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State Tax Forms Online

State tax forms online 5. State tax forms online   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. State tax forms online Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. State tax forms online Free help with your tax return. State tax forms online    Free help in preparing your return is available nationwide from IRS-certified volunteers. State tax forms online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. State tax forms online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. State tax forms online 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. State tax forms online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. State tax forms online To find the nearest VITA or TCE site, visit IRS. State tax forms online gov or call 1-800-906-9887. State tax forms online   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax forms online To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax forms online aarp. State tax forms online org/money/taxaide or call 1-888-227-7669. State tax forms online   For more information on these programs, go to IRS. State tax forms online gov and enter “VITA” in the search box. State tax forms online Internet. State tax forms online IRS. State tax forms online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. State tax forms online Apply for an Employer Identification Number (EIN). State tax forms online Go to IRS. State tax forms online gov and enter Apply for an EIN in the search box. State tax forms online Request an Electronic Filing PIN by going to IRS. State tax forms online gov and entering Electronic Filing PIN in the search box. State tax forms online Check the status of your 2013 refund with Where's My Refund? Go to IRS. State tax forms online gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax forms online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State tax forms online Check the status of your amended return. State tax forms online Go to IRS. State tax forms online gov and enter Where's My Amended Return in the search box. State tax forms online Download forms, instructions, and publications, including some accessible versions. State tax forms online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. State tax forms online gov or IRS2Go. State tax forms online Tax return and tax account transcripts are generally available for the current year and past three years. State tax forms online Figure your income tax withholding with the IRS Withholding Calculator on IRS. State tax forms online gov. State tax forms online 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. State tax forms online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State tax forms online gov. State tax forms online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. State tax forms online gov or IRS2Go. State tax forms online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. State tax forms online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. State tax forms online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. State tax forms online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. State tax forms online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax forms online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. State tax forms online gov. State tax forms online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax forms online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State tax forms online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. State tax forms online AARP offers the Tax-Aide counseling program as part of the TCE program. State tax forms online Visit AARP's website to find the nearest Tax-Aide location. State tax forms online Research your tax questions. State tax forms online Search publications and instructions by topic or keyword. State tax forms online Read the Internal Revenue Code, regulations, or other official guidance. State tax forms online Read Internal Revenue Bulletins. State tax forms online Sign up to receive local and national tax news by email. State tax forms online Phone. State tax forms online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax forms online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. State tax forms online Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. State tax forms online Call to locate the nearest volunteer help site, 1-800-906-9887. State tax forms online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax forms online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State tax forms online Most VITA and TCE sites offer free electronic filing. State tax forms online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax forms online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax forms online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. State tax forms online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. State tax forms online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State tax forms online Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State tax forms online Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax forms online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. State tax forms online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State tax forms online Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). State tax forms online You should receive your order within 10 business days. State tax forms online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. State tax forms online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. State tax forms online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. State tax forms online Call to ask tax questions, 1-800-829-1040. State tax forms online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax forms online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax forms online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. State tax forms online gsa. State tax forms online gov/fedrelay. State tax forms online Walk-in. State tax forms online You can find a selection of forms, publications and services — in-person, face-to-face. State tax forms online Products. State tax forms online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax forms online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax forms online Services. State tax forms online You can walk in to your local TAC most business days for personal, face-to-face tax help. State tax forms online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State tax forms online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. State tax forms online No appointment is necessary—just walk in. State tax forms online Before visiting, check www. State tax forms online irs. State tax forms online gov/localcontacts for hours of operation and services provided. State tax forms online Mail. State tax forms online You can send your order for forms, instructions, and publications to the address below. State tax forms online You should receive a response within 10 business days after your request is received. State tax forms online  Internal Revenue Service 1201 N. State tax forms online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. State tax forms online    The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax forms online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax forms online What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. State tax forms online 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. State tax forms online You face (or your business is facing) an immediate threat of adverse action. State tax forms online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax forms online   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. State tax forms online Here's why we can help: TAS is an independent organization within the IRS. State tax forms online Our advocates know how to work with the IRS. State tax forms online Our services are free and tailored to meet your needs. State tax forms online We have offices in every state, the District of Columbia, and Puerto Rico. State tax forms online 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 www. State tax forms online irs. State tax forms online gov/advocate, or call us toll-free at 1-877-777-4778. State tax forms online How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax forms online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. State tax forms online irs. State tax forms online gov/sams. State tax forms online Low Income Taxpayer Clinics. State tax forms online    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. State tax forms online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State tax forms online Visit www. State tax forms online TaxpayerAdvocate. State tax forms online irs. State tax forms online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. State tax forms online Prev  Up  Next   Home   More Online Publications
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Offshore Voluntary Disclosure Initiative: Passive Foreign Income Company Investment Computations

September 2010

A significant number of Offshore Voluntary Disclosure Practice (VDP) cases involve Passive Foreign Investment Company (PFIC) investments.  A lack of historical information on the cost basis and holding period of many PFIC investments makes it difficult for taxpayers to prepare statutory PFIC computations and for the Service to verify them.  As a result, resolution of many VDP cases is being unduly delayed.  Therefore, for purposes of this initiative, the Service is offering taxpayers an alternative to the statutory PFIC computation that will resolve PFIC issues on a basis that is consistent with the Mark to Market (MTM) methodology authorized in Internal Revenue Code section 1296 but will not require complete reconstruction of historical data.

The terms of this alternative resolution are as follows:

  • If elected, the alternative resolution will apply to all PFIC investments in cases that have been accepted into the VDP and that qualify for the special civil penalty framework announced by the IRS on March 23, 2009.  The initial MTM computation of gain or loss under this methodology will be for the first year of the VDP application but could be made after 2003 depending on when the first PFIC investment was made.  Generally, under the terms of the March 23, 2009 framework, the first year of the VDP application will be for the calendar year ending December 31, 2003.   This will require a determination of the basis for every PFIC investment, which should be agreed between the taxpayer and the Service based on the best available evidence. 


  • A tax rate of 20% will be applied to the MTM gain(s), MTM net gain(s) and gains from all PFIC dispositions during the VDP period, in lieu of the rate contained in section 1291(a)(1)(B) for the amount allocable to the current year and section 1291(c)(2) for the deferred tax amount(s) allocable to any other taxable year.

  • A rate of 7% of the tax computed for PFIC investments marked to market in the first year of the VDP application will be added to the tax for that year, in lieu of the interest charge mechanism described in sections 1291(c) and 1296(j).

  • MTM losses will be limited to unreversed inclusions (generally, previously reported MTM gains less allowed MTM losses) on an investment-by-investment basis in the same manner as section 1296. During the VDP period, these MTM losses will be treated as  ordinary losses (IRC 1296[c][1][B]) and the tax benefit is limited to the tax rate applicable to the MTM gains derived during the VDP period (20%).  This limitation is accomplished by multiplying the MTM loss by 20% and applying the result as a credit against the tax liability for the year.
     
  • Regular and Alternative Minimum Tax are both to be computed without the PFIC dispositions or MTM gains and losses.  The tax from the PFIC transactions (20% plus the 7% for 2003, if applicable) is added to (or subtracted from) the applicable total tax (either regular or AMT, whichever is higher).  The tax and interest (i.e., the 7% for the first year of the VDP) computed under the VDP alternative MTM can be added to the applicable total tax (either regular or AMT, whichever is higher) and placed on the amended return in the margin, with a supporting schedule.

  • Underpayment interest and penalties on the deficiency are computed in accordance with the Internal Revenue Code and the terms of the VDP.

  • For any PFIC investment retained beyond 12/31/2008, the taxpayer must continue using the MTM method, but will apply the normal statutory rules of section 1296 as well as the provisions of sections 1291-1298, as applicable.

Taxpayers should direct questions regarding PFICs and how the alternative resolution will affect their cases to the examiners assigned to their cases.  Before electing the alternative PFIC resolution, taxpayers with PFIC investments should consult their tax advisors to ensure that the issue is material in their cases and that the alternative is in fact preferable to the statutory computation in their situation.  If the taxpayer does not elect to use the alternative PFIC computation, then the PFIC provisions of section 1291-1298 apply. 

Page Last Reviewed or Updated: 09-Jan-2014

The State Tax Forms Online

State tax forms online Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. State tax forms online Tax questions. State tax forms online What's New Future developments. State tax forms online  The IRS has created a page on IRS. State tax forms online gov for information about Publication 1542, at www. State tax forms online irs. State tax forms online gov/pub1542. State tax forms online Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. State tax forms online Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. State tax forms online It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. State tax forms online For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. State tax forms online R. State tax forms online B. State tax forms online 520, which can be found on the Internet at www. State tax forms online irs. State tax forms online gov/irb/2011-42_IRB/ar12. State tax forms online html. State tax forms online Per diem rates on the Internet. State tax forms online   You will find links to per diem rates at www. State tax forms online gsa. State tax forms online gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. State tax forms online S. State tax forms online possessions; and Foreign per diem rates. State tax forms online Publication 1542 revisions. State tax forms online   Publication 1542 is available only on the Internet at IRS. State tax forms online gov. State tax forms online Print copies can no longer be ordered. State tax forms online   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. State tax forms online An article on IRS. State tax forms online gov will alert you to which locations have updated rates. State tax forms online To reach these articles, go to www. State tax forms online irs. State tax forms online gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. State tax forms online You will find the new rates in Table 4. State tax forms online   We will also incorporate mid-year changes to the high-low rates into Publication 1542. State tax forms online You will be alerted to these changes by a similar article on IRS. State tax forms online gov and can find the changes in Table 2 of the revised publication. State tax forms online   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. State tax forms online The annual issue of the publication should be available each year in mid- to late-October. State tax forms online Comments and suggestions. State tax forms online   We welcome your comments about this publication and your suggestions for future editions. State tax forms online   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. State tax forms online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax forms online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax forms online   You can email us at taxforms@irs. State tax forms online gov. State tax forms online Please put “Publications Comment” on the subject line. State tax forms online You can also send us comments from www. State tax forms online irs. State tax forms online gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. State tax forms online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax forms online Ordering forms and publications. State tax forms online   Visit www. State tax forms online irs. State tax forms online 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. State tax forms online Internal Revenue Service 1201 N. State tax forms online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax forms online   If you have a tax question, check the information available on IRS. State tax forms online gov or call 1-800-829-1040. State tax forms online We cannot answer tax questions sent to either of the above addresses. State tax forms online Prev  Up  Next   Home   More Online Publications