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Free Fed And State Efile

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Free Fed And State Efile

Free fed and state efile 2. Free fed and state efile   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Free fed and state efile Divorcio y nuevo matrimonio. Free fed and state efile Matrimonios anulados. Free fed and state efile Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free fed and state efile Personas consideradas casadas. Free fed and state efile Matrimonio del mismo sexo. Free fed and state efile Cónyuge fallecido durante el año. Free fed and state efile Personas casadas que viven separadas. Free fed and state efile Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. Free fed and state efile  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. Free fed and state efile Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. Free fed and state efile Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. Free fed and state efile Hay cinco estados civiles para efectos de la declaración: Soltero. Free fed and state efile Casado que presenta una declaración conjunta. Free fed and state efile Casado que presenta una declaración por separado. Free fed and state efile Cabeza de familia. Free fed and state efile Viudo que reúne los requisitos con hijo dependiente. Free fed and state efile Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. Free fed and state efile Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). Free fed and state efile También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. Free fed and state efile Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. Free fed and state efile S. Free fed and state efile Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. Free fed and state efile Personas no casadas. Free fed and state efile   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. Free fed and state efile La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. Free fed and state efile Personas divorciadas. Free fed and state efile   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. Free fed and state efile Divorcio y nuevo matrimonio. Free fed and state efile   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. Free fed and state efile Matrimonios anulados. Free fed and state efile    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. Free fed and state efile Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. Free fed and state efile S. Free fed and state efile Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. Free fed and state efile Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. Free fed and state efile Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). Free fed and state efile Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. Free fed and state efile Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free fed and state efile   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. Free fed and state efile Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. Free fed and state efile Personas casadas. Free fed and state efile   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. Free fed and state efile Personas consideradas casadas. Free fed and state efile   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. Free fed and state efile Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. Free fed and state efile Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. Free fed and state efile Están separados por un decreto provisional (o sea, que no es final) de divorcio. Free fed and state efile Para propósitos de una declaración conjunta, a usted no se le considera divorciado. Free fed and state efile Matrimonio del mismo sexo. Free fed and state efile   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. Free fed and state efile El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). Free fed and state efile Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. Free fed and state efile Para más detalles, consulte la Publicación 501, en inglés. Free fed and state efile Cónyuge fallecido durante el año. Free fed and state efile   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. Free fed and state efile   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. Free fed and state efile También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . Free fed and state efile   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. Free fed and state efile El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. Free fed and state efile Personas casadas que viven separadas. Free fed and state efile   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. Free fed and state efile Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. Free fed and state efile Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. Free fed and state efile Vea más adelante Cabeza de Familia . Free fed and state efile Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. Free fed and state efile Para determinar su estado civil vea el apartado anterior titulado Estado Civil . Free fed and state efile Viudo. Free fed and state efile   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. Free fed and state efile No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. Free fed and state efile Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. Free fed and state efile Cómo presentar la declaración. Free fed and state efile   Puede presentar el Formulario 1040. Free fed and state efile Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free fed and state efile Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. Free fed and state efile Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. Free fed and state efile Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Free fed and state efile Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. Free fed and state efile En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. Free fed and state efile Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. Free fed and state efile Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. Free fed and state efile Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. Free fed and state efile Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). Free fed and state efile Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. Free fed and state efile Cómo presentar la declaración. Free fed and state efile   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. Free fed and state efile Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free fed and state efile Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. Free fed and state efile Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. Free fed and state efile Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Free fed and state efile Cónyuge fallecido. Free fed and state efile   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. Free fed and state efile Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. Free fed and state efile   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. Free fed and state efile Personas divorciadas. Free fed and state efile   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. Free fed and state efile Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. Free fed and state efile Período contable. Free fed and state efile   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. Free fed and state efile Vea Períodos Contables y Métodos Contables , en el capítulo 1. Free fed and state efile Responsabilidad conjunta. Free fed and state efile   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. Free fed and state efile Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. Free fed and state efile O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. Free fed and state efile Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. Free fed and state efile   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. Free fed and state efile Contribuyente divorciado. Free fed and state efile   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. Free fed and state efile Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. Free fed and state efile Alivio tributario en el caso de obligación conjunta. Free fed and state efile   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. Free fed and state efile Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. Free fed and state efile   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. Free fed and state efile Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). Free fed and state efile Alivio equitativo. Free fed and state efile    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. Free fed and state efile En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. Free fed and state efile Firma de la declaración conjunta. Free fed and state efile   Cada cónyuge está obligado, por lo general, a firmar la declaración. Free fed and state efile De lo contrario, no se considerará declaración conjunta. Free fed and state efile Si el cónyuge falleció antes de firmar la declaración. Free fed and state efile   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. Free fed and state efile Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. Free fed and state efile Cónyuge ausente del hogar. Free fed and state efile   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. Free fed and state efile Impedimento para firmar la declaración debido a enfermedad o lesión. Free fed and state efile   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. Free fed and state efile Asegúrese también de firmar en el espacio correspondiente a su firma. Free fed and state efile Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. Free fed and state efile Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. Free fed and state efile Si firma como tutor de su cónyuge. Free fed and state efile   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. Free fed and state efile Cónyuge en zona de combate. Free fed and state efile   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. Free fed and state efile Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. Free fed and state efile Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. Free fed and state efile Otras razones por las cuales su cónyuge no puede firmar. Free fed and state efile    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). Free fed and state efile Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. Free fed and state efile Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. Free fed and state efile Extranjero no residente o extranjero con doble estado de residencia. Free fed and state efile   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. Free fed and state efile Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. Free fed and state efile Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. Free fed and state efile Vea el capítulo 1 de la Publicación 519, en inglés. Free fed and state efile Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. Free fed and state efile Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. Free fed and state efile Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. Free fed and state efile Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). Free fed and state efile Esto es aplicable a usted aunque no esté divorciado o legalmente separado. Free fed and state efile Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. Free fed and state efile El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. Free fed and state efile Para información adicional, vea Cabeza de Familia , más adelante. Free fed and state efile Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. Free fed and state efile Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). Free fed and state efile De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. Free fed and state efile Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. Free fed and state efile Cómo presentar la declaración. Free fed and state efile   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. Free fed and state efile Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. Free fed and state efile Puede presentar el Formulario 1040. Free fed and state efile Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free fed and state efile Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. Free fed and state efile Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. Free fed and state efile Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. Free fed and state efile Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. Free fed and state efile Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. Free fed and state efile Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. Free fed and state efile   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. Free fed and state efile La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. Free fed and state efile No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). Free fed and state efile Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. Free fed and state efile Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. Free fed and state efile No puede tomar el crédito por ingreso del trabajo. Free fed and state efile No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. Free fed and state efile No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. Free fed and state efile No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. Free fed and state efile Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). Free fed and state efile Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. Free fed and state efile Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). Free fed and state efile Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. Free fed and state efile Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. Free fed and state efile Límites del ingreso bruto ajustado. Free fed and state efile   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. Free fed and state efile Arreglos de ahorros para la jubilación. Free fed and state efile   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. Free fed and state efile Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. Free fed and state efile Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. Free fed and state efile Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. Free fed and state efile Pérdidas de actividades de alquiler. Free fed and state efile   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. Free fed and state efile Esto se denomina “descuento especial”. Free fed and state efile Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. Free fed and state efile Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. Free fed and state efile Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. Free fed and state efile Estados donde rige la ley de los bienes gananciales. Free fed and state efile   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. Free fed and state efile Vea la Publicación 555, en inglés. Free fed and state efile Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. Free fed and state efile Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. Free fed and state efile Este plazo no incluye prórroga alguna. Free fed and state efile Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. Free fed and state efile Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. Free fed and state efile Excepción. Free fed and state efile   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. Free fed and state efile El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. Free fed and state efile Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. Free fed and state efile Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. Free fed and state efile Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. Free fed and state efile Pagó más de la mitad del costo de mantener una vivienda durante el año. Free fed and state efile Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). Free fed and state efile Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. Free fed and state efile Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. Free fed and state efile Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. Free fed and state efile Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. Free fed and state efile Hijos secuestrados. Free fed and state efile   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. Free fed and state efile Para más información, vea la Publicación 501, en inglés. Free fed and state efile Cómo presentar la declaración. Free fed and state efile   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. Free fed and state efile Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free fed and state efile Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. Free fed and state efile Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Free fed and state efile Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. Free fed and state efile Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . Free fed and state efile Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. Free fed and state efile Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. Free fed and state efile Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. Free fed and state efile Vea más adelante Ausencias temporales , bajo Persona Calificada. Free fed and state efile Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. Free fed and state efile (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). Free fed and state efile Tiene que tener derecho a reclamar una exención por el hijo. Free fed and state efile No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. Free fed and state efile Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . Free fed and state efile Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. Free fed and state efile Vea la Publicación 555, en inglés, para más información. Free fed and state efile Hoja de Trabajo 2-1. Free fed and state efile Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. Free fed and state efile Cónyuge extranjero no residente. Free fed and state efile   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. Free fed and state efile No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. Free fed and state efile Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. Free fed and state efile Elección de incluir al cónyuge en la declaración como residente. Free fed and state efile   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. Free fed and state efile Vea la Publicación 519, U. Free fed and state efile S. Free fed and state efile Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. Free fed and state efile Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. Free fed and state efile Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. Free fed and state efile Costos que se incluyen. Free fed and state efile   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. Free fed and state efile   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. Free fed and state efile No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. Free fed and state efile Costos que no se incluyen. Free fed and state efile   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. Free fed and state efile Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. Free fed and state efile Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. Free fed and state efile Toda persona no descrita en la Tabla 2-1 no es una persona calificada. Free fed and state efile Ejemplo 1: hijo. Free fed and state efile Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. Free fed and state efile Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. Free fed and state efile Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. Free fed and state efile Ejemplo 2: hijo no considerado persona calificada. Free fed and state efile Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. Free fed and state efile Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. Free fed and state efile Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. Free fed and state efile Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Free fed and state efile Ejemplo 3: novia. Free fed and state efile Su novia vivió con usted durante todo el año. Free fed and state efile Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. Free fed and state efile Vea la Tabla 2-1 . Free fed and state efile Ejemplo 4: el hijo de su novia. Free fed and state efile Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. Free fed and state efile No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). Free fed and state efile Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Free fed and state efile Vivienda de una persona calificada. Free fed and state efile   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. Free fed and state efile Regla especial para los padres. Free fed and state efile   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. Free fed and state efile Sin embargo, tiene que poder reclamar una exención por su padre o su madre. Free fed and state efile También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. Free fed and state efile   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. Free fed and state efile Fallecimiento o nacimiento. Free fed and state efile   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. Free fed and state efile Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. Free fed and state efile Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. Free fed and state efile Ausencias temporales. Free fed and state efile   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. Free fed and state efile Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. Free fed and state efile Usted tiene que continuar manteniendo la vivienda durante la ausencia. Free fed and state efile Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. Free fed and state efile El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. Free fed and state efile Vea la sección anterior, Casados que Presentan una Declaración Conjunta . Free fed and state efile Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Free fed and state efile Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. Free fed and state efile Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). Free fed and state efile Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. Free fed and state efile Cómo presentar la declaración. Free fed and state efile   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. Free fed and state efile Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. Free fed and state efile Marque el recuadro en la línea 5 de cualquiera de los dos formularios. Free fed and state efile Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Free fed and state efile Tabla 2-1. Free fed and state efile ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. Free fed and state efile SI la persona es su . Free fed and state efile . Free fed and state efile . Free fed and state efile   Y . Free fed and state efile . Free fed and state efile . Free fed and state efile   ENTONCES esa persona . Free fed and state efile . Free fed and state efile . Free fed and state efile hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. Free fed and state efile   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. Free fed and state efile   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. Free fed and state efile 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. Free fed and state efile 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. Free fed and state efile pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. Free fed and state efile   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. Free fed and state efile   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. Free fed and state efile   usted no puede reclamar una exención por él o ella   no es una persona calificada. Free fed and state efile 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. Free fed and state efile 2El término hijo calificado se define en el capítulo 3. Free fed and state efile Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. Free fed and state efile Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. Free fed and state efile 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. Free fed and state efile 4El término “ pariente calificado ” se define en el capítulo 3. Free fed and state efile 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. Free fed and state efile Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. Free fed and state efile 6Vea Regla especial para los padres . Free fed and state efile   Requisitos. Free fed and state efile   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. Free fed and state efile No importa si usted de hecho llegó a presentar una declaración conjunta. Free fed and state efile Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. Free fed and state efile Tiene un hijo o hijastro por el cual usted puede reclamar una exención. Free fed and state efile Esto no incluye a un hijo de crianza. Free fed and state efile Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. Free fed and state efile Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. Free fed and state efile También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. Free fed and state efile Pagó más de la mitad del costo de mantener una vivienda durante el año. Free fed and state efile Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. Free fed and state efile Ejemplo. Free fed and state efile La esposa de Juan falleció en el año 2011. Free fed and state efile Él no se ha vuelto a casar. Free fed and state efile Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). Free fed and state efile En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. Free fed and state efile En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. Free fed and state efile Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. Free fed and state efile Fallecimiento o nacimiento. Free fed and state efile    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. Free fed and state efile Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. Free fed and state efile Hijos secuestrados. Free fed and state efile   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. Free fed and state efile Para más información, vea la Publicación 501, en inglés. Free fed and state efile Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Free fed and state efile Prev  Up  Next   Home   More Online Publications
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Understanding Your CP211B Notice

We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't signed or was signed by someone who wasn’t authorized.


What you need to do

  • File Exempt Organization Return or a correct Form 8868 by the due date of the Exempt Organization Return. If the Exempt Organization Return is filed after the due date of the return (including any extension), the return is considered late and subject to late filing penalties.
  • We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to sign and mail your Form 8868 on or before the due date of your return.

Page Last Reviewed or Updated: 24-Jan-2014

Printable samples of this notice (PDF)

 

 

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 Free Fed And State Efile

Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile Examination selection criteria. Free fed and state efile   Your return may be selected for examination on the basis of computer scoring. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile   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. Free fed and state efile This information can come from a number of sources, including newspapers, public records, and individuals. Free fed and state efile The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. Free fed and state efile Notice of IRS contact of third parties. Free fed and state efile    The IRS must give you reasonable notice before contacting other persons about your tax matters. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile    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. Free fed and state efile Taxpayer Advocate Service. Free fed and state efile   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. Free fed and state efile 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. Free fed and state efile    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. Free fed and state efile Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. Free fed and state efile   For more information, see Publication 1546. Free fed and state efile See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. Free fed and state efile Comments from small business. Free fed and state efile    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. Free fed and state efile The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. Free fed and state efile If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. Free fed and state efile Fax your comments to 1-202-481-5719. Free fed and state efile Write to the following address: Office of the National Ombudsman U. Free fed and state efile S. Free fed and state efile Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. Free fed and state efile Send an email to ombudsman@sba. Free fed and state efile gov. Free fed and state efile File a comment or complaint online at www. Free fed and state efile sba. Free fed and state efile gov/ombudsman. Free fed and state efile If Your Return Is Examined Some examinations are handled entirely by mail. Free fed and state efile 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. Free fed and state efile If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. Free fed and state efile However, the IRS makes the final determination of when, where, and how the examination will take place. Free fed and state efile Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. Free fed and state efile If you filed a joint return, either you or your spouse, or both, can meet with the IRS. Free fed and state efile 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. Free fed and state efile If you want someone to represent you in your absence, you must furnish that person with proper written authorization. Free fed and state efile You can use Form 2848 or any other properly written authorization. Free fed and state efile 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. Free fed and state efile In most cases, the IRS must suspend the interview and reschedule it. Free fed and state efile The IRS cannot suspend the interview if you are there because of an administrative summons. Free fed and state efile Third party authorization. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile For more information, see the instructions for your return. Free fed and state efile Confidentiality privilege. Free fed and state efile   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Free fed and state efile   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. Free fed and state efile   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. Free fed and state efile   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. Free fed and state efile Recordings. Free fed and state efile    You can make an audio recording of the examination interview. Free fed and state efile Your request to record the interview should be made in writing. Free fed and state efile You must notify the examiner 10 days in advance and bring your own recording equipment. Free fed and state efile The IRS also can record an interview. Free fed and state efile 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. Free fed and state efile Transfers to another area. Free fed and state efile    Generally, your return is examined in the area where you live. Free fed and state efile 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. Free fed and state efile Repeat examinations. Free fed and state efile    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. Free fed and state efile 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. Free fed and state efile The Examination An examination usually begins when you are notified that your return has been selected. Free fed and state efile The IRS will tell you which records you will need. Free fed and state efile The examination can proceed more easily if you gather your records before any interview. Free fed and state efile Any proposed changes to your return will be explained to you or your authorized representative. Free fed and state efile It is important that you understand the reasons for any proposed changes. Free fed and state efile You should not hesitate to ask about anything that is unclear to you. Free fed and state efile The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. Free fed and state efile The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. Free fed and state efile However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. Free fed and state efile Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. Free fed and state efile If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. Free fed and state efile A more complete discussion of appeal rights is found later under Appeal Rights . Free fed and state efile If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. Free fed and state efile You must pay interest on any additional tax. Free fed and state efile 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. Free fed and state efile If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. Free fed and state efile If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. Free fed and state efile This period is extended to 21 calendar days if the amount due is less than $100,000. Free fed and state efile If you are due a refund, you will receive it sooner if you sign the agreement form. Free fed and state efile You will be paid interest on the refund. Free fed and state efile 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. Free fed and state efile You should keep this letter with your tax records. Free fed and state efile If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. Free fed and state efile If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. Free fed and state efile If an agreement is reached, your case will be closed. Free fed and state efile 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. Free fed and state efile The examiner will forward your case for processing. Free fed and state efile Fast track mediation. Free fed and state efile   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. Free fed and state efile   Most cases that are not docketed in any court qualify for fast track mediation. Free fed and state efile Mediation can take place at a conference you request with a supervisor, or later. Free fed and state efile The process involves an Appeals Officer who has been trained in mediation. Free fed and state efile You may represent yourself at the mediation session, or someone else can act as your representative. Free fed and state efile For more information, see Publication 3605. Free fed and state efile 30-day letter and 90-day letter. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile The letter will explain what steps you should take, depending on which action you choose. Free fed and state efile Be sure to follow the instructions carefully. Free fed and state efile Appeal Rights are explained later. Free fed and state efile 90-day letter. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . Free fed and state efile The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Free fed and state efile Suspension of interest and penalties. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. Free fed and state efile   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. Free fed and state efile Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. Free fed and state efile    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. Free fed and state efile Seeking relief from improperly assessed interest. Free fed and state efile   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. Free fed and state efile   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. Free fed and state efile The IRS will review the Form 843 and notify you whether interest will be abated. Free fed and state efile If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. Free fed and state efile 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. Free fed and state efile   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. Free fed and state efile If the IRS denies your claim, the Tax Court may be able to review that determination. Free fed and state efile See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . Free fed and state efile If you later agree. Free fed and state efile    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. Free fed and state efile Keep a copy for your records. Free fed and state efile You can pay any additional amount you owe without waiting for a bill. Free fed and state efile Include interest on the additional tax at the applicable rate. Free fed and state efile 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. Free fed and state efile The examiner can tell you the interest rate(s) or help you figure the amount. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile   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. Free fed and state efile This period is extended to 21 calendar days if the amount due is less than $100,000. Free fed and state efile 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. Free fed and state efile Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. Free fed and state efile 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. Free fed and state efile Both a deposit and a payment stop any further accrual of interest. Free fed and state efile However, making a deposit or payment will stop the accrual of interest on only the amount you sent. Free fed and state efile Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. Free fed and state efile The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. Free fed and state efile The IRS determines that the deposit should be applied against another tax liability. Free fed and state efile Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). Free fed and state efile The deposit returned will be treated as a tax payment to the extent of the disputed tax. Free fed and state efile 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. Free fed and state efile Notice not mailed. Free fed and state efile    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. Free fed and state efile You must make your request in writing. Free fed and state efile   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. Free fed and state efile Keep copies of all correspondence you send to the IRS. Free fed and state efile   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. Free fed and state efile If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. Free fed and state efile See Tax Court , later under Appeal Rights . Free fed and state efile Notice mailed. Free fed and state efile    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. Free fed and state efile You will still be able to petition the Tax Court. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. Free fed and state efile 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. Free fed and state efile You will still have the right to take your case to the Tax Court. Free fed and state efile Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. Free fed and state efile To be valid, your request must be approved by the IRS. Free fed and state efile However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. Free fed and state efile Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. Free fed and state efile You will continue to be charged interest and penalties on the amount you owe until it is paid in full. Free fed and state efile 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). Free fed and state efile If your income is below a certain level, you may qualify to pay a reduced fee of $43. Free fed and state efile For more information about installment agreements, see Form 9465, Installment Agreement Request. Free fed and state efile 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). Free fed and state efile As a result, the net rate is zero for that period. Free fed and state efile 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). Free fed and state efile Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. Free fed and state efile The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. Free fed and state efile 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. Free fed and state efile An audit notification letter is such a contact. Free fed and state efile 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. Free fed and state efile Ministerial act. Free fed and state efile    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. Free fed and state efile A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. Free fed and state efile Example 1. Free fed and state efile You move from one state to another before the IRS selects your tax return for examination. Free fed and state efile A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. Free fed and state efile When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. Free fed and state efile The examination group manager approves your request. Free fed and state efile After your request has been approved, the transfer is a ministerial act. Free fed and state efile The IRS can reduce the interest because of any unreasonable delay in transferring the case. Free fed and state efile Example 2. Free fed and state efile An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. Free fed and state efile After you and the IRS discuss the issues, the notice is prepared and reviewed. Free fed and state efile After the review process, issuing the notice of deficiency is a ministerial act. Free fed and state efile If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. Free fed and state efile Managerial act. Free fed and state efile    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. Free fed and state efile A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. Free fed and state efile Example. Free fed and state efile A revenue agent is examining your tax return. Free fed and state efile During the middle of the examination, the agent is sent to an extended training course. Free fed and state efile The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. Free fed and state efile 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. Free fed and state efile How to request abatement of interest. Free fed and state efile    You request an abatement (reduction) of interest on Form 843. Free fed and state efile You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. Free fed and state efile   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. Free fed and state efile If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. Free fed and state efile   Generally, you should file a separate Form 843 for each tax period and each type of tax. Free fed and state efile 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). Free fed and state efile   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. Free fed and state efile Tax Court can review failure to abate interest. Free fed and state efile    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. Free fed and state efile The IRS has mailed you a notice of final determination or a notice of disallowance. Free fed and state efile 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. Free fed and state efile   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. Free fed and state efile For this purpose, individuals filing a joint return shall be treated as separate individuals. Free fed and state efile For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. Free fed and state efile If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. Free fed and state efile To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. Free fed and state efile Notify you when the adjustments are made. Free fed and state efile Refund any interest paid by you where appropriate. Free fed and state efile For more information on disaster area losses, see Disaster Area Losses in Publication 547. Free fed and state efile For more information on other tax relief for victims of terrorist attacks, see Publication 3920. Free fed and state efile Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. Free fed and state efile If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. Free fed and state efile 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). Free fed and state efile There is doubt as to whether you can pay the amount you owe based on your financial situation. Free fed and state efile An economic hardship would result if you had to pay the full amount owed. Free fed and state efile Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. Free fed and state efile If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. Free fed and state efile The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. Free fed and state efile For more information, see Publication 3605. Free fed and state efile Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. Free fed and state efile 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. Free fed and state efile The 30 days immediately after the offer is rejected. Free fed and state efile While your timely-filed appeal is being considered by Appeals. Free fed and state efile 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. Free fed and state efile For more information about submitting an offer in compromise, see Form 656. Free fed and state efile Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. Free fed and state efile Most differences can be settled within this system without expensive and time-consuming court trials. Free fed and state efile However, your reasons for disagreeing must come within the scope of the tax laws. Free fed and state efile For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. Free fed and state efile 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. Free fed and state efile See Appeals to the Courts , later, for more information. Free fed and state efile 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. Free fed and state efile The Appeals Office is the only level of appeal within the IRS. Free fed and state efile Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. Free fed and state efile If you want an appeals conference, follow the instructions in the letter you received. Free fed and state efile Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. Free fed and state efile You or your representative should be prepared to discuss all disputed issues at the conference. Free fed and state efile Most differences are settled at this level. Free fed and state efile If agreement is not reached at your appeals conference, you may be eligible to take your case to court. Free fed and state efile See Appeals to the Courts , later. Free fed and state efile 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. Free fed and state efile Also, see the special appeal request procedures in Publication 1660. Free fed and state efile Written protest. Free fed and state efile   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. Free fed and state efile All partnership and S corporation cases without regard to the dollar amount at issue. Free fed and state efile 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. Free fed and state efile   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. Free fed and state efile The IRS urges you to provide as much information as you can, as it will help speed up your appeal. Free fed and state efile That will save you both time and money. Free fed and state efile    Be sure to send the protest within the time limit specified in the letter you received. Free fed and state efile Small case request. Free fed and state efile   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. Free fed and state efile In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. Free fed and state efile If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile You can use a Form 2848 or any other properly written power of attorney or authorization. Free fed and state efile You can also bring witnesses to support your position. Free fed and state efile Confidentiality privilege. Free fed and state efile   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Free fed and state efile See Confidentiality privilege under If Your Return Is Examined , earlier. Free fed and state efile 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. Free fed and state efile These courts are independent of the IRS. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile See Appeal Within the IRS, earlier. Free fed and state efile Prohibition on requests to taxpayers to give up rights to bring civil action. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile Burden of proof. Free fed and state efile   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. Free fed and state efile You complied with all substantiation requirements of the Internal Revenue Code. Free fed and state efile You maintained all records required by the Internal Revenue Code. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile    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. Free fed and state efile Use of statistical information. Free fed and state efile   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. Free fed and state efile Penalties. Free fed and state efile   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. Free fed and state efile Recovering litigation or administrative costs. Free fed and state efile   These are the expenses that you pay to defend your position to the IRS or the courts. Free fed and state efile You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. Free fed and state efile You exhaust all administrative remedies within the IRS. Free fed and state efile Your net worth is below a certain limit (see Net worth requirements , later). Free fed and state efile You do not unreasonably delay the proceeding. Free fed and state efile 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. Free fed and state efile You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. Free fed and state efile ustaxcourt. Free fed and state efile gov  www. Free fed and state efile ustaxcourt. Free fed and state efile gov . Free fed and state efile   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. Free fed and state efile Note. Free fed and state efile 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. Free fed and state efile Prevailing party. Free fed and state efile   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. Free fed and state efile   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. Free fed and state efile 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. Free fed and state efile ), or Has lost in courts of appeal for other circuits on substantially similar issues. Free fed and state efile   The court will generally decide who is the prevailing party. Free fed and state efile Reasonable litigation costs. Free fed and state efile   These include the following costs: Reasonable court costs. Free fed and state efile The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. Free fed and state efile The reasonable costs of expert witnesses. Free fed and state efile Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Free fed and state efile See Attorney fees , later. Free fed and state efile Reasonable administrative costs. Free fed and state efile   These include the following costs: Any administrative fees or similar charges imposed by the IRS. Free fed and state efile The reasonable costs of studies, analyses, engineering reports, tests, or projects. Free fed and state efile The reasonable costs of expert witnesses. Free fed and state efile Attorney fees that generally may not exceed $125 per hour. Free fed and state efile See Attorney fees , later. Free fed and state efile Timing of costs. Free fed and state efile    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. Free fed and state efile Net worth requirements. Free fed and state efile   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. Free fed and state efile For this purpose, individuals filing a joint return are treated as separate individuals. Free fed and state efile For estates — your net worth does not exceed $2 million as of the date of the decedent's death. Free fed and state efile For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. Free fed and state efile 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. Free fed and state efile Qualified offer rule. Free fed and state efile    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. Free fed and state efile 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. Free fed and state efile Qualified offer. Free fed and state efile    This is a written offer made by you during the qualified offer period. Free fed and state efile It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. Free fed and state efile   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. Free fed and state efile Qualified offer period. Free fed and state efile    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. Free fed and state efile It ends 30 days before your case is first set for trial. Free fed and state efile Attorney fees. Free fed and state efile   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Free fed and state efile 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. Free fed and state efile See IRS. Free fed and state efile gov for more information. Free fed and state efile    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. Free fed and state efile In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. Free fed and state efile   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. Free fed and state efile Jurisdiction for determination of employment status. Free fed and state efile    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. Free fed and state efile 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). Free fed and state efile   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. Free fed and state efile S. Free fed and state efile Tax Court for a determination of employment status. Free fed and state efile 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. Free fed and state efile   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. Free fed and state efile Section 530(a) of the Revenue Act of 1978. Free fed and state efile   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. Free fed and state efile It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. Free fed and state efile Tax Court review of request for relief from joint and several liability on a joint return. Free fed and state efile    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). Free fed and state efile 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. Free fed and state efile   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. Free fed and state efile See Publication 971 for more information. Free fed and state efile Note. Free fed and state efile 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. Free fed and state efile See Rev. Free fed and state efile Proc. Free fed and state efile 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. Free fed and state efile irs. Free fed and state efile gov/pub/irs-irbs/irb03-05. Free fed and state efile pdf. Free fed and state efile 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. Free fed and state efile For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. Free fed and state efile 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. Free fed and state efile For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. Free fed and state efile You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. Free fed and state efile 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). Free fed and state efile The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Free fed and state efile Withdrawal of notice of deficiency. Free fed and state efile If you consent, the IRS can withdraw a notice of deficiency. Free fed and state efile 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. Free fed and state efile However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. Free fed and state efile See Revenue Procedure 98-54 for a more detailed explanation of the requirements. Free fed and state efile 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. Free fed and state efile The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. Free fed and state efile After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. Free fed and state efile Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). Free fed and state efile Collection can proceed even if you think that the amount is excessive. Free fed and state efile Publication 594 explains IRS collection procedures. Free fed and state efile If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. Free fed and state efile You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. Free fed and state efile Small tax case procedure. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile W. Free fed and state efile , Washington, DC 20217. Free fed and state efile More information can be found on the Tax Court's website at www. Free fed and state efile ustaxcourt. Free fed and state efile gov. Free fed and state efile Motion to request redetermination of interest. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile The assessment included interest. Free fed and state efile You have paid the entire amount of the deficiency plus the interest claimed by the IRS. Free fed and state efile The Tax Court has found that you made an overpayment. Free fed and state efile You must file the motion within one year after the decision of the Tax Court becomes final. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. Free fed and state efile 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. Free fed and state efile If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile The court can order these refunds before its decision on the case is final. Free fed and state efile 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. Free fed and state efile Note. Free fed and state efile The court may no longer order a refund of an overpayment after the case is final. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile You can claim a credit or refund by filing Form 1040X. Free fed and state efile See Time for Filing a Claim for Refund , later. Free fed and state efile File your claim by mailing it to the IRS Service Center where you filed your original return. Free fed and state efile File a separate form for each year or period involved. Free fed and state efile Include an explanation of each item of income, deduction, or credit on which you are basing your claim. Free fed and state efile Corporations should file Form 1120X, Amended U. Free fed and state efile S. Free fed and state efile Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. Free fed and state efile See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. Free fed and state efile Requesting a copy of your tax return. Free fed and state efile   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. Free fed and state efile This includes a copy of the Form W-2 or Form 1099 filed with your return. Free fed and state efile Use Form 4506 to make your request. Free fed and state efile You will be charged a fee, which you must pay when you submit Form 4506. Free fed and state efile Requesting a copy of your tax account information. Free fed and state efile   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. Free fed and state efile The tax return transcript contains most of the line items of a tax return. Free fed and state efile A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. Free fed and state efile A record of account is a combination of line item information and later adjustments to the account. Free fed and state efile Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. Free fed and state efile Penalty for erroneous claim for refund. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile The penalty may be waived if you can show that you had a reasonable basis for making the claim. Free fed and state efile 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. Free fed and state efile If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. Free fed and state efile 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. Free fed and state efile Returns you filed before the due date are considered filed on the due date. Free fed and state efile This is true even when the due date is a Saturday, Sunday, or legal holiday. Free fed and state efile Disaster area claims for refund. Free fed and state efile   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. Free fed and state efile This section discusses the special rules that apply to Presidentially declared disaster area refunds. Free fed and state efile    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. Free fed and state efile Postponed refund deadlines. Free fed and state efile   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. Free fed and state efile The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. Free fed and state efile 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. Free fed and state efile For more information, see Publication 547. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile fema. Free fed and state efile gov and at the IRS website at www. Free fed and state efile irs. Free fed and state efile gov. Free fed and state efile Nonfilers can get refund of overpayments paid within 3-year period. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile 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. Free fed and state efile For more information, see Publication 3920. Free fed and state efile Claim for refund by estates electing the installment method of payment. Free fed and state efile   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. Free fed and state efile S. Free fed and state efile District Court or the U. Free fed and state efile S. Free fed and state efile Court of Federal Claims before all the installment payments have been made. Free fed and state efile 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. Free fed and state efile All installment payments due on or before the date the suit is filed have been made. Free fed and state efile No accelerated installment payments have been made. Free fed and state efile No Tax Court case is pending with respect to any estate tax liability. Free fed and state efile 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. Free fed and state efile No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. Free fed and state efile The executor has not included any previously litigated issues in the current suit for refund. Free fed and state efile The executor does not discontinue making installment payments timely, while the court considers the suit for refund. Free fed and state efile    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. Free fed and state efile This includes any part of the disallowed amount previously collected by the IRS. Free fed and state efile Protective claim for refund. Free fed and state efile   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. Free fed and state efile A protective claim can be either a formal claim or an amended return for credit or refund. Free fed and state efile Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. Free fed and state efile A protective claim preserves your right to claim a refund when the contingency is resolved. Free fed and state efile A protective claim does not have to state a particular dollar amount or demand an immediate refund. Free fed and state efile 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. Free fed and state efile   Generally, the IRS will delay action on the protective claim until the contingency is resolved. Free fed and state efile Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. Free fed and state efile   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. Free fed and state efile Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. Free fed and state efile Special refunds. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. Free fed and state efile For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. Free fed and state efile Periods of financial disability. Free fed and state efile   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. Free fed and state efile    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. Free fed and state efile   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. Free fed and state efile 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. Free fed and state efile    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. Free fed and state efile 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