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Instructions For 1040ez

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Instructions For 1040ez

Instructions for 1040ez Publication 595 - Main Contents Table of Contents Capital Construction FundCCF Accounts Types of Accounts You Must Maintain Within a CCF Tax Treatment of CCF Deposits Tax Treatment of CCF Earnings Tax Treatment of CCF Withdrawals More Information How To Get Tax Help Capital Construction Fund The following sections discuss CCF accounts and the types of bookkeeping accounts you must maintain when you invest in a CCF account. Instructions for 1040ez They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. Instructions for 1040ez CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. Instructions for 1040ez Opening a CCF account. Instructions for 1040ez   If you are a U. Instructions for 1040ez S. Instructions for 1040ez citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. Instructions for 1040ez However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. Instructions for 1040ez This agreement will establish the following. Instructions for 1040ez Agreement vessels. Instructions for 1040ez Eligible vessels named in the agreement that will be the basis for the deferral of income tax. Instructions for 1040ez Planned use of withdrawals. Instructions for 1040ez Use of CCF funds to acquire, build, or rebuild a vessel. Instructions for 1040ez CCF depository. Instructions for 1040ez Where your CCF funds will be held. Instructions for 1040ez    You can request an application kit or get additional information from NMFS at the following address. Instructions for 1040ez NOAA/NMFS, Financial Services Division, F/MB5 Capital Construction Fund Program 1315 East-West Highway Silver Spring, MD 20910-3282    You can obtain information on the Capital Construction Fund Program at the following website: www. Instructions for 1040ez nmfs. Instructions for 1040ez noaa. Instructions for 1040ez gov/mb/financial_services/ccf. Instructions for 1040ez htm. Instructions for 1040ez    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. Instructions for 1040ez 204). Instructions for 1040ez Their fax number is (301) 713-1939. Instructions for 1040ez Eligible vessels. Instructions for 1040ez   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. Instructions for 1040ez For each type, certain requirements must be met. Instructions for 1040ez Vessel weighing 5 tons or more. Instructions for 1040ez   To be considered eligible, the vessel must meet all the following requirements. Instructions for 1040ez Be built or rebuilt in the United States. Instructions for 1040ez Be documented under the laws of the United States. Instructions for 1040ez Be used commercially in the fisheries of the United States. Instructions for 1040ez Be operated in the foreign or domestic commerce of the United States. Instructions for 1040ez Vessel weighing less than 5 tons. Instructions for 1040ez   A small vessel, weighing at least 2 net tons but less than 5 net tons, must meet all the following requirements to be considered eligible. Instructions for 1040ez Be built or rebuilt in the United States. Instructions for 1040ez Be owned by a U. Instructions for 1040ez S. Instructions for 1040ez citizen. Instructions for 1040ez Have a home port in the United States. Instructions for 1040ez Be used commercially in the fisheries of the United States. Instructions for 1040ez Deferring tax on CCF deposits and earnings. Instructions for 1040ez   You can use a CCF account to defer income tax by taking the following actions. Instructions for 1040ez Making deposits to your CCF account from taxable income. Instructions for 1040ez Excluding from income deposits assigned to certain accounts (discussed later). Instructions for 1040ez Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. Instructions for 1040ez Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. Instructions for 1040ez    Reporting requirements. Instructions for 1040ez Beginning with the tax year in which you establish your agreement, you must report annual deposit and withdrawal activity to the NMFS on NOAA Form 34-82. Instructions for 1040ez This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. Instructions for 1040ez For more information, contact the NMFS at the address or phone number given earlier. Instructions for 1040ez Types of Accounts You Must Maintain Within a CCF This section discusses the three types of bookkeeping accounts you must maintain when you invest in a CCF account. Instructions for 1040ez Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. Instructions for 1040ez Capital account. Instructions for 1040ez   The capital account consists primarily of amounts attributable to the following items. Instructions for 1040ez Allowable depreciation deductions for agreement vessels. Instructions for 1040ez Any nontaxable return of capital from either (a) or (b), below. Instructions for 1040ez The sale or other disposition of agreement vessels. Instructions for 1040ez Insurance or indemnity proceeds attributable to agreement vessels. Instructions for 1040ez Any tax-exempt interest earned on state or local bonds in your CCF account. Instructions for 1040ez Capital gain account. Instructions for 1040ez   The capital gain account consists of amounts attributable to the following items reduced by any capital losses from assets held in your CCF account for more than 6 months. Instructions for 1040ez Any capital gain from either of the following sources. Instructions for 1040ez The sale or other disposition of agreement vessels held for more than 6 months. Instructions for 1040ez Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. Instructions for 1040ez Any capital gain from assets held in your CCF account for more than 6 months. Instructions for 1040ez Ordinary income account. Instructions for 1040ez   The ordinary income account consists of amounts attributable to the following items. Instructions for 1040ez Any earnings (without regard to the carryback of any net operating or net capital loss) from the operation of agreement vessels in the fisheries of the United States or in the foreign or domestic commerce of the United States. Instructions for 1040ez Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. Instructions for 1040ez The sale or other disposition of agreement vessels held for 6 months or less. Instructions for 1040ez Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. Instructions for 1040ez Any capital gain from assets held in your CCF account for 6 months or less. Instructions for 1040ez Any ordinary income (such as depreciation recapture) from either of the following sources. Instructions for 1040ez The sale or other disposition of agreement vessels. Instructions for 1040ez Insurance or indemnity proceeds attributable to agreement vessels. Instructions for 1040ez Any interest (not including tax-exempt interest from state and local bonds), most dividends, and other ordinary income earned on the assets in your CCF account. Instructions for 1040ez Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. Instructions for 1040ez Capital gains. Instructions for 1040ez   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. Instructions for 1040ez This treatment applies to either of the following transactions. Instructions for 1040ez The sale or other disposition of an agreement vessel. Instructions for 1040ez The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Instructions for 1040ez Depreciation recapture. Instructions for 1040ez   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. Instructions for 1040ez This treatment applies to either of the following transactions. Instructions for 1040ez The sale or other disposition of an agreement vessel. Instructions for 1040ez The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Instructions for 1040ez Earnings from operations. Instructions for 1040ez   Report earnings from the operation of agreement vessels on your Schedule C or C-EZ (Form 1040) even if you deposit part of these earnings into your CCF account. Instructions for 1040ez You subtract any part of the earnings you deposited into your CCF account from the amount you would otherwise enter as taxable income on Form 1040, line 43 (for 2005). Instructions for 1040ez Next to line 43, write “CCF” and the amount of the deposits. Instructions for 1040ez Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). Instructions for 1040ez If you deposit earnings from operations into your CCF account and you must complete other forms such as Form 6251, Alternative Minimum Tax (Individuals), or a worksheet for Schedule D (Form 1040), you will need to make an extra computation. Instructions for 1040ez When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. Instructions for 1040ez Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. Instructions for 1040ez Self-employment tax. Instructions for 1040ez   You must use your net profit or loss from your fishing business to figure your self-employment tax. Instructions for 1040ez Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. Instructions for 1040ez    Partnerships and S corporations. Instructions for 1040ez The deduction for partnership earnings from operations deposited into a CCF account is separately stated on Schedule K (Form 1065), line 13d, and allocated to the partners on Schedule K-1 (Form 1065), box 13 (for 2005). Instructions for 1040ez   The deduction for S corporation earnings deposited into a CCF account is separately stated on Schedule K (Form 1120S), line 12d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 12 (for 2005). Instructions for 1040ez Tax Treatment of CCF Earnings This section explains the tax treatment of the earnings from the assets in your CCF account when the earnings are redeposited or left in your account. Instructions for 1040ez However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. Instructions for 1040ez Capital gains. Instructions for 1040ez   Do not report any capital gains from the sale of capital assets held in your CCF account. Instructions for 1040ez This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. Instructions for 1040ez However, you should attach a statement to your tax return to list the payers and the amounts and to identify the capital gains as “CCF account earnings. Instructions for 1040ez ” Interest and dividends. Instructions for 1040ez   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. Instructions for 1040ez However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. Instructions for 1040ez ”   If you are required to file Schedule B (Form 1040), you can add these earnings to the list of payers and amounts on line 1 or line 5 and identify them as “CCF earnings. Instructions for 1040ez ” Then, subtract the same amounts from the list and identify them as “CCF deposits. Instructions for 1040ez ” Tax-exempt interest. Instructions for 1040ez   Do not report tax-exempt interest from state or local bonds you held in your CCF account. Instructions for 1040ez You are not required to report this interest on Form 1040, line 8b. Instructions for 1040ez Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. Instructions for 1040ez Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. Instructions for 1040ez Acquiring, building, or rebuilding qualified vessels (defined next). Instructions for 1040ez Making principal payments on the mortgage of a qualified vessel. Instructions for 1040ez NMFS will not approve amounts withdrawn to purchase nets not continuously attached to the vessel, such as seine nets, gill set-nets, and gill drift-nets. Instructions for 1040ez NMFS will approve amounts withdrawn to purchase trawl nets. Instructions for 1040ez Qualified vessel. Instructions for 1040ez   This is any vessel that meets all of the following requirements. Instructions for 1040ez The vessel was built or rebuilt in the United States. Instructions for 1040ez The vessel is documented under the laws of the United States. Instructions for 1040ez The person maintaining the CCF account agrees with the Secretary of Commerce that the vessel will be operated in United States foreign trade, Great Lakes trade, noncontiguous domestic trade, or the fisheries of the United States. Instructions for 1040ez How to determine the source of qualified withdrawals. Instructions for 1040ez   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. Instructions for 1040ez The capital account. Instructions for 1040ez The capital gain account. Instructions for 1040ez The ordinary income account. Instructions for 1040ez Excluding qualified withdrawals from tax. Instructions for 1040ez   Do not report on your income tax return any qualified withdrawals from your CCF account. Instructions for 1040ez Reduce the depreciable basis of fishing vessels you acquire, build, or rebuild when you make a qualified withdrawal from either the capital gain or the ordinary income account. Instructions for 1040ez Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. Instructions for 1040ez Qualified withdrawals are defined under Qualified Withdrawals, earlier. Instructions for 1040ez Examples. Instructions for 1040ez   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. Instructions for 1040ez Amounts remaining in a CCF account upon termination of your agreement with NMFS. Instructions for 1040ez Amounts you withdraw and use to make principal payments on the mortgage of a vessel if the basis of that vessel and the bases of other vessels you own have already been reduced to zero. Instructions for 1040ez Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. Instructions for 1040ez You will generally be given 3 years to revise your plans to cover this excess balance. Instructions for 1040ez Amounts you leave in your account for more than 25 years. Instructions for 1040ez There is a graduated schedule under which the percentage applied to determine the amount of the nonqualified withdrawal increases from 20% in the 26th year to 100% in the 30th year. Instructions for 1040ez How to determine the source of nonqualified withdrawals. Instructions for 1040ez    When you make a nonqualified withdrawal from your CCF account, the amount is treated as being withdrawn in the following order from the accounts listed below. Instructions for 1040ez The ordinary income account. Instructions for 1040ez The capital gain account. Instructions for 1040ez The capital account. Instructions for 1040ez Paying tax on nonqualified withdrawals. Instructions for 1040ez   In general, nonqualified withdrawals are taxed separately from your other gross income and at the highest marginal tax rate in effect for the year of withdrawal. Instructions for 1040ez However, nonqualified withdrawals treated as made from the capital gain account are taxed at a rate that cannot exceed 15% for individuals and 34% for corporations. Instructions for 1040ez    Partnerships and S corporations. Instructions for 1040ez Taxable nonqualified partnership withdrawals are separately stated on Schedule K (Form 1065), line 20c, and allocated to the partners on Schedule K-1 (Form 1065), box 20 (for 2005). Instructions for 1040ez Taxable nonqualified withdrawals by an S corporation are separately stated on Schedule K (Form 1120S), line 17d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 17. Instructions for 1040ez Interest. Instructions for 1040ez   You must pay interest on the additional tax due to nonqualified withdrawals that are treated as made from either the ordinary income or the capital gain account. Instructions for 1040ez The interest period begins on the last date for paying tax for the year for which you deposited the amount you withdrew from your CCF account. Instructions for 1040ez The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. Instructions for 1040ez The interest rate on the nonqualified withdrawal is simple interest. Instructions for 1040ez The rate is subject to change annually and is published in the Federal Register. Instructions for 1040ez    You also can call NMFS at (301) 713-2393 (ext. Instructions for 1040ez 204) to get the current interest rate. Instructions for 1040ez Interest deduction. Instructions for 1040ez   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. Instructions for 1040ez Reporting the additional tax and interest. Instructions for 1040ez   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. Instructions for 1040ez Include the tax and interest on Form 1040, line 63 (for 2005). Instructions for 1040ez To the left of line 63, write in the amount of tax and interest and “CCF. Instructions for 1040ez ” Tax benefit rule. Instructions for 1040ez   If any portion of your nonqualified withdrawal is properly attributable to contributions (not earnings on the contributions) you made to the CCF account that did not reduce your tax liability for any tax year prior to the withdrawal year, the following tax treatment applies. Instructions for 1040ez The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. Instructions for 1040ez That part is allowed as a net operating loss deduction. Instructions for 1040ez More Information This section briefly discussed the CCF program. Instructions for 1040ez For more detailed information, see the following legislative authorities. Instructions for 1040ez Section 607 of the Merchant Marine Act of 1936, as amended (46 U. Instructions for 1040ez S. Instructions for 1040ez C. Instructions for 1040ez 1177). Instructions for 1040ez Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. Instructions for 1040ez F. Instructions for 1040ez R. Instructions for 1040ez , Part 259). Instructions for 1040ez Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. Instructions for 1040ez F. Instructions for 1040ez R. Instructions for 1040ez , Part 3). Instructions for 1040ez Section 7518 of the Internal Revenue Code (IRC 7518). Instructions for 1040ez The application kit you can obtain from NMFS at the address or phone number given earlier may contain copies of some of these sources of additional information. Instructions for 1040ez Also, see their web page at www. Instructions for 1040ez nmfs. Instructions for 1040ez noaa. Instructions for 1040ez gov/mb/financial_services/ccf. Instructions for 1040ez htm. Instructions for 1040ez How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Instructions for 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. Instructions for 1040ez Contacting your Taxpayer Advocate. Instructions for 1040ez   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Instructions for 1040ez   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Instructions for 1040ez While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Instructions for 1040ez   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778, Call, write, or fax the Taxpayer Advocate office in your area, Call 1-800-829-4059 if you are a TTY/TDD user, or Visit www. Instructions for 1040ez irs. Instructions for 1040ez gov/advocate. Instructions for 1040ez   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). Instructions for 1040ez Free tax services. Instructions for 1040ez   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Instructions for 1040ez It contains a list of free tax publications and an index of tax topics. Instructions for 1040ez It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Instructions for 1040ez Internet. Instructions for 1040ez You can access the IRS website 24 hours a day, 7 days a week, at www. Instructions for 1040ez irs. Instructions for 1040ez gov to: E-file your return. Instructions for 1040ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Instructions for 1040ez Check the status of your refund. Instructions for 1040ez Click on Where's My Refund. Instructions for 1040ez Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Instructions for 1040ez Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Instructions for 1040ez Download forms, instructions, and publications. Instructions for 1040ez Order IRS products online. Instructions for 1040ez Research your tax questions online. Instructions for 1040ez Search publications online by topic or keyword. Instructions for 1040ez View Internal Revenue Bulletins (IRBs) published in the last few years. Instructions for 1040ez Figure your withholding allowances using our Form W-4 calculator. Instructions for 1040ez Sign up to receive local and national tax news by email. Instructions for 1040ez Get information on starting and operating a small business. Instructions for 1040ez Phone. Instructions for 1040ez Many services are available by phone. Instructions for 1040ez Ordering forms, instructions, and publications. Instructions for 1040ez Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. Instructions for 1040ez You should receive your order within 10 days. Instructions for 1040ez Asking tax questions. Instructions for 1040ez Call the IRS with your tax questions at 1-800-829-1040. Instructions for 1040ez Solving problems. Instructions for 1040ez You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Instructions for 1040ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Instructions for 1040ez Call your local Taxpayer Assistance Center for an appointment. Instructions for 1040ez To find the number, go to www. Instructions for 1040ez irs. Instructions for 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Instructions for 1040ez TTY/TDD equipment. Instructions for 1040ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Instructions for 1040ez TeleTax topics. Instructions for 1040ez Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. Instructions for 1040ez Refund information. Instructions for 1040ez If you would like to check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information and follow the recorded instructions or call 1-800-829-1954. Instructions for 1040ez Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Instructions for 1040ez Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Instructions for 1040ez Evaluating the quality of our telephone services. Instructions for 1040ez To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Instructions for 1040ez One method is for a second IRS representative to sometimes listen in on or record telephone calls. Instructions for 1040ez Another is to ask some callers to complete a short survey at the end of the call. Instructions for 1040ez Walk-in. Instructions for 1040ez Many products and services are available on a walk-in basis. Instructions for 1040ez Products. Instructions for 1040ez You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Instructions for 1040ez Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Instructions for 1040ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Instructions for 1040ez Services. Instructions for 1040ez You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Instructions for 1040ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Instructions for 1040ez If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Instructions for 1040ez No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Instructions for 1040ez A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Instructions for 1040ez To find the number, go to www. Instructions for 1040ez irs. Instructions for 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Instructions for 1040ez Mail. Instructions for 1040ez You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. Instructions for 1040ez National Distribution Center P. Instructions for 1040ez O. Instructions for 1040ez Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. Instructions for 1040ez You can order Publication 1796, IRS Tax Products on CD-ROM, and obtain: A CD that is released twice so you have the latest products. Instructions for 1040ez The first release ships in late December and the final release ships in late February. Instructions for 1040ez Current-year forms, instructions, and publications. Instructions for 1040ez Prior-year forms, instructions, and publications. Instructions for 1040ez Tax Map: an electronic research tool and finding aid. Instructions for 1040ez Tax law frequently asked questions (FAQs). Instructions for 1040ez Tax Topics from the IRS telephone response system. Instructions for 1040ez Fill-in, print, and save features for most tax forms. Instructions for 1040ez Internal Revenue Bulletins. Instructions for 1040ez Toll-free and email technical support. Instructions for 1040ez Buy the CD-ROM from National Technical Information Service (NTIS) at www. Instructions for 1040ez irs. Instructions for 1040ez gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee). Instructions for 1040ez CD-ROM for small businesses. Instructions for 1040ez Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. Instructions for 1040ez This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Instructions for 1040ez All the business tax forms, instructions, and publications needed to successfully manage a business. Instructions for 1040ez Tax law changes. Instructions for 1040ez IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. Instructions for 1040ez Web links to various government agencies, business associations, and IRS organizations. Instructions for 1040ez “Rate the Product” survey—your opportunity to suggest changes for future editions. Instructions for 1040ez An updated version of this CD is available each year in early April. Instructions for 1040ez You can get a free copy by calling 1-800-829-3676 or by visiting www. Instructions for 1040ez irs. Instructions for 1040ez gov/smallbiz. Instructions for 1040ez Prev  Up  Next   Home   More Online Publications
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Understanding Your CP72 Notice

You may have claimed a frivolous position on your tax return. A frivolous return is identified when some information on the return has no basis in the law.


What you need to do

  • File a corrected return within 30 days of the notice

You may want to

  • Review this notice with your tax preparer
  • Read about deductions and credits in Publication 17
  • Call us at the number shown on your notice
  • Review the Publication 2105 you received

Answers to Common Questions

What is this notice telling me?
Based on information on your return, it appears you have taken a frivolous position. A frivolous position is one that has no basis in the law.

What do I have to do?
Within 30 days of the notice date, you must file a corrected return removing the frivolous position. If you don't, a penalty of $5000 can be assessed on each frivolous return filed.


Tax publications you may find useful

The Truth About Frivolous Tax Arguments

Page Last Reviewed or Updated: 06-Mar-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 Instructions For 1040ez

Instructions for 1040ez 6. Instructions for 1040ez   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Instructions for 1040ez Free help with your tax return. Instructions for 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. Instructions for 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Instructions for 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Instructions for 1040ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Instructions for 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Instructions for 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Instructions for 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. Instructions for 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Instructions for 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Instructions for 1040ez aarp. Instructions for 1040ez org/money/taxaide or call 1-888-227-7669. Instructions for 1040ez For more information on these programs, go to IRS. Instructions for 1040ez gov and enter “VITA” in the search box. Instructions for 1040ez Internet. Instructions for 1040ez    IRS. Instructions for 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Instructions for 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Instructions for 1040ez Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Instructions for 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. Instructions for 1040ez gov or download the IRS2Go app and select the Refund Status option. Instructions for 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Instructions for 1040ez Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Instructions for 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Instructions for 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Instructions for 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. Instructions for 1040ez No need to wait on the phone or stand in line. Instructions for 1040ez The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Instructions for 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. Instructions for 1040ez New subject areas are added on a regular basis. Instructions for 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Instructions for 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Instructions for 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Instructions for 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Instructions for 1040ez When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Instructions for 1040ez Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Instructions for 1040ez You can also ask the IRS to mail a return or an account transcript to you. Instructions for 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Instructions for 1040ez gov or by calling 1-800-908-9946. Instructions for 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. Instructions for 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Instructions for 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Instructions for 1040ez If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Instructions for 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. Instructions for 1040ez gov and enter Where's My Amended Return? in the search box. Instructions for 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Instructions for 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Instructions for 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. Instructions for 1040ez gov. Instructions for 1040ez Select the Payment tab on the front page of IRS. Instructions for 1040ez gov for more information. Instructions for 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Instructions for 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. Instructions for 1040ez gov. Instructions for 1040ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Instructions for 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Instructions for 1040ez gov. Instructions for 1040ez Request an Electronic Filing PIN by going to IRS. Instructions for 1040ez gov and entering Electronic Filing PIN in the search box. Instructions for 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. Instructions for 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Instructions for 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Instructions for 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Instructions for 1040ez Before you visit, check the Office Locator on IRS. Instructions for 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Instructions for 1040ez If you have a special need, such as a disability, you can request an appointment. Instructions for 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Instructions for 1040ez Apply for an Employer Identification Number (EIN). Instructions for 1040ez Go to IRS. Instructions for 1040ez gov and enter Apply for an EIN in the search box. Instructions for 1040ez Read the Internal Revenue Code, regulations, or other official guidance. Instructions for 1040ez Read Internal Revenue Bulletins. Instructions for 1040ez Sign up to receive local and national tax news and more by email. Instructions for 1040ez Just click on “subscriptions” above the search box on IRS. Instructions for 1040ez gov and choose from a variety of options. Instructions for 1040ez Phone. Instructions for 1040ez    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Instructions for 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Instructions for 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Instructions for 1040ez gov, or download the IRS2Go app. Instructions for 1040ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Instructions for 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Instructions for 1040ez Most VITA and TCE sites offer free electronic filing. Instructions for 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Instructions for 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Instructions for 1040ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Instructions for 1040ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Instructions for 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Instructions for 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Instructions for 1040ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Instructions for 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Instructions for 1040ez Note, the above information is for our automated hotline. Instructions for 1040ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Instructions for 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Instructions for 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Instructions for 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Instructions for 1040ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Instructions for 1040ez You should receive your order within 10 business days. Instructions for 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Instructions for 1040ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Instructions for 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Instructions for 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Instructions for 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. Instructions for 1040ez Walk-in. Instructions for 1040ez   You can find a selection of forms, publications and services — in-person. Instructions for 1040ez Products. Instructions for 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Instructions for 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Instructions for 1040ez Services. Instructions for 1040ez You can walk in to your local TAC for face-to-face tax help. Instructions for 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Instructions for 1040ez Before visiting, use the Office Locator tool on IRS. Instructions for 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Instructions for 1040ez Mail. Instructions for 1040ez   You can send your order for forms, instructions, and publications to the address below. Instructions for 1040ez You should receive a response within 10 business days after your request is received. Instructions for 1040ez Internal Revenue Service 1201 N. Instructions for 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Instructions for 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. Instructions for 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Instructions for 1040ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Instructions for 1040ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Instructions for 1040ez You face (or your business is facing) an immediate threat of adverse action. Instructions for 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Instructions for 1040ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Instructions for 1040ez Here's why we can help: TAS is an independent organization within the IRS. Instructions for 1040ez Our advocates know how to work with the IRS. Instructions for 1040ez Our services are free and tailored to meet your needs. Instructions for 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. Instructions for 1040ez   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Instructions for 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Instructions for 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Instructions for 1040ez Low Income Taxpayer Clinics (LITCs). Instructions for 1040ez   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Instructions for 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Instructions for 1040ez Visit www. Instructions for 1040ez TaxpayerAdvocate. Instructions for 1040ez irs. Instructions for 1040ez gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Instructions for 1040ez Prev  Up  Next   Home   More Online Publications