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.

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

References:

• Publication 967 , The IRS Will Figure Your Tax

If it had been at least two weeks since the payment was sent to IRS, you should check with your financial institution immediately before you call us. If the check has still not cleared your account 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 you may choose to place a stop-payment on the original check and send another payment.

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:

• Form 8822 (PDF), Change of Address

It depends on the type of mistake that you 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 (PDF) 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:

• 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 (PDF) 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 IRS processes the amended return.

References:

• 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
• 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 12 to 16 weeks to process an amended return.

References:

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

The procedures and user fees 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:

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:

• 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

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 $105.00, 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 15, 2008 for individual income tax returns) even if your request to pay in installments is granted. Penalty will be charged until it reaches 25% of the original balance due and interest will be charged until the account is fully paid. 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. If you call you can also request a direct debit agreement or a payroll deduction agreement. You should receive a response within 30 days if you submit the form with your return. 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

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 (0.5%) 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 need an exact copy of a previously filed and processed return and all attachments (including Form W-2 (PDF)), 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.

The quickest way to obtain a copy of a prior year Form W-2 (PDF) 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 (PDF)) from IRS, or order Form W-2 (PDF) information at no charge from the IRS. The IRS can provide Form W-2 (PDF) 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 (PDF) 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.

Your return must be postmarked by June 15th.

References:

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

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

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.

Yes, you can file electronically however the time frame in which you receive your refund can be 11 weeks.

References:

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

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 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 are entitled to the exemption if your child qualifies as your dependent. To correct the return, you must provide the correct social security number and information for your daughter. You can contact the phone number listed in the upper right hand corner or the letter you received or return the correct information with a copy of the IRS letter in the envelope provided. If you call, be sure to have all of the information available to provide to the assistor who in many cases help you over the phone.

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.

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.

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

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 (PDF) Direct Deposit of Refund to More Than One Account, 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 2007 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.

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.

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 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.

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?

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 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.

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

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

Yes, an employer may furnish your Form W-2 (PDF) electronically provided certain criteria are met. You must affirmatively consent to receive the Form W-2 (PDF) 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 (PDF) 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)

If your attempts to have an incorrect Form W-2 (PDF) 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 (PDF) 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 (PDF) 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 (PDF) 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 (PDF), your refund can be delayed while the information you gave us is verified.

If you receive a Form W-2 (PDF) 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

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 (PDF), 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 (PDF), Employee's Withholding Allowance Certificate
• Tax Information for Students.

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