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Filing Late Tax Returns

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Filing Late Tax Returns

Filing late tax returns 9. Filing late tax returns   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). Filing late tax returns Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). Filing late tax returns The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. Filing late tax returns After completing the worksheets, you should maintain them with your 403(b) records for that year. Filing late tax returns Do not attach them to your tax return. Filing late tax returns At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. Filing late tax returns If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. Filing late tax returns If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. Filing late tax returns When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. Filing late tax returns Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. Filing late tax returns By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. Filing late tax returns Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. Filing late tax returns At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. Filing late tax returns This means refiguring your limit based on your actual compensation figures for the year. Filing late tax returns This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. Filing late tax returns Available Worksheets The following worksheets have been provided to help you figure your MAC. Filing late tax returns Worksheet A. Filing late tax returns Cost of Incidental Life Insurance. Filing late tax returns Worksheet B. Filing late tax returns Includible Compensation for Your Most Recent Year of Service Worksheet C. Filing late tax returns Limit on Catch-Up Contributions. Filing late tax returns ??? Worksheet 1. Filing late tax returns Maximum Amount Contributable (MAC). Filing late tax returns Worksheet A. Filing late tax returns Cost of Incidental Life Insurance Note. Filing late tax returns Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Filing late tax returns This amount will be used to figure includible compensation for your most recent year of service. Filing late tax returns 1. Filing late tax returns Enter the value of the contract (amount payable upon your death) 1. Filing late tax returns   2. Filing late tax returns Enter the cash value in the contract at the end of the year 2. Filing late tax returns   3. Filing late tax returns Subtract line 2 from line 1. Filing late tax returns This is the value of your current life insurance protection 3. Filing late tax returns   4. Filing late tax returns Enter your age on your birthday nearest the beginning of the policy year 4. Filing late tax returns   5. Filing late tax returns Enter the 1-year term premium for $1,000 of life insurance based on your age. Filing late tax returns (From Figure 3-1) 5. Filing late tax returns   6. Filing late tax returns Divide line 3 by $1,000 6. Filing late tax returns   7. Filing late tax returns Multiply line 6 by line 5. Filing late tax returns This is the cost of your incidental life insurance 7. Filing late tax returns   Worksheet B. Filing late tax returns Includible Compensation for Your Most Recent Year of Service1 Note. Filing late tax returns Use this worksheet to figure includible compensation for your most recent year of service. Filing late tax returns 1. Filing late tax returns Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Filing late tax returns   2. Filing late tax returns Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Filing late tax returns   3. Filing late tax returns Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Filing late tax returns   4. Filing late tax returns Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. Filing late tax returns   5. Filing late tax returns Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Filing late tax returns   6. Filing late tax returns Enter your foreign earned income exclusion for your most recent year of service 6. Filing late tax returns   7. Filing late tax returns Add lines 1, 2, 3, 4, 5, and 6 7. Filing late tax returns   8. Filing late tax returns Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Filing late tax returns   9. Filing late tax returns Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Filing late tax returns   10. Filing late tax returns Add lines 8 and 9 10. Filing late tax returns   11. Filing late tax returns Subtract line 10 from line 7. Filing late tax returns This is your includible compensation for your most recent year of service 11. Filing late tax returns   1Use estimated amounts if figuring includible compensation before the end of the year. Filing late tax returns  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Filing late tax returns Worksheet C. Filing late tax returns Limit on Catch-Up Contributions Note. Filing late tax returns If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. Filing late tax returns 1. Filing late tax returns Maximum catch-up contributions 1. Filing late tax returns $5,500 2. Filing late tax returns Enter your includible compensation for your most recent year of service 2. Filing late tax returns   3. Filing late tax returns Enter your elective deferrals 3. Filing late tax returns   4. Filing late tax returns Subtract line 3 from line 2 4. Filing late tax returns   5. Filing late tax returns Enter the lesser of line 1 or line 4. Filing late tax returns This is your limit on catch-up contributions 5. Filing late tax returns   Worksheet 1. Filing late tax returns Maximum Amount Contributable (MAC) Note. Filing late tax returns Use this worksheet to figure your MAC. Filing late tax returns Part I. Filing late tax returns Limit on Annual Additions     1. Filing late tax returns Enter your includible compensation for your most recent year of service 1. Filing late tax returns   2. Filing late tax returns Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. Filing late tax returns   3. Filing late tax returns Enter the lesser of line 1 or line 2. Filing late tax returns This is your limit on annual additions 3. Filing late tax returns     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Filing late tax returns     Part II. Filing late tax returns Limit on Elective Deferrals     4. Filing late tax returns Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Filing late tax returns     Note. Filing late tax returns If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Filing late tax returns If not, enter zero (-0-) on line 16 and go to line 17. Filing late tax returns     5. Filing late tax returns Amount per year of service 5. Filing late tax returns $ 5,000 6. Filing late tax returns Enter your years of service 6. Filing late tax returns   7. Filing late tax returns Multiply line 5 by line 6 7. Filing late tax returns   8. Filing late tax returns Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Filing late tax returns   9. Filing late tax returns Subtract line 8 from line 7. Filing late tax returns If zero or less, enter zero (-0-) 9. Filing late tax returns   10. Filing late tax returns Maximum increase in limit for long service 10. Filing late tax returns $15,000 11. Filing late tax returns Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Filing late tax returns   12. Filing late tax returns Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Filing late tax returns   13. Filing late tax returns Add line 11 and line 12 13. Filing late tax returns   14. Filing late tax returns Subtract line 13 from line 10 14. Filing late tax returns   15. Filing late tax returns Maximum additional contributions 15. Filing late tax returns $ 3,000 16. Filing late tax returns Enter the least of lines 9, 14, or 15. Filing late tax returns This is your increase in the limit for long service 16. Filing late tax returns   17. Filing late tax returns Add lines 4 and 16. Filing late tax returns This is your limit on elective deferrals 17. Filing late tax returns     Part III. Filing late tax returns Maximum Amount Contributable     18. Filing late tax returns If you had only nonelective contributions, enter the amount from line 3. Filing late tax returns This is your MAC. Filing late tax returns    If you had only elective deferrals, enter the lesser of lines 3 or 17. Filing late tax returns This is your MAC. Filing late tax returns    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Filing late tax returns This is your MAC. Filing late tax returns (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Filing late tax returns ) 18. Filing late tax returns   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Filing late tax returns You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. Filing late tax returns Prev  Up  Next   Home   More Online Publications
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The Filing Late Tax Returns

Filing late tax returns Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Filing late tax returns SIMPLE plans. Filing late tax returns Qualified plans. Filing late tax returns Ordering forms and publications. Filing late tax returns Tax questions. Filing late tax returns Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Filing late tax returns irs. Filing late tax returns gov/pub560. Filing late tax returns What's New Compensation limit increased for 2013 and 2014. Filing late tax returns  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Filing late tax returns This limit increases to $260,000 for 2014. Filing late tax returns Elective deferral limit for 2013 and 2014. Filing late tax returns  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Filing late tax returns These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Filing late tax returns Defined contribution limit increased for 2013 and 2014. Filing late tax returns  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Filing late tax returns This limit increases to $52,000 for 2014. Filing late tax returns SIMPLE plan salary reduction contribution limit for 2013 and 2014. Filing late tax returns  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Filing late tax returns Catch-up contribution limit remains unchanged for 2013 and 2014. Filing late tax returns  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Filing late tax returns The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Filing late tax returns The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Filing late tax returns The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Filing late tax returns The catch-up contribution limit. Filing late tax returns The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Filing late tax returns See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Filing late tax returns All section references are to the Internal Revenue Code, unless otherwise stated. Filing late tax returns Reminders In-plan Roth rollovers. Filing late tax returns  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Filing late tax returns An in-plan Roth rollover is not treated as a distribution for most purposes. Filing late tax returns Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Filing late tax returns For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Filing late tax returns R. Filing late tax returns B. Filing late tax returns 872, available at  www. Filing late tax returns irs. Filing late tax returns gov/irb/2010-51_IRB/ar11. Filing late tax returns html. Filing late tax returns In-plan Roth rollovers expanded. Filing late tax returns  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Filing late tax returns Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Filing late tax returns For more information, see Notice 2013-74, 2013-52 I. Filing late tax returns R. Filing late tax returns B. Filing late tax returns 819, available at www. Filing late tax returns irs. Filing late tax returns gov/irb/2013-52_IRB/ar11. Filing late tax returns html. Filing late tax returns Credit for startup costs. Filing late tax returns  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Filing late tax returns The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Filing late tax returns You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Filing late tax returns You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Filing late tax returns At least one participant must be a non-highly compensated employee. Filing late tax returns The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Filing late tax returns You. Filing late tax returns A member of a controlled group that includes you. Filing late tax returns A predecessor of (1) or (2). Filing late tax returns The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Filing late tax returns However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Filing late tax returns You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Filing late tax returns To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Filing late tax returns Retirement savings contributions credit. Filing late tax returns  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Filing late tax returns The maximum contribution eligible for the credit is $2,000. Filing late tax returns To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Filing late tax returns For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Filing late tax returns Photographs of missing children. Filing late tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing late tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing late 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 late tax returns Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Filing late tax returns In this publication, “you” refers to the employer. Filing late tax returns See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Filing late tax returns This publication covers the following types of retirement plans. Filing late tax returns SEP (simplified employee pension) plans. Filing late tax returns SIMPLE (savings incentive match plan for employees) plans. Filing late tax returns Qualified plans (also called H. Filing late tax returns R. Filing late tax returns 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Filing late tax returns SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Filing late tax returns You can deduct contributions you make to the plan for your employees. Filing late tax returns If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Filing late tax returns You can also deduct trustees' fees if contributions to the plan do not cover them. Filing late tax returns Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Filing late tax returns Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Filing late tax returns These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Filing late tax returns What this publication covers. Filing late tax returns   This publication contains the information you need to understand the following topics. Filing late tax returns What type of plan to set up. Filing late tax returns How to set up a plan. Filing late tax returns How much you can contribute to a plan. Filing late tax returns How much of your contribution is deductible. Filing late tax returns How to treat certain distributions. Filing late tax returns How to report information about the plan to the IRS and your employees. Filing late tax returns Basic features of SEP, SIMPLE, and qualified plans. Filing late tax returns The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Filing late tax returns SEP plans. Filing late tax returns   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Filing late tax returns Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Filing late tax returns SIMPLE plans. Filing late tax returns   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Filing late tax returns Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Filing late tax returns In addition, you will contribute matching or nonelective contributions. Filing late tax returns The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Filing late tax returns Qualified plans. Filing late tax returns   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Filing late tax returns However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Filing late tax returns Table 1. Filing late tax returns Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Filing late tax returns Smaller of $51,000 or 25%1 of participant's compensation. Filing late tax returns 2 25%1 of all participants' compensation. Filing late tax returns 2 Any time up to the due date of employer's return (including extensions). Filing late tax returns SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Filing late tax returns 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Filing late tax returns Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Filing late tax returns   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Filing late tax returns 2 Same as maximum contribution. Filing late tax returns Any time between 1/1 and 10/1 of the calendar year. Filing late tax returns   For a new employer coming into existence after 10/1, as soon as administratively feasible. Filing late tax returns Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Filing late tax returns 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Filing late tax returns  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Filing late tax returns   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Filing late tax returns 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Filing late tax returns 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Filing late tax returns   By the end of the tax year. Filing late tax returns Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Filing late tax returns See Minimum Funding Requirement in chapter 4. Filing late tax returns Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Filing late tax returns Based on actuarial assumptions and computations. Filing late tax returns By the end of the tax year. Filing late tax returns 1Net earnings from self-employment must take the contribution into account. Filing late tax returns See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Filing late tax returns  2Compensation is generally limited to $255,000 in 2013. Filing late tax returns  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Filing late tax returns  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Filing late tax returns What this publication does not cover. Filing late tax returns   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Filing late tax returns You may also need professional help and guidance. Filing late tax returns   Also, this publication does not cover all the rules that may be of interest to employees. Filing late tax returns For example, it does not cover the following topics. Filing late tax returns The comprehensive IRA rules an employee needs to know. Filing late tax returns These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Filing late tax returns The comprehensive rules that apply to distributions from retirement plans. Filing late tax returns These rules are covered in Publication 575, Pension and Annuity Income. Filing late tax returns The comprehensive rules that apply to section 403(b) plans. Filing late tax returns These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Filing late tax returns Comments and suggestions. Filing late tax returns   We welcome your comments about this publication and your suggestions for future editions. Filing late tax returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing late tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing late tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing late tax returns   You can send your comments from www. Filing late tax returns irs. Filing late tax returns gov/formspubs. Filing late tax returns Click on “More Information” and then on “Give us feedback. Filing late 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 late tax returns Ordering forms and publications. Filing late tax returns   Visit www. Filing late tax returns irs. Filing late 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 late tax returns Internal Revenue Service 1201 N. Filing late tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing late tax returns   If you have a tax question, check the information available on IRS. Filing late tax returns gov or call 1-800-829-1040. Filing late tax returns We cannot answer tax questions sent to either of the above addresses. Filing late tax returns Note. Filing late tax returns Forms filed electronically with the Department of Labor are not available on the IRS website. Filing late tax returns Instead, see www. Filing late tax returns efast. Filing late tax returns dol. Filing late tax returns gov. Filing late tax returns Prev  Up  Next   Home   More Online Publications