidad de nuestros servicios telefónicos. File for extension 2012 taxes Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. File for extension 2012 taxes Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. File for extension 2012 taxes Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. File for extension 2012 taxes Visitas en persona. File for extension 2012 taxes Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. File for extension 2012 taxes   Productos. File for extension 2012 taxes Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. File for extension 2012 taxes Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. File for extension 2012 taxes Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. File for extension 2012 taxes Servicios. File for extension 2012 taxes Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. File for extension 2012 taxes Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. File for extension 2012 taxes Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. File for extension 2012 taxes No se necesita cita, simplemente visite y haga su consulta. File for extension 2012 taxes Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. File for extension 2012 taxes Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. File for extension 2012 taxes Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. File for extension 2012 taxes Los demás asuntos se tramitan sin necesidad de hacer una cita. File for extension 2012 taxes Para obtener el número telefónico de la oficina local, visite el sitio web www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). File for extension 2012 taxes Correspondencia. File for extension 2012 taxes Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. File for extension 2012 taxes  Internal Revenue Service 1201 N. File for extension 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. File for extension 2012 taxes    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. File for extension 2012 taxes Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. File for extension 2012 taxes Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. File for extension 2012 taxes Recuerde, lo peor que puede hacer es no hacer nada al respecto. File for extension 2012 taxes    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. File for extension 2012 taxes Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. File for extension 2012 taxes Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. File for extension 2012 taxes   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. File for extension 2012 taxes A usted se le asignará un defensor, quien estará con usted durante todo el proceso. File for extension 2012 taxes Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. File for extension 2012 taxes Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. File for extension 2012 taxes Y nuestros servicios siempre son gratuitos. File for extension 2012 taxes   Como contribuyente, usted tiene derechos. File for extension 2012 taxes El IRS tiene que cumplir con esos derechos al tratar con usted. File for extension 2012 taxes Nuestro conjunto de recursos en www. File for extension 2012 taxes TaxpayerAdvocate. File for extension 2012 taxes irs. File for extension 2012 taxes gov le puede ayudar a entender estos derechos. File for extension 2012 taxes   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/advocate. File for extension 2012 taxes Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. File for extension 2012 taxes   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. File for extension 2012 taxes Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/advocate. File for extension 2012 taxes Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). File for extension 2012 taxes   Los LITC son organizaciones independientes del IRS. File for extension 2012 taxes Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. File for extension 2012 taxes Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. File for extension 2012 taxes Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. File for extension 2012 taxes Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). File for extension 2012 taxes Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. File for extension 2012 taxes Servicios gratuitos para los impuestos. File for extension 2012 taxes   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. File for extension 2012 taxes Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. File for extension 2012 taxes Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. File for extension 2012 taxes La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. File for extension 2012 taxes Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. File for extension 2012 taxes   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. File for extension 2012 taxes Discos DVD para productos tributarios. File for extension 2012 taxes Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. File for extension 2012 taxes Formularios, instrucciones y publicaciones de impuestos de años anteriores. File for extension 2012 taxes Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. File for extension 2012 taxes Preguntas sobre leyes tributarias hechas con frecuencia. File for extension 2012 taxes Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. File for extension 2012 taxes Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. File for extension 2012 taxes Enlaces a otros materiales tributarios para búsqueda en la Internet. File for extension 2012 taxes Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. File for extension 2012 taxes Internal Revenue Bulletins (Boletines del IRS). File for extension 2012 taxes Apoyo técnico telefónico gratuito y por correo electrónico. File for extension 2012 taxes El CD que se expide dos veces al año. File for extension 2012 taxes  — La primera entrega se envía a principios de enero. File for extension 2012 taxes  — La última entrega se envía a principios de marzo. File for extension 2012 taxes Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). File for extension 2012 taxes This image is too large to be displayed in the current screen. File for extension 2012 taxes Please click the link to view the image. File for extension 2012 taxes Filled-In Form 8300-SP Prev  Up  Next   Home   More Online Publications
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ARRA and HIRE Act Bond Guidance

IRS Invites Public to Comment on TEDB Allocation Process and Also Announces a 3-Month Extension to Issue Unexpired TEDB Allocations
The IRS seeks public comment on the reallocation of available amounts of volume cap for Tribal Economic Development Bonds in order to facilitate issuance by Indian tribal governments. Additionally, Indian tribal governments with unexpired volume cap allocations may request a three-month optional extension.

The American Recovery and Reinvestment Act of 2009: Information Center
Update on the new economic stimulus legislation.

IRS Releases Guidance on ARRA Bond Provisions
The latest guidance, forms and information on bond provisions enacted by the American Recovery & Reinvestment Act of 2009.

IRS Announces Tribal Economic Development Bonds Allocations
The IRS has announced the allocation, in two tranches, of $2 billion of volume cap to tribal governments under the new TEDBs program.

IRS Releases Guidance on HIRE Bond Provisions
The Service announced that Notice 2010-35 has been released. The Notice provides guidance for the new Federal refundable tax credit subsidy option (direct pay subsidy option) allowed by the enactment of the Hiring Incentives to Restore Employment Act (HIRE Act) on March 18, 2010. The Notice is also intended to quickly enable issuers to begin issuing these bonds for qualified purposes.

The Service Announces the Release of New and Revised Tax Exempt Bond Forms
The IRS announced that new Form 8038-TC and revised Forms 8038-CP, 8038, and 8038-G have been issued.

Application of the Treasury Offset Program to Payments to Issuers of Direct Pay Bonds
Information on the application of the Treasury Offset Program (TOPS) as it relates to subsidy payments made to issuers of direct pay bonds.

Tax Exempt Bonds Compliance Check Questionnaire on Direct Pay Bonds (February 2010)
The Tax Exempt Bonds office of the Tax Exempt and Government Entities division of the IRS conducted a compliance check questionnaire to evaluate the issuance and record retention policies, procedures and practices of issuers of direct pay build America bonds.

TIGTA Audit Report Finds BABs Payment Processing is Timely and Accurate
TIGTA finds initial build America bond subsidy payments were processed accurately and timely.

TIGTA Finds that Compliance Check Questionnaires by TEB were Appropriate
The compliance check questionnaires issued by the TEB office were appropriate for identifying indications of a high risk of potential noncompliance for BABs and were not examinations.

Page Last Reviewed or Updated: 26-Mar-2014

The File For Extension 2012 Taxes

File for extension 2012 taxes Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. File for extension 2012 taxes After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. File for extension 2012 taxes Examination selection criteria. File for extension 2012 taxes   Your return may be selected for examination on the basis of computer scoring. File for extension 2012 taxes A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. File for extension 2012 taxes If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. File for extension 2012 taxes   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. File for extension 2012 taxes Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. File for extension 2012 taxes   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. File for extension 2012 taxes This information can come from a number of sources, including newspapers, public records, and individuals. File for extension 2012 taxes The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. File for extension 2012 taxes Notice of IRS contact of third parties. File for extension 2012 taxes    The IRS must give you reasonable notice before contacting other persons about your tax matters. File for extension 2012 taxes You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. File for extension 2012 taxes The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. File for extension 2012 taxes    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. File for extension 2012 taxes Taxpayer Advocate Service. File for extension 2012 taxes   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. File for extension 2012 taxes If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. File for extension 2012 taxes    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. File for extension 2012 taxes Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. File for extension 2012 taxes   For more information, see Publication 1546. File for extension 2012 taxes See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. File for extension 2012 taxes Comments from small business. File for extension 2012 taxes    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. File for extension 2012 taxes The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. File for extension 2012 taxes If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. File for extension 2012 taxes Fax your comments to 1-202-481-5719. File for extension 2012 taxes Write to the following address: Office of the National Ombudsman U. File for extension 2012 taxes S. File for extension 2012 taxes Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. File for extension 2012 taxes Send an email to ombudsman@sba. File for extension 2012 taxes gov. File for extension 2012 taxes File a comment or complaint online at www. File for extension 2012 taxes sba. File for extension 2012 taxes gov/ombudsman. File for extension 2012 taxes If Your Return Is Examined Some examinations are handled entirely by mail. File for extension 2012 taxes Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. File for extension 2012 taxes If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. File for extension 2012 taxes However, the IRS makes the final determination of when, where, and how the examination will take place. File for extension 2012 taxes Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. File for extension 2012 taxes If you filed a joint return, either you or your spouse, or both, can meet with the IRS. File for extension 2012 taxes The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. File for extension 2012 taxes If you want someone to represent you in your absence, you must furnish that person with proper written authorization. File for extension 2012 taxes You can use Form 2848 or any other properly written authorization. File for extension 2012 taxes If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. File for extension 2012 taxes In most cases, the IRS must suspend the interview and reschedule it. File for extension 2012 taxes The IRS cannot suspend the interview if you are there because of an administrative summons. File for extension 2012 taxes Third party authorization. File for extension 2012 taxes   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. File for extension 2012 taxes The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. File for extension 2012 taxes For more information, see the instructions for your return. File for extension 2012 taxes Confidentiality privilege. File for extension 2012 taxes   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. File for extension 2012 taxes   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. File for extension 2012 taxes   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. File for extension 2012 taxes   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. File for extension 2012 taxes Recordings. File for extension 2012 taxes    You can make an audio recording of the examination interview. File for extension 2012 taxes Your request to record the interview should be made in writing. File for extension 2012 taxes You must notify the examiner 10 days in advance and bring your own recording equipment. File for extension 2012 taxes The IRS also can record an interview. File for extension 2012 taxes If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. File for extension 2012 taxes Transfers to another area. File for extension 2012 taxes    Generally, your return is examined in the area where you live. File for extension 2012 taxes But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. File for extension 2012 taxes Repeat examinations. File for extension 2012 taxes    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. File for extension 2012 taxes If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. File for extension 2012 taxes The Examination An examination usually begins when you are notified that your return has been selected. File for extension 2012 taxes The IRS will tell you which records you will need. File for extension 2012 taxes The examination can proceed more easily if you gather your records before any interview. File for extension 2012 taxes Any proposed changes to your return will be explained to you or your authorized representative. File for extension 2012 taxes It is important that you understand the reasons for any proposed changes. File for extension 2012 taxes You should not hesitate to ask about anything that is unclear to you. File for extension 2012 taxes The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. File for extension 2012 taxes The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. File for extension 2012 taxes However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. File for extension 2012 taxes Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. File for extension 2012 taxes If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. File for extension 2012 taxes A more complete discussion of appeal rights is found later under Appeal Rights . File for extension 2012 taxes If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. File for extension 2012 taxes You must pay interest on any additional tax. File for extension 2012 taxes If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. File for extension 2012 taxes If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. File for extension 2012 taxes If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. File for extension 2012 taxes This period is extended to 21 calendar days if the amount due is less than $100,000. File for extension 2012 taxes If you are due a refund, you will receive it sooner if you sign the agreement form. File for extension 2012 taxes You will be paid interest on the refund. File for extension 2012 taxes If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. File for extension 2012 taxes You should keep this letter with your tax records. File for extension 2012 taxes If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. File for extension 2012 taxes If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. File for extension 2012 taxes If an agreement is reached, your case will be closed. File for extension 2012 taxes If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. File for extension 2012 taxes The examiner will forward your case for processing. File for extension 2012 taxes Fast track mediation. File for extension 2012 taxes   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. File for extension 2012 taxes   Most cases that are not docketed in any court qualify for fast track mediation. File for extension 2012 taxes Mediation can take place at a conference you request with a supervisor, or later. File for extension 2012 taxes The process involves an Appeals Officer who has been trained in mediation. File for extension 2012 taxes You may represent yourself at the mediation session, or someone else can act as your representative. File for extension 2012 taxes For more information, see Publication 3605. File for extension 2012 taxes 30-day letter and 90-day letter. File for extension 2012 taxes   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. File for extension 2012 taxes You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. File for extension 2012 taxes The letter will explain what steps you should take, depending on which action you choose. File for extension 2012 taxes Be sure to follow the instructions carefully. File for extension 2012 taxes Appeal Rights are explained later. File for extension 2012 taxes 90-day letter. File for extension 2012 taxes   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. File for extension 2012 taxes You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. File for extension 2012 taxes Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . File for extension 2012 taxes The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. File for extension 2012 taxes Suspension of interest and penalties. File for extension 2012 taxes   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. File for extension 2012 taxes However, 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, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. File for extension 2012 taxes If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. File for extension 2012 taxes   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. File for extension 2012 taxes Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. File for extension 2012 taxes    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. File for extension 2012 taxes Seeking relief from improperly assessed interest. File for extension 2012 taxes   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. File for extension 2012 taxes   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. File for extension 2012 taxes The IRS will review the Form 843 and notify you whether interest will be abated. File for extension 2012 taxes If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. File for extension 2012 taxes If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. File for extension 2012 taxes   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. File for extension 2012 taxes If the IRS denies your claim, the Tax Court may be able to review that determination. File for extension 2012 taxes See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . File for extension 2012 taxes If you later agree. File for extension 2012 taxes    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. File for extension 2012 taxes Keep a copy for your records. File for extension 2012 taxes You can pay any additional amount you owe without waiting for a bill. File for extension 2012 taxes Include interest on the additional tax at the applicable rate. File for extension 2012 taxes This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. File for extension 2012 taxes The examiner can tell you the interest rate(s) or help you figure the amount. File for extension 2012 taxes   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. File for extension 2012 taxes Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. File for extension 2012 taxes   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. File for extension 2012 taxes This period is extended to 21 calendar days if the amount due is less than $100,000. File for extension 2012 taxes How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. File for extension 2012 taxes Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. File for extension 2012 taxes You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. File for extension 2012 taxes Both a deposit and a payment stop any further accrual of interest. File for extension 2012 taxes However, making a deposit or payment will stop the accrual of interest on only the amount you sent. File for extension 2012 taxes Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. File for extension 2012 taxes To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. File for extension 2012 taxes Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. File for extension 2012 taxes However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. File for extension 2012 taxes Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. File for extension 2012 taxes The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. File for extension 2012 taxes The IRS determines that the deposit should be applied against another tax liability. File for extension 2012 taxes Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). File for extension 2012 taxes The deposit returned will be treated as a tax payment to the extent of the disputed tax. File for extension 2012 taxes A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. File for extension 2012 taxes Notice not mailed. File for extension 2012 taxes    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. File for extension 2012 taxes You must make your request in writing. File for extension 2012 taxes   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. File for extension 2012 taxes Keep copies of all correspondence you send to the IRS. File for extension 2012 taxes   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. File for extension 2012 taxes If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. File for extension 2012 taxes See Tax Court , later under Appeal Rights . File for extension 2012 taxes Notice mailed. File for extension 2012 taxes    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. File for extension 2012 taxes You will still be able to petition the Tax Court. File for extension 2012 taxes   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. File for extension 2012 taxes Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. File for extension 2012 taxes The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. File for extension 2012 taxes If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. File for extension 2012 taxes Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. File for extension 2012 taxes You will still have the right to take your case to the Tax Court. File for extension 2012 taxes Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. File for extension 2012 taxes To be valid, your request must be approved by the IRS. File for extension 2012 taxes However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. File for extension 2012 taxes Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. File for extension 2012 taxes You will continue to be charged interest and penalties on the amount you owe until it is paid in full. File for extension 2012 taxes Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). File for extension 2012 taxes If your income is below a certain level, you may qualify to pay a reduced fee of $43. File for extension 2012 taxes For more information about installment agreements, see Form 9465, Installment Agreement Request. File for extension 2012 taxes Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). File for extension 2012 taxes As a result, the net rate is zero for that period. File for extension 2012 taxes Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). File for extension 2012 taxes Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. File for extension 2012 taxes The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. File for extension 2012 taxes Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. File for extension 2012 taxes An audit notification letter is such a contact. File for extension 2012 taxes The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. File for extension 2012 taxes Ministerial act. File for extension 2012 taxes    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. File for extension 2012 taxes A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. File for extension 2012 taxes Example 1. File for extension 2012 taxes You move from one state to another before the IRS selects your tax return for examination. File for extension 2012 taxes A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. File for extension 2012 taxes When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. File for extension 2012 taxes The examination group manager approves your request. File for extension 2012 taxes After your request has been approved, the transfer is a ministerial act. File for extension 2012 taxes The IRS can reduce the interest because of any unreasonable delay in transferring the case. File for extension 2012 taxes Example 2. File for extension 2012 taxes An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. File for extension 2012 taxes After you and the IRS discuss the issues, the notice is prepared and reviewed. File for extension 2012 taxes After the review process, issuing the notice of deficiency is a ministerial act. File for extension 2012 taxes If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. File for extension 2012 taxes Managerial act. File for extension 2012 taxes    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. File for extension 2012 taxes A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. File for extension 2012 taxes Example. File for extension 2012 taxes A revenue agent is examining your tax return. File for extension 2012 taxes During the middle of the examination, the agent is sent to an extended training course. File for extension 2012 taxes The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. File for extension 2012 taxes Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. File for extension 2012 taxes How to request abatement of interest. File for extension 2012 taxes    You request an abatement (reduction) of interest on Form 843. File for extension 2012 taxes You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. File for extension 2012 taxes   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. File for extension 2012 taxes If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. File for extension 2012 taxes   Generally, you should file a separate Form 843 for each tax period and each type of tax. File for extension 2012 taxes However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). File for extension 2012 taxes   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. File for extension 2012 taxes Tax Court can review failure to abate interest. File for extension 2012 taxes    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. File for extension 2012 taxes The IRS has mailed you a notice of final determination or a notice of disallowance. File for extension 2012 taxes You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. File for extension 2012 taxes   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. File for extension 2012 taxes For this purpose, individuals filing a joint return shall be treated as separate individuals. File for extension 2012 taxes For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. File for extension 2012 taxes For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. File for extension 2012 taxes Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. File for extension 2012 taxes The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. File for extension 2012 taxes The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. File for extension 2012 taxes If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. File for extension 2012 taxes To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. File for extension 2012 taxes Notify you when the adjustments are made. File for extension 2012 taxes Refund any interest paid by you where appropriate. File for extension 2012 taxes For more information on disaster area losses, see Disaster Area Losses in Publication 547. File for extension 2012 taxes For more information on other tax relief for victims of terrorist attacks, see Publication 3920. File for extension 2012 taxes Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. File for extension 2012 taxes If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. File for extension 2012 taxes The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). File for extension 2012 taxes There is doubt as to whether you can pay the amount you owe based on your financial situation. File for extension 2012 taxes An economic hardship would result if you had to pay the full amount owed. File for extension 2012 taxes Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. File for extension 2012 taxes If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. File for extension 2012 taxes The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. File for extension 2012 taxes For more information, see Publication 3605. File for extension 2012 taxes Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. File for extension 2012 taxes The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. File for extension 2012 taxes The 30 days immediately after the offer is rejected. File for extension 2012 taxes While your timely-filed appeal is being considered by Appeals. File for extension 2012 taxes Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. File for extension 2012 taxes For more information about submitting an offer in compromise, see Form 656. File for extension 2012 taxes Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. File for extension 2012 taxes Most differences can be settled within this system without expensive and time-consuming court trials. File for extension 2012 taxes However, your reasons for disagreeing must come within the scope of the tax laws. File for extension 2012 taxes For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. File for extension 2012 taxes In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. File for extension 2012 taxes See Appeals to the Courts , later, for more information. File for extension 2012 taxes Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. File for extension 2012 taxes The Appeals Office is the only level of appeal within the IRS. File for extension 2012 taxes Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. File for extension 2012 taxes If you want an appeals conference, follow the instructions in the letter you received. File for extension 2012 taxes Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. File for extension 2012 taxes You or your representative should be prepared to discuss all disputed issues at the conference. File for extension 2012 taxes Most differences are settled at this level. File for extension 2012 taxes If agreement is not reached at your appeals conference, you may be eligible to take your case to court. File for extension 2012 taxes See Appeals to the Courts , later. File for extension 2012 taxes Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. File for extension 2012 taxes Also, see the special appeal request procedures in Publication 1660. File for extension 2012 taxes Written protest. File for extension 2012 taxes   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. File for extension 2012 taxes All partnership and S corporation cases without regard to the dollar amount at issue. File for extension 2012 taxes All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. File for extension 2012 taxes   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. File for extension 2012 taxes The IRS urges you to provide as much information as you can, as it will help speed up your appeal. File for extension 2012 taxes That will save you both time and money. File for extension 2012 taxes    Be sure to send the protest within the time limit specified in the letter you received. File for extension 2012 taxes Small case request. File for extension 2012 taxes   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. File for extension 2012 taxes In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. File for extension 2012 taxes If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. File for extension 2012 taxes For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. File for extension 2012 taxes Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. File for extension 2012 taxes If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. File for extension 2012 taxes You can use a Form 2848 or any other properly written power of attorney or authorization. File for extension 2012 taxes You can also bring witnesses to support your position. File for extension 2012 taxes Confidentiality privilege. File for extension 2012 taxes   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. File for extension 2012 taxes See Confidentiality privilege under If Your Return Is Examined , earlier. File for extension 2012 taxes Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. File for extension 2012 taxes These courts are independent of the IRS. File for extension 2012 taxes If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. File for extension 2012 taxes However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. File for extension 2012 taxes If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. File for extension 2012 taxes See Appeal Within the IRS, earlier. File for extension 2012 taxes Prohibition on requests to taxpayers to give up rights to bring civil action. File for extension 2012 taxes   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. File for extension 2012 taxes However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. File for extension 2012 taxes Burden of proof. File for extension 2012 taxes   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. File for extension 2012 taxes You complied with all substantiation requirements of the Internal Revenue Code. File for extension 2012 taxes You maintained all records required by the Internal Revenue Code. File for extension 2012 taxes You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. File for extension 2012 taxes You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. File for extension 2012 taxes    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. File for extension 2012 taxes Use of statistical information. File for extension 2012 taxes   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. File for extension 2012 taxes Penalties. File for extension 2012 taxes   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. File for extension 2012 taxes Recovering litigation or administrative costs. File for extension 2012 taxes   These are the expenses that you pay to defend your position to the IRS or the courts. File for extension 2012 taxes You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. File for extension 2012 taxes You exhaust all administrative remedies within the IRS. File for extension 2012 taxes Your net worth is below a certain limit (see Net worth requirements , later). File for extension 2012 taxes You do not unreasonably delay the proceeding. File for extension 2012 taxes You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. File for extension 2012 taxes You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. File for extension 2012 taxes ustaxcourt. File for extension 2012 taxes gov  www. File for extension 2012 taxes ustaxcourt. File for extension 2012 taxes gov . File for extension 2012 taxes   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. File for extension 2012 taxes Note. File for extension 2012 taxes If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. File for extension 2012 taxes Prevailing party. File for extension 2012 taxes   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. File for extension 2012 taxes   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. File for extension 2012 taxes The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. File for extension 2012 taxes ), or Has lost in courts of appeal for other circuits on substantially similar issues. File for extension 2012 taxes   The court will generally decide who is the prevailing party. File for extension 2012 taxes Reasonable litigation costs. File for extension 2012 taxes   These include the following costs: Reasonable court costs. File for extension 2012 taxes The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. File for extension 2012 taxes The reasonable costs of expert witnesses. File for extension 2012 taxes Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. File for extension 2012 taxes See Attorney fees , later. File for extension 2012 taxes Reasonable administrative costs. File for extension 2012 taxes   These include the following costs: Any administrative fees or similar charges imposed by the IRS. File for extension 2012 taxes The reasonable costs of studies, analyses, engineering reports, tests, or projects. File for extension 2012 taxes The reasonable costs of expert witnesses. File for extension 2012 taxes Attorney fees that generally may not exceed $125 per hour. File for extension 2012 taxes See Attorney fees , later. File for extension 2012 taxes Timing of costs. File for extension 2012 taxes    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. File for extension 2012 taxes Net worth requirements. File for extension 2012 taxes   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. File for extension 2012 taxes For this purpose, individuals filing a joint return are treated as separate individuals. File for extension 2012 taxes For estates — your net worth does not exceed $2 million as of the date of the decedent's death. File for extension 2012 taxes For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. File for extension 2012 taxes For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. File for extension 2012 taxes Qualified offer rule. File for extension 2012 taxes    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. File for extension 2012 taxes You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. File for extension 2012 taxes Qualified offer. File for extension 2012 taxes    This is a written offer made by you during the qualified offer period. File for extension 2012 taxes It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. File for extension 2012 taxes   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. File for extension 2012 taxes Qualified offer period. File for extension 2012 taxes    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. File for extension 2012 taxes It ends 30 days before your case is first set for trial. File for extension 2012 taxes Attorney fees. File for extension 2012 taxes   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. File for extension 2012 taxes However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. File for extension 2012 taxes See IRS. File for extension 2012 taxes gov for more information. File for extension 2012 taxes    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. File for extension 2012 taxes In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. File for extension 2012 taxes   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. File for extension 2012 taxes Jurisdiction for determination of employment status. File for extension 2012 taxes    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. File for extension 2012 taxes Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). File for extension 2012 taxes   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. File for extension 2012 taxes S. File for extension 2012 taxes Tax Court for a determination of employment status. File for extension 2012 taxes There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. File for extension 2012 taxes   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. File for extension 2012 taxes Section 530(a) of the Revenue Act of 1978. File for extension 2012 taxes   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. File for extension 2012 taxes It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. File for extension 2012 taxes Tax Court review of request for relief from joint and several liability on a joint return. File for extension 2012 taxes    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). File for extension 2012 taxes You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. File for extension 2012 taxes   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. File for extension 2012 taxes See Publication 971 for more information. File for extension 2012 taxes Note. File for extension 2012 taxes Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. File for extension 2012 taxes See Rev. File for extension 2012 taxes Proc. File for extension 2012 taxes 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. File for extension 2012 taxes irs. File for extension 2012 taxes gov/pub/irs-irbs/irb03-05. File for extension 2012 taxes pdf. File for extension 2012 taxes Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. File for extension 2012 taxes For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. File for extension 2012 taxes For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. File for extension 2012 taxes For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. File for extension 2012 taxes You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. File for extension 2012 taxes You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). File for extension 2012 taxes The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. File for extension 2012 taxes Withdrawal of notice of deficiency. File for extension 2012 taxes If you consent, the IRS can withdraw a notice of deficiency. File for extension 2012 taxes A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. File for extension 2012 taxes However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. File for extension 2012 taxes See Revenue Procedure 98-54 for a more detailed explanation of the requirements. File for extension 2012 taxes Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. File for extension 2012 taxes The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. File for extension 2012 taxes After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. File for extension 2012 taxes Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. File for extension 2012 taxes Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. File for extension 2012 taxes If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. File for extension 2012 taxes Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). File for extension 2012 taxes Collection can proceed even if you think that the amount is excessive. File for extension 2012 taxes Publication 594 explains IRS collection procedures. File for extension 2012 taxes If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. File for extension 2012 taxes You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. File for extension 2012 taxes Small tax case procedure. File for extension 2012 taxes   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. File for extension 2012 taxes If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. File for extension 2012 taxes You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. File for extension 2012 taxes W. File for extension 2012 taxes , Washington, DC 20217. File for extension 2012 taxes More information can be found on the Tax Court's website at www. File for extension 2012 taxes ustaxcourt. File for extension 2012 taxes gov. File for extension 2012 taxes Motion to request redetermination of interest. File for extension 2012 taxes   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. File for extension 2012 taxes You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. File for extension 2012 taxes The assessment included interest. File for extension 2012 taxes You have paid the entire amount of the deficiency plus the interest claimed by the IRS. File for extension 2012 taxes The Tax Court has found that you made an overpayment. File for extension 2012 taxes You must file the motion within one year after the decision of the Tax Court becomes final. File for extension 2012 taxes District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. File for extension 2012 taxes The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. File for extension 2012 taxes Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. File for extension 2012 taxes Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. File for extension 2012 taxes As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. File for extension 2012 taxes If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. File for extension 2012 taxes If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. File for extension 2012 taxes You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. File for extension 2012 taxes However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. File for extension 2012 taxes You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. File for extension 2012 taxes However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. File for extension 2012 taxes For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. File for extension 2012 taxes Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. File for extension 2012 taxes In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. File for extension 2012 taxes The court can order these refunds before its decision on the case is final. File for extension 2012 taxes Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. File for extension 2012 taxes Note. File for extension 2012 taxes The court may no longer order a refund of an overpayment after the case is final. File for extension 2012 taxes Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. File for extension 2012 taxes Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. File for extension 2012 taxes You can claim a credit or refund by filing Form 1040X. File for extension 2012 taxes See Time for Filing a Claim for Refund , later. File for extension 2012 taxes File your claim by mailing it to the IRS Service Center where you filed your original return. File for extension 2012 taxes File a separate form for each year or period involved. File for extension 2012 taxes Include an explanation of each item of income, deduction, or credit on which you are basing your claim. File for extension 2012 taxes Corporations should file Form 1120X, Amended U. File for extension 2012 taxes S. File for extension 2012 taxes Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. File for extension 2012 taxes See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. File for extension 2012 taxes Requesting a copy of your tax return. File for extension 2012 taxes   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. File for extension 2012 taxes This includes a copy of the Form W-2 or Form 1099 filed with your return. File for extension 2012 taxes Use Form 4506 to make your request. File for extension 2012 taxes You will be charged a fee, which you must pay when you submit Form 4506. File for extension 2012 taxes Requesting a copy of your tax account information. File for extension 2012 taxes   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. File for extension 2012 taxes The tax return transcript contains most of the line items of a tax return. File for extension 2012 taxes A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. File for extension 2012 taxes A record of account is a combination of line item information and later adjustments to the account. File for extension 2012 taxes Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. File for extension 2012 taxes Penalty for erroneous claim for refund. File for extension 2012 taxes   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. File for extension 2012 taxes An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. File for extension 2012 taxes The penalty may be waived if you can show that you had a reasonable basis for making the claim. File for extension 2012 taxes Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. File for extension 2012 taxes If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. File for extension 2012 taxes If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. File for extension 2012 taxes Returns you filed before the due date are considered filed on the due date. File for extension 2012 taxes This is true even when the due date is a Saturday, Sunday, or legal holiday. File for extension 2012 taxes Disaster area claims for refund. File for extension 2012 taxes   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. File for extension 2012 taxes This section discusses the special rules that apply to Presidentially declared disaster area refunds. File for extension 2012 taxes    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. File for extension 2012 taxes Postponed refund deadlines. File for extension 2012 taxes   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. File for extension 2012 taxes The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. File for extension 2012 taxes The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. File for extension 2012 taxes For more information, see Publication 547. File for extension 2012 taxes   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. File for extension 2012 taxes A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. File for extension 2012 taxes fema. File for extension 2012 taxes gov and at the IRS website at www. File for extension 2012 taxes irs. File for extension 2012 taxes gov. File for extension 2012 taxes Nonfilers can get refund of overpayments paid within 3-year period. File for extension 2012 taxes   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. File for extension 2012 taxes This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. File for extension 2012 taxes The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. File for extension 2012 taxes For more information, see Publication 3920. File for extension 2012 taxes Claim for refund by estates electing the installment method of payment. File for extension 2012 taxes   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. File for extension 2012 taxes S. File for extension 2012 taxes District Court or the U. File for extension 2012 taxes S. File for extension 2012 taxes Court of Federal Claims before all the installment payments have been made. File for extension 2012 taxes However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. File for extension 2012 taxes All installment payments due on or before the date the suit is filed have been made. File for extension 2012 taxes No accelerated installment payments have been made. File for extension 2012 taxes No Tax Court case is pending with respect to any estate tax liability. File for extension 2012 taxes If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. File for extension 2012 taxes No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. File for extension 2012 taxes The executor has not included any previously litigated issues in the current suit for refund. File for extension 2012 taxes The executor does not discontinue making installment payments timely, while the court considers the suit for refund. File for extension 2012 taxes    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. File for extension 2012 taxes This includes any part of the disallowed amount previously collected by the IRS. File for extension 2012 taxes Protective claim for refund. File for extension 2012 taxes   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. File for extension 2012 taxes A protective claim can be either a formal claim or an amended return for credit or refund. File for extension 2012 taxes Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. File for extension 2012 taxes A protective claim preserves your right to claim a refund when the contingency is resolved. File for extension 2012 taxes A protective claim does not have to state a particular dollar amount or demand an immediate refund. File for extension 2012 taxes However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. File for extension 2012 taxes   Generally, the IRS will delay action on the protective claim until the contingency is resolved. File for extension 2012 taxes Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. File for extension 2012 taxes   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. File for extension 2012 taxes Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. File for extension 2012 taxes Special refunds. File for extension 2012 taxes   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. File for extension 2012 taxes These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. File for extension 2012 taxes   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. File for extension 2012 taxes For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. File for extension 2012 taxes Periods of financial disability. File for extension 2012 taxes   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. File for extension 2012 taxes    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. File for extension 2012 taxes   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. File for extension 2012 taxes Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. File for extension 2012 taxes    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. File for extension 2012 taxes Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi