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Tax Form 1040 Ez

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Tax Form 1040 Ez

Tax form 1040 ez 7. Tax form 1040 ez   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Tax form 1040 ez Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Tax form 1040 ez Useful Items - You may want to see: Forms (and Instructions) 1040 U. Tax form 1040 ez S. Tax form 1040 ez Individual Income Tax Return 1040A U. Tax form 1040 ez S. Tax form 1040 ez Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Tax form 1040 ez S. Tax form 1040 ez Nonresident Alien Income Tax Return 1040NR-EZ U. Tax form 1040 ez S. Tax form 1040 ez Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Tax form 1040 ez What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Tax form 1040 ez Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Tax form 1040 ez The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Tax form 1040 ez Under U. Tax form 1040 ez S. Tax form 1040 ez immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Tax form 1040 ez Extensions of time to file. Tax form 1040 ez   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Tax form 1040 ez You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Tax form 1040 ez Use Form 4868 to get the extension to October 15. Tax form 1040 ez In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Tax form 1040 ez To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Tax form 1040 ez Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Tax form 1040 ez   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Tax form 1040 ez S. Tax form 1040 ez citizens and resident aliens abroad who expect to qualify for special tax treatment). Tax form 1040 ez    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Tax form 1040 ez You may be able to file your return electronically. Tax form 1040 ez See IRS e-file in your form instructions. Tax form 1040 ez Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Tax form 1040 ez If you are any of the following, you must file a return. Tax form 1040 ez A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Tax form 1040 ez (But see Exceptions , later. Tax form 1040 ez ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Tax form 1040 ez S. Tax form 1040 ez sources, or Your income is exempt from income tax. Tax form 1040 ez A nonresident alien individual not engaged in a trade or business in the United States with U. Tax form 1040 ez S. Tax form 1040 ez income on which the tax liability was not satisfied by the withholding of tax at the source. Tax form 1040 ez A representative or agent responsible for filing the return of an individual described in (1) or (2). Tax form 1040 ez A fiduciary for a nonresident alien estate or trust. Tax form 1040 ez You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Tax form 1040 ez For example, if you have no U. Tax form 1040 ez S. Tax form 1040 ez business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Tax form 1040 ez For information on what is timely, see When to file for deductions and credits under When To File, later. Tax form 1040 ez Exceptions. Tax form 1040 ez   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Tax form 1040 ez Your only U. Tax form 1040 ez S. Tax form 1040 ez trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Tax form 1040 ez You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Tax form 1040 ez Even if you have left the United States and filed a Form 1040-C, U. Tax form 1040 ez S. Tax form 1040 ez Departing Alien Income Tax Return, on departure, you still must file an annual U. Tax form 1040 ez S. Tax form 1040 ez income tax return. Tax form 1040 ez If you are married and both you and your spouse are required to file, you must each file a separate return. Tax form 1040 ez Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Tax form 1040 ez You do not claim any dependents. Tax form 1040 ez You cannot be claimed as a dependent on someone else's U. Tax form 1040 ez S. Tax form 1040 ez tax return. Tax form 1040 ez If you were married, you do not claim an exemption for your spouse. Tax form 1040 ez Your taxable income is less than $100,000. Tax form 1040 ez The only itemized deduction you can claim is for state and local income taxes. Tax form 1040 ez Note. Tax form 1040 ez Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Tax form 1040 ez See chapter 5. Tax form 1040 ez Your only U. Tax form 1040 ez S. Tax form 1040 ez source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Tax form 1040 ez (If you had taxable interest or dividend income, you cannot use this form. Tax form 1040 ez ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Tax form 1040 ez You are not claiming any tax credits. Tax form 1040 ez This is not an “expatriation return. Tax form 1040 ez ” See Expatriation Tax in chapter 4. Tax form 1040 ez The only taxes you owe are: The income tax from the Tax Table. Tax form 1040 ez The social security and Medicare tax from Form 4137 or Form 8919. Tax form 1040 ez You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Tax form 1040 ez You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Tax form 1040 ez If you do not meet all of the above conditions, you must file Form 1040NR. Tax form 1040 ez When To File If you are an employee and you receive wages subject to U. Tax form 1040 ez S. Tax form 1040 ez income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Tax form 1040 ez For the 2013 calendar year, file your return by April 15, 2014. Tax form 1040 ez If you are not an employee who receives wages subject to U. Tax form 1040 ez S. Tax form 1040 ez income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Tax form 1040 ez For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Tax form 1040 ez ) Extensions of time to file. Tax form 1040 ez   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Tax form 1040 ez For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Tax form 1040 ez You must file the extension by the regular due date of your return. Tax form 1040 ez   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Tax form 1040 ez To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Tax form 1040 ez Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Tax form 1040 ez When to file for deductions and credits. Tax form 1040 ez   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Tax form 1040 ez For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Tax form 1040 ez However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Tax form 1040 ez The allowance of the following credits is not affected by this time requirement. Tax form 1040 ez Credit for withheld taxes. Tax form 1040 ez Credit for excise tax on certain uses of gasoline and special fuels. Tax form 1040 ez Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Tax form 1040 ez Protective return. Tax form 1040 ez   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Tax form 1040 ez S. Tax form 1040 ez trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Tax form 1040 ez By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Tax form 1040 ez You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Tax form 1040 ez   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Tax form 1040 ez To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Tax form 1040 ez   You can follow the same procedure if you believe you have no U. Tax form 1040 ez S. Tax form 1040 ez tax liability because of a U. Tax form 1040 ez S. Tax form 1040 ez tax treaty. Tax form 1040 ez Be sure to also complete item L on page 5 of Form 1040NR. Tax form 1040 ez Waiver of filing deadline. Tax form 1040 ez   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Tax form 1040 ez S. Tax form 1040 ez income tax return (including a protective return) and you cooperate with the IRS in determining your U. Tax form 1040 ez S. Tax form 1040 ez income tax liability for the tax year for which you did not file a return. Tax form 1040 ez Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Tax form 1040 ez  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Tax form 1040 ez O. Tax form 1040 ez Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Tax form 1040 ez S. Tax form 1040 ez Virgin Islands. Tax form 1040 ez    If you are a bona fide resident of the U. Tax form 1040 ez S. Tax form 1040 ez Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Tax form 1040 ez S. Tax form 1040 ez Virgin Islands and file your income tax returns at the following address. Tax form 1040 ez Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Tax form 1040 ez Thomas, VI 00802   Report all income from U. Tax form 1040 ez S. Tax form 1040 ez sources, as well as income from other sources, on your return. Tax form 1040 ez For information on filing U. Tax form 1040 ez S. Tax form 1040 ez Virgin Islands returns, contact the U. Tax form 1040 ez S. Tax form 1040 ez Virgin Islands Bureau of Internal Revenue. Tax form 1040 ez   Chapter 8 discusses withholding from U. Tax form 1040 ez S. Tax form 1040 ez wages of U. Tax form 1040 ez S. Tax form 1040 ez Virgin Islanders. Tax form 1040 ez Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Tax form 1040 ez   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Tax form 1040 ez Report all income, including income from U. Tax form 1040 ez S. Tax form 1040 ez sources, on your return. Tax form 1040 ez It is not necessary to file a separate U. Tax form 1040 ez S. Tax form 1040 ez income tax return. Tax form 1040 ez    Bona fide residents of Guam should file their Guam returns at the following address. Tax form 1040 ez   Department of Revenue and Taxation Government of Guam P. Tax form 1040 ez O. Tax form 1040 ez Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Tax form 1040 ez   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Tax form 1040 ez O. Tax form 1040 ez Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Tax form 1040 ez 570, Tax Guide for Individuals With Income From U. Tax form 1040 ez S. Tax form 1040 ez Possessions, for information on where to file your return. Tax form 1040 ez Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Tax form 1040 ez S. Tax form 1040 ez Individual Income Tax Return. Tax form 1040 ez Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Tax form 1040 ez If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Tax form 1040 ez ) to Form 1040X. Tax form 1040 ez Print “Amended” across the top. Tax form 1040 ez Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Tax form 1040 ez A return filed before the final due date is considered to have been filed on the due date. Tax form 1040 ez Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Tax form 1040 ez FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Tax form 1040 ez The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Tax form 1040 ez The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Tax form 1040 ez However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Tax form 1040 ez A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Tax form 1040 ez Filing requirements. Tax form 1040 ez   FinCEN Form 105 filing requirements follow. Tax form 1040 ez Recipients. Tax form 1040 ez   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Tax form 1040 ez Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Tax form 1040 ez   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Tax form 1040 ez Travelers. Tax form 1040 ez   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Tax form 1040 ez Penalties. Tax form 1040 ez   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Tax form 1040 ez Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Tax form 1040 ez More information. Tax form 1040 ez   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Tax form 1040 ez Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Tax form 1040 ez A resident alien of the United States for any part of the tax year. Tax form 1040 ez A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Tax form 1040 ez S. Tax form 1040 ez income tax treaty. Tax form 1040 ez See Effect of Tax Treaties in chapter 1. Tax form 1040 ez A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Tax form 1040 ez See chapter 1 for information about this election. Tax form 1040 ez A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Tax form 1040 ez See Publication 570, Tax Guide for Individuals With Income From U. Tax form 1040 ez S. Tax form 1040 ez Possessions, for a definition of bona fide resident. Tax form 1040 ez You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Tax form 1040 ez The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Tax form 1040 ez Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Tax form 1040 ez S. Tax form 1040 ez person. Tax form 1040 ez You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Tax form 1040 ez More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Tax form 1040 ez Penalties The law provides penalties for failure to file returns or pay taxes as required. Tax form 1040 ez Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Tax form 1040 ez You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Tax form 1040 ez If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Tax form 1040 ez Filing late. Tax form 1040 ez   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Tax form 1040 ez The penalty is based on the tax not paid by the due date (without regard to extensions). Tax form 1040 ez The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Tax form 1040 ez Fraud. Tax form 1040 ez   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Tax form 1040 ez Return over 60 days late. Tax form 1040 ez   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Tax form 1040 ez Exception. Tax form 1040 ez   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Tax form 1040 ez Paying tax late. Tax form 1040 ez   You will have to pay a failure-to-pay penalty of ½ of 1% (. Tax form 1040 ez 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Tax form 1040 ez This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Tax form 1040 ez   The monthly rate of the failure-to-pay penalty is half the usual rate (. Tax form 1040 ez 25% instead of . Tax form 1040 ez 50%) if an installment agreement is in effect for that month. Tax form 1040 ez You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Tax form 1040 ez   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Tax form 1040 ez If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Tax form 1040 ez   This penalty cannot be more than 25% of your unpaid tax. Tax form 1040 ez You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Tax form 1040 ez Combined penalties. Tax form 1040 ez   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Tax form 1040 ez However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Tax form 1040 ez Accuracy-related penalty. Tax form 1040 ez   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Tax form 1040 ez The penalty is equal to 20% of the underpayment. Tax form 1040 ez The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Tax form 1040 ez The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Tax form 1040 ez Negligence or disregard. Tax form 1040 ez   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Tax form 1040 ez Negligence also includes failure to keep adequate books and records. Tax form 1040 ez You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Tax form 1040 ez   The term “disregard” includes any careless, reckless, or intentional disregard. Tax form 1040 ez Adequate disclosure. Tax form 1040 ez   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Tax form 1040 ez See Disclosure statement , later. Tax form 1040 ez   This exception will not apply to an item that is attributable to a tax shelter. Tax form 1040 ez In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Tax form 1040 ez Substantial understatement of income tax. Tax form 1040 ez   You understate your tax if the tax shown on your return is less than the correct tax. Tax form 1040 ez The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Tax form 1040 ez However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Tax form 1040 ez   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Tax form 1040 ez However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Tax form 1040 ez Substantial authority. Tax form 1040 ez   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Tax form 1040 ez Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Tax form 1040 ez Disclosure statement. Tax form 1040 ez   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Tax form 1040 ez You must also have a reasonable basis for treating the item the way you did. Tax form 1040 ez   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Tax form 1040 ez   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Tax form 1040 ez Transaction lacking economic substance. Tax form 1040 ez   For more information on economic substance, see section 7701(o). Tax form 1040 ez Foreign financial asset. Tax form 1040 ez   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Tax form 1040 ez Reasonable cause. Tax form 1040 ez   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Tax form 1040 ez You must also show that you acted in good faith. Tax form 1040 ez This does not apply to a transaction that lacks economic substance. Tax form 1040 ez Filing erroneous claim for refund or credit. Tax form 1040 ez   You may have to pay a penalty if you file an erroneous claim for refund or credit. Tax form 1040 ez The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Tax form 1040 ez However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Tax form 1040 ez The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Tax form 1040 ez Frivolous tax submission. Tax form 1040 ez   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Tax form 1040 ez A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Tax form 1040 ez For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Tax form 1040 ez irs. Tax form 1040 ez gov/irb/2010-17_irb/ar13. Tax form 1040 ez html. Tax form 1040 ez   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Tax form 1040 ez This includes altering or striking out the preprinted language above the space provided for your signature. Tax form 1040 ez   This penalty is added to any other penalty provided by law. Tax form 1040 ez Fraud. Tax form 1040 ez   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Tax form 1040 ez Failure to supply taxpayer identification number. Tax form 1040 ez   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Tax form 1040 ez You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Tax form 1040 ez   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Tax form 1040 ez The number must be shown on the Form 1099-INT or other statement the bank sends you. Tax form 1040 ez If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Tax form 1040 ez (You also may be subject to “backup” withholding of income tax. Tax form 1040 ez )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Tax form 1040 ez Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Tax form 1040 ez Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Maine

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Augusta  68 Sewall St.
Augusta, ME  04330 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(207) 622-1508 
Bangor  202 Harlow St.
Bangor, ME  04401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(207) 942-8573 
Lewiston  217 Main St.
Lewiston, ME 04240 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:30 p.m. - 2:30 p.m.)

 

Services Provided

(207) 782-6795 
Presque Isle  36 North St.
Presque Isle, ME  04769 

Monday - Friday - 8:30 a.m. - 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

** This office will be closed 5/14-5/16 and 5/19-5/21**

 

Services Provided

(207) 764-0947 
South Portland  220 Maine Mall Rd.
So. Portland, ME  04106 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
 

Services Provided

(207) 879-4683 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (207)622-8528 in Augusta or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
220 Maine Mall Rd., 2nd Floor
So. Portland, ME 04106

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Tax Form 1040 Ez

Tax form 1040 ez 4. Tax form 1040 ez   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Tax form 1040 ez Adjusted gross income. Tax form 1040 ez Distributions received by spouse. Tax form 1040 ez Testing period. Tax form 1040 ez What's New Modified AGI limit for retirement savings contributions credit increased. Tax form 1040 ez  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Tax form 1040 ez Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Tax form 1040 ez You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Tax form 1040 ez This credit could reduce the federal income tax you pay dollar for dollar. Tax form 1040 ez    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Tax form 1040 ez You were born before January 2, 1996. Tax form 1040 ez You are not a full-time student (explained next). Tax form 1040 ez No one else, such as your parent(s), claims an exemption for you on their tax return. Tax form 1040 ez Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Tax form 1040 ez Full-time student. Tax form 1040 ez   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Tax form 1040 ez You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Tax form 1040 ez Adjusted gross income. Tax form 1040 ez   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Tax form 1040 ez However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Tax form 1040 ez Eligible contributions. Tax form 1040 ez   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Tax form 1040 ez They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Tax form 1040 ez For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Tax form 1040 ez Reducing eligible contributions. Tax form 1040 ez   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Tax form 1040 ez Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Tax form 1040 ez   Do not reduce your eligible contributions by any of the following. Tax form 1040 ez The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Tax form 1040 ez Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Tax form 1040 ez Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Tax form 1040 ez Loans from a qualified employer plan treated as a distribution. Tax form 1040 ez Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Tax form 1040 ez Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Tax form 1040 ez Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Tax form 1040 ez Distributions from a military retirement plan. Tax form 1040 ez Distributions from an inherited IRA by a nonspousal beneficiary. Tax form 1040 ez Distributions received by spouse. Tax form 1040 ez   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Tax form 1040 ez Testing period. Tax form 1040 ez   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Tax form 1040 ez Example. Tax form 1040 ez You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Tax form 1040 ez You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Tax form 1040 ez Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Tax form 1040 ez You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Tax form 1040 ez You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Tax form 1040 ez Maximum eligible contributions. Tax form 1040 ez   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Tax form 1040 ez Effect on other credits. Tax form 1040 ez   The amount of this credit will not change the amount of your refundable tax credits. Tax form 1040 ez A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Tax form 1040 ez Maximum credit. Tax form 1040 ez   This is a nonrefundable credit. Tax form 1040 ez The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Tax form 1040 ez If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Tax form 1040 ez How to figure and report the credit. Tax form 1040 ez   The amount of the credit you can get is based on the contributions you make and your credit rate. Tax form 1040 ez Your credit rate can be as low as 10% or as high as 50%. Tax form 1040 ez Your credit rate depends on your income and your filing status. Tax form 1040 ez See Form 8880 to determine your credit rate. Tax form 1040 ez   The maximum contribution taken into account is $2,000 per person. Tax form 1040 ez On a joint return, up to $2,000 is taken into account for each spouse. Tax form 1040 ez   Figure the credit on Form 8880. Tax form 1040 ez Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Tax form 1040 ez Prev  Up  Next   Home   More Online Publications