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Filing Back Tax Returns

Filing back tax returns Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Filing back tax returns Tax questions. Filing back tax returns Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. Filing back tax returns The general rules for deducting business expenses are discussed in the opening chapter. Filing back tax returns The chapters that follow cover specific expenses and list other publications and forms you may need. Filing back tax returns Comments and suggestions. Filing back tax returns   We welcome your comments about this publication and your suggestions for future editions. Filing back tax returns   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Filing back tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing back tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing back tax returns   You can send us comments from www. Filing back tax returns irs. Filing back tax returns gov/formspubs/. Filing back tax returns Click on “More Information” and then on “Give us feedback. Filing back tax returns ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. Filing back tax returns Ordering forms and publications. Filing back tax returns   Visit www. Filing back tax returns irs. Filing back tax returns gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Filing back tax returns Internal Revenue Service 1201 N. Filing back tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. Filing back tax returns Tax questions. Filing back tax returns   If you have a tax-related question, please go to Help With Tax Questions on IRS. Filing back tax returns gov. Filing back tax returns If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. Filing back tax returns Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. Filing back tax returns irs. Filing back tax returns gov/pub535. Filing back tax returns What's New for 2013 The following items highlight some changes in the tax law for 2013. Filing back tax returns Optional safe harbor method to determine the business use of a home deduction. Filing back tax returns  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Filing back tax returns For more information, see chapter 1. Filing back tax returns Standard mileage rate. Filing back tax returns  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Filing back tax returns 5 cents per mile. Filing back tax returns For more information, see chapter 11. Filing back tax returns Additional Medicare Tax. Filing back tax returns  Beginning in 2013, a 0. Filing back tax returns 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. Filing back tax returns Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Filing back tax returns RRTA compensation should be separately compared to the threshold. Filing back tax returns For more information, see chapter 5 or visit www. Filing back tax returns irs. Filing back tax returns gov and enter the following words in the search box: Additional Medicare Tax. Filing back tax returns Retiree drug subsidy. Filing back tax returns  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Filing back tax returns For more information, visit www. Filing back tax returns irs. Filing back tax returns gov and enter the following words in the search box: Retiree drug subsidy. Filing back tax returns What's New for 2014 The following item highlights a change in the tax law for 2014. Filing back tax returns Standard mileage rate. Filing back tax returns  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Filing back tax returns Film and television productions costs. Filing back tax returns  The election to expense film and television production costs does not apply to productions that begin in 2014. Filing back tax returns For more information, see chapter 7. Filing back tax returns Reminders The following reminders and other items may help you file your tax return. Filing back tax returns IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Filing back tax returns The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Filing back tax returns You can use one of the following IRS e-file options. Filing back tax returns Use an authorized IRS e-file provider. Filing back tax returns Use a personal computer. Filing back tax returns Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Filing back tax returns For details on these fast filing methods, see your income tax package. Filing back tax returns Form 1099 MISC. Filing back tax returns  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. Filing back tax returns See the Instructions for Form 1099-MISC for more information and additional reporting requirements. Filing back tax returns Photographs of missing children. Filing back tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Filing back tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing back tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. Filing back tax returns Prev  Up  Next   Home   More Online Publications
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Understanding Your CP30 Notice

We charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments.


What you need to do

  • Review the amounts being withheld from your wages, pensions and annuities, and other sources of income. If the amount withheld is not sufficient, adjust it by filing new withholding certificates (Form W-4, W-4P, W-4S, or W-4V) with your employer(s) or other payer(s).
  • Make timely estimated tax payments, if necessary, to ensure that you pre-pay a sufficient amount of tax through a combination of withholding and estimated tax payments. See Who Must Pay the Underpayment Penalty in the Form 2210 instructions for the amounts required to be paid.

You may want to...

  • Complete Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, if most of the tax withheld from your income was withheld early in the year. Electing to report withholding when it was actually withheld, instead of spreading it equally through the year, may reduce or eliminate the penalty.
  • Complete Form 2210, Schedule AI, Annualized Income Installment Method, if you did not receive your income evenly through the year, and you received more than half of your income during the third and fourth quarters of the year. Annualizing your income may reduce or eliminate the penalty we charged.
  • Request removal of the penalty if you retired in the past two years either because you were 62 or older, or because you became disabled, and you had reasonable cause for the underpayment, or for the late payment of your estimated tax. (See Waiver of Penalty in Form 2210 instructions.)
  • Request removal of the penalty if the underpayment, or the late payment of your estimated tax, was due to a casualty, disaster, or other unusual circumstance that makes assessment of the penalty unfair. (See Waiver of Penalty in Form 2210 instructions.)
  • Request removal of the penalty if the underpayment, or the late payment of your estimated tax, was due to specific written advice from an IRS agent given in response to a specific written request. You must provide copies of both the written request, and the written advice given in response.

Answers to Common Questions

How do I know if enough is being withheld from my income?
The IRS Withholding Calculator can help you determine if enough tax is being withheld. Publication 919, How Do I Adjust My Tax Withholding, is another good resource.

How much am I required to pre-pay in order to avoid a penalty?
You are generally required to pre-pay at least 90% of your tax either by having the tax withheld from your income, or by making timely estimated tax payments. A penalty will also not be charged if you pre-pay a "safe harbor" amount equal to 100% of the previous year's tax. However, special rules exist for certain taxpayers:

  • Qualifying farmers and fishermen are required to pre-pay only 2/3 (66.67%) of their tax, or the safe harbor amount, whichever is less. You are a qualifying farmer/fisherman if at least 2/3 of your gross income in either the current or previous year is or was derived from farming or fishing. See Farmers and Fishermen in Publication 505 for more information.
  • The safe harbor amount for high income taxpayers is 110% of the previous year's tax. You are a high income taxpayer if your previous year's adjusted gross income was $150,000 or more ($75,000 or more if you were married, filing a separate return).

You also will not be charged a penalty if your total tax due, after withholding, is less than $1,000, or if you had no tax liability for the previous year.

If I have to make estimated tax payments, when are they due?
Estimated tax payments are generally due on April 15, June 15, and September 15 of the tax year, and on January 15 of the next year.

For filers with a taxable year that ends in a month other than December, the payments are due on the 15th day of the 4th, 6th, and 9th month of the taxable year, and on the 15th day of the first month of the following taxable year.

Page Last Reviewed or Updated: 03-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Filing Back Tax Returns

Filing back tax returns Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Filing back tax returns Tax questions. Filing back tax returns Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Filing back tax returns irs. Filing back tax returns gov/pub526. Filing back tax returns What's New Limit on itemized deductions. Filing back tax returns  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Filing back tax returns For more information and a worksheet, see the instructions for Schedule A (Form 1040). Filing back tax returns Reminders Disaster relief. Filing back tax returns  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Filing back tax returns However, you cannot deduct contributions earmarked for relief of a particular individual or family. Filing back tax returns Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Filing back tax returns You can also find more information on IRS. Filing back tax returns gov. Filing back tax returns Enter “disaster relief” in the search box. Filing back tax returns Photographs of missing children. Filing back tax returns  The IRS is a proud partner with the National Center for Missing and Exploited Children. Filing back tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing back tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing back tax returns Introduction This publication explains how to claim a deduction for your charitable contributions. Filing back tax returns It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Filing back tax returns It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Filing back tax returns A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Filing back tax returns It is voluntary and is made without getting, or expecting to get, anything of equal value. Filing back tax returns Qualified organizations. Filing back tax returns   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Filing back tax returns You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . Filing back tax returns Form 1040 required. Filing back tax returns   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). Filing back tax returns The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. Filing back tax returns Comments and suggestions. Filing back tax returns   We welcome your comments about this publication and your suggestions for future editions. Filing back tax returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing back tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing back tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing back tax returns   You can send your comments from www. Filing back tax returns irs. Filing back tax returns gov/formspubs/. Filing back tax returns Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing back tax returns ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing back tax returns Ordering forms and publications. Filing back tax returns   Visit www. Filing back tax returns irs. Filing back tax returns gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing back tax returns Internal Revenue Service 1201 N. Filing back tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing back tax returns   If you have a tax question, check the information available on IRS. Filing back tax returns gov or call 1-800-829-1040. Filing back tax returns We cannot answer tax questions sent to either of the above addresses. Filing back tax returns Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Filing back tax returns Table 1. Filing back tax returns Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Filing back tax returns See the rest of this publication for more information and additional rules and limits that may apply. Filing back tax returns Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Filing back tax returns   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications