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H & r block advantage free file Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. H & r block advantage free file Tax questions. H & r block advantage free file Background Information for Using the Tax CalendarsElectronic deposit requirement. H & r block advantage free file Legal holidays. H & r block advantage free file Statewide legal holidays. H & r block advantage free file Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. H & r block advantage free file irs. H & r block advantage free file gov/pub509. H & r block advantage free file What's New Publication 1518 discontinued after 2013. H & r block advantage free file  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. H & r block advantage free file An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. H & r block advantage free file irs. H & r block advantage free file gov/taxcalendar. H & r block advantage free file Reminders Photographs of missing children. H & r block advantage free file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H & r block advantage free file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H & r block advantage free file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H & r block advantage free file Introduction A tax calendar is a 12-month calendar divided into quarters. H & r block advantage free file The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. H & r block advantage free file What does this publication contain?   This publication contains the following. H & r block advantage free file A section on how to use the tax calendars. H & r block advantage free file Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. H & r block advantage free file A table showing the semiweekly deposit due dates for payroll taxes for 2014. H & r block advantage free file   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. H & r block advantage free file irs. H & r block advantage free file gov/taxcalendar. H & r block advantage free file Who should use this publication?   Primarily, employers need to use this publication. H & r block advantage free file However, the General Tax Calendar has important due dates for all businesses and individuals. H & r block advantage free file Anyone who must pay excise taxes may need the Excise Tax Calendar . H & r block advantage free file What are the advantages of using a tax calendar?   The following are advantages of using a calendar. H & r block advantage free file You do not have to figure the due dates yourself. H & r block advantage free file You can file or pay timely and avoid penalties. H & r block advantage free file You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. H & r block advantage free file You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . H & r block advantage free file Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. H & r block advantage free file If you are an employer, also use the Employer's Tax Calendar . H & r block advantage free file If you must pay excise taxes, use the Excise Tax Calendar . H & r block advantage free file Depending on your situation, you may need to use more than one calendar. H & r block advantage free file Table 1. H & r block advantage free file Useful Publications IF you are. H & r block advantage free file . H & r block advantage free file . H & r block advantage free file THEN you may need. H & r block advantage free file . H & r block advantage free file . H & r block advantage free file An employer • Publication 15 (Circular E), Employer's Tax Guide. H & r block advantage free file  • Publication 15-A, Employer's Supplemental Tax Guide. H & r block advantage free file  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. H & r block advantage free file  • Publication 926, Household Employer's Tax Guide. H & r block advantage free file A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. H & r block advantage free file  • Publication 225, Farmer's Tax Guide. H & r block advantage free file An individual • Publication 505, Tax Withholding and Estimated Tax. H & r block advantage free file Required to pay excise taxes • Publication 510, Excise Taxes. H & r block advantage free file What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. H & r block advantage free file You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. H & r block advantage free file The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. H & r block advantage free file In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. H & r block advantage free file What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. H & r block advantage free file Each calendar lists the forms you may need. H & r block advantage free file   See How To Get Tax Help near the end of this publication for information about getting publications and forms. H & r block advantage free file Comments and suggestions. H & r block advantage free file   We welcome your comments about this publication and your suggestions for future editions. H & r block advantage free file   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H & r block advantage free file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H & r block advantage free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H & r block advantage free file   You can send us comments from www. H & r block advantage free file irs. H & r block advantage free file gov/formspubs. H & r block advantage free file Click on More Information and then click on Comment on Tax Forms and Publications. H & r block advantage free file   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. H & r block advantage free file Ordering forms and publications. H & r block advantage free file   Visit www. H & r block advantage free file irs. H & r block advantage free file gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H & r block advantage free file Internal Revenue Service 1201 N. H & r block advantage free file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H & r block advantage free file   If you have a tax question, check the information available on IRS. H & r block advantage free file gov or call 1-800-829-1040. H & r block advantage free file We cannot answer tax questions sent to either of the above addresses. H & r block advantage free file Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. H & r block advantage free file IRS e-services make taxes easier. H & r block advantage free file   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. H & r block advantage free file Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. H & r block advantage free file    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. H & r block advantage free file Visit www. H & r block advantage free file irs. H & r block advantage free file gov/efile for more information. H & r block advantage free file You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). H & r block advantage free file For detailed information about using this free service, see Electronic deposit requirement below. H & r block advantage free file   Use these electronic options to make filing and paying taxes easier. H & r block advantage free file For more information on electronic payments, visit the IRS website at www. H & r block advantage free file irs. H & r block advantage free file gov/e-pay. H & r block advantage free file Tax deposits. H & r block advantage free file   Some taxes can be paid with the return on which they are reported. H & r block advantage free file However, in many cases, you have to deposit the tax before the due date for filing the return. H & r block advantage free file Tax deposits are figured for periods of time that are shorter than the time period covered by the return. H & r block advantage free file See Publication 15 (Circular E) for the employment tax deposit rules. H & r block advantage free file For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. H & r block advantage free file    Electronic deposit requirement. H & r block advantage free file   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). H & r block advantage free file Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). H & r block advantage free file EFTPS is a free service provided by the Department of Treasury. H & r block advantage free file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. H & r block advantage free file   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). H & r block advantage free file You can also visit the EFTPS website at www. H & r block advantage free file eftps. H & r block advantage free file gov. H & r block advantage free file Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. H & r block advantage free file    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. H & r block advantage free file For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. H & r block advantage free file m. H & r block advantage free file Eastern time the day before the date the deposit is due. H & r block advantage free file Saturday, Sunday, or legal holiday. H & r block advantage free file   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. H & r block advantage free file The term legal holiday means any legal holiday in the District of Columbia. H & r block advantage free file The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. H & r block advantage free file But you must make any adjustments for statewide legal holidays, as discussed next. H & r block advantage free file An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. H & r block advantage free file Legal holidays. H & r block advantage free file   Legal holidays for 2014 are listed below. H & r block advantage free file January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. H & r block advantage free file / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. H & r block advantage free file   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. H & r block advantage free file A statewide legal holiday does not delay a due date for making a federal tax deposit. H & r block advantage free file Extended due date for Forms 1098, 1099, and W-2 if filed electronically. H & r block advantage free file   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. H & r block advantage free file   For 2014, the due date for giving the recipient these forms is January 31. H & r block advantage free file   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. H & r block advantage free file For information about filing Form W-2 electronically with the SSA, visit www. H & r block advantage free file ssa. H & r block advantage free file gov/employer or call 1-800-772-6270. H & r block advantage free file Penalties. H & r block advantage free file   Whenever possible, you should take action before the listed due date. H & r block advantage free file If you are late, you may have to pay a penalty as well as interest on any overdue taxes. H & r block advantage free file   Be sure to follow all the tax laws that apply to you. H & r block advantage free file In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. H & r block advantage free file Use of private delivery services. H & r block advantage free file   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. H & r block advantage free file These private delivery services include only the following. H & r block advantage free file DHL Express (DHL): DHL Same Day Service. H & r block advantage free file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. H & r block advantage free file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H & r block advantage free file M. H & r block advantage free file , UPS Worldwide Express Plus, and UPS Worldwide Express. H & r block advantage free file   For the IRS mailing address to use if you are using a private delivery service, go to IRS. H & r block advantage free file gov and enter “private delivery service” in the search box. H & r block advantage free file   The private delivery service can tell you how to get written proof of the mailing date. H & r block advantage free file    The U. H & r block advantage free file S. H & r block advantage free file Postal Service advises that private delivery services cannot deliver items to P. H & r block advantage free file O. H & r block advantage free file boxes. H & r block advantage free file You must use the U. H & r block advantage free file S. H & r block advantage free file Postal Service to mail any item to an IRS P. H & r block advantage free file O. H & r block advantage free file box address. H & r block advantage free file Prev  Up  Next   Home   More Online Publications
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IRS - Enforcing Laws

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These tables below were originally published in the IRS Data Book, which is IRS Publication 55B, and are complied by various divisions throughout the IRS. The IRS's fiscal year runs from October 1 to September 30.


Enforcing Laws

Examination Coverage

Examination Coverage: Recommended and Average Recommended Additional Tax After Examination
by Type and Size of Return and Fiscal Year

Returns Examined by Type of Return and Internal Revenue Region, District, and Service Center and Fiscal Year
1999     1998     1997      1996     1995

•  Additional Tax and Penalties Recommended After Examination
By Tax Class and by Internal Revenue Regions, Districts and Service Centers and Fiscal Year
1997     1996     1995

Examination Coverage: Individual Income Tax Returns Examined
by Size of Adjusted Gross Income and Fiscal Year

Returns Examined with Unagreed Recommended Additional Tax After Examination
by Type and Size of Return and Fiscal Year

Returns Examined Involving Protection of the Revenue Base
by Type and Size of Return and Fiscal Year

Examination Coverage: Returns Examined Resulting in Refunds
by Type and Size of Return and Fiscal Year


Returns of Tax-Exempt Organizations, Employee Plans, and Government Entities Examined
by Type of Return and Fiscal Year

•  Returns of Tax-Exempt Organizations and Employee Plans Examined, and Recommended Additional Tax After Examinatinon
by Type of Examination and Fiscal Year
2005     2004     2003     2002     2001     2000     1999     1998

• Returns of Tax-Exempt Organizations, Employee Plans, and Tax-Exempt Bonds Examined
by Type of Examination and Fiscal Year
2005     2004     2003     2002     2001     2000     1999     1998

Determination Letters Issued on Employee Pension Plans
by Type and Disposition of the Plan and Fiscal Year

Tax-Exempt Guidance and Other Regulatory Activities

Applications for Tax-Exempt Status
by Organization Type and Internal Revenue Code Section and Fiscal Year

Tax-Exempt Organizations and Non-Exempt Charitable Trusts


Delinquent Collection Activities


Criminal Investigation Program
by Status or Disposition and Fiscal Year


Civil Penalties Assessed and Abated
by Type of Tax and Penalty and Fiscal Year


Information Reporting Program
In addition to receiving taxpayers' self-reported income and tax on those tax returns that are filed, the IRS receives independent information about income received and taxes withheld on information returns, such as Forms W-2 and 1099 from employers and other third parties. With its Automated Underreporter Program, the IRS matches these information returns to tax returns and contacts taxpayer to resolve discripancies. 
By Returns Received, Contacts, and Additional Tax and Interest Assessed


Math Errors on Individual Income Tax Returns
During the routine processing of tax returns, the IRS checks for mathematical and clerical errors before refunds are paid,
By type of error




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Issuing Refunds  |  Enforcing Laws

Assisting Taxpayers  |  Managing the System

IRS Tax Compliance Activities  |  Taxpayer Compliance Research

 

 

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Page Last Reviewed or Updated: 24-Mar-2014

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H & r block advantage free file Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. H & r block advantage free file Questions about innocent spouse relief. H & r block advantage free file Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. H & r block advantage free file  The period of time in which you may request equitable relief has been expanded. H & r block advantage free file See How To Request Relief later. H & r block advantage free file More information. H & r block advantage free file   For more information about the latest developments on Publication 971, go to www. H & r block advantage free file irs. H & r block advantage free file gov/pub971. H & r block advantage free file Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. H & r block advantage free file This is called joint and several liability. H & r block advantage free file Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. H & r block advantage free file You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. H & r block advantage free file In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. H & r block advantage free file Three types of relief are available to married persons who filed joint returns. H & r block advantage free file Innocent spouse relief. H & r block advantage free file Separation of liability relief. H & r block advantage free file Equitable relief. H & r block advantage free file Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. H & r block advantage free file See Community Property Laws , later. H & r block advantage free file This publication explains these types of relief, who may qualify for them, and how to get them. H & r block advantage free file You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. H & r block advantage free file gov by entering “Innocent Spouse” in the search box. H & r block advantage free file What this publication does not cover. H & r block advantage free file   This publication does not discuss injured spouse relief. H & r block advantage free file You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. H & r block advantage free file If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. H & r block advantage free file For more information, see Form 8379, Injured Spouse Allocation. H & r block advantage free file Comments and suggestions. H & r block advantage free file   We welcome your comments about this publication and your suggestions for future editions. H & r block advantage free file   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. H & r block advantage free file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H & r block advantage free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H & r block advantage free file   You can email us at taxforms@irs. H & r block advantage free file gov. H & r block advantage free file Please put “Publications Comment” on the subject line. H & r block advantage free file You can also send us comments from www. H & r block advantage free file irs. H & r block advantage free file gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. H & r block advantage free file ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. H & r block advantage free file Ordering forms and publications. H & r block advantage free file   Visit www. H & r block advantage free file irs. H & r block advantage free file gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. H & r block advantage free file  Internal Revenue Service 1201 N. H & r block advantage free file Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. H & r block advantage free file The IRS can help you with your request for innocent spouse relief. H & r block advantage free file If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. H & r block advantage free file Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications