Yes. Refer to Tax Topic 101, IRS Services, or Publication 910 (PDF), IRS Guide to Free Tax Services, which describes the IRS publications and the free tax information services you can receive throughout the year. On this web site, visit the Where to File Addresses for local help information, Forms and Pubs for a complete list of forms and publications available for download, and TeleTax Topics for other IRS information.

References:

• Tax Topic 101, IRS Services
• Publication 910 (PDF), Guide to Free Tax Services
• Where to File Addresses
• Forms and Pubs
• TeleTax Topics

Yes. IRS services include:

Tax Topics on this web site are compliant with the International Conference On Auditory Display (ICAD) when you download them to adaptive computer equipment. Special telephone assistance is available during normal business hours for hearing impaired individuals through TDD equipment, allowing the hearing-impaired person to communicate with a tax assistor in either English or Spanish. The toll-free number for this service is 1-800-829-4059. Also, Braille materials for the visually impaired are available at regional libraries that have special services for persons with disabilities.

For additional information on these subjects and other areas that may affect persons with disabilities, refer to Tax Topic 102, Tax Assistance for Individuals with Disabilities and the Hearing Impaired, or Publication 907, Tax highlights for Persons with Disabilities.

References:

• Publication 907, Tax highlights for Persons with Disabilities
• Tax Topic 102, Tax Assistance for Individuals with Disabilities and the Hearing Impaired
• TeleTax Topics

Call (800) 829-1040. The assistor will answer your tax questions and help you obtain blank prior year forms and financial information. Some prior year tax forms are available on this site. For additional information, refer to Tax Topic 153, What to do if You Haven't Filed Your Tax Return.

References:

• Tax Topic 153, What to do if You Haven't Filed Your Tax Return
• Prior Year Tax Forms

The IRS will not recommend a specific tax preparer Tax Topic 254, How to Choose a Tax Preparer.

References:

• Tax Topic 254, How to Choose a Tax Preparer
• Tips for Choosing a Tax Preparer

The IRS has an appeals system for people who do not agree with the results of an examination of their tax returns or with other adjustments to their tax liability. For further information on the appeals process, refer to Tax Topic 151, Your Appeal Rights or Publication 5 (PDF), Your Appeal Rights and How to Prepare a Protest if You Don't Agree .

References:

• Tax Topic 151, Your Appeal Rights
• Publication 5 (PDF), Your Appeal Rights & How to Prepare a Protest if You Don't Agree
• Publication 1, Your Rights as a Taxpayer

You do not have to be licensed or certified by the IRS to prepare another person's income tax return. You are, however, required to sign the return as a "Paid Preparer" if you prepare the return for compensation.

A paid income tax return preparer is subject to civil penalties for knowingly preparing tax return(s) or refund claim(s) which understate the tax liability or overstate the refund based on unrealistic information. They also be barred from limited practice for unethical and improper conduct. While not required to examine or review a document or other evidence to independently verify the taxpayer's information, the preparer must make reasonable inquiries if it appears to be incorrect or incomplete. The unenrolled return preparer is guided by the same standards as the enrolled preparers. As the taxpayer's representative, the unenrolled return preparer is expected to recognize questions, issues and factual situations related to the tax return. Refer to Revenue Procedure 81-38.

For additional information, refer to Publication 470 (PDF), Limited Practice Without Enrollment and Publication 947, Practice Before the IRS and Power of Attorney. For information about becoming an Enrolled Agent or taking the Special Enrollment Examination, visit our Enrolled Agent Program, which is monitored by the Office of Responsibility.

References:

• Publication 470 (PDF), Limited Practice Without Enrollment
• Publication 947, Practice Before the IRS and Power of Attorney
• Revenue Procedure 81-38
• Office of Responsibility, Enrolled Agents Program

For highlights of any tax changes for the current tax year please refer to the "What's New" section of the Form 1040 Instructions, the Form 1040A Instructions, or the Form 1040EZ Instructions. You may also refer to Publication 553, Highlights of the Current Year Tax Changes. Remember, this information is effective for the current the tax year.

References:

• Publication 553, Highlights of 2006 Tax Changes

Refer to Tax Topic 303, Checklist of Common Errors When Preparing Your Tax Return, to assist you in double checking your math and your entire return to help eliminate any delays in receiving your refund.

References:

• Tax Topic 303, Checklist of Common Errors When Preparing Your Tax Return
• Common Errors to Avoid

Records such as receipts, canceled checks, and other documents that prove an item of income or a deduction appearing on your return should be kept at least until the statute of limitations expires for that return. Usually this is three years from the date the return was due or filed, or two years from the date the tax was paid, whichever is later. There is no period of limitations when a return is false or fraudulent or when no return is filed. You should keep some records indefinitely, such as property records, because you may need them to determine the basis of the property to prove the amount of gain or loss if the property is sold. For more details, refer to Publication 552 Recordkeeping for Individuals, or Tax Topic 305 on Recordkeeping. If you are self-employed, see How long should I keep records?, for additional information.

If you are an employer, you must keep all your employment tax records for at least four years after the tax is due or paid, whichever is later. For additional information, refer to Publication 583, Starting a Business and Keeping Records. People in business often have expenses for travel, entertainment, and gifts. The documentation you should keep for each of these expenses can be found in Publication 463, Travel, Entertainment, Gift and Car Expenses.

References:

• Publication 463, Travel, Entertainment, Gift and Car Expenses
• Publication 552, Recordkeeping for Individuals
• Publication 583, Starting a Business and Keeping Records
• Tax Topic 305, Recordkeeping
• How long should I keep records?

Your investment income is generally not subject to regular withholding. However, it can be subject to backup withholding to ensure that income tax is collected on this income.

When you open up a new account, you must certify under penalties of perjury that your social security number is correct and that you are not subject to backup withholding. Form W-9 (PDF), Request for Taxpayer Identification Number and Certification is used to make this certification. If you fail to make this certification on Form W-9 (PDF), or similar statement, backup withholding will begin immediately on your new account, and a percentage of the interest paid on your account (at the current rate of 28%) will be withheld. There are exceptions to this rule. For additional information on who is subject to backup withholding, refer to Tax Topic 307.

References:

• Form W-9 (PDF), Request for Taxpayer Identification Number and Certification
• Tax Topic 307, Backup withholding
• Publication 505, Tax withholding and Estimated Tax

When you complete the Form 2848 (PDF), Power of Attorney and Declaration of Representative, you must show the type of tax, the tax form number, and the year or period(s) for which the power is granted. You can list returns for any number of specified years or periods that have already ended and returns for years or periods that will end no later than three years after the date the form is received by the IRS. A general reference to "all years," "all periods," or "all taxes" is not acceptable. The Form 2848 (PDF) will be returned to you for correction if you use such general references. The Power of Attorney remains in effect until the Power of Attorney is revoked or withdrawn. The submission of a new Power of Attorney generally revokes all prior Power of Attorneys for the years or period and type shown on the new Power of Attorney.

References:

• Form 2848 (PDF), Power of Attorney and Declaration of Representative and Instructions for Form 2848

Form 8821 (PDF), Tax Information Authorization , is used to authorize a third-party to receive your confidential tax information.Form 8821 (PDF) cannot be used to name an individual to represent you before the IRS. Form 2848 (PDF), Power of Attorney and Declaration of Representative , is used to authorize an eligible the individual or individuals to represent you before the IRS.

References:

• Form 2848 (PDF), Power of Attorney and Declaration of Representative
• Form 8821 (PDF), Tax Information Authorization
• Publication 947 , Practice Before the IRS and Power of Attorney

No. Complete and attach to your return only the forms and schedules you need to report your income, deductions, and credits.

Yes. You can make a contribution (gift) to reduce the public debt. Make a separate check payable to the "Bureau of the Public Debt." In the memo section of the check, notate Gift to reduce Debt Held by the Public. You can also enclose the check with your tax return. Please do not add this gift to any income tax you owe. You can send the check to the

References:

• Publication 17, Your Federal Income Tax

Income averaging for individuals not engaged in a farming business is no longer available. It was repealed by the Tax Reform Act of 1986.

If you choose, the IRS will figure your tax on Form 1040EZ (PDF), Form 1040A, or Form 1040. Refer to Tax Topic 552, Tax and Credits Figured by IRS, for more information.

References:

• Form 1040, U.S. Individual Income Tax Return
• Form 1040A, U.S. Individual Income Tax Return
• Form 1040EZ (PDF), U.S. Individual Income Tax Return for Single and Joint Filers with No Dependents
• Tax Topic 552, Tax and credits figured by the IRS
• Publication 967 , The IRS Will Figure Your Tax

If it had been at least two weeks since the payment was sent to IRS, you can call (800) 829-1040 and ask an IRS representative if the payment has been credited to your account. If the payment has not been credited and your check has not cleared your financial institution, you may choose to place a stop-payment on the original check and send another payment.

The proper year for reporting income depends on your method of accounting (cash or accrual). The majority of taxpayers filing Form 1040 use the cash method of accounting. Cash method taxpayers report the items of income in the year in which the income was actually or constructively received. For cash method taxpayers, the year that the income is earned is irrelevant.

With respect to "actual receipt," if you receive an item of income that is paid to you by check, your receipt of that check is taxable to you as if it were cash.

With respect to "constructive receipt," constructive receipt occurs when the income is made available to you. For example, you are in constructive receipt of income paid to you by check if the check has been cut and is readily available to you, even though you have not picked it up as planned. Also, you are in constructive receipt of bank interest when it has been credited to your account, even though you have not withdrawn it.

If you are filing Form 1040, it is unlikely that you are an accrual method taxpayer. Nevertheless taxpayers who use the accrual method generally report income in the year it is earned, billed, or received, whichever occurs first.

References:

• Form 1040
• Publication 17, Your Federal Income Tax
• Publication 538, Accounting Periods and Methods

If you moved, you need to notify the IRS of your new address. We can change our records so that any tax refunds due you or any other IRS communications will reach you in a timely manner. Refer to Tax Topic 157, Change of Address - How to Notify IRS, for additional information.

References:

• Tax Topic 157, Change of Address - How to Notify IRS
• Form 8822 (PDF), Change of Address

It depends on the type of mistake that was made. Many mathematical errors are caught in the processing of the tax return itself. If you did not attach a required schedule the service will contact you and ask for the missing information.

If you did not report all your income or did not claim a credit, you are entitled to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Include copies of any schedules that have been changed or any Form W-2 you did not include. The Form 1040X (PDF) should be submitted after you receive your refund or by the due date of the return, whichever, is earlier. Generally, to claim a refund, the Form 1040X (PDF) must be received within three years after the date you filed your original return or within two years after the date you paid the tax, whichever is later.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

If the errors are in the arithmetic, the service center will usually correct them. If forms or schedules were left out, the service center will request additional information from you and you do not need to file an amended return.

But if you find that you did not report some income, you claimed deductions or credits you should not have claimed, you failed to claim some deductions or credits to which you are entitled, or you should have used a different filing status, you should file an amended return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You should not have to do anything. The IRS service center should make the correction for you. You will receive a refund of the difference between what you owe and what you sent in.

References:

• Tax Topic 308, Amended returns

It depends on the type of mistake that was made on the return. Mathematical errors are often corrected in the initial processing of the return itself. Allow the Service to process the return, and if necessary make changes using Form 1040X (PDF), Amended U.S. Individual Tax Return. Include copies of any schedules that have been changed or any Form W-2 you did not include.

To avoid owing interest on any amounts you owe you must file the Form 1040X (PDF) and pay the balance owed before the due date of the return. Wait until you get the original refund check, or until the due date of the return, whichever is earlier, to file the Form 1040X (PDF) and pay the additional tax. Send a check or money order for the full amount payable to the United States Treasury. On your payment include your name, address, daytime phone number, social security number, the tax year, and type of return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Many mistakes are corrected in processing and a letter of explanation is mailed at the time the refund is issued. If the mistake was not corrected in processing, you need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Form W-2 you did not include. If you return the refund check with a letter of explanation, a refund in the correct amount will be issued when the amended return processes.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Form W-2 you did not include. Send a check or money order for the full amount payable to the United States Treasury. On your payment, be sure to include your name, address, daytime phone number, social security number, the tax year, and type of return. Your payment should be made on or before the due date of the return to avoid penalties and interest.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Include copies of any schedules that have been changed or any Form W-2 you did not include. You should wait to receive your first check before you file your 1040X, but do not wait longer than 3 years from the original due date of your return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You can only make the change from filing joint to filing separately if you file the corrected returns before the due date of the tax return for either spouse. A request for this type of change will be disallowed if the request is filed after the due date for the return of either spouse.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns
• Publication 17 , Your Federal Income Tax for Individuals, Amended Returns

These are the procedures to follow if you are making the change before the due date of the return. You cannot change from joint to separate returns after the due date. The person with the primary social security number (the first number listed on the return) will need to file Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Make sure you show the original filing status as married filing jointly and the new filing status as married filing separately. Start with the numbers on the joint return in Column A and show the adjustments in Column B to remove your spouse's income and deductions.

The person with the secondary social security number (the second number listed on the return) will need to file a new return with a filing status of married filing separately and show his or her own income and deductions.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

The form needed to correct previously filed Form 1040, Form 1040A, Form 1040EZ (PDF), as well as individual income tax returns submitted through TeleFile or e-file, is Form 1040X (PDF), Amended U.S. Individual Income Tax Return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Form 1040X (PDF), Amended U.S. Individual Income Tax Return, and instructions may be ordered by calling (800) 829-3676, or visit the Forms & Pubs section of our web site.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

The instructions for completing Form 1040X (PDF), Amended U.S. Individual Income Tax Return, list the mailing addresses for the service centers. If you are filing more than one amended return, be sure to mail each return in a separate envelope to the service center for the area in which you live.

References:

• Form 1040X Instructions, Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Form 1040X (PDF), Amended U.S. Individual Income Tax Return, is designed with three columns. Column A is used to show the figures from the original return. However, if you previously amended that return or it was changed by the IRS, enter the adjusted amounts. Column C is used to show the correct figures. The difference between the figures in Columns A and C is shown in Column B. On the back of the form you need to explain the specific changes being made on the return and the reason for each change. If the changes involve another schedule or form, attach it to Form 1040X (PDF). Be sure to enter the year of the return you are amending at the top of the form as required.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

You should send any schedules that have been changed or any Form W-2 not included in your original return. You do not need to send a copy of your corrected Form 1040EZ (PDF), Form 1040A, or Form 1040.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Generally, Form 1040X (PDF), Amended U.S. Individual Income Tax Return, must be filed within three years of the due date of the original return or within 2 years of the date you paid the tax, whichever is later, if you want to claim a credit or refund.

There are exceptions to this rule for certain items such as net operating loss carrybacks, carryback of certain business tax credits, bad debts, and worthless securities. Please review the Instructions for Form 1040X (PDF) for the exceptions.

References:

• Form 1040X Instructions and Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

If you file Form 1040X (PDF), Amended U.S. Individual Income Tax Return, to claim an additional refund, you should wait until after you received the refund from the original return to avoid a possible delay in processing. If you owe additional tax for your individual income tax return, you should file Form 1040X and pay the tax by or before the due date of the return to avoid penalties and interest.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

If you owe tax, you can pay the tax with the Form 1040X (PDF) and be billed for any interest. If the bill is not paid within 21 calendar days (10 business days if the amount equals or exceeds $100,000), a late payment penalty will be due from the date of the bill unless there is reasonable cause for the failure. If the original return was late, the amount due based on any additional tax on Form 1040X may be subject to the late filing penalty for the original return unless you have reasonable cause for the failure.

References:

• Form 1040X Instructions and Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

No, an amended return must be filed on a paper Form 1040X (PDF), Amended U.S. Individual Income Tax Return, and mailed to your servicing center for processing. You may submit the form after the IRS processes your original return.

References:

• Form 1040X Instructions and Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

Once accepted, you must allow the e-file return to process before making any changes. You cannot correct a mistake on a federal return which was filed electronically. You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Form W-2 you did not include. The Form 1040X (PDF) is a paper form.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You should allow up to 12 weeks for the processing of your amended return and receipt of your refund check.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

No, if you are due a refund from your amended return, you will receive a paper check.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You will need to contact our assistance line at (800) 829-1040 to receive information on the processing of your amended return. Amended/corrected returns are processed as quickly as possible. However, it could take 8 to 12 weeks to process an amended return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended

You cannot check the status of a refund for an amended return on the automated tax line or by accessing "Where's my Refund". Amended/corrected returns are processed as quickly as possible. However, it may take 8 to 12 weeks or longer to process the return. If 8 weeks have elapsed and you have not received your refund, call (800) 829-1040.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Copies of individual revenue rulings, revenue procedures, notices, and announcements, published in an Internal Revenue Bulletin (IRB), can be downloaded from the electronic reading room on the IRS Freedom of Information Reading Room (FOIA) at the following address:

Copies also are available in one of the local Federal Depositary Libraries in your community. To find the library nearest you, visit the Government Printing Office web site.

Chief Counsel Advice, Private Letter Rulings, and Technical Advice Memoranda, and Technical Expedited Advice Memoranda also may be downloaded from the electronic reading room on the IRS Freedom of Information website (www.irs.gov/foa), Written Determination or by faxing your request to (202) 622-5165. Or, you can telephone FOIA at (202) 622-5164.

Written Determinations issued before October 1998, however, are not available on the IRS web site. You can obtain them by either faxing or writing the IRS Freedom of Information Reading Room at the address given above.

IRS Notice 89-25, Q & A 12, as modified by IRS Revenue Ruling 2002-63, explains what constitutes a series of substantially equal payments from an IRA to avoid the 10 percent additional tax on early distributions from qualified retirement plans. The text of Notice 89-25 and Revenue Ruling 2002-63 are available in Internal Revenue Cumulative Bulletin 1989-1, at page 662 and Internal Revenue Cumulative Bulletin 2002-2 at page 710, respectively. The Internal Revenue Cumulative Bulletins are available at most IRS offices, law libraries and some public libraries.

The procedure for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year. The current procedures are in Internal Revenue Bulletin 2007-01, which can be found in Internal Revenue Bulletin 2007-1. The Revenue Procedure and the Internal Revenue Bulletin can be downloaded from the electronic reading room on the IRS Freedom of Information website.

A request for a letter ruling including the applicable user fee, should be submitted to:

An offer in compromise (OIC) is an agreement between a taxpayer and the Internal Revenue Service (IRS) that resolves the taxpayer's tax liability. The IRS has the authority to settle, or compromise, federal tax liabilities by accepting less than a full payment under certain circumstances. The IRS may legally compromise for one of the following reasons:

• Doubt as to Liability: Doubt exists that the assessed tax is correct.
• Doubt as to Collectibility: Doubt exists that the taxpayer could ever pay the full amount of tax owed. The minimum offer amount must generally be equal to (or greater than) the taxpayer's reasonable collection potential (RCP). The RCP is defined as the total of the taxpayer's realizable value in real and personal assets, plus his/her future income, minus reasonable living expenses.

Note: Unless the taxpayer files an OIC special circumstances, the offered amount must equal or exceed the RCP. Realizable value is the asset's quick sale value (amount which could be reasonably expected through the sale of the asset) minus what the taxpayer owes to a secured creditor.

If special circumstances exist, the service may accept an offer of less than the total RCP. The Service will consider two special circumstances: (1) payment of the total RCP would cause the taxpayer economic hardship; or (2) compelling public policy or equity factors support accepting an amount less than RCP.

• Effective Tax Administration: There is no doubt that the tax is correct and no doubt that the amount owed could be collected in full, but exceptional circumstances exist such that collection of the full amount would create economic hardship or compelling public policy or equity considerations provide sufficient basis for compromise. A taxpayer proposing a compromise because of compelling public policy or equity considerations must demonstrate circumstances that justify compromise even though similarly-situated taxpayers may have paid their liabilities in full.

For additional subjects on OFFER IN COMPROMISE see Offer in Compromise.

In order to be considered for an OIC, a taxpayer must:

• Not be in bankruptcy;
• Submit the $150 application fee or Form 656-A (PDF) Income Certification for Offer in Compromise Application Fee with the Form 656;
• Pay 20 percent of the offer amount with Form 656, Offer in Compromise Application Fee, or include Form 656-A, Income Certification for Offer in Compromise Application Fee, if the taxpayer is making a "lump sum" offer;
• Pay the first proposal installment with From 656, Offer in Compromise Application Fee, or include Form 656-A, Income Certification for Offer in Compromise Application Fee, if the taxpayer is making a "periodic payment" offer and pay additional installments when due while the IRS is evaluating the offer.

A "lump sum " offer is any offer of payments made in five or fewer installments. A "periodic payment" offer means any offer made in six or more installments. If the sole basis for the offer in compromise is doubt as to liability, the taxpayer does not have to pay the $150 application fee or submit a payment with the offer.

If a taxpayer submitting an offer has not filed all required federal tax returns or made estimated tax payments that are due, the taxpayer must file the returns or make the estimated tax payments within a time set by the IRS. Otherwise, the offer will be returned.

If an OIC proposed by a taxpayer is accepted by the Service, the taxpayer must comply with all federal tax filing and paying requirements for a period of five years following acceptance of the OIC, or until the OIC is paid in full, whichever is longer. This also includes making required estimated tax payments and federal tax deposits.

For additional topics on Offer in Compromise see Offer in Compromise.

First obtain the current version of Form 656 (PDF), Offer in Compromise Package available at www.irs.gov or by calling 1-800-TAX-Form. The package includes information and instructions for completing the form, as well as a worksheet that can be used to calculate an amount to offer. Form 433-A (PDF) , Collection Information Statement for Wage Earners and Self-Employed Individuals, and Form 433-B (PDF) , Collection Information Statement for Businesses (Revised 5/2001), are included in the Form 656 (PDF) package and may need to be completed as well depending upon individual situations. Taxpayers will need to review and include amounts for items such as housing and utilities from the Collection Financial Standards, and Necessary Expenses, to complete their collection information statements.

NOTE: For corporations and partnerships, Form 433-A (PDF) may be requested from corporate officers and individual partners.

References:

• For a listing of Frequently Asked Questions on Offer and Compromise see Offer and Compromise.

You may qualify for an Offer in Compromise if you are unable to pay your taxes in full or if you are facing severe or unusual economic hardship. Refer to Tax Topic 204, Offers in Compromise, for additional information.

References:

• Tax Topic 204, Offers in Compromise
• Form 656 (PDF) Offer in Compromise
• Additional topics Offer in Compromise

If you are suffering, or about to suffer a significant hardship because of the way Internal Revenue laws are being carried out, you may ask for special help from the IRS' Taxpayer Advocate Program. The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. You can reach that office by dialing (877) 777-4778.

References:

• Tax Topic 104, Taxpayer Advocate Service - help for problem situations

When you pay by check or money order, make it out to the "United States Treasury." Please show your correct name, address, social security number, daytime telephone number, and the tax year and form number on the front of your check or money order. Double check to make sure that you have printed your social security number correctly and that it matches the one used on your income tax return.

Enclose your payment with your return, but do not attach it to the form. If you received Form 1040-V (PDF), Payment Voucher, use it to send your payment to the IRS. This will help us process your payment more accurately and efficiently. Follow the instructions that come with the form.

You can also pay part or all of your tax by using a credit card (American Express Card®, Discover Card®, Master Card®, or Visa® card). Payments can be made by phone or Internet. There are two credit card processors (also referred to as service providers), which offer this service. Service providers charge you a convenience fee for the service.

References:

• Credit Card Benefits and Features

Yes. If you cannot pay the full amount due as shown on your return, you can ask to make monthly installment payments. However, you will be charged a one time user fee of $43.00, as well as interest on any tax not paid by its due date, and you can be charged a late payment penalty unless you can show reasonable cause for not paying the tax by the due date (April 16, 2007 for individual income tax returns) even if your request to pay in installments is granted. Before requesting an installment agreement, you should consider less costly alternatives such as a bank loan.

To request an installment agreement send Form 9465 (PDF), Installment Agreement Request, with your return or call (800) 829-1040. You should receive a response within 30 days. For more details on installment payments, refer to Tax Topic 202, What to do if You Can't Pay Your Tax, or Publication 594 (PDF), Understanding the Collection Process.

References:

• Publication 594 (PDF), Understanding the Collection Process
• Form 9465 (PDF), Installment Agreement Request
• Tax Topic 202, What to do if You Can't Pay Your Tax

You should file your return even if you can't pay the entire amount you owe. File by the due date of the tax return and pay as much as possible. By filing on time, you avoid the late filing penalty. By paying as much of the amount you owe, you reduce the amount of interest and late payment penalty that you will owe. If you are unable to pay the full amount of your balance, you can request an installment agreement to pay the amount due with Form 9465 (PDF) or calling (800) 829-1040. For more details on interest and penalties, refer to Tax Topic 201, The Collection Process, or Publication 594 (PDF) , What You Should Know About the IRS Collection Process.

References:

• Publication 594 (PDF), What You Should Know About the IRS Collection Process
• Tax Topic 201, The Collection Process

Interest, compounded daily, is charged on any unpaid tax from the due date of the return until the date of payment. The interest rate is the federal short-term rate plus 3 percent. That rate is determined every three months.

For current interest rates, go to News Releases and Fact Sheets and find the most recent Internal Revenue release entitled Quarterly Interest Rates.

In addition, if you filed on time but didn't pay on time, you'll generally have to pay a late payment penalty of one-half of one percent of the tax owed for each month, or part of a month, that the tax remains unpaid after the due date, not exceeding 25 percent. However, you will not have to pay the penalty if you can show reasonable cause for the failure. The one-half of one percent rate increases to one percent if the tax remains unpaid after several bills have been sent to you and the IRS issues a notice of intent to levy.

Beginning January 1, 2000, if you filed a timely return and are paying your tax pursuant to an installment agreement, the penalty is one-quarter of one percent for each month, or part of a month, that the installment agreement is in effect.

If you did not file on time and owe tax, you may owe an additional penalty for failure to file unless you can show reasonable cause. The combined penalty is 5 percent (4.5% late filing, 0.5% late payment) for each month, or part of a month, that your return was late, up to 25%. The late filing penalty applies to the net amount due, which is the tax shown on your return and any additional tax found to be due, as reduced by any credits for withholding and estimated tax and any timely payments made with the return. After five months, if you still have not paid, the 0.5% failure-to-pay penalty continues to run, up to 25%, until the tax is paid. Thus, the total penalty for failure to file and pay can be 47.5% (22.5% late filing, 25% late payment) of the tax owed. Also, if your return was over 60 days late, the minimum failure-to-file penalty is the smaller of $100 or 100% of the tax required to be shown on the return.

Also, refer to Tax Topic 653, IRS Notices and Bills and Penalty and Interest Charges.

References:

• Tax Topic 653, IRS notices and bills and penalty and interest charges
• News Releases and Fact Sheets

If you cannot pay the full amount due, you can ask to make monthly installment payments. You can be charged a fee for this arrangement. Penalties and interest will continue to accrue on the unpaid amount until the account balance is paid in full. Refer to Tax Topic 202, What to Do if You Can't Pay Your Tax, for more information.

References:

• Tax Topic 202, What to do if you can't pay your tax
• Form 9465 (PDF), Installment Agreement Request

If you need an exact copy of a previously filed and processed return and all attachments (including Form W-2), you must complete Form 4506 (PDF), Request for Copy of Tax Return and mail it to the IRS address in the instructions along with a $39 fee for each tax year requested. Copies are generally available for returns filed in the current and past 6 years.

In cases where an exact copy of the return is not needed, tax return and transcripts may be ordered. The tax return transcript shows most line items contained on the return as it was originally filed, including any accompanying forms and schedules. In most cases, a tax return transcript will meet the requirements for lending institutions for mortgage verification purposes.

The transcript can be ordered by completing a Form 4506-T (PDF) or calling (800) 829-1040 and following the prompts in the recorded message. There is no charge for the transcript and you should receive it in 10 business days from the time we receive your request. Tax return transcripts are generally available for the current and past three years. If you need a statement of your tax account which shows changes that you or the IRS made after the original return was filed, you must request a "Tax Account Transcript". This transcript shows basic data including marital status, type of return filed, adjusted gross income, taxable income, payments and adjustments made on your account. Tax return and account transcripts are generally available for the current and past 3 years.

Form 4506-T (PDF) can also be used to get proof from the IRS that you did not file a tax return for a particular tax year.

Forms can be downloaded at irs.gov/forms/pubs or ordered by calling (800) 829-3676.

References:

• Form 4506 (PDF) Request for Copy of Tax Return
• Form 4506-T (PDF) Request for Transcript of Tax Return

At the present time, it is not possible to request a copy of your return via the Internet. If you need an exact copy of a previously filed and processed Federal return, you must file Form 4506 (PDF), Request for Copy of Tax Return. In cases where an exact copy of the return is not needed, tax return and tax account transcripts may be ordered, by calling (800) 829-1040 or completing and mailing Form 4506-T (PDF), Request for Transcript of Tax Return. There is a $39 fee for copies of your previously filed tax forms and all attachments (including Form W-2) for each tax period requested. You should allow 60 calendar days for a response. There is no charge for tax return transcripts or Form W-2 information.

References:

• Form 4506 (PDF) Request for Copy of Tax Return
• Form 4506-T (PDF) Request for Transcript of Tax Return

The quickest way to obtain a copy of a prior year Form W-2 is through your employer. If that is not possible, you can order and pay for copies of your entire return (attachments include Form W-2) from IRS, or order Form W-2 information at no charge from the IRS. The IRS can provide Form W-2 information for up to 10 years. Information for the current year is generally not available until the year after it is filed with the IRS. For example, Form W-2 information for 2005, filed in 2006, will not be available from IRS until 2007.

To receive a copy of your return or transcript, complete and mail Form 4506 (PDF), Request for Copy of Tax Return or Form 4506-T (PDF) Request for Transcript of Tax Return. You should allow 60 calendar days for a response.

References:

• Form 4506 (PDF), Request for Copy of Tax Return
• Form 4506-T (PDF) Request for Transcript of Tax Return

Yes. You can get an extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, by the due date of the return. By filing the extension, you avoid the late filing penalty. However, Form 4868 does not extend the time to pay your income tax. For more details, refer to Tax Topic 304, Extensions of Time to File Your Tax Return.

Special rules apply to U.S. citizens and residents whose home and main place of business or post of duty are outside the United States or Puerto Rico on the return due date, April 15. For more information, refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

References:

• Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
• Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
• Tax Topic 304, Extensions of Time to File Your Tax Return

The form to file for an extension of time to file your Forms 1040, 1040A and 1040EZ, is Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. You must file Form 4868 on or before April 15.

An extension of time to file is not an extension of time to pay. You must make an accurate estimate of your tax and send any necessary payment with your Form 4868. If you find you cannot pay the full amount due with Form 4868, you can still get the extension. You will owe interest on the unpaid amount.

You will be billed for a late payment penalty, which equals one-half of one percent of the unpaid tax for each month from the original due date of payment, but not exceeding 25 percent. However, you will not have to pay the penalty if you can show reasonable cause for the failure to pay.

Refer to Publication 17, Your Federal Income Tax, for additional information on filing extensions for your individual tax returns.

References:

• Publication 17, Your Federal Income Tax
• Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
• Publication 54 , Tax Guide for U.S. Citizens and Resident Aliens Abroad

Yes, you should file a Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to extend your time to file even if you are due a refund.

If you are due a refund, you will not be charged a late filing penalty unless a subsequent adjustment to your tax liability is made that results in an underpayment of tax. You will not have to pay the penalty, however, if you can show reasonable cause for your failure to file the return. In such case you still will be charged a late payment penalty for any amount due. An example of a subsequent adjustment that results in an underpayment of tax is an examination of your return with changes that increase your total tax owed.

References:

• Publication 17, Your Federal Income Tax
• Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

Whether you have to file a tax return depends on your filing status, age, and gross income. For more information refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, to determine if you are required to file a federal tax return. Regardless of your filing requirement, you will need to file a tax return if you are due a refund of income tax withheld from your pay, or you qualify for the earned income credit or the additional child tax credit.

Late filing penalties are based on the amount owed. If you have a refund coming there will be no penalty.

If you file a return, you have two years from the time the tax was paid to file a claim for a credit or must file a claim for a credit or refund within three years from the date you must filed the return or two years from the time the tax was paid, whichever is later. If you do not file a return, you have two years from the time the tax was paid to file a claim for a credit or refund. The amount of any refund cannot be more than any tax paid within the 3-year period (plus the period of any extension of time to file your return), or within the 2-year period if no return was filed, immediately before you filed the claim. The time you file your claim may be based on the income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions for the original return) are considered paid on the due date.

References:

• Publication 17, Your Federal Income Tax
• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Publication 596, Earned Income Credit
• Tax Topic 301, When, where, and how to file
• Tax Topic 306, Penalty for underpayment of estimated tax

You need to file the tax return as soon as possible. If any taxes are owed, pay them with your return. If you are unable to pay the amount in full, refer to Tax Topic 202, What To Do If You Can't Pay Your Tax.

References:

• Tax Topic 202, What To Do If You Can't Pay Your Tax

If there is a refund due to you, no penalty for late filing will be charged. The penalty is based upon the unpaid taxes as of the due date of the return. The deadline to file a claim for a credit or refund is three years from the date you filed the return or two years from the time the tax was paid, whichever is later. If you do not file a return, you have two years from the time the tax was paid to file a claim for credit or refund. The amount of any refund cannot be more than any tax paid within the 3-year period (plus the period of any extension of time to file your return), or within the 2-year period if no return was filed immediately before you filed the claim. The time you file your claim may be based on the postmark date for this purpose. Income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions of the original return) are considered paid on the due date.

A return delivered to the Service by U.S. mail after the due date for the return is considered timely filed only if the return was postmarked on or before the due date of the return. For example, an income tax return postmarked April 19th and received by the Service on April 21st is considered filed on April 21st. Refer to Internal Revenue Code 7502(a). This rule includes dates marked or recorded by any private delivery service designated by the Service. If April 15th falls on a Saturday, Sunday, or holiday, the return is considered timely if it is postmarked on the next business day.

References:

• Internal Revenue Code 7502(a)

If you are unable to file your individual tax return by the due date, you can get an automatic 6-month extension of time by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Returns, before the due date, usually April 15. By filing this form, you can avoid a late filing penalty. However, this extension does not give you more time to pay the tax you owe. It is only an extension of time to file your return. If you need an extension of time to file, you need to estimate how much tax, if any, you'll owe, and include that payment with your Form 4868. If you cannot pay the entire amount or a part of that amount, please see the information above.

If you are a U.S. citizen, resident or a member of the armed forces, whose home and main place of business or post of duty are outside the U.S. and Puerto Rico on the return due date, you are allowed a two-month extension until June 15, to file your return and pay any tax due. If you use this automatic extension, you must attach a statement to your return saying that your home and your main place of business or post of duty are outside the U.S. and Puerto Rico on the due date of your return. If you have a balance due on your return, it will be subject to interest from the due date (usually April 15) until you pay the tax.

References:

• Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
• Publication 17, Your Federal Income Tax

If you need an extension of time to file, you need to estimate how much tax, if any, you'll owe on Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. You do not have to pay the amount of the estimate in order to obtain the extension. However, the extension does not give you more time to pay the tax you owe; it is only an extension of time to file your return. If you owe any amount of tax when you file your return, you will be charged interest on that unpaid balance from the original due date (usually April 15) of the return. You will also be charged a late payment penalty if the unpaid balance is more than 10 percent of your actual tax liability unless you have reasonable cause for the failure to pay.

References:

• Publication 17, Your Federal Income Tax

Interest will be assessed from the due date of the return. When you file your return, simply pay the amount due. The IRS will send a notice of the interest due. You will also be charged a late payment penalty if the unpaid balance is more than 10 percent of your actual tax liability unless you have reasonable cause for the failure to pay.

If you to pay before you file your return, you do not need to fill out another form to send in with your check; however, you should make sure that the front of your check shows your correct name, address, social security number, daytime telephone number, and the tax year. You should make the check payable to the "United States Treasury." When you file your return, simply pay any remaining amount due. The IRS will send you a notice of the interest due, which will be assessed from the due date of the return. You will be charged a late payment penalty which equals one-half of one percent of the unpaid tax for each month from the original due date of the payment, but not exceeding 25 percent, unless you have reasonable cause for the failure to pay.

References:

• Publication 17, Your Federal Income Tax

Your return must be postmarked by June 15th.

References:

• Publication 17, Your Federal Income Tax
• Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

No. You are allowed an automatic 2-month extension (until June 15, if you use a calendar year) to file your return and pay any federal income tax that is due if you are a U.S. citizen or resident, only if:

• You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or you are in the military or naval service on duty outside the United States and Puerto Rico.

Vacationing is a temporary status that does not meet the criteria for the automatic 2-month extension.

References:

• Form 4868 , Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

In general, employers must provide employees with a Form W-2 by January 31. If you have not received your Form W-2 you should:

First, contact your employer to find out if or when the Form W-2 was mailed. You may not have received your Form W-2 because of an incorrect or incomplete address. This can be checked and corrected when you talk to the employer.

If the Form W-2 was returned to the employer because of an address problem, or was not yet issued, allow a reasonable amount of time for the employer to re-mail or issue the Form W-2. Then, if you still do not receive your Form W-2, contact the IRS for assistance at (800) 829-1040. When you call, you will need to give us the following information in order for us to prepare Form 4598, Form W-2, 1098, or 1099 Not Received, Incorrect or Lost.

1. Your employer's name and complete address, including zip code, employer identification number (if known), and telephone number,
2. Your name, address, including zip code, social security number, and telephone number; and
3. An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer.

If you receive a corrected Form W-2 after you file your return, and it does not agree with the income or withheld tax you reported on your return, you must file an amended return, Form 1040X (PDF), Amended U.S. Individual Income Tax Return.

References:

• Form 4852 (PDF), Substitute for a Missing Form W-2, Wage and Tax Statement or Form 1099-R, Distribution From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc.

• You can download them electronically at Forms & Pubs or call 800-TAX-FORM (800-829-3676) M-F 7:00 am - 10:00 pm. You can order by mail using the order blank in the tax package you receive in the mail. Certain forms and publications are available at most local IRS offices, participating libraries, or post offices.

By phone: Call (800) 829-3676 (available M-F 7:00 am - 10:00 pm).

If you need tax forms or would like instructions for completing your federal income tax return, your local library may have just what you need.

The Offer and Compromise form you must complete is Form 656 (PDF), Offer in Compromise.

You can get this form by calling (800) 829-3676 or you can download it at Forms & Pubs through our internet site.

References:

• Publication 594 (PDF), The IRS Collection Process
• Publication 594SP (PDF), Comprendiendo el Proceso del Cobro
• Form 656 (PDF), Offer in Compromise
• Tax Topic 204, Offers in compromise

All IRS forms are available for download at Forms & Pubs on our website. All forms, except for any marked with an "Info Copy Only" or similar label, are approved for use.

References:

• Forms & Pubs

IRS provides for the approval and acceptance of computer-prepared and computer-generated tax forms that are filed by individual taxpayers and tax practitioners, in place of many of the official IRS printed forms. For additional information, refer to Tax Topic 253, Substitute Tax Forms.

References:

• Tax Topic 253, Substitute Tax Forms
• Publication 1167 (PDF) , Substitute Tax Form and Schedules

You can download the tax years 1992 through the current year on this web site at Forms & Pubs. You can also order tax forms by calling (800) 829-3676.

References:

• Forms & Pubs

Refer to our Frequently Asked Downloading and Printing Questions.

To view/print a PDF file from the Web, download the file to your hard drive or diskette, launch the Acrobat Reader (an icon will be created during the setup process) and open the file you just saved. If you need help getting around the IRS web site or assistance retrieving files and forms, we can help you. Call (800) 876-1715 or if outside the US and Canada dial (309) 229-7111 or send a message to the IRS Web Site Help Desk e-mail address at helpdesk@speedymail.com. Although we can be pretty busy at times we will try to help you.

References:

• Frequently Asked Downloading and Printing Questions
• IRS Web Site Help Desk e-mail at helpdesk@speedymail.com.

First make sure that you have the latest version of Adobe Acrobat Reader software. Adobe Acrobat Reader software is needed to view and print PDF files (the preferred format for viewing or printing IRS forms, instructions, and publications).

Adobe Acrobat Reader is available free-of-charge from hundreds of sites on the Web, including the IRS web site. However, the best way to get the free software is from Adobe's home page. Their site offers two versions of the Reader, versions for most platforms (Macintosh, all Windows versions, etc.), and they even offer the user his/her language preference.

Adobe provides comprehensive instructions for downloading the software.

To view or print a PDF file from the Web, download the file to your hard drive or diskette, launch the Acrobat Reader (an icon will be created during the setup process) and open the file you just saved. The document will appear on your monitor and you can print from there. Some web browsers will launch the reader automatically when you download a PDF file.

Also see Frequently Asked Downloading and Printing Questions on our website.

References:

• Adobe's home page
• Frequently Asked Downloading and Printing Questions

You can call the IRS at (800) TAX-FORM or (800) 829-3676 and place an order for forms or publications. These numbers are available M-F 7:00 am - 10:00 pm. For more information refer to Tax Topic 155, Forms/Publications - How to Order..

The information below may also be helpful:

• Internet: Forms & Pubs
• FTP: www.irs.gov/pub/irs-pdf

The IRS web site help desk at (800- 876-1715) (or if outside the US and Canada dial (309) 229-7111) or the IRS Web Site Help Desk e-mail address at help desk @speedymail.com offer technical assistance for transmission problems (not tax help).

Publication 1796 IRS Federal Tax Products CD-ROM contains hundreds of tax forms, instructions and TIPS (Taxpayer Information Publications) for current and prior years back to the 2000 tax year. It runs on Windows 95/98/4.0 and Macintosh 7.0 or later platforms. You may purchase the CD-ROM from the National Technical Information Service (NTIS) at Order 2004 Tax Products CD-ROM.

References:

• Tax Topic 155, Forms/Publications - How to Order
• 2004 Tax Products CD-ROM
• Publication 1796 IRS Federal Tax Products Federal Tax Forms

The contents of Publication 78 are now listed on IRS web site. The listing is accessible through the Tax Information for You and Tax Information for Business sections, or you may go directly to the electronic version of Publication 78, Cumulative List of Organizations.

References:

• Publication 78, Cumulative List of Organizations
• Tax Information for You
• Tax Information for Business

Yes. Form I-9, Employment Eligibility Verification is available from the Bureau of Citizenship and Immigration Services, or call (800) 870-3676.

References:

• Bureau of Citizenship and Immigration Services

Please refer to Publication 910 (PDF), IRS Guide to Free Tax Services , for a listing of forms and publications available. They are also available at Forms & Pubs.

References:

• Publication 910 (PDF), IRS Guide to Free Tax Services
• Tax Topic 155, Forms and publications - how to order

Yes, Form 8379 (PDF), Injured Spouse Claim and Allocation, is the form used to request your portion of a joint refund.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 17, Your Income Federal Tax Return

You must contact your Office of Child Support Enforcement.

References:

• Publication 504, Divorced or Separated Individuals
• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement.

The answer varies depending on the state that is involved. You need to contact the state involved by linking to its page on the U.S. Department of Health and Human Services Administration for Children & Families Offices of Child Support Enforcement web site to get this information.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement

When a joint return is filed and only one spouse owes past due federal tax, past-due child and/or child spousal support, a federal debt, or state income tax, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

1. Filed a joint tax return,
2. Have reported income (such as wages, interest, etc.)
3. Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments) or claimed the earned income credit or other refundable credit, and
4. Have an overpayment, all or part of which can be applied against the past-due amount for which you are not liable.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

You can file Form 8379 (PDF), Injured Spouse Claim and Allocation, with your joint return or after you have filed. If filed with your return, attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your joint return, mail Form 8379 (PDF) to the same IRS Service Center where you lived when you filed your joint return. Be sure to include copies of all Forms W-2 and W-2G of both spouses and any Form 1099-R (PDF) showing income tax withheld.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

Your spouse can ask the agency that might be claiming the refund for a past-due debt. Another source of information is the Financial Management Service Help Desk at (800) 304-3107.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

You can file separate or you can file a joint return with a request for injured spouse relief. To file for injured spouse relief, you need to file Form 8379 (PDF), Injured Spouse Claim and Allocation. Attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your return you can file Form 8379 (PDF) by sending it separately to the same IRS Service Center where you filed your return.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

Yes, but only if you are not the spouse required to pay the past-due debt. Overpayments involving community property states will be allocated according to state law.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• Publication 555, Community Property

Yes, you can file electronically.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

In order to change your name, you must contact the Social Security Administration. They will issue a new social security card reflecting your new name and automatically send us your new name. To change the name shown on your card, you need to complete SSA Form SS-5, Application for a Social Security Card. You can also obtain Form SS-5 by calling SSA at 1-800-772-1213 or visiting your local SSA office. Note: Form SS-5 is filed with SSA.

References:

• Social Security Administration
• SSA Form SS-5 Application for a Social Security Card

IRS records are generally updated 10 days after the records at the Social Security Administration are changed.

References:

• Social Security Administration

The name on the refund check is spelled the way it appears on your tax return. If the address label you receive is spelled wrong, do not use the label. Instead, print the information on the tax return. You can also call (800) 829-1040 and we can change the spelling of your name over the phone.

You need to contact the Social Security Administration. They will issue you a new social security card reflecting your married name and automatically send an update to us. To change the name shown on your card, you need to complete SSA Form SS-5, Application for a Social Security Card. You can also obtain Form SS-5 by calling SSA at 1-800-772-1213 or visiting your local SSA office. Note: Form SS-5 is filed with SSA.

References:

• Social Security Administration
• SSA Form SS-5 Application for a Social Security Card

You should contact the Social Security Administration at (800) 772-1213.

References:

• Social Security Administration

You can still file Married Filing Jointly without changing your name with the Social Security Administration. However, you do need to show your maiden name on the tax return instead of your married name.

You can use the Form W-2 you received from your employer. Use your married name (already provided to Social Security Administration) on your tax return.

Tell your employer about your name change so that your next Form W-2 reflects your married name.

It is important that the name the Social Security Administration (SSA) has in its system for your social security number agrees with the name on your tax return. You have a choice. You can file with your maiden name and contact the Social Security Administration after you file your return. Or, if you have enough time before the due date of your return, you can contact the Social Security Administration and have your records changed. Please wait 10 days to file your tax return.

To change the name shown on your social security card, you need to complete Form SS-5, Application for a Social Security Card. You can obtain Form SS-5 by calling SSA at 1-800-772-1213 or visiting your local SSA office. Note: Form SS-5 is filed with SSA.

The Social Security Administration will issue you a new security card reflecting your married name and automatically send an update to us.

References:

• Social Security Administration
• Form SS-5

You are entitled to the exemption if your child qualifies as your dependent. To correct the return, you must provide the correct social security number information for your daughter. You can return it with a copy of the IRS letter in the envelope provided or contact the phone number listed in the upper right-hand corner of the letter for assistance.

The IRS sends a letter or notice to you to request payment for taxes, notify you of a change to your account, or request additional information. Please review the information on your entire tax return and compare it with the information on the notice. If the notice tells you that a correction was made to your account and you agree with the correction, a reply is not needed unless a payment is due. If you do not agree with the correction we made, it is important that you respond to the letter or notice as requested. Please call or write to us and tell us why you disagree so any necessary action can be taken. If you are due a refund as a result of our adjustment, it will be sent to you unless you owe other amounts the law requires us to collect (for example, related tax accounts, child support, student loans, etc.). Notices and refund checks are sent from different IRS locations. Any refund issued as a result of our change or correction, should be received within 6 weeks from the date of the notice. Refer to Tax Topic 651, Notices - What to do, for additional information.

References:

• Tax Topic 651, Notices - what to do

You can call the National Taxpayer Advocate line. Since October 1998 there has been a national toll-free Taxpayer Advocate Program (formerly Problem Resolution Office), available 8:00 am until 8:00 pm Monday through Friday. You may reach the hotline by calling (877) 777-4778.

References:

• Tax Topic 104, Taxpayer Advocate Service - help for problem situations

No. CP 2000 is a proposal based on comparing your return with information reported to the IRS by employers, banks, businesses and other payers. You may agree, disagree, or partially agree with the proposal. Refer to Tax Topic 652, Notice of Underreported Income - CP 2000, for additional information.

References:

• Tax Topic 652, Notice of under-reported income - CP 2000

If you believe the IRS made a mistake with the figures, or didn't consider some important information, call the IRS at the number listed on the notice to discuss the matter. If possible, please have a copy of your tax return and the notice when you call.

Interest is charged on any unpaid tax from the due date of the return until the date of payment. The interest rate is determined every three months and is the federal short-term rate plus 3 percent. Interest is compounded daily. If you paid the net amount of tax that was due based on the tax shown on the return, and later determine that more tax should have been shown on the return, you will incur a failure to pay penalty. Additionally, when the IRS bills you for any tax, penalty, or interest, if you do not pay the bill within 21 calendar days (10 business days if the amount equals or exceeds $100,000), then a late payment penalty will be assessed from the date of the bill unless you have reasonable cause for the failure. The amount of the penalty is one-half of one percent of the tax owed for each month, or part of a month, that the tax remains unpaid, up to 25 percent.

If you file on time but don't pay the net amount due based on the tax shown on the return, you will generally have to pay a late payment penalty of one-half of one percent of the tax owed for each month, or part of a month, that the tax remains unpaid after the due date, up to 25 percent. However, you will not have to pay the penalty if you can show reasonable cause for the failure.

References:

• Publication 17, Your Federal Income Tax
• Publication 594 (PDF), What you Should Know About The IRS Collection Process
• Tax Topic 653, IRS notice and bills, penalties and interest charges
• The Newsroom

If you believe the IRS made a mistake in the figures, call the phone number listed on the notice to discuss the matter before filing an amended return. If possible, please have a copy of your tax return, and the notice when you call.

If your account has not been credited with all of your deposits, call the toll-free number on your notice to discuss the matter. Please have the notice and a list of your deposits when you call.

Allow at least six weeks from the date of the notice, for your refund to be mailed to you. We could not include the check with your notice, because checks are processed in a different location and mailed by a different system. If it has already been longer than six weeks, please call us at the toll-free number listed on your notice. If possible, please have a copy of the IRS notice and a copy of your tax return when you call.

Processing timer a refund return depends on the method used for filing. If you e-file opting for direct deposit and have not received your refund within 3 weeks after filing your return (eight weeks if you filed a paper return opting for a paper check), you can check your refund status by clicking on "Where's My Refund" then go to "Get My Refund Status" (after inputting the required data). Or, you can call the Refund Hotline at (800) 829-1954. Be sure to have available a copy of your current tax return because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of your refund. If you have requested direct deposit, the refund should take one week less time to be issued as opposed to getting a paper check.

If you e-file with direct deposit and have not received your refund within three weeks after filing your return (five weeks if you filed paper with direct deposit), you can check your refund status by clicking onWhere's My Refund " then go to "Get My Refund Status" (after inputting the required data). Or, you can call the Refund Hotline at (800) 829-1954. Be sure to have available a copy of your current tax return because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of your refund.

No. The account has to be in your name.

You will need to contact your bank to determine when the deposit was made. The deposit will be recorded on your bank statement. However, if you use an automated system to check on your bank account balance, you will know that your refund has been deposited when your balance has increased by the amount of your expected refund.

You can now check the status of your refund via Internet. Access the IRS website at www.irs.gov and follow the links to check your refund status. You must provide your social security number, filing status, and refund amount.

Refund information does not become available until it has been 6 weeks since you filed your tax return (3 weeks if you filed electronically). After waiting the appropriate number of weeks, the fastest, easiest way to find out about your current year refund is to log onto www.irs.gov. Click on Where's My Refund then go to Get My Refund Status or you can call Refund Hotline at (800) 829-1954. Be sure to have a copy of your current tax return available because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of our refund. The IRS updates refund information every seven days. Refer to Tax Topic 152, Refunds - How Long They Should Take, for additional information.

References:

• Tax Topic 152, Refunds - How Long They Should Take

You may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Your refund will automatically be applied to any outstanding balances.

Under the law, state and Federal agencies refer to the IRS the names of taxpayers who are behind in their support payments, taxes, and loans. Your tax refund may not be refunded to you if you are delinquent in child or child and spousal support payments, have a past due Federal debt (such as a student loan), or owe state income taxes. Therefore, your refund will be used to pay other debts you owe. For additional information, refer to Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations.

References:

• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

As a condition of your agreement, any refund due you in a future year will be applied against the amount you owe. Therefore, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. The IRS will automatically apply the refund to the taxes owed. If the refund does not take care of the tax debt; you must continue the installment agreement.

Whether a refund will be sent to you, sent to the trustee, or offset against outstanding liabilities will depend on local bankruptcy rules, the terms of your Chapter 13 plan, as well as the individual facts and circumstances of your case.

Call the IRS at (800) 829-1954. If your refund check has not been cashed, we can normally provide a replacement within six to eight weeks. You may need to complete a Form 3911 (PDF) Taxpayer Statement Regarding Refund, to initiate a claim. If your refund check has been cashed the Financial Management Service (FMS) will provide a claim package which includes a copy of the check. FMS will review the claim and the signature on the cancelled check before determining whether another refund can be issued.

Because you are due a refund, you will not be charged a late filing penalty or a late payment penalty; however, if you wish to file a claim for your refund, you must do so within certain time periods. If you file a return, you must file a claim for a credit or refund within three years from the date you filed the return or two years from the time the tax was paid, whichever is later. If you do not file a return, you only have two years from the time the tax was paid to file a claim for credit or refund. The amount of any refund cannot be more than any tax paid within the 3 year period (plus any extension of time to file your return), or within the 2-year period if no return was filed, immediately before you filed the claim. The time you file your claim will be based on the postmark date for this purpose. Income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions of the original return) are considered paid on the due date.

Keep in mind that you may be charged a late filing penalty, if a subsequent adjustment to your tax liability is made that results in an underpayment of tax. The penalty is usually 5% for each month or part of a month that the return is late, but not more than 25%. An example of a subsequent adjustment that results in an underpayment of tax is an examination of your return with changes that increase your total tax owed. You will not have to pay the penalty, however, if you can show reasonable cause for your failure to file the return. In such a case, you still will be charged a late payment penalty for any amount due unless you can show reasonable cause for the late payment.

In cases where there is a family dispute over the proceeds of a refund, you can request a copy of the front and back of the cancelled refund check that was issued in your name. You can also request a copy of the original tax return filed under your name. Call (800) 829-1040 and follow the IRS representative's instructions for verifying the signature on your tax return or cancelled refund check.

If you need to know whether a federal tax refund check that was issued to you has been cashed, you can call (800) 829-1954 and request Form 3911 (PDF), Taxpayer Statement Regarding Refund.

If you are inquiring about a check that was issued to someone other than yourself, the IRS is not allowed under the Privacy Act of 1974 to disclose any information.

References:

• Form 3911 (PDF), Taxpayer Statement Regarding Refund

Yes, however many U.S. Post Offices choose not to forward refund checks. You should check with your local Post Office for their procedures.

An individual's tax return is protected under the Internal Revenue Code and the Privacy Act of 1974. Therefore, the IRS is restricted from releasing information concerning your former spouse's account. However, if your state office of child support enforcement has notified the Treasury of a past-due child support obligation, the refund may be offset through the Treasury Offset Program to pay the debt. For more information, contact your state office of Child Support Enforcement.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

When a joint return is filed and only one spouse owes past-due child support, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

1. file a joint tax return,
2. have reported income (such as wages, interest, etc.)
3. have made and reported tax payments (such as withholding), or claimed the earned income credit or other refundable credit, and
4. have an overpayment, all or parts of which may be applied against the past-due amount.

Refer also to our Frequently Asked Question section on Injured Spouse in the IRS Procedures section.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

You must file a claim with your local office of child support enforcement. For more information, follow the state link at the U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement..

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement.
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

An individual's tax return is protected under the Internal Revenue Code and the Privacy Act of 1974. Therefore, the IRS is restricted from releasing information concerning your former spouse's account. However, if your state office of child support enforcement has notified the Treasury of a past-due child support obligation, the refund may be offset through the Treasury Offset Program to pay the debt. For more information contact your state office of Child Support Enforcement.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement.
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

If you are due a refund but have not paid certain amounts you owe, such as child support, all or part of your refund can be used to pay all or part of the past-due amount. This applies to a joint return. When a joint return is filed and only one spouse owes past-due child and spousal support or a federal debt, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund. For most individuals, you must have received income such as wages, have made tax payments such as withholding, and report the income and tax payments on the joint return. However, if your main home was in a community property state refer to Form 8379 for eligibility requirements.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

A split refund lets you divide your refund, in any proportion you want, and direct deposit the funds in up to three different accounts with U. S. financial institutions.

Instead of choosing between depositing your refund into a checking or saving account and later moving part of your refund to another account, you can allocate your refund among up to three different accounts and send your money where you want it the first time.

By splitting your refund, you get the convenience of directing some of your refund to your checking account for immediate needs and sending some to savings for future use. Plus, you get the safety and speed of direct deposit, meaning you will have access to your refund faster than if you opt to receive a paper check.

Simply complete and attach Form 8888, Direct Deposit of Refund to More Than One Account, to your federal income tax return to tell IRS how much and to which of your accounts you want your refund deposited.

Yes, you can ask IRS to direct deposit your 2006 refund into one account, or split it among two or three different accounts. The choice is yours.

If you want your refund deposited into one account, use the special direct deposit lines on your tax return (Forms 1040, 1040A, etc.). If you want your refund deposited to two or three accounts, use Form 8888, Direct Deposit of Refund to More Than One Account.

Your deposit to each account must be at least $1.00.

Yes, you can split your refund among up to three different U.S. financial institutions as long as they will accept a direct deposit to your account.

No, you can split your refund whether you file electronically or on paper. However, IRS recommends using e-file to avoid simple mistakes that could change the amount of your refund, and therefore the amount available for deposit.

Yes, you can split your refund on an original return filed on any of the following returns: Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-SS, or 1040-PR. However, you cannot split your refund if you file Form 1040EZ-T, Request for Refund of Federal Telephone Excise Tax, or Form 8379, Injured Spouse Allocation.

No, splitting your refund will not cause a delay. Because it uses direct deposit technology, your funds will be in your account(s) faster than if you opt to receive your refund in a paper check.

No, you cannot split your refund between a direct deposit and paper check. You can either opt for the safety, security and speed of direct deposit to one, two, or three separate accounts or request your refund via a paper check.

Yes, you can electronically direct your refund to one, two or three separate accounts at your discretion. This change gives you more convenience, flexibility and options in managing your finances.

You can designate a direct deposit to one account directly on the Form 1040 series of forms or you can use Form 8888 Direct Deposit of Refund to More Than One Account, to split your refund among two or three different accounts.

No, you have the flexibility of dividing and directing your refund any way you want. There is no requirement to make the deposits equal.

IRS will direct deposit refunds to any checking or saving accounts with any U.S. financial institution that accepts electronic deposits. However, you should verify that your financial institution accepts direct deposits for the type of account you want to direct your deposit to and verify the account and routing numbers.

You can ask IRS to direct deposit a refund on a joint return into your account, your spouse's account, or a joint account. However, state and financial institution rules can vary and you should first verify your financial institution will accept a joint refund into an individual account.

You can direct your refund to any of your checking or savings accounts with a U.S. financial institution as long as your financial institution accepts direct deposits for that type of account and you provide valid routing and account numbers. Examples of savings accounts include: passbook savings, individual development accounts (IDAs), individual retirement arrangements (IRAs), health savings accounts (HSAs), Archer MSAs, and Coverdell education savings accounts.

However, some financial institutions will accept direct deposits for some types of accounts, but not others. Contact your financial institution to ensure they will accept your direct deposit and verify your account and routing number.

IRS also encourages taxpayers and their preparers to ensure account and routing numbers are accurately entered on returns so your funds can be deposited as intended.

You should ensure your financial institution accepts direct deposits to prior year IRA accounts.

As with all IRA deposits, the account owner is responsible for informing their IRA trustee of the year for which the deposit is intended and for ensuring their contributions do not exceed their annual contribution limitations. IRS direct deposits of federal tax refunds will not indicate a contribution year for IRA accounts.

If you fail to notify your IRA trustee of the intended year for the deposit, your trustee can assume the deposit is for 2007.

IRS is not responsible for the timeliness or contribution amounts related to an IRA direct deposit. Since an error on your return or an offset to your refund could change the amount of refund available for deposit (for more information, see Are there conditions that could change the amount of my direct deposits?) you must verify the deposit was actually made to the account by the due date of the return (without regard to extensions) and the deposit amount. If the deposit is not made into your account by the due date of the return (without regard to extensions), the deposit is a contribution for 2007, rather than 2006. You must file an amended 2006 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

No, you can direct your refund to either a checking or savings account; you cannot opt for a direct deposit into a loan account.

Tax preparation fees could vary. Ask your tax professional about his/her fees up front.

No, you can direct your refund to any of your checking or savings accounts; you cannot direct your refund to someone else's account (except for your spouse's account, if this is a joint direct your refund to someone el's account (except for your spouse's account, if this is a joint refund).

There are several factors that could change the amount of your tax refund - resulting in either a larger or smaller refund than expected. Examples that could increase your refund are math errors and other mistakes. Examples that could decrease your refund include math errors, mistakes, owing delinquent federal taxes, state taxes, child support, student loans, or other delinquent federal obligations or if the Earned Income Tax Credit (EITC) portion of your refund is withheld pending further review.

For additional information, see - What if a mistake on my return increases the amount of my refund?, What if I owe back taxes to IRS?, How will IRS handle my split refund deposits if the Earned Income Tax Credit (EITC) portion of my refund is withheld pending further review? Are there other conditions that could reduce the amount of my refund and change the amount I want deposited to each account? and What will happen if I owe both back taxes to IRS and back child support, state taxes, student loans, etc?

If you split your refund among multiple accounts and the mistake results in a larger refund than you expected, IRS will add the difference to the last account you designated.

Example: Your return shows a refund of $300 and you ask IRS to split the refund among three accounts, depositing $100 to each account. Due to an error, your refund is increased by $150. IRS will adjust your direct deposits as follows

Requested : Account 1: $100 Actual direct deposits $100

Requested: Account 2: $100 Actual direct deposits $100

Requested: Account 3: $100 Actual direct deposits $250 ($100 requested plus $150 adjustment)

You will receive a letter from IRS explaining any errors resulting in adjustments to your return, refund amount, and direct deposit(s).

IRS recommends using electronic filing to avoid math errors and other common problems that can result in adjustments to your return and change the amount of your refund.

If the mistake results in a smaller refund, IRS will use a bottom-up rule and deduct the difference from the amount you designated fro the last account shown on Form 8888. If the difference exceeds the amount designated fro the last account, IRS will deduct the remainder from the amount designated fro the last account, IRS will deduct the remainder from the amount designated to the next account, etc.

Example: Your return shows a refund of $300 and you ask IRS to split your refund among three accounts with $100 to each account. Due to an error, your refund is decreased by $150. IRS will adjust your direct deposits as follows:

Requested: Account 1: $100 Actual direct deposits: $100

Requested: Account 2: $100 Actual direct deposits: $50 ($100 requested less $50 adjustment)

Requested: Account 3: $100 Actual direct deposits: $0 ($100 requested less $100 adjustment)

IRS will apply same bottom-up rule to adjust direct deposits for refund offset for unpaid federal taxes or if the Earned Income Tax Credit (EITC) portion of your return, your refund amount, and direct deposit(s).

IRS recommends using electronic filing to avoid math errors and other common problems that can result in adjustments to your return and change the amount of your refund.

If you owe delinquent federal taxes, IRS will withhold the balance due from your refund and adjust your split refund direct deposits under the bottom-up rule (see What if a mistake on my return decreases the amount of my refund?)

• You will receive a letter from IRS explaining any adjustment(s) to your refund amount and direct deposit(s).

IRS will deposit your refund, less the amount withheld according to the bottom-up rule- see What if a mistake on my return decreases the amount of my refund?

You will receive a letter from IRS explaining why a portion of your refund was withheld, the effect on your direct deposit(s), and what information you need to provide to verify your EITC eligibility. If IRS later determines you are eligible to receive the credit, the agency will deposit the amount withheld into the first account you designated on Form 8888.

If you owe delinquent state income taxes, back child support, or delinquent non-tax federal debs such as student loans, etc., the Department of Treasury's Financial Management Service (FMS), which disburses IRS refunds, may offset your refund for the delinquent amount.

FMS will deduct the past-due amounts from the payment that appears first on the payment file received from IRS (the IRS payment file orders accounts from the lowest to the highest routing number). If the debt exceeds the payment designated for the account that appears first on the payment file, FMS will reduce the payment designated for the account that appears next, etc.

You will receive a letter from FMS explaining any offset amount, the agency receiving the payment, the address and telephone number of the agency, and amount of your refund/direct deposit offset. If you dispute the debt, you should contact the agency shown on the notice, not IRS, since IRS has no information about the validity of the debt.

Information about refund offsets is available throughWhere's My Refund?

If you owe delinquent federal taxes, IRS will withhold the balance due from your refund. If your refund exceeds the amount of your delinquent federal taxes, IRS will adjust your split refund direct deposits under the bottom-up rule discussed earlier (see What if a mistake on my return decreases the amount of my refund?)

If you also owe delinquent state income taxes, back child support, or delinquent non-tax federal debts such as student loans, etc., the Department of Treasury's Financial Management Service (FMS) will deduct the past-due amounts from the payment that appears first on the payment file received from IRS (the IRS payment file orders accounts from the lowest to the highest routing number). If the debt exceeds the payment designated for the account that appears first on the payment file, FMS will reduce the payment designated for the account that appears next, etc.

You will receive a letter explaining any adjustments IRS made to your refund amount and direct deposit(s). You will receive a separate letter from FMS explaining any offset amount, the agency receiving the payment, the address and telephone number of the agency, and amount of your refund/direct deposit that was offset. If you dispute the debt on the letter you receive from FMS, you should contact the agency shown on the notice, not IRS, since IRS has no information about the validity of the debt.

Information about your refund offsets will also be available through Where's My Refund?

Be very careful; entering your account and routing numbers. IRS will handle account or routing number errors on split refunds the same as for regular direct deposits and mistakes can result in several different scenarios. For example, if:

• You omit a digit in the account or routing number of an account and the number does not pass IRS' validation check, IRS will send you a paper check for the entire refund;
• You incorrectly enter an account or routing number and your designated financial institution rejects and returns the deposit to IRS, IRS will issue a paper check for that portion of your refund; or
• You incorrectly enter an account or routing number that belongs to someone else and your designated financial institution accepts the deposit, you must work directly with the respective financial institution to recover your funds.

IRS assumes no responsibility for taxpayer error. Please, verify your account and routing numbers with your financial institution and double check the accuracy of the numbers you enter on your return.

First, check with your financial institution to ensure they will accept a direct deposit for the type of account you are designating. Some financial institutions will accept direct deposits for some types of accounts, but not others.

Second, ensure you have the correct account and routing numbers for the account - ask your financial institution if you are unsure - and double check the accuracy of the numbers you enter on your tax return. An incorrect or transposed number could result in your financial institution rejecting the deposit, or worse, depositing your refund into someone else's account.

Third, double check your return to ensure you have not made math or other errors that could increase or decrease the actual amount of your refund. IRS recommends electronic filing for the most error-free return.

IRS will correct any agency errors. Contact an IRS customer service representative by calling 1-800-829-1040.

Yes, you can check the status of a split refund using the Where My Refund? feature available on IRS.gov or by calling IRS' Refund Hotline at 1-800-829-1954. Where's My Refund? will include a message confirming that your refund was split. It will not specify the amount deposited into each account, but it will tell you the estimated date of the deposits and, if IRS adjusted the amount of your refund for math errors, etc., will tell you the amount of the adjustment.

No, you cannot split a refund on an amended return. At this time, IRS does not offer a direct deposit option for refunds on amended returns. IRS will mail you a check for the amount of your additional refund to the address shown on your amended return.

Yes, you can split your refund on any original return, even if you have an extension of time to file your 2006 return.

No refund splitting is not available for tax years before 2006. You can opt to direct deposit your 2005 refund into either your checking or saving account, but you cannot split this refund among two or three accounts.

If you suspect or believe an individual or company is violating federal tax laws, you should notify the IRS by completing Form 3949-A (PDF), and mailing it to:

References:

• Where Do You Report Suspected Tax Fraud Activity

If you have knowledge of tax fraud being committed, you can report this activity by completing Form 3949-A (PDF) online, print it and mail to:

References:

• Where Do You Report Suspected Tax Fraud Activity?

The IRS has security measures in place to verify the accuracy of tax returns and the validity of social security numbers submitted. However, if you receive a notice from IRS that leads you to believe someone may have used your social security number fraudulently, please notify IRS immediately by responding to the name and number printed on the notice or letter.

You can contact the Federal Trade Commission (FTC) Identity Theft Hotline at (877) 438-4338 if you suspect someone else is using your social security number, or to secure information on how to prevent identity theft.

References:

• Identity Theft and Your Tax Records
• Reporting Suspected Tax Fraud Activity

If you are a surviving spouse filing a joint return and no personal representative has been appointed, you should sign the return and write in the signature area, "filing as surviving spouse." The final return should have the word "Deceased," the decedent's name, and the date of death written across the top of the return. For additional information, refer to Tax Topic 356, Decedents.

References:

• Tax Topic 356, Decedents

Absent an extension, your employer must provide you with your Form W-2. by January 31 of the year following the year for which the Form W-2 applies.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Form W-2 and W-3 Instructions, Wage and Tax Statement and Transmittal of Wage and Tax Statements
• Tax Topic 152, Form W-2 - what to do if not received
• Tax Topic 752, Form W-2 - where, when, and how to file

Yes, an employer may furnish your Form W-2 electronically provided certain criteria are met. You must affirmatively consent to receive the Form W-2 in an electronic format and prior to, or at the time of, your consent, your employer must provide you a disclosure statement containing specific disclosures. Additionally, the electronic version of the Form W-2 must contain all required information and comply with applicable revenue procedures relating to substitute statements to recipients. If the statement is furnished on a Web site, then your employer must notify you, via mail, electronic mail, or in person, that the statement is posted on a Web site and provide instructions on accessing and printing the statement.

References:

• Treas. Reg. 31.6051-1(j)

After January 31st, if you want to file but have not received your Form W-2, you should contact your employer to find out if or when the Form W-2 was mailed. You may not have received your Form W-2 because of an incorrect or incomplete address.

If the Form W-2 was returned to the employer because of an address problem or was not yet issued, after contacting the employer, allow a reasonable amount of time for the employer to mail the form to you. If you still do not receive your Form W-2, contact the IRS for assistance at (800) 829-1040, but not before February 16th. An IRS representative will complete a W-2 complaint on Form 4598, Form W-2, 1098, 1099, Not Received, Incorrect or Lost. A copy of the Form 4598 will be sent to the employer and a copy to you along with Form 4852 (PDF), Substitute for a Missing Form W-2. When you call or visit a walk-in office, please have the following information available:

• Your employer's name and complete address, including zip code, employer identification number (if known - see prior year's Form W-2 if you worked for the same employer), and telephone number,
• Your name, address, including zip code, social security number, and telephone number; and
• An estimate of the wages you earned, the federal income tax withheld, Social Security tax withheld, and the period you worked for that employer. The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible.

If you file your return and attach Form 4852 (PDF) to support the withholding amount claimed instead of a Form W-2, your refund can be delayed while the information you gave us is verified.

If you receive a Form W-2 after you file your return and it does not agree with the income or withheld tax you reported on your return, file an amended return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return.

References:

• Form 4852 (PDF), Substitute for a Missing Form W-2
• Tax Topic 154, Form W-2 - what to do if not received
• Tax Topic 308, Amended returns
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return

If you don't receive your Form W-2 by February 15, contact the IRS for assistance at (800) 829-1040. Also, you may want to refer to Tax Topic 154, Form W-2 - What To Do if Not Received, to see the specific information the IRS will need in order to prepare a Form 4598, Form W-2, 1098 or 1099 Nor Received, Incorrect, or Lost. You will be sent a copy of Form 4598 along with a Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, Distributions from Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contract, etc.

References:

• Form 4852 (PDF), Substitute For Form W-2, Wage and Tax Statement, or Form 1099R, Distributions from Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc.
• Tax Topic 154, Form W-2 - What To Do if Not Received

If you need to file a return for the most recent tax year and you have not yet received a Form W-2, try either calling at the last known telephone number or send a self-addressed stamped envelope to the last known address. Even though the company has gone out of business, they might still be having their mail forwarded. Because the company "went under," it may be in bankruptcy. If the employer has not furnished Form W-2 to the employees and all the company assets, including payroll records, are currently part of a bankruptcy estate, the bankruptcy trustee should issue the Form W-2 in connection with wage claims paid by the trustee. Contact the bankruptcy court for the name of the trustee assigned to the bankruptcy case.

If you are unable to obtain a copy of your Form W-2, contact the IRS after February 15th of the following year and a representative will take a complaint. Form 4598, "Form W-2, 1098, or 1099 Not Received, Incorrect or Lost" will be completed. A copy will be mailed to the last known address of the employer and one to you, along with a Form 4852 (PDF), Substitute for Form W-2, Wage and Tax Statement , or Form 1099-R, Distribution from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

If it has been nine months or more since the end of the tax year, the IRS may be able to provide you with a transcript of the Form W-2 filed by the employer with the Social Security Administration. Call (800) 829-1040 or (800) 829-3676 to ask for Form 4506-T (PDF), Request for Transcript of Tax Return. If you filed a return with the original W-2 attached, but now need a copy, you may order one from the IRS with a Form 4506 (PDF), Request for Copy of Tax Return.

References:

• Form 4506-T (PDF), Request for Transcript of Tax Return
• Form 4852 (PDF), Substitute for Form W-2
• Form 4506 (PDF), Request for Copy of Tax Return
• Tax Topic 154, Form W-2 - what to do if not received
• Tax Topic 156, Copy of your tax return - how to get one

You can request a copy from your employer. Employers should keep their employment tax records, including Form W-2, for at least four years.

If you are not able to obtain a copy from your employer, there are two options for assistance from the IRS. First, you can request a transcript of the Form W-2, which is a line-by-line computer printed facsimile of the form filed by the employer with the Social Security Administration (state withholding information is not shown on a transcript). The IRS may be able to provide this transcript information for up to 10 Years. Information for the current year is generally not available until the year after it is filed with the IRS. For example, Form W-2 information for 2005, filed in 2006, will not be available from the IRS until 2007. To obtain a transcript of your Form W-2 information complete and submit Form 4506-T (PDF), Request for Transcript of Tax Return, via mail or fax, or call (800) 829-1040 and request the information. There is no charge for this information and most requests are processed within 10-30 days.

Second, to get a photocopy of the Form W-2 or Form 1099 filed with your return, you must use Form 4506 (PDF) , Request for Copy of Tax Return, and request a copy of your return, which includes all attachments. A fee of $39 is required when the form is submitted and processing time can take up to 60 days. Copies of Form W-2 and tax returns are generally available for the prior six years.

References:

• Form 4506 (PDF), Request for Copy of Tax Return
• Form 4506-T (PDF), Request for Transcript of Tax Return
• Tax Topic 156, Copy of your tax return - how to get one

You can use a photocopy of your Form W-2 as long as it is legible. It does not matter which copy you use because they all contain the same information in the same format.

Wait until the Internal Revenue Service requests the Form W-2, schedule or forms. The request should be made in writing within six weeks from the date you mailed the return and the notice acts as a transmittal that enables the service center to match the Form W-2 you send with the tax return. Do not send the Form W-2 separately before you receive the notice, nor should you submit another return with the Form W-2 attached unless there is a change in your return that you are amending.

For more tips and information on tax return filing procedures, refer to Chapter 1 of Publication 17, Your Federal Income Tax.

References:

• Publication 17, Your Federal Income Tax

Go to your employer right away to ask for a corrected Form W-2. If a Form W-2 was not already filed with Social Security Administration (SSA), your employer can prepare a new Form W-2 with the correct information. Your employer will give you new copies of Form W-2 marked "CORRECTED". If your employer already filed Form W-2 with SSA, your employer will need to use Form W-2C (PDF), Corrected Wage and Tax Statement, to make the correction. Make sure that your employer has your correct social security number. If the Form W-2 information is not correct, you will not be credited with the wages earned towards calculating your social security benefits.

References:

• Form W-2C (PDF), Corrected Wage and Tax Statement
• Form W-2 , Wage and Tax Statement
• Form W-2 and W-3 Instructions

If you find that you have done any of the following, you should file an amended return 1) you did not report some income; 2) you claimed deductions or credits you should not have claimed; 3) you failed to claim some deductions or credits you are entitled to; or 4) you used an incorrect filing status. The form you use to correct the Form 1040, Form 1040A, or Form 1040EZ (PDF), you already filed is Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Please refer to Tax Topic 308, Amended Returns, for additional information.

References:

• Form 1040, U.S. Individual Income Tax Return
• Form 1040A, U.S. Individual Income Tax Return
• Form 1040EZ (PDF), U.S. Individual Income Tax Return for Single and Joint Filers with No Dependents
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 301, When, where, and how to file
• Tax Topic 308, Amended Returns

If you receive a corrected Form W-2 after your return is filed, you may need to file an amended tax return. Use Form 1040X (PDF), Amended U.S. Individual Income Tax Return, to correct a previously filed Form 1040, Form 1040A, or Form 1040EZ (PDF).

If you are filing to claim an additional refund, wait until you have received your original refund. You can cash that check. If you owe additional tax because of the corrected Form W-2, you should file Form 1040X (PDF) and pay the additional tax by April 15 to avoid penalties and interest.

For more tips and information on tax return filing procedures, refer to Chapter 1 of Publication 17, Your Federal Income Tax.

References:

• Publication 17, Your Federal Income Tax
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns
• Tax Topic 152, Refunds - how long they should take

If your attempts to have an incorrect Form W-2 corrected by your employer are unsuccessful and it is after February 15th, contact the IRS at (800) 829-1040. An IRS representative can initiate a Form W-2 complaint. Form 4598, Form W-2 or 1099 Not Received or Incorrect, will be sent to the employer and a copy will be sent to you along with Form 4852 (PDF), Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. The copy that the employer receives will advise him or her of the employer's responsibilities to provide a correct Form W-2 and of the penalties for failure to do so. When you call the IRS or visit an IRS Taxpayer Assistance Center (TAC), please have the following information available:

• Your employer's name and complete address, including zip code, employer identification number (if known - see prior year's Form W-2 if you worked for the same employer), and telephone number,
• Your name, address, including zip code, social security number, and telephone number; and
• An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible.

If you file your return and attach Form 4852 (PDF) to support the withholding amount claimed instead of a Form W-2, your refund can be delayed while the information you gave us is verified.

If you receive a Form W-2 after you file your return and it does not agree with the income or withheld tax you reported on your return, file an amended return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return.

References:

• Form 4852 (PDF), Substitute for Form W-2
• Tax Topic 154, Form W-2 - what to do if not received
• Tax Topic 308, Amended Returns
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return

If you have more than one employer and your wages were over the annual social security wage limit of $9,200.00 for 2006, you probably had too much social security tax withheld. (There is no wage limit for Medicare tax.)

You can take a credit for the excess withheld in the "Payments" section of Form 1040 or Form 1040A. Since it is credited in the payment section, it is a refundable credit and is applied like a payment. It will either be applied against any tax owed or refunded to you. The maximum social security tax for the tax year can be found in the Form 1040 Instructions in the "Payments" section under "Excess Social Security and Tier 1 RRTA Tax Withheld," or Tax Topic 608, Excess Social Security and RRTA Tax Withheld, or in Publication 505, Tax Withholding and Estimated Tax .

References:

• Publication 505, Tax Withholding and Estimated Tax
• Tax Topic 608, Excess social security and RRTA tax withheld
• Form 1040 (General Inst.) Instructions

Yes, if your part-time job is with a different employer. Each employer is responsible for withholding on wages subject to social security up to the annual wage limit which is $94,200.00 for the 2006 tax year. They are not responsible for determining any amount withheld by another employer. Consequently, with two or more employers, too much social security will be withheld if your total wages exceed the annual wage limit. (The wage limit is adjusted annually for inflation.) That is the reason there is a credit for excess social security and Tier 1RRTA tax withheld. It is in the "Payments" section of Form 1040 and Form 1040A so that if it is not needed to apply against tax owed, it is refunded to you.

The Medicare tax has no annual wage limit.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Tax Topic 608, Excess social security and RRTA tax withheld

Generally, employee wages are subject to social security and Medicare taxes regardless of the employee's age or whether he or she is receiving social security benefits.

References:

• Publication 15, Circular E, Employer's Tax Guide

No, social security tax is paid up to the annual wage base limit regardless of whether your income is derived from self employment income, wages and tips, or a combination of both. For 2006, this dollar amount is $94,200. When computing Form 1040, Schedule SE (PDF) , Self-Employment Tax , the annual wage base amount is addressed to prevent over payment of the social security tax.

References:

• Form 1040, Schedule SE (PDF), Self-Employment Tax

All wages paid are subject to Medicare tax, so there can be no overpayment of Medicare tax. However, if you worked for two or more employers and your total wages are over, the wage base limit for the year, too much social security or Tier 1 RRT tax may have been withheld. If you had had too much social security or Tier 1 RRA tax withheld, you may be able to claim the excess as a credit against your income tax. The credit for excess social security withheld is claimed on line 67 of the Form 1040. If you file Form 1040A, include the credit in the total of line 43 and put "Excess SST" and the amount of the credit in the space to the left of the line. If you are filing a joint return, you figure the credit separately for you and your spouse. .

References:

• Publication 17, Your Federal Income Tax

Credit for excess social security tax withheld is claimed on Form 1040, or Form 1040A. See Tax Topic 608, Excess Social Security and RRTA Tax Withheld. However, if any one employer withheld more $5,580, you cannot claim the excess on your return. The employer should adjust the tax for you. If the employer does not adjust the over collection, you can file a claim for refund using Form 843 Claim for Refund and Request for Abatement . See Form 1040 (General Inst.) Instructions on Excess Social Security Tax and the Tier 1 Railroad Retirement Tax Withheld.

References:

• Publication 17, Your Federal Income Tax
• Tax Topic 608 Excess Social Security and RRTA Tax Withheld,

You can claim the number of withholding allowances that you are entitled to based on the Form W-4, Employee's Withholding Allowance Certificate, worksheets. You can claim less than you are entitled, but not more. You may not arbitrarily pick a number with the goal of avoiding income tax withholding. The law provides for a civil penalty of $500 for filing a false statement on Form W-4.

If at the time the Form W-4 is submitted, the employee has made any statement indicating that the Form W-4 is false in any way, it is invalid. If an employer receives an invalid Form W-4, the employer will inform the employee that the Form W-4 is invalid and request a new Form W-4. If the employee fails to give the employer a new Form W-4, generally, the employer would then be required to withhold as if the employee were single claiming no withholding allowances. However, if a prior Form W-4 was in effect, the employer would continue to withhold tax based on the prior Form W-4.

If directed to do so in a written notice from the IRS or IRS published guidance, employers must submit copies of one or more employee's Form W-4. to the IRS.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 15, Circular E, Employer's Tax Guide
• Form W-4, Employee's Withholding Allowance Certificate
• Tax Topic 753, Form W-4 employee's withholding allowance certificate
• Welcome to the IRS Withholding Calculator

You may claim fewer allowances than you are entitled to claim, but you may not claim more than you are entitled to claim. If you only complete the Personal Allowances Worksheet on the front of Form W-4, Employee's Withholding Allowance Certificate, you may not have accurately determined the number of allowances you are entitled to claim. There are more worksheets (the Deductions and Adjustments Worksheet and the Two-Earner/Two Job Worksheet) on the back of Form W-4. Complete all applicable worksheets to determine the number of allowances you can claim.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 213 (PDF), Check Your Withholding
• Form W-4, Employee's Withholding Allowance Certificate
• Publication 919, How do I Adjust my Withholding
• Welcome to the Withholding Calculator

The number of exemptions on your tax return may differ from the number of allowances on your Form W-4. An exemption is allowed on your tax return for yourself, your spouse (if married filing jointly), and qualifying dependents (if you are an U.S. citizen or resident alien). Each exemption merits a withholding allowance on the Personal Allowances Worksheet on your Form W-4, Employee's Withholding Allowance Certificate.

However, there are two more worksheets that my affect the final number of allowances, and under some circumstances, you get more allowances than you have exemptions. Some things that will be on your tax return, such as itemized deductions, tax credits, and losses, add allowances to the total number of allowances. Some circumstances reduce the number of allowances, such as non-wage income, having two jobs, or having two earners in the family. For a more detailed discussion of withholding allowances, refer to Publication 505, Tax Withholding and Estimated Tax.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 213 (PDF), Check Your Withholding
• Form W-4, Employee's Withholding Allowance Certificate

What you put on your Form W-4, Employee's Withholding Allowance Certificate, are withholding allowances, not exemptions. An exemption is allowed on your tax return for yourself, your spouse (if married filing jointly), and qualifying dependents (if you are an U.S. citizen or resident alien). Each exemption merits a withholding allowance on the Form W-4 Personal Allowance Worksheet.

However, there are two more worksheets that may affect the final number of allowances, and under some circumstances, you get more allowances than you have exemptions. Some things that will be on your tax return, such as itemized deductions, tax credits, and losses add allowances to the total number of allowances. Some circumstances reduce the number of allowances, such as non-wage income, having two jobs, or having two earners in the family. For a more detailed discussion of withholding allowances, refer to Publication 505, Tax Withholding and Estimated Tax.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 213 (PDF), Check Your Withholding
• Form W-4, Employee's Withholding Allowance Certificate

Every U.S. citizen or resident must file a U.S. income tax return if certain income levels are reached. There is no exemption from tax for full-time students. Factors that determine whether you have an income tax filing requirement include:

• The amount of your income (earned and unearned),
• Whether you are able to be claimed as a dependent,
• Your filing status, and
• Your age.

You may have given your employer a Form W-4, Employee's Withholding Allowance Certificate, claiming exemption from withholding. To claim exemption from withholding, you generally would have to have had no tax liability the previous year and expect none in the current year. An exemption certificate is good for the calendar year.

For related topics see Tax Information for Students .

References:

• Publication 17, Your Federal Income Tax
• Publication 505, Tax Withholding and Estimated Tax
• Form W-4, Employee's Withholding Allowance Certificate
• Tax Information for Students.

You are not automatically exempt from federal income tax withholding because you are a full-time student. To claim exemption from withholding, you generally would have to have had no tax liability the previous year and expect none in the current year. An exemption certificate is good for the calendar year.

*You may use the IRS withholding calculator to determine if you will have a tax liability for the current year.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Welcome to the IRS Withholding Calculator

Generally, if an employer does not withhold income taxes, social security, and Medicare from your pay, you are being treated as an independent contractor (self-employed person). If you believe an employee relationship exists and you cannot resolve this matter with your employer, you should submit a Form SS-8 (PDF), Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding. The factors used to determine if an employer-employee relationship exists are covered in Chapter 2 of Publication 15-A (PDF), Employer's Supplemental Tax Guide.

If your status as an employee is not at issue, it may be that you are in a category of employment whose earnings are not defined as wages under U.S. federal tax and social security law. Find out from your employer the reason that social security and Medicare taxes and income taxes are not being withheld from your pay. If you have further questions, contact the IRS at 800-829-1040 or visit an IRS walk-in office for assistance.

References:

• Form SS-8 (PDF), Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding
• Publication 15-A (PDF), Employer's Supplemental Tax Guide
• Publication 1779 (PDF), Independent Contractor or Employee

Yes, an employer can. Employers should ask all employees to submit a signed Form W-4, Employee's Withholding Allowance Certificate, when they start work. It should be effective the first pay period. If the employee does not submit a Form W-4, the employer should withhold as if the employee were single claiming no allowances.

An employee may submit a Form W-4 at any time. The employer should base the employee's income tax withholding on the most recently submitted Form W-4, unless the IRS has notified the employer to withhold based on a different number of allowances, or unless the Form W-4 is invalid. If an employee submits a new valid Form W-4, the employer should start withholding based on that Form W-4 no later than the start of the first payroll period ending on or after the 30th day from the day the new Form W-4 is submitted.

References:

• Publication 505, Tax Withholding and Estimated Tax
• Publication 15, Circular E, Employer's Tax Guide
• Form W-4, Employee's Withholding Allowance Certificate
• Tax Topic 753, Form W-4 employee's withholding allowance certificate

Students who perform services for the school, college, or university where they are enrolled and regularly attend classes are usually not subject to social security and Medicare taxes.

If the student works for a public school, college or university which is subject to a section 218 agreement, the student's services are automatically subject to social security and Medicare taxes if the state has chosen to cover students under its section 218 agreement with the Social Security Administration. The employer can tell you whether its students' services are subject to social security and Medicare taxes under a section 218 agreement.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Federal Regulation section 31.3121(b)(10)

If you are not performing a service for the university, your stipend would be subject to income tax only if it does not meet the qualified scholarship rules. Please refer to Publication 970 Tax Benefits for Education, for information on when a stipend would be a qualified scholarship, which would not be subject to income tax or social security and Medicare taxes. If you are performing a service for the university, your income is taxable for income tax purposes, but would generally be exempt from social security and Medicare taxes if you are enrolled and regularly attending classes unless you are covered under a section 218 agreement. Refer to Publication 15, Employer's Tax Guide.

If your employer has been incorrectly withholding social security and Medicare taxes from your stipend, the employer should refund the withheld tax. If the employer refuses to do so, Form 843, Claim For Refund and Request For Abatement, can be filed to claim credit for the incorrectly withheld tax.

References:

• Publication 970, Tax Benefits for Education
• Publication 15, Employer's Tax Guide
• Form 843, Claim For Refund and Request For Abatement

The entire amount of a minister's housing allowance is subject to social security and Medicare taxes, even though it may be excluded from taxable income for income taxes. The compensation (including a housing allowance) that a church pays to its duly ordained, commissioned, or licensed minister for performing services as a employee in the exercise of ministry is subject to Self-Employment Contributions Act (SECA) taxes, not the Federal Insurance Contributions Act (FICA) taxes. Under SECA the self-employed person pays all the taxes while under FICA the employer and employee each pay half of the taxes.

However, if you are a duly ordained Commissioned, or licensed minister, or member of a religious order not under a vow of poverty, or a Christian Science Practitioner and you elected and were approved for exemption from Social Security coverage and self-employment tax, your compensation (including your housing allowance) would not be subject to social security or Medicare taxes under SECA.

References:

• Publication 517, Social Security and Other Information for the Members of the Clergy and Religious Workers
• Form 4361 (PDF), Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders
• Tax Topic 417, Earnings for clergy