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2013 1040ez Instructions

2011 Tax Form 1040Military Tax HelpFiling Back Taxes Online1040x Forms1040 Ez File OnlineIncome Tax Form 1040ez InstructionsFree Efile For 2012 Taxes2011 Income Tax Forms 1040ezIrs 2012 TaxesAmend Federal Tax ReturnVolunteer Income Tax Assistance ProgramIrs Free File 2012Free State Tax ReturnsFile 2012 Taxes NowStudent Taxes 2013How To File Amended Tax Return For 2012Can I File 1040ezAmending A Tax Return 2012Irs Tax ReturnForm 1040 XHow To File An Extension For 2011 Taxes Free1040ez FreeFiling State Taxes FreeFree State Tax Forms OnlineDownload A 1040ez Federal Tax FormFederal 1040ez FormTurbotax 1040ez OnlineHow To Amend A Tax Return Using Turbotax2011 Form 1040Electronic 1040ezHow Do You File An Amended Federal Tax Return1040ez Tax FormsEfile 2011 TaxState TaxesHow To File A Tax AmendmentIrs Form 1040 20112012 1040ez Tax FormCan 1040x Be Filed ElectronicallyNeed Help Filing A 1040xH&r Block 2010 Tax Software

2013 1040ez Instructions

2013 1040ez instructions 6. 2013 1040ez instructions   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. 2013 1040ez instructions Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. 2013 1040ez instructions Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. 2013 1040ez instructions S. 2013 1040ez instructions Tax Treaties See chapter 7 for information about getting these publications. 2013 1040ez instructions Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. 2013 1040ez instructions See Table 6-1 at the end of this chapter for a list of these countries. 2013 1040ez instructions Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. 2013 1040ez instructions If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. 2013 1040ez instructions Treaty benefits generally are available to residents of the United States. 2013 1040ez instructions They generally are not available to U. 2013 1040ez instructions S. 2013 1040ez instructions citizens who do not reside in the United States. 2013 1040ez instructions However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. 2013 1040ez instructions S. 2013 1040ez instructions citizens residing in the treaty countries. 2013 1040ez instructions U. 2013 1040ez instructions S. 2013 1040ez instructions citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. 2013 1040ez instructions Certification of U. 2013 1040ez instructions S. 2013 1040ez instructions residency. 2013 1040ez instructions   Use Form 8802, Application for United States Residency Certification, to request certification of U. 2013 1040ez instructions S. 2013 1040ez instructions residency for purposes of claiming benefits under a tax treaty. 2013 1040ez instructions Certification can be requested for the current and any prior calendar years. 2013 1040ez instructions You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. 2013 1040ez instructions Common Benefits Some common tax treaty benefits are explained below. 2013 1040ez instructions The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. 2013 1040ez instructions Benefits provided by certain treaties are not provided by others. 2013 1040ez instructions Personal service income. 2013 1040ez instructions If you are a U. 2013 1040ez instructions S. 2013 1040ez instructions resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. 2013 1040ez instructions Professors and teachers. 2013 1040ez instructions If you are a U. 2013 1040ez instructions S. 2013 1040ez instructions resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. 2013 1040ez instructions Students, trainees, and apprentices. 2013 1040ez instructions If you are a U. 2013 1040ez instructions S. 2013 1040ez instructions resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. 2013 1040ez instructions Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. 2013 1040ez instructions Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. 2013 1040ez instructions Pensions and annuities. 2013 1040ez instructions If you are a U. 2013 1040ez instructions S. 2013 1040ez instructions resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. 2013 1040ez instructions Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. 2013 1040ez instructions Investment income. 2013 1040ez instructions If you are a U. 2013 1040ez instructions S. 2013 1040ez instructions resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. 2013 1040ez instructions Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. 2013 1040ez instructions Tax credit provisions. 2013 1040ez instructions If you are a U. 2013 1040ez instructions S. 2013 1040ez instructions resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. 2013 1040ez instructions Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. 2013 1040ez instructions S. 2013 1040ez instructions tax on the income. 2013 1040ez instructions Nondiscrimination provisions. 2013 1040ez instructions Most U. 2013 1040ez instructions S. 2013 1040ez instructions tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. 2013 1040ez instructions S. 2013 1040ez instructions citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. 2013 1040ez instructions Saving clauses. 2013 1040ez instructions U. 2013 1040ez instructions S. 2013 1040ez instructions treaties contain saving clauses that provide that the treaties do not affect the U. 2013 1040ez instructions S. 2013 1040ez instructions taxation of its own citizens and residents. 2013 1040ez instructions As a result, U. 2013 1040ez instructions S. 2013 1040ez instructions citizens and residents generally cannot use the treaty to reduce their U. 2013 1040ez instructions S. 2013 1040ez instructions tax liability. 2013 1040ez instructions However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. 2013 1040ez instructions S. 2013 1040ez instructions citizens or residents. 2013 1040ez instructions It is important that you examine the applicable saving clause to determine if an exception applies. 2013 1040ez instructions More information on treaties. 2013 1040ez instructions   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. 2013 1040ez instructions Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. 2013 1040ez instructions S. 2013 1040ez instructions ” appears in the treaty exemption discussions in Publication 901. 2013 1040ez instructions   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. 2013 1040ez instructions Competent Authority Assistance If you are a U. 2013 1040ez instructions S. 2013 1040ez instructions citizen or resident alien, you can request assistance from the U. 2013 1040ez instructions S. 2013 1040ez instructions competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. 2013 1040ez instructions You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. 2013 1040ez instructions The U. 2013 1040ez instructions S. 2013 1040ez instructions competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. 2013 1040ez instructions Effect of request for assistance. 2013 1040ez instructions   If your request provides a basis for competent authority assistance, the U. 2013 1040ez instructions S. 2013 1040ez instructions competent authority generally will consult with the treaty country competent authority on how to resolve the situation. 2013 1040ez instructions How to make your request. 2013 1040ez instructions   It is important that you make your request for competent authority consideration as soon as either of the following occurs. 2013 1040ez instructions You are denied treaty benefits. 2013 1040ez instructions Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. 2013 1040ez instructions   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. 2013 1040ez instructions Some of the steps you should consider taking include the following. 2013 1040ez instructions Filing a protective claim for credit or refund of U. 2013 1040ez instructions S. 2013 1040ez instructions taxes. 2013 1040ez instructions Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. 2013 1040ez instructions Avoiding the lapse or termination of your right to appeal any tax determination. 2013 1040ez instructions Complying with all applicable procedures for invoking competent authority consideration. 2013 1040ez instructions Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. 2013 1040ez instructions S. 2013 1040ez instructions or treaty country tax. 2013 1040ez instructions Taxpayers can consult with the U. 2013 1040ez instructions S. 2013 1040ez instructions competent authority to determine whether they need to take protective steps and when any required steps need to be taken. 2013 1040ez instructions   The request should contain all essential items of information, including the following items. 2013 1040ez instructions A reference to the treaty and the treaty provisions on which the request is based. 2013 1040ez instructions The years and amounts involved in both U. 2013 1040ez instructions S. 2013 1040ez instructions dollars and foreign currency. 2013 1040ez instructions A brief description of the issues for which competent authority assistance is requested. 2013 1040ez instructions   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. 2013 1040ez instructions Revenue Procedure 2006-54 is available at www. 2013 1040ez instructions irs. 2013 1040ez instructions gov/irb/2006-49_IRB/ar13. 2013 1040ez instructions html. 2013 1040ez instructions   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 2013 1040ez instructions S. 2013 1040ez instructions competent authority assistance under tax treaties. 2013 1040ez instructions As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. 2013 1040ez instructions    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. 2013 1040ez instructions   In the case of U. 2013 1040ez instructions S. 2013 1040ez instructions - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. 2013 1040ez instructions If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. 2013 1040ez instructions Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. 2013 1040ez instructions This table is updated through October 31, 2013. 2013 1040ez instructions You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 2013 1040ez instructions You can obtain the text of most U. 2013 1040ez instructions S. 2013 1040ez instructions treaties at IRS. 2013 1040ez instructions gov. 2013 1040ez instructions You also can request the text of treaties from the Department of Treasury at the following address. 2013 1040ez instructions Department of Treasury Office of Business and Public Liaison Rm. 2013 1040ez instructions 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. 2013 1040ez instructions S. 2013 1040ez instructions Virgin Islands, you can call the IRS at 1-800-829-1040. 2013 1040ez instructions Table 6–1. 2013 1040ez instructions List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2013 1040ez instructions D. 2013 1040ez instructions ) Australia TIAS 10773 Dec. 2013 1040ez instructions 1, 1983 1986-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 220 1986-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 246 Protocol TIAS Jan. 2013 1040ez instructions 1, 2004     Austria TIAS Jan. 2013 1040ez instructions 1, 1999     Bangladesh TIAS Jan. 2013 1040ez instructions 1, 2007     Barbados TIAS 11090 Jan. 2013 1040ez instructions 1, 1984 1991-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 436 1991-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 466 Protocol TIAS Jan. 2013 1040ez instructions 1, 2005     Belgium TIAS Jan. 2013 1040ez instructions 1, 2008     Bulgaria TIAS Jan. 2013 1040ez instructions 1, 2009     Canada2 TIAS 11087 Jan. 2013 1040ez instructions 1, 1985 1986-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 258 1987-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 298 Protocol TIAS Jan. 2013 1040ez instructions 1, 2009     China, People's Republic of TIAS 12065 Jan. 2013 1040ez instructions 1, 1987 1988-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 414 1988-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2013 1040ez instructions 1, 1976 1976-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 463 1976-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 475 Cyprus TIAS 10965 Jan. 2013 1040ez instructions 1, 1986 1989-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 280 1989-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 314 Czech Republic TIAS Jan. 2013 1040ez instructions 1, 1993     Denmark TIAS Jan. 2013 1040ez instructions 1, 2001     Protocol TIAS Jan. 2013 1040ez instructions 1, 2008     Egypt TIAS 10149 Jan. 2013 1040ez instructions 1, 1982 1982-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 219 1982-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 243 Estonia TIAS Jan. 2013 1040ez instructions 1, 2000     Finland TIAS 12101 Jan. 2013 1040ez instructions 1, 1991     Protocol TIAS Jan. 2013 1040ez instructions 1, 2008     France TIAS Jan. 2013 1040ez instructions 1, 1996     Protocol TIAS Jan. 2013 1040ez instructions 1, 2009     Germany TIAS Jan. 2013 1040ez instructions 1, 1990     Protocol TIAS Jan. 2013 1040ez instructions 1, 2008     Greece TIAS 2902 Jan. 2013 1040ez instructions 1, 1953 1958-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 1054 T. 2013 1040ez instructions D. 2013 1040ez instructions 6109, 1954-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 638 Hungary TIAS 9560 Jan. 2013 1040ez instructions 1, 1980 1980-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 333 1980-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 354 Iceland TIAS 8151 Jan. 2013 1040ez instructions 1, 2009     India TIAS Jan. 2013 1040ez instructions 1, 1991     Indonesia TIAS 11593 Jan. 2013 1040ez instructions 1, 1990     Ireland TIAS Jan. 2013 1040ez instructions 1, 1998     Israel TIAS Jan. 2013 1040ez instructions 1, 1995     Italy TIAS Jan. 2013 1040ez instructions 1, 2010     Jamaica TIAS 10207 Jan. 2013 1040ez instructions 1, 1982 1982-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 257 1982-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 291 Japan TIAS Jan. 2013 1040ez instructions 1, 2005     Kazakhstan TIAS Jan. 2013 1040ez instructions 1, 1996     Korea, South TIAS 9506 Jan. 2013 1040ez instructions 1, 1980 1979-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 435 1979-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 458 Latvia TIAS Jan. 2013 1040ez instructions 1, 2000     Lithuania TIAS Jan. 2013 1040ez instructions 1, 2000     Luxembourg TIAS Jan. 2013 1040ez instructions 1, 2001     Malta TIAS Jan. 2013 1040ez instructions 1, 2011     Mexico TIAS Jan. 2013 1040ez instructions 1,1994     Protocol TIAS Jan. 2013 1040ez instructions 1, 2004               Table 6–1 (continued). 2013 1040ez instructions Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2013 1040ez instructions D. 2013 1040ez instructions ) Morocco TIAS 10195 Jan. 2013 1040ez instructions 1, 1981 1982-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 405 1982-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 427 Netherlands TIAS Jan. 2013 1040ez instructions 1, 1994     Protocol TIAS Jan. 2013 1040ez instructions 1, 2005     New Zealand TIAS 10772 Nov. 2013 1040ez instructions 2, 1983 1990-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 274 1990-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 303 Protocol TIAS Jan. 2013 1040ez instructions 1, 2011     Norway TIAS 7474 Jan. 2013 1040ez instructions 1, 1971 1973-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 669 1973-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 693 Protocol TIAS 10205 Jan. 2013 1040ez instructions 1, 1982 1982-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 440 1982-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 454 Pakistan TIAS 4232 Jan. 2013 1040ez instructions 1, 1959 1960-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 646 T. 2013 1040ez instructions D. 2013 1040ez instructions 6431, 1960-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 755 Philippines TIAS 10417 Jan. 2013 1040ez instructions 1, 1983 1984-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 384 1984-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 412 Poland TIAS 8486 Jan. 2013 1040ez instructions 1, 1974 1977-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 416 1977-1 C. 2013 1040ez instructions B. 2013 1040ez instructions 427 Portugal TIAS Jan. 2013 1040ez instructions 1, 1996     Romania TIAS 8228 Jan. 2013 1040ez instructions 1, 1974 1976-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 492 1976-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 504 Russia TIAS Jan. 2013 1040ez instructions 1, 1994     Slovak Republic TIAS Jan. 2013 1040ez instructions 1, 1993     Slovenia TIAS Jan. 2013 1040ez instructions 1, 2002     South Africa TIAS Jan. 2013 1040ez instructions 1, 1998     Spain TIAS Jan. 2013 1040ez instructions 1, 1991     Sri Lanka TIAS Jan. 2013 1040ez instructions 1, 2004     Sweden TIAS Jan. 2013 1040ez instructions 1, 1996     Protocol TIAS Jan. 2013 1040ez instructions 1, 2007     Switzerland TIAS Jan. 2013 1040ez instructions 1, 1998     Thailand TIAS Jan. 2013 1040ez instructions 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2013 1040ez instructions 1, 1970 1971-2 C. 2013 1040ez instructions B. 2013 1040ez instructions 479   Tunisia TIAS Jan. 2013 1040ez instructions 1, 1990     Turkey TIAS Jan. 2013 1040ez instructions 1, 1998     Ukraine TIAS Jan. 2013 1040ez instructions 1, 2001     United Kingdom TIAS Jan. 2013 1040ez instructions 1, 2004     Venezuela TIAS Jan. 2013 1040ez instructions 1, 2000      1(TIAS) — Treaties and Other International Act Series. 2013 1040ez instructions  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. 2013 1040ez instructions 3The U. 2013 1040ez instructions S. 2013 1040ez instructions -U. 2013 1040ez instructions S. 2013 1040ez instructions S. 2013 1040ez instructions R. 2013 1040ez instructions income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2013 1040ez instructions Prev  Up  Next   Home   More Online Publications
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Understanding your CP504 Notice

You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it explains your due date, amount due, and payment options.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

You may want to...


Answers to Common Questions

What is the notice telling me?
This notice is telling you that we intend to issue a levy against your state tax refund because you still have a balance due on one of your tax accounts. You must pay this amount immediately to avoid this. It is also telling you that we will begin searching for other assets on which to issue a levy. We may also file a Federal Tax Lien, if we have not already done so.

What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.

How much time do I have?
You must pay your balance due by the due date shown on your notice.

What happens if I don't pay or contact the IRS?
If you don't pay the amount due, we may seize ("levy") any state tax refund to which you're entitled. This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).

If you still have an outstanding balance after we seize ("levy") your state tax refund, we may send you a notice giving you a right to a hearing before the IRS Office of Appeals, if you have not already received such a notice. We may then seize ("levy") or take possession of your other property or your rights to property. Property includes:

  • Wages, real estate commissions, and other income
  • Bank accounts
  • Business assets
  • Personal assets (including your car and home)
  • Social Security benefits

If you don't pay the amount due or call us to make payment arrangements, we can file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so.

If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

What if I don't agree or have already taken corrective action?
If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 05-Mar-2014

The 2013 1040ez Instructions

2013 1040ez instructions Publication 534 - Introductory Material Table of Contents Important Change for 1995 Introduction How To Use This Publication Important Change for 1995 Major changes to Publications 534 and 946. 2013 1040ez instructions  This publication, as well as Publication 946,How To Depreciate Property, has been changed. 2013 1040ez instructions Publication 534 has been shortened. 2013 1040ez instructions It no longer contains general information on MACRS and the section 179 deduction. 2013 1040ez instructions It contains a discussion of the accelerated cost recovery system (ACRS), the ACRS Percentage Tables, a discussion of other methods of depreciation, and a limited discussion of listed property. 2013 1040ez instructions We expanded Publication 946 by adding material taken from Publication 534. 2013 1040ez instructions We added more detail to the discussions of the section 179 deduction, the modified accelerated cost recovery system (MACRS), and listed property. 2013 1040ez instructions We replaced the partialMACRS Percentage Tables with the complete ones from Publication 534. 2013 1040ez instructions We also added the Table of Class Lives and Recovery Periods from Publication 534. 2013 1040ez instructions We made these changes to eliminate most of the duplication that existed in the two publications. 2013 1040ez instructions This will save money and make it easier for you to decide which publication you need. 2013 1040ez instructions Use this publication to figure depreciation on property you placed in service before 1987; use Publication 946 to figure depreciation on property you placed in service after 1986. 2013 1040ez instructions Introduction The law allows you to recover your cost in business or income-producing property through yearly tax deductions. 2013 1040ez instructions You do this by depreciating your property, that is, by deducting some of your cost on your tax return each year. 2013 1040ez instructions You can depreciate both tangible property, such as a car, building, or machinery, and certain intangible property, such as a copyright or a patent. 2013 1040ez instructions The amount you can deduct depends on: How much the property cost, When you began using it, How long it will take to recover your cost, and Which of several depreciation methods you use. 2013 1040ez instructions Depreciation defined. 2013 1040ez instructions   Depreciation is a loss in the value of property over the time the property is being used. 2013 1040ez instructions Events that can cause property to depreciate include wear and tear, age, deterioration, and obsolescence. 2013 1040ez instructions You can get back your cost of certain property, such as equipment you use in your business or property used for the production of income by taking deductions for depreciation. 2013 1040ez instructions Black's Law Dictionary Amortization. 2013 1040ez instructions   Amortization is similar to depreciation. 2013 1040ez instructions Using amortization, you can recover your cost or basis in certain property proportionately over a specific number of years or months. 2013 1040ez instructions Examples of costs you can amortize are the costs of starting a business, reforestation, and pollution control facilities. 2013 1040ez instructions You can find information on amortization inchapter 12 of Publication 535, Business Expenses. 2013 1040ez instructions Alternative minimum tax. 2013 1040ez instructions   If you use accelerated depreciation for real property, or personal property that is leased to others, you may be liable for the alternative minimum tax. 2013 1040ez instructions Accelerated depreciation is any method, that allows recovery at a faster rate in the earlier years than the straight line method. 2013 1040ez instructions For more information, you may wish to see the following: Form 6251, Alternative Minimum Tax-Individuals, and Publication 542, Tax Information on Corporations. 2013 1040ez instructions Ordering publications and forms. 2013 1040ez instructions   To order free publications and forms, 1-800-TAX-FORM (1-800-829-3676). 2013 1040ez instructions You can also write to the IRS Forms Distribution Center nearest you. 2013 1040ez instructions Check your income tax package for the address. 2013 1040ez instructions   If you have access to a personal computer and a modem, you can also get many forms and publications electronically. 2013 1040ez instructions See How To Get Forms and Publications in your income tax package for details. 2013 1040ez instructions Telephone help. 2013 1040ez instructions   You can call the IRS with your tax question Monday through Friday during regular business hours. 2013 1040ez instructions Check your telephone book for the local number or you can call1-800-829-1040. 2013 1040ez instructions Telephone help for hearing-impaired persons. 2013 1040ez instructions   If you have access to TDD equipment, you can call 1-800-829-4059 with your tax question or to order forms and publications. 2013 1040ez instructions See your tax package for the hours of operation. 2013 1040ez instructions How To Use This Publication This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987. 2013 1040ez instructions It is divided into three chapters and contains an appendix. 2013 1040ez instructions Chapter 1 explains the rules for depreciating property under the Accelerated Cost Recovery System (ACRS). 2013 1040ez instructions Chapter 2 explains the rules for depreciating property first used before 1981. 2013 1040ez instructions Chapter 3 explains the rules for listed property. 2013 1040ez instructions Also this chapter defines listed property. 2013 1040ez instructions The appendix contains the ACRS Percentage Tables. 2013 1040ez instructions Prev  Up  Next   Home   More Online Publications