Where to Send Non-Return Forms (Applications and Payments)

Tax Professionals - Where to File Individual Returns for Your Clients
Addresses by state for Forms 1040, 1040A, 1040EZ, 1040ES, 1040V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics)

Individual Taxpayers - Where to File Your Own Individual Return
Addresses by state for Forms 1040, 1040A, 1040EZ, 1040ES, 1040V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics)

Where to File - All Types of Tax Returns (By Form Number)
Mailing addresses for all types of returns: individual, corporation, partnership, and many others (search for address based on form number)

Where to File - Tax Exempt and Government Entities
Where to file addresses for tax exempt and government entities.

Where to Send Non-Return Forms (Applications and Payments)
Where to send certain payments and applications other than tax returns. This page provides a quick guide for where to send certain non-return forms, applications, and payments.

Taxpayer Advocate Service

Taxpayer Advocate Service

National Taxpayer Advocate's 2009 Annual Report to Congress! This year's report designates the IRS's declining ability to answer telephone calls as the most serious problem facing taxpayers. Ms. Olson notes that the IRS has set a target for fiscal year (FY) 2010 of answering only 71 percent of calls from taxpayers seeking to speak with a customer service representative about account questions, down from 83 percent in FY 2007. Check out the NEW Tax Toolkit! This tool kit is easy-to-use and designed to help you! The Taxpayer Advocate Service is Your Voice at the IRS! TAS can help you if your tax problem is causing financial difficulty or hasn't been resolved through normal IRS channels. Contact Your Advocate! Information for contacting your Taxpayer Advocate Service. Low Income Taxpayer Clinics! LITCs are qualifying organizations that provide representation for free or a nominal fee to low income taxpayers involved in tax disputes with the IRS. What Is Systemic Advocacy? The Taxpayer Advocate Service not only helps individual and business taxpayers settle disputes with the IRS, but also tries to repair the larger, systemic flaws that cause trouble for taxpayers and IRS employees alike. Taxpayer Advocacy Panel (TAP)! The Taxpayer Advocacy Panel listens to taxpayers, identifies taxpayers issues and makes suggestions for improving IRS service and customer satisfaction. Evolution of the Office of the Taxpayer Advocate The Taxpayer Advocate Service has an interesting history. See how TAS has evolved! National Taxpayer Advocate Congressional Testimony! National Taxpayer Advocate Nina E. Olson testifies about Issues Affecting Financially Struggling Taxpayers. Taxpayer Advocate Service E-FOIA The Freedom of Information Act (FOIA), 5 U.S.C. § 552, provides public access to agency records unless protected from disclosure by one of the FOIA's nine exemptions or three exclusions. The FOIA applies to records created by federal agencies and does not cover records held by Congress, the courts, or state and local government agencies.

 

Frequently Asked Tax Questions and Answers

To search the Frequently Asked Questions (FAQs), enter your search terms or questions in the box below.

FAQ Search

Top Frequently Asked Questions

What are the tax changes for this year? Is there an age limit on claiming my children as dependents? How much does an unmarried dependent student have to make before he or she has to file an income tax return? If I claim my daughter as a dependent because she is a full-time college student, can she claim herself as a dependent when she files her return? For head of household filing status, do you have to claim a child as a dependent to qualify? What is the American Recovery and Reinvestment Act (ARRA) of 2009? What should I do if I made a mistake on my federal return that I have already filed? What is a split refund? How do I know if I have to file quarterly individual estimated tax payments?

Frequently Asked Question Categories

Filing Requirements/Status/Dependents/Exemptions Itemized Deductions/Standard Deductions Interest/Dividends/Other Types of Income Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.) Social Security Income Child Care Credit/Other Credits Earned Income Tax Credit Estimated Tax Capital Gains, Losses/Sale of Home Sale or Trade of Business, Depreciation, Rentals Small Business/Self-Employed/Other Business Aliens and U.S. Citizens Living Abroad Electronic Filing (e-file) Magnetic Media Filers Other (Alternative Minimum Tax, Estates, Trusts, Tax Shelters, State Tax Inquiries) Individual Retirement Arrangements (IRAs)

Additional Information

Highlights of Recent Tax Changes Each year we update the answers to reflect the latest changes in tax regulations. Additional Information by Tax Topics These Tax Topics contain general individual and business tax information. Additional Information by Tax Trails Tax Trails is an interactive session which poses questions that you can answer by selection Yes or No.

Form 940 (PR) (Schedule A) -Forms and Instructions (PDF)

Product Number	Title	Revision Date	Posted Date
Form 851	Affiliations Schedule	1205	05/02/2009
Form 886-H-AOC	Supporting Documents to Prove American Opportunity Credit	0709	08/20/2009
Form 886-H-FTHBC	First-Time Homebuyer Credit Supporting Documents	0909	10/09/2009
Form 907	Agreement to Extend the Time to Bring Suit	0101	05/02/2009
Form 911	Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)	0607	05/02/2009
Form 921	Consent to Extend the Time to Assess Income Tax	0701	05/02/2009
Form 921-A	Consent Fixing Period of Limitation on Assessment of Income and Profits Tax	0101	05/02/2009
Form 921-I	Consent Fixing Period of Limitation on Assessment of Income and Profits Tax	0901	05/03/2009
Form 921-P	Consent Fixing Period of Limitation on Assessment of Income and Profits Tax	1001	05/03/2009
Form 926	Return by a U.S. Transferor of Property to a Foreign Corporation	1208	02/14/2009
Inst 926	Instructions for Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation	1208	02/18/2009
Form 940	Employer's Annual Federal Unemployment (FUTA) Tax Return	2009	01/14/2010
Inst 940	Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return	2009	12/03/2009
Form 940 (PR)	Planilla Para La Declaracion Anual Del Patrono de la Contribcion Federal Para El Desempleo (FUTA)	2009	12/17/2009
Inst 940 (PR)	Instrucciones para el Formulario 940-PR, Planilla para la Declaracion Federal Anual del Patrono de la Contribucion Federal para el Desempleo (FUTA)	2009	12/19/2009
Form 940 (PR) (Schedule A)	Multi-State Employer and Credit Reduction Information (Puerto Rican Version)	2009	12/19/2009
Form 940 (Schedule A)	Multi-State Employer and Credit Reduction Information	2009	12/01/2009
Form 941	Employer's Quarterly Federal Tax Return	0409	02/19/2010
Form 941	Employer's Quarterly Federal Tax Return	0210	02/20/2010
Inst 941	Instructions for Form 941, Employer's Quarterly Federal Tax Return	0109	05/19/2009
Inst 941	Instructions for Form 941, Employer's Quarterly Federal Tax Return	0210	02/23/2010
Form 941 (PR)	Planilla para la Declaracion Federal TRIMESTRAL del Patrono	0409	05/30/2009
Inst 941 (PR)	Instrucciones para el Formulario 941-PR, Planilla para la Declaracion Federal TRIMESTRAL del Patrono	0409	05/30/2009
Form 941 (PR) (Schedule B)	Registro de la Obligacion Contributiva para los Depositantes de Itinerario Bisemanal	0209	03/03/2009
Inst 941 (PR) (Schedule B)	Instrucciones para el Anexo B (Forma 941-PR), Registro de la Obligacion Contributiva para los Depositantes de Itinerario Bisemanal	0209

Inst 720-TO and 720-CS -Forms and Instructions (PDF)

Product Number	Title	Revision Date	Posted Date
Form 706-CE	Certification of Payment of Foreign Death Tax	1008	10/15/2008
Form 706-D	United States Additional Estate Tax Return Under Code Section 2057	1208	12/23/2008
Inst 706-D	Instructions for Form 706-D, United States Additional Estate Tax Return Under Code Section 2057	1208	12/19/2008
Form 706-GS(D)	Generation-Skipping Transfer Tax Return for Distributions	1008	11/11/2008
Inst 706-GS(D)	Instructions for Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions	1008	11/05/2008
Form 706-GS(D-1)	Notification of Distribution From a Generation-Skipping Trust	1008	11/07/2008
Inst 706-GS(D-1)	Instructions for Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust	1008	11/05/2008
Form 706-GS(T)	Generation Skipping Transfer Tax Return for Terminations	1008	11/07/2008
Inst 706-GS(T)	Instructions for Form 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations	1008	11/05/2008
Form 706-NA	United States Estate (and Generation-Skipping Transfer) Tax Return	0909	09/30/2009
Inst 706-NA	Instructions for Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the U.S.)	0909	10/03/2009
Form 706-QDT	U.S. Estate Tax Return for Qualified Domestic Trusts	1109	11/24/2009
Inst 706-QDT	Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts	1109	11/14/2009
Form 709	United States Gift (and Generation-Skipping Transfer) Tax Return	2009	12/15/2009
Inst 709	Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return	2009	12/12/2009
Form 712	Life Insurance Statement	0406	08/05/2009
Form 720	Quarterly Federal Excise Tax Return	0109	02/20/2009
Inst 720	Instructions for Form 720, Quarterly Federal Excise Tax Return	1009	11/17/2009
Form 720-CS	Carrier Summary Report	0104	05/05/2009
Form 720-TO	Terminal Operator Report	0104	05/05/2009
Inst 720-TO and 720-CS	Instructions for Forms 720-TO and 720-CS, Terminal Operator Report and Carrier Summary Report	1107	09/24/2008
Form 720-X	Amended Quarterly Federal Excise Tax Return	0109	01/22/2009
Form 730	Monthly Tax Return for Wagers	0109	02/10/2009
Form 843	Claim for Refund and Request for Abatement	0209	04/08/2009
Inst 843	Instructions for Form 843, Claim for Refund and Request for Abatement	0209

 

Compliance & Enforcement

Criminal Enforcement
In support of the overall IRS Mission, Criminal Investigation serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

Whistleblower - Informant Award
What is an Informant Award, often referred to as a Whistleblower award? How does one apply for this award, and what would one expect from this award?

Compliance & Enforcement News
A collection of recent news releases, statements and other items related to IRS compliance and enforcement efforts.

Withholding Compliance Questions & Answers
Withholding Compliance Qs&As related to W-4 Forms.

Real and Personal Property Auctions
Under authority of the Internal Revenue Code, the property described here has been seized or acquired for nonpayment of internal revenue taxes and will be sold.

Tax Fraud Alerts
Seek expert advice before you subscribe to any scheme that offers instant wealth or exemption from your obligation as a United States Citizen to pay taxes. Buying into a tax evasion scheme can be very costly.

 

IRS Withholding Calculator

If you are an employee, the Withholding Calculator can help you determine whether you need to give your employer a new  Form W-4, Employee's Withholding Allowance Certificate to avoid having too much or too little Federal income tax withheld from your pay. You can use your results from the calculator to help fill out the form. Who Can Benefit From The Withholding Calculator? Employees who would like to change their withholding to reduce their tax refund or their balance due; Employees who may need to increase their withholding due to the Making Work Pay provision in the American Recovery and Reinvestment Act of 2009, that caused changes to the federal income tax withholding tables and may result in too little tax being withheld;   Employees whose situations are only approximated by the worksheets on the paper W-4 (e.g., anyone with concurrent jobs, or couples in which both are employed; those entitled to file as Head of Household; and those with several children eligible for the Child Tax Credit); Employees with non-wage income in excess of their adjustments and deductions, who would prefer to have tax on that income withheld from their paychecks rather than make periodic separate payments through the estimated tax procedures. CAUTION:    If you will be subject to alternative minimum tax, self-employment tax, or other taxes; or if any of your current jobs will end before the end of the year, you will probably achieve more accurate withholding by following the instructions in Publication 919, How Do I Adjust My Tax Withholding? Tips For Using This Program Have your most recent pay stubs handy. Have your most recent income tax return handy. Estimate values if necessary, remembering that the results can only be as accurate as the input you provide. To Change Your Withholding: Use your results from this calculator to help you complete a new Form W-4, Employee's Withholding Allowance Certificate. Submit the completed Form to your employer.   Continue to the Withholding Calculator

Snipes asks 'What's new?' about IRS plane crash

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AP – FILE - In a Tuesday, Sept. 8, 2009 file photo, U.S. actor Wesley Snipes poses during the photo call for …

By MICHAEL WEINFELD, Associated Press Writer Michael Weinfeld, Associated Press Writer – Fri Feb 19, 5:17 pm ET

WASHINGTON – - Actor Wesley Snipes, who has tax problems of his own, had a blunt reaction to news about a software engineer who crashed his plane into an office building with nearly 200 IRS employees inside.

In an interview Friday with the Associated Press, Snipes asked, "What's new?"

Authorities say A. Joseph Stack III, who was furious with the Internal Revenue Service, crashed his plane into an Austin, Texas, building on Thursday. Stack and one other person were killed.

Snipes said tax problems have been an issue in the U.S. from the very beginning.

As the actor put it: "I think it was an issue even for the early colonists and the British, so what's new?"

Snipes, 47, was convicted in 2008 of not paying taxes for three years. He was sentenced to three years in prison and is appealing.

Despite his legal troubles, Snipes said, "All is very well. We're very positive, we're very confident that things will work out to our benefit and to our favor."

He brushed off the experience as just another part of living.

"These are the bumps and bruises of life. They build character and you learn from it as you move on."

Snipes says he still doesn't understand why the IRS pursued him.

He added, "I'm not a politician, I'm not saving the world, I haven't created a cure for cancer, I make movies ..."

In 2006, "Survivor" winner Richard Hatch was convicted of not paying his taxes and spent more than three years in jail. He complained that the IRS used him as an example.

In Snipes' opinion, "they were successful."

IRS Latest News

Feb. 28 is Last Day for Special Tax Option for Haiti Relief Donations IR-2010-21 Feb.19, 2010 — Taxpayers wishing to claim their Haiti relief donations on the tax return they are filling out this season must make those donations by the end of this month. IRS Statement: Austin Incident Does Not Affect Tax Return Processing In light of the recent Austin tragedy, the IRS wants to reassure Americans that this incident will not affect filing season activities, including tax return processing. Statement of IRS Commissioner Doug Shulman Regarding the Austin Incident Commissioner Shulman provides an initial statement regarding the plane crash. IRS Approves Second Round of Issuance by Indian Tribal Governments of Economic Development Bonds IR-2010-20, Feb. 11, 2010 — Seventy-six tribal governments awarded a combined $1.005 billion of bond issuance authority. IRS Suspends Tax Practitioner for Preparing False Tax Returns IR-2010-19, Feb. 5, 2010 — A CPA has been suspended for twelve months from practice before the IRS by the Office of Professional Responsibility. IRS Debunks Frivolous Tax Arguments IR-2010-18, Feb. 5, 2010 — The 2010 version of a discussion and rebuttal of common frivolous arguments made by those who oppose compliance with federal tax laws has been released.

Tax Season 2010 News releases, fact sheets, YouTube and more. Return Preparer Compliance and Enforcement: Information Center The IRS has undertaken several intiatives to reach tax return preparers with education and enforcement. FY 2009 Enforcement Results The IRS FY 2009 Enforcement and Service Results detail the agency's audit, collection and taxpayer service efforts. Tax Benefits for Education: Information Center There is a variety of tax breaks available to assist with the expense of higher education. Tax Relief in Disaster Situations Find information on the most recent tax relief provisions for taxpayers affected by disaster situations. Alternative Motor Vehicle Credit Feb. 2008 — Information on hybrid cars, including the certified car models and the amount of the tax credit or deduction for each. Frequently updated. The "What Ifs" of an Economic Downturn Here are some "What if" scenarios and the possible tax impact. Compliance & Enforcement News A collection of recent news releases, statements and other items related to IRS compliance and enforcement efforts. Voluntary Disclosure Taxpayers with unreported income relating to offshore transactions who wish to voluntarily disclose the information to the IRS can find information on the process Commissioner's Comments, Statements and Remarks Various topics including tax administration, the IRS budget and tax shelters.

Deputy Treasury Secretary Neal S. Wolin Remarks before the Jeddah Economic Forum

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Deputy Treasury Secretary Neal S. Wolin Remarks before the Jeddah Economic Forum On Sunday, February 14, Deputy Secretary Wolin was in Jeddah, Saudi Arabia to deliver remarks at the Jeddah Economic Forum during the "Global Economic Governance after the Crisis" session. more Also: Financial Stability Plan - One Year Later, The GreenGov Challenge: Turning Ideas into Action

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Understanding Taxes - Simulación: Como usar la Forma 1099-MISC para completar Schedule C-EZ ...

Understanding Taxes - Simulación: Como usar la Forma 1099-MISC para completar Schedule C-EZ ...  ... 14B: Como usar la Forma 1099-MISC para completar Schedule C-EZ, Schedule SE, y la Forma 1040 ¡Felicitaciones James! Tú has completado con éxito tu declaración antes de la ... http://www.irs.gov/app/understandingTaxes/lang/es/hows/mod14/ sim_mod14b_21.jsp - 5.7KB	15 Dec 09 Highlight Term(s)

Understanding Taxes - Simulación: Como usar la Forma 1099-MISC para completar Schedule C-EZ ...  ... 14B: Como usar la Forma 1099-MISC para completar Schedule C-EZ, Schedule SE, y la Forma 1040 Si estuvieras llenando tu declaración de impuestos usando e-file, el último ... http://www.irs.gov/app/understandingTaxes/lang/es/hows/mod14/ sim_mod14b_20.jsp - 7.2KB	15 Dec 09 Highlight Term(s)

Understanding Taxes - Simulación: Simulación: Como usar la Forma 1099-INT para completar ...  ... 14A: Como usar la Forma 1099-INT para completar Schedule C-EZ, Schedule SE, y la Forma 1040 ¡Felicitaciones Rita! Tú has completado con éxito tu declaración antes de la ... http://www.irs.gov/app/understandingTaxes/lang/es/hows/mod14/ sim_mod14a_20.jsp - 6.1KB	15 Dec 09 Highlight Term(s)

Understanding Taxes - Simulation: Using Form 1099-MISC to Complete Schedule C-EZ, Schedule ...  ... of 21 Sim 14B: Using Form 1099-MISC to Complete Schedule C-EZ, Schedule SE, and Form 1040 Congratulations, James! You've successfully filed your return by the tax deadline ... http://www.irs.gov/app/understandingTaxes/hows/mod14/sim_mod14b_21.jsp - 5.3KB	15 Dec 09 Highlight Term(s)

Understanding Taxes - Simulación: Como usar la Forma 1099-MISC para completar Schedule C-EZ ...  ... 14B: Como usar la Forma 1099-MISC para completar Schedule C-EZ, Schedule SE, y la Forma 1040 Ahora estás listo para presentar electrónicamente tu declaración de impuestos al IRS ... http://www.irs.gov/app/understandingTaxes/lang/es/hows/mod14/ sim_mod14b_19.jsp - 6.0KB	15 Dec 09 Highlight Term(s)

Understanding Taxes - Simulación: Simulación: Como usar la Forma 1099-INT para completar ...  ... 14A: Como usar la Forma 1099-INT para completar Schedule C-EZ, Schedule SE, y la Forma 1040 Si estuvieras llenando tu declaración de impuestos usando e-file, el último ... http://www.irs.gov/app/understandingTaxes/lang/es/hows/mod14/ sim_mod14a_19.jsp - 7.7KB	15 Dec 09 Highlight Term(s)

Understanding Taxes - Simulation: Simulation: Using Form 1099-INT to Complete Schedule C-EZ ...  ... of 20 Sim 14A: Using Form 1099-INT to Complete Schedule C-EZ, Schedule SE, and Form 1040 Congratulations, Rita! You've successfully filed your return by the tax deadline ... http://www.irs.gov/app/understandingTaxes/hows/mod14/sim_mod14a_20.jsp - 5.6KB	15 Dec 09 Highlight Term(s)

Understanding Taxes - Simulación: Simulación: Como usar la Forma 1099-INT para completar ...  ... 14A: Como usar la Forma 1099-INT para completar Schedule C-EZ, Schedule SE, y la Forma 1040 Ahora estás lista para presentar la declaración de impuestos electrónicamente con el ... http://www.irs.gov/app/understandingTaxes/lang/es/hows/mod14/ sim_mod14a_18.jsp - 6.4KB	15 Dec 09 Highlight Term(s)

Understanding Taxes - Simulation: Using Form 1099-MISC to Complete Schedule C-EZ, Schedule ...  ... of 21 Sim 14B: Using Form 1099-MISC to Complete Schedule C-EZ, Schedule SE, and Form 1040 Now you are ready to e-file your tax return with the ... http://www.irs.gov/app/understandingTaxes/hows/mod14/sim_mod14b_19.jsp - 5.6KB	15 Dec 09 Highlight Term(s)

Understanding Taxes - Simulación: Como usar la Forma 1099-MISC para completar Schedule C-EZ ...  ... completar Schedule C-EZ, Schedule SE, y la Forma 1040 ¿Obtendrás reembolso o debes ... más impuestos Sugerencia: Mira la Línea 75 de la Forma 1040. ... http://www.irs.gov/app/understandingTaxes/lang/es/hows/mod14/ sim_mod14b_17.jsp - 7.0KB

SOI-Tax Stats-Taxpayers with Top 400 Adjusted Gross Income

What is Earned Income?  What is Earned Income? Earned income includes all the taxable income and wages you get from working. There are two ways to get earned income: You work for someone who pays you or You work in a business you own. ... http://www.irs.gov/individuals/article/0,,id=176508,00.html - 12.5KB	21 Dec 09 Highlight Term(s)

Helpful Definitions and Acronyms  ... certain deductions, that is used in calculating the EITC. This is line 36 on Form 1040, line 21 on Form 1040A and line 4 on Form 1040EZ. ATIN – Adoption Taxpayer ... http://www.irs.gov/individuals/article/0,,id=133341,00.html - 18.2KB	21 Dec 09 Highlight Term(s)

Owe the IRS a Prior Year Return?  Owe the IRS a Prior Year Return? IRS TAX TIP 2009-10 Tax Tips are currently being updated. Please visit Tax Tips for 2010. Links: Earned Income Tax Credit Previous Years' Forms Subscribe to Tax Tips Page Last ... http://www.irs.gov/newsroom/article/0,,id=108654,00.html - 11.4KB	21 Dec 09 Highlight Term(s)

States and Local Governments with Earned Income Tax Credit  States and Local Governments with Earned Income Tax Credit *The asterisk indicates the link is to specific information about the state/county/ctity EITC program; the absence of the asterisk indicates the link is to ... http://www.irs.gov/individuals/article/0,,id=177866,00.html - 17.7KB	18 Dec 09 Highlight Term(s)

Special EITC Rules  ... not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Read more in the Earned Income Section of Publication 596, Earned Income ... http://www.irs.gov/individuals/article/0,,id=150708,00.html - 16.2KB	18 Dec 09 Highlight Term(s)

EITC For Individuals  EITC For Individuals If you're like millions of Americans, you work hard but you don't earn a high income and want to keep more of what you earn. The Earned Income Tax Credit also called EITC or more simply EIC is a ... http://www.irs.gov/individuals/article/0,,id=150557,00.html - 17.9KB	18 Dec 09 Highlight Term(s)

Earned Income Tax Credit (EITC) Questions and Answers  ... must use the Earned Income Credit Worksheet (EIC Worksheet) in the instruction booklet for Form 1040, Form 1040A, or Form 1040EZ, and the Earned Income Credit (EIC) Table in the ... http://www.irs.gov/individuals/article/0,,id=96466,00.html - 21.8KB	18 Dec 09 Highlight Term(s)

Unemployment Compensation  ... This taxable amount is not unemployment compensation; it is reported as other income on Form 1040, Individual Income Tax Return. If you received unemployment compensation during the year, you should ... http://www.irs.gov/individuals/employees/article/0,,id=130505,00.html - 11.6KB	16 Dec 09 Highlight Term(s)

2009 Form 8889  Health Savings Accounts (HSAs) ... Accounts (HSAs) © Attach to Form 1040 or Form 1040NR. © See separate ... Name(s) shown on Form 1040 or Form 1040NR Social security ... 12 here and on Form 1040, line 25, or Form 1040NR ... http://www.irs.gov/pub/irs-pdf/f8889.pdf - 121.6KB	15 Dec 09 Highlight Term(s)

SOI-Tax Stats-Taxpayers with Top 400 Adjusted Gross Income  ... amounts for the major income, deduction, and tax credits reported as part of the Form 1040 (U.S. Individual Income Tax Return). Table 2 shows ranges of marginal tax rate ... http://www.irs.gov/taxstats/article/0,,id=203102,00.html - 12.2KB

Alternative Minimum Tax (AMT)

Five Filing Facts for Recently Married or Divorced Taxpayers  Five Filing Facts for Recently Married or Divorced Taxpayers IRS TAX TIP 2010-02 If you were married or divorced recently, there are a couple of things you'll want to do to ensure the name on your tax return matches ... http://www.irs.gov/newsroom/article/0,,id=105969,00.html - 13.4KB	05 Jan 10 Highlight Term(s)

IRS Presents: Top Ten Tax Time Tips  ... gov or call our customer service number at 800-829-1040. Links: Forms and Publications E ... Links: Forms and Publications E-filing 1040 Central Subscribe to Tax Tips Page Last ... http://www.irs.gov/newsroom/article/0,,id=118985,00.html - 14.2KB	04 Jan 10 Highlight Term(s)

1099-MISC, Independent Contractors, and Self-employed  ... report their income on Form 1040, Schedule C (PDF), Profit or ... may qualify to use Form 1040, Schedule C-EZ (PDF), Net ... also be aware of Form 1040, Schedule SE (PDF), Self-Employment ... http://www.irs.gov/faqs/faq/0,,id=199743,00.html - 17.9KB	01 Jan 10 Highlight Term(s)

2010 Form 1040-ES (PR)  Estimated Federal Tax on Self Employment Income and on Household Employees Residents of Puerto Rico) ... 2010 Internal Revenue Service Formulario 1040-ES(PR) Contribuciones Federales Estimadas ... aportaciones a una Health Formulario 1040-PR. Se le proporciona este ... pagar a tiempo las Formulario 1040-PR de 2009 al calcular ... http://www.irs.gov/pub/irs-pdf/f1040esp.pdf - 99.6KB

31 Dec 09 Highlight Term(s)

Alternative Minimum Tax (AMT)  Alternative Minimum Tax (AMT) 2009 Changes The following changes to the AMT went into effect for 2009. For more information , see Form 6251, Alternative Minimum Tax--Individuals, and its instructions. AMT exemption ... http://www.irs.gov/formspubs/article/0,,id=207573,00.html - 11.0KB	29 Dec 09 Highlight Term(s)

Error Reject Code 0531-0640 for 2009 Individual Income Tax Returns  ... Form 1040/1040A – A Date of Death ... Form 1040-SS (PR) – A Date of ... Form 1040/1040A/1040-SS (PR) – If the Primary ... http://www.irs.gov/taxpros/providers/article/0,,id=175077,00.html - 29.9KB	29 Dec 09 Highlight Term(s)

Schemas, Business Rules and Release Memo for Form 4868 MeF (2009v2.0)  ... 4868) Business Rules in PDF format Business Rules in .CSV format Back to 1040 MeF Tax Year 2009 Schemas/Business Rules page Back to main MeF Program Information page Page ... http://www.irs.gov/efile/article/0,,id=212169,00.html - 11.1KB	24 Dec 09 Highlight Term(s)

Schemas, Business Rules and Release Memo for Form 4868 MeF (2009v3.0)  ... Listing Business Rules in PDF format Business Rules in .CSV format Back to 1040 MeF Tax Year 2009 Schemas/Business Rules page Back to main MeF Program Information page Page ... http://www.irs.gov/efile/article/0,,id=214560,00.html - 11.1KB	24 Dec 09 Highlight Term(s)

Frequently Asked Questions about Splitting Federal Income Tax Refunds  ... direct deposit line on Forms 1040, 1040A or 1040EZ. ... on your tax return (Forms 1040, 1040A, etc.). If you want ... 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-SS, or 1040-PR. However, you cannot split ... http://www.irs.gov/individuals/article/0,,id=164570,00.html - 32.9KB	22 Dec 09 Highlight Term(s)

Examples of Nonfiler Investigations - Fiscal Year 2009  Examples of Nonfiler Investigations - Fiscal Year 2009 The following examples of nonfiler investigations are written from public record documents on file in the court records in the judicial district in which the ... http://www.irs.gov/compliance/enforcement/article/0,,id=187288,00.html - 88.1KB