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Efile Com

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Efile Com

Efile com 2. Efile com   Simplified Employee Pensions (SEPs) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Setting Up a SEPWhen not to use Form 5305-SEP. Efile com How Much Can I Contribute?Contribution Limits Deducting ContributionsDeduction Limit for Contributions for Participants Deduction Limit for Self-Employed Individuals Carryover of Excess SEP Contributions When To Deduct Contributions Where To Deduct Contributions Salary Reduction Simplified Employee Pensions (SARSEPs)SARSEP ADP test. Efile com Deferral percentage. Efile com Employee compensation. Efile com Compensation of self-employed individuals. Efile com Choice not to treat deferrals as compensation. Efile com Limit on Elective Deferrals Tax Treatment of Deferrals Distributions (Withdrawals) Additional TaxesEffects on employee. Efile com Reporting and Disclosure Requirements Topics - This chapter discusses: Setting up a SEP How much can I contribute Deducting contributions Salary reduction simplified employee pensions (SARSEPs) Distributions (withdrawals) Additional taxes Reporting and disclosure requirements Useful Items - You may want to see: Publication 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4285 SEP Checklist 4286 SARSEP Checklist 4333 SEP Retirement Plans for Small Businesses 4336 SARSEP for Small Businesses 4407 SARSEP—Key Issues and Assistance Forms (and Instructions) W-2 Wage and Tax Statement 1040 U. Efile com S. Efile com Individual Income Tax Return 5305-SEP Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 5305A-SEP Salary Reduction Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A SEP is a written plan that allows you to make contributions toward your own retirement and your employees' retirement without getting involved in a more complex qualified plan. Efile com Under a SEP, you make contributions to a traditional individual retirement arrangement (called a SEP-IRA) set up by or for each eligible employee. Efile com A SEP-IRA is owned and controlled by the employee, and you make contributions to the financial institution where the SEP-IRA is maintained. Efile com SEP-IRAs are set up for, at a minimum, each eligible employee (defined below). Efile com A SEP-IRA may have to be set up for a leased employee (defined in chapter 1), but does not need to be set up for excludable employees (defined later). Efile com Eligible employee. Efile com   An eligible employee is an individual who meets all the following requirements. Efile com Has reached age 21. Efile com Has worked for you in at least 3 of the last 5 years. Efile com Has received at least $550 in compensation from you in 2013. Efile com This amount remains the same in 2014. Efile com    You can use less restrictive participation requirements than those listed, but not more restrictive ones. Efile com Excludable employees. Efile com   The following employees can be excluded from coverage under a SEP. Efile com Employees covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. Efile com Nonresident alien employees who have received no U. Efile com S. Efile com source wages, salaries, or other personal services compensation from you. Efile com For more information about nonresident aliens, see Publication 519, U. Efile com S. Efile com Tax Guide for Aliens. Efile com Setting Up a SEP There are three basic steps in setting up a SEP. Efile com You must execute a formal written agreement to provide benefits to all eligible employees. Efile com You must give each eligible employee certain information about the SEP. Efile com A SEP-IRA must be set up by or for each eligible employee. Efile com Many financial institutions will help you set up a SEP. Efile com Formal written agreement. Efile com   You must execute a formal written agreement to provide benefits to all eligible employees under a SEP. Efile com You can satisfy the written agreement requirement by adopting an IRS model SEP using Form 5305-SEP. Efile com However, see When not to use Form 5305-SEP, below. Efile com   If you adopt an IRS model SEP using Form 5305-SEP, no prior IRS approval or determination letter is required. Efile com Keep the original form. Efile com Do not file it with the IRS. Efile com Also, using Form 5305-SEP will usually relieve you from filing annual retirement plan information returns with the IRS and the Department of Labor. Efile com See the Form 5305-SEP instructions for details. Efile com If you choose not to use Form 5305-SEP, you should seek professional advice in adopting a SEP. Efile com When not to use Form 5305-SEP. Efile com   You cannot use Form 5305-SEP if any of the following apply. Efile com You currently maintain any other qualified retirement plan other than another SEP. Efile com You have any eligible employees for whom IRAs have not been set up. Efile com You use the services of leased employees, who are not your common-law employees (as described in chapter 1). Efile com You are a member of any of the following unless all eligible employees of all the members of these groups, trades, or businesses participate under the SEP. Efile com An affiliated service group described in section 414(m). Efile com A controlled group of corporations described in section 414(b). Efile com Trades or businesses under common control described in section 414(c). Efile com You do not pay the cost of the SEP contributions. Efile com Information you must give to employees. Efile com   You must give each eligible employee a copy of Form 5305-SEP, its instructions, and the other information listed in the Form 5305-SEP instructions. Efile com An IRS model SEP is not considered adopted until you give each employee this information. Efile com Setting up the employee's SEP-IRA. Efile com   A SEP-IRA must be set up by or for each eligible employee. Efile com SEP-IRAs can be set up with banks, insurance companies, or other qualified financial institutions. Efile com You send SEP contributions to the financial institution where the SEP-IRA is maintained. Efile com Deadline for setting up a SEP. Efile com   You can set up a SEP for any year as late as the due date (including extensions) of your income tax return for that year. Efile com Credit for startup costs. Efile com   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP that first became effective in 2013. Efile com For more information, see Credit for startup costs under Reminders, earlier. Efile com How Much Can I Contribute? The SEP rules permit you to contribute a limited amount of money each year to each employee's SEP-IRA. Efile com If you are self-employed, you can contribute to your own SEP-IRA. Efile com Contributions must be in the form of money (cash, check, or money order). Efile com You cannot contribute property. Efile com However, participants may be able to transfer or roll over certain property from one retirement plan to another. Efile com See Publication 590 for more information about rollovers. Efile com You do not have to make contributions every year. Efile com But if you make contributions, they must be based on a written allocation formula and must not discriminate in favor of highly compensated employees (defined in chapter 1). Efile com When you contribute, you must contribute to the SEP-IRAs of all participants who actually performed personal services during the year for which the contributions are made, including employees who die or terminate employment before the contributions are made. Efile com Contributions are deductible within limits, as discussed later, and generally are not taxable to the plan participants. Efile com A SEP-IRA cannot be a Roth IRA. Efile com Employer contributions to a SEP-IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. Efile com Unlike regular contributions to a traditional IRA, contributions under a SEP can be made to participants over age 70½. Efile com If you are self-employed, you can also make contributions under the SEP for yourself even if you are over 70½. Efile com Participants age 70½ or over must take required minimum distributions. Efile com Time limit for making contributions. Efile com   To deduct contributions for a year, you must make the contributions by the due date (including extensions) of your tax return for the year. Efile com Contribution Limits Contributions you make for 2013 to a common-law employee's SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000. Efile com Compensation generally does not include your contributions to the SEP. Efile com The SEP plan document will specify how the employer contribution is determined and how it will be allocated to participants. Efile com Example. Efile com Your employee, Mary Plant, earned $21,000 for 2013. Efile com The maximum contribution you can make to her SEP-IRA is $5,250 (25% x $21,000). Efile com Contributions for yourself. Efile com   The annual limits on your contributions to a common-law employee's SEP-IRA also apply to contributions you make to your own SEP-IRA. Efile com However, special rules apply when figuring your maximum deductible contribution. Efile com See Deduction Limit for Self-Employed Individuals , later. Efile com Annual compensation limit. Efile com   You cannot consider the part of an employee's compensation over $255,000 when figuring your contribution limit for that employee. Efile com However, $51,000 is the maximum contribution for an eligible employee. Efile com These limits are $260,000 and $52,000, respectively, in 2014. Efile com Example. Efile com Your employee, Susan Green, earned $210,000 for 2013. Efile com Because of the maximum contribution limit for 2013, you can only contribute $51,000 to her SEP-IRA. Efile com More than one plan. Efile com   If you contribute to a defined contribution plan (defined in chapter 4), annual additions to an account are limited to the lesser of $51,000 or 100% of the participant's compensation. Efile com When you figure this limit, you must add your contributions to all defined contribution plans maintained by you. Efile com Because a SEP is considered a defined contribution plan for this limit, your contributions to a SEP must be added to your contributions to other defined contribution plans you maintain. Efile com Tax treatment of excess contributions. Efile com   Excess contributions are your contributions to an employee's SEP-IRA (or to your own SEP-IRA) for 2013 that exceed the lesser of the following amounts. Efile com 25% of the employee's compensation (or, for you, 20% of your net earnings from self-employment). Efile com $51,000. Efile com Excess contributions are included in the employee's income for the year and are treated as contributions by the employee to his or her SEP-IRA. Efile com For more information on employee tax treatment of excess contributions, see chapter 1 in Publication 590. Efile com Reporting on Form W-2. Efile com   Do not include SEP contributions on your employee's Form W-2 unless contributions were made under a salary reduction arrangement (discussed later). Efile com Deducting Contributions Generally, you can deduct the contributions you make each year to each employee's SEP-IRA. Efile com If you are self-employed, you can deduct the contributions you make each year to your own SEP-IRA. Efile com Deduction Limit for Contributions for Participants The most you can deduct for your contributions to you or your employee's SEP-IRA is the lesser of the following amounts. Efile com Your contributions (including any excess contributions carryover). Efile com 25% of the compensation (limited to $255,000 per participant) paid to the participants during 2013 from the business that has the plan, not to exceed $51,000 per participant. Efile com In 2014, the amounts in (2) above are $260,000 and $52,000, respectively. Efile com Deduction Limit for Self-Employed Individuals If you contribute to your own SEP-IRA, you must make a special computation to figure your maximum deduction for these contributions. Efile com When figuring the deduction for contributions made to your own SEP-IRA, compensation is your net earnings from self-employment (defined in chapter 1), which takes into account both the following deductions. Efile com The deduction for the deductible part of your self-employment tax. Efile com The deduction for contributions to your own SEP-IRA. Efile com The deduction for contributions to your own SEP-IRA and your net earnings depend on each other. Efile com For this reason, you determine the deduction for contributions to your own SEP-IRA indirectly by reducing the contribution rate called for in your plan. Efile com To do this, use the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed, whichever is appropriate for your plan's contribution rate, in chapter 5. Efile com Then figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5. Efile com Carryover of Excess SEP Contributions If you made SEP contributions that are more than the deduction limit (nondeductible contributions), you can carry over and deduct the difference in later years. Efile com However, the carryover, when combined with the contribution for the later year, is subject to the deduction limit for that year. Efile com If you also contributed to a defined benefit plan or defined contribution plan, see Carryover of Excess Contributions under Employer Deduction in chapter 4 for the carryover limit. Efile com Excise tax. Efile com   If you made nondeductible (excess) contributions to a SEP, you may be subject to a 10% excise tax. Efile com For information about the excise tax, see Excise Tax for Nondeductible (Excess) Contributions under Employer Deduction in chapter 4. Efile com When To Deduct Contributions When you can deduct contributions made for a year depends on the tax year on which the SEP is maintained. Efile com If the SEP is maintained on a calendar year basis, you deduct the yearly contributions on your tax return for the year within which the calendar year ends. Efile com If you file your tax return and maintain the SEP using a fiscal year or short tax year, you deduct contributions made for a year on your tax return for that year. Efile com Example. Efile com You are a fiscal year taxpayer whose tax year ends June 30. Efile com You maintain a SEP on a calendar year basis. Efile com You deduct SEP contributions made for calendar year 2013 on your tax return for your tax year ending June 30, 2014. Efile com Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. Efile com For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040), Profit or Loss From Farming; partnerships deduct them on Form 1065, U. Efile com S. Efile com Return of Partnership Income; and corporations deduct them on Form 1120, U. Efile com S. Efile com Corporation Income Tax Return, or Form 1120S, U. Efile com S. Efile com Income Tax Return for an S Corporation. Efile com Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. Efile com (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Efile com , you receive from the partnership. Efile com ) Remember that sole proprietors and partners can't deduct as a business expense contributions made to a SEP for themselves, only those made for their common-law employees. Efile com Salary Reduction Simplified Employee Pensions (SARSEPs) A SARSEP is a SEP set up before 1997 that includes a salary reduction arrangement. Efile com (See the Caution, next. Efile com ) Under a SARSEP, your employees can choose to have you contribute part of their pay to their SEP-IRAs rather than receive it in cash. Efile com This contribution is called an “elective deferral” because employees choose (elect) to set aside the money, and they defer the tax on the money until it is distributed to them. Efile com You are not allowed to set up a SARSEP after 1996. Efile com However, participants (including employees hired after 1996) in a SARSEP set up before 1997 can continue to have you contribute part of their pay to the plan. Efile com If you are interested in setting up a retirement plan that includes a salary reduction arrangement, see chapter 3. Efile com Who can have a SARSEP?   A SARSEP set up before 1997 is available to you and your eligible employees only if all the following requirements are met. Efile com At least 50% of your employees eligible to participate choose to make elective deferrals. Efile com You have 25 or fewer employees who were eligible to participate in the SEP at any time during the preceding year. Efile com The elective deferrals of your highly compensated employees meet the SARSEP ADP test. Efile com SARSEP ADP test. Efile com   Under the SARSEP ADP test, the amount deferred each year by each eligible highly compensated employee as a percentage of pay (the deferral percentage) cannot be more than 125% of the average deferral percentage (ADP) of all non-highly compensated employees eligible to participate. Efile com A highly compensated employee is defined in chapter 1. Efile com Deferral percentage. Efile com   The deferral percentage for an employee for a year is figured as follows. Efile com   The elective employer contributions (excluding certain catch-up contributions)  paid to the SEP for the employee for the year     The employee's compensation (limited to $255,000 in 2013)   The instructions for Form 5305A-SEP have a worksheet you can use to determine whether the elective deferrals of your highly compensated employees meet the SARSEP ADP test. Efile com Employee compensation. Efile com   For figuring the deferral percentage, compensation is generally the amount you pay to the employee for the year. Efile com Compensation includes the elective deferral and other amounts deferred in certain employee benefit plans. Efile com See Compensation in chapter 1. Efile com Elective deferrals under the SARSEP are included in figuring your employees' deferral percentage even though they are not included in the income of your employees for income tax purposes. Efile com Compensation of self-employed individuals. Efile com   If you are self-employed, compensation is your net earnings from self-employment as defined in chapter 1. Efile com   Compensation does not include tax-free items (or deductions related to them) other than foreign earned income and housing cost amounts. Efile com Choice not to treat deferrals as compensation. Efile com   You can choose not to treat elective deferrals (and other amounts deferred in certain employee benefit plans) for a year as compensation under your SARSEP. Efile com Limit on Elective Deferrals The most a participant can choose to defer for calendar year 2013 is the lesser of the following amounts. Efile com 25% of the participant's compensation (limited to $255,000 of the participant's compensation). Efile com $17,500. Efile com The $17,500 limit applies to the total elective deferrals the employee makes for the year to a SEP and any of the following. Efile com Cash or deferred arrangement (section 401(k) plan). Efile com Salary reduction arrangement under a tax-sheltered annuity plan (section 403(b) plan). Efile com SIMPLE IRA plan. Efile com In 2014, the $255,000 limit increases to $260,000 and the $17,500 limit remains at $17,500. Efile com Catch-up contributions. Efile com   A SARSEP can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. Efile com The catch-up contribution limit for 2013 is $5,500 and remains at $5,500 for 2014. Efile com Elective deferrals are not treated as catch-up contributions for 2013 until they exceed the elective deferral limit (the lesser of 25% of compensation or $17,500), the SARSEP ADP test limit discussed earlier, or the plan limit (if any). Efile com However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. Efile com The catch-up contribution limit. Efile com The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Efile com   Catch-up contributions are not subject to the elective deferral limit (the lesser of 25% of compensation or $17,500 in 2013 and in 2014). Efile com Overall limit on SEP contributions. Efile com   If you also make nonelective contributions to a SEP-IRA, the total of the nonelective and elective contributions to that SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000 for 2013 ($52,000 for 2014). Efile com The same rule applies to contributions you make to your own SEP-IRA. Efile com See Contribution Limits , earlier. Efile com Figuring the elective deferral. Efile com   For figuring the 25% limit on elective deferrals, compensation does not include SEP contributions, including elective deferrals or other amounts deferred in certain employee benefit plans. Efile com Tax Treatment of Deferrals Elective deferrals that are not more than the limits discussed earlier under Limit on Elective Deferrals are excluded from your employees' wages subject to federal income tax in the year of deferral. Efile com However, these deferrals are included in wages for social security, Medicare, and federal unemployment (FUTA) tax. Efile com Excess deferrals. Efile com   For 2013, excess deferrals are the elective deferrals for the year that are more than the $17,500 limit discussed earlier. Efile com For a participant who is eligible to make catch-up contributions, excess deferrals are the elective deferrals that are more than $23,000. Efile com The treatment of excess deferrals made under a SARSEP is similar to the treatment of excess deferrals made under a qualified plan. Efile com See Treatment of Excess Deferrals under Elective Deferrals (401(k) Plans) in chapter 4. Efile com Excess SEP contributions. Efile com   Excess SEP contributions are elective deferrals of highly compensated employees that are more than the amount permitted under the SARSEP ADP test. Efile com You must notify your highly compensated employees within 2½ months after the end of the plan year of their excess SEP contributions. Efile com If you do not notify them within this time period, you must pay a 10% tax on the excess. Efile com For an explanation of the notification requirements, see Rev. Efile com Proc. Efile com 91-44, 1991-2 C. Efile com B. Efile com 733. Efile com If you adopted a SARSEP using Form 5305A-SEP, the notification requirements are explained in the instructions for that form. Efile com Reporting on Form W-2. Efile com   Do not include elective deferrals in the “Wages, tips, other compensation” box of Form W-2. Efile com You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. Efile com You must also include them in box 12. Efile com Mark the “Retirement plan” checkbox in box 13. Efile com For more information, see the Form W-2 instructions. Efile com Distributions (Withdrawals) As an employer, you cannot prohibit distributions from a SEP-IRA. Efile com Also, you cannot make your contributions on the condition that any part of them must be kept in the account after you have made your contributions to the employee's accounts. Efile com Distributions are subject to IRA rules. Efile com Generally, you or your employee must begin to receive distributions from a SEP-IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. Efile com For more information about IRA rules, including the tax treatment of distributions, rollovers, required distributions, and income tax withholding, see Publication 590. Efile com Additional Taxes The tax advantages of using SEP-IRAs for retirement savings can be offset by additional taxes that may be imposed for all the following actions. Efile com Making excess contributions. Efile com Making early withdrawals. Efile com Not making required withdrawals. Efile com For information about these taxes, see chapter 1 in Publication 590. Efile com Also, a SEP-IRA may be disqualified, or an excise tax may apply, if the account is involved in a prohibited transaction, discussed next. Efile com Prohibited transaction. Efile com   If an employee improperly uses his or her SEP-IRA, such as by borrowing money from it, the employee has engaged in a prohibited transaction. Efile com In that case, the SEP-IRA will no longer qualify as an IRA. Efile com For a list of prohibited transactions, see Prohibited Transactions in chapter 4. Efile com Effects on employee. Efile com   If a SEP-IRA is disqualified because of a prohibited transaction, the assets in the account will be treated as having been distributed to the employee on the first day of the year in which the transaction occurred. Efile com The employee must include in income the fair market value of the assets (on the first day of the year) that is more than any cost basis in the account. Efile com Also, the employee may have to pay the additional tax for making early withdrawals. Efile com Reporting and Disclosure Requirements If you set up a SEP using Form 5305-SEP, you must give your eligible employees certain information about the SEP when you set it up. Efile com See Setting Up a SEP , earlier. Efile com Also, you must give your eligible employees a statement each year showing any contributions to their SEP-IRAs. Efile com You must also give them notice of any excess contributions. Efile com For details about other information you must give them, see the instructions for Form 5305-SEP or Form 5305A-SEP (for a salary reduction SEP). Efile com Even if you did not use Form 5305-SEP or Form 5305A-SEP to set up your SEP, you must give your employees information similar to that described above. Efile com For more information, see the instructions for either Form 5305-SEP or Form 5305A-SEP. Efile com Prev  Up  Next   Home   More Online Publications
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Understanding Your CP81 Notice

We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.


What you need to do

  • If you’re required to file this tax return, file immediately. We’ll apply the credit amount shown on this notice to the tax you owe and refund any overpayment to you, if you don’t owe other taxes or obligations.
  • If you’ve already filed this return and it has been over 8 weeks, send us a newly signed copy of your tax return. Be sure to attach copies of all schedules and other documents you included with your previously filed original tax return.
  • If you want the credit transferred to another tax form, tax period or tax identification number, call us at 1-800-829-0115.
  • If you don’t file your tax return or contact us, you’ll lose this credit. The Internal Revenue Code sets strict time limits for refunding or transferring credits.

You may want to

  • Call 1-800-829-3676 (1-800-TAX-FORM) to order forms and publications or visit our website, www.irs.gov, to download them.

  • Answers to common questions

    How long do I have to file a tax return to claim a refund?
    Generally, you must file a tax return within 3 years from the due date of the return (including extensions) to receive a refund of any overpayment on your account. After this statute of limitations expires, we can’t refund any overpayments.

    Where do I send my return?
    Send it to the address listed on the notice.

    What should I do if I’ve just filed my tax return?
    You don’t have to do anything if you filed your tax return within the last 8 weeks.


    Tips for next year

    File all required returns by the appropriate due date.

Page Last Reviewed or Updated: 07-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Efile Com

Efile com Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Efile com Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Efile com Aged, home for, Home for the aged. Efile com Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Efile com Alumni association, Alumni association. Efile com Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Efile com Conformed copy, Conformed copy. Efile com Description of activities, Description of activities. Efile com Employer identification number, Required Inclusions Financial data, Financial data. Efile com Organizing documents, Organizing documents. Efile com Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Efile com , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Efile com Attribution, special rules, Special rules of attribution. Efile com B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Efile com Bureau defined, Bureau defined. Efile com Burial benefit insurance, Burial and funeral benefit insurance organization. Efile com Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Efile com C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Efile com Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Efile com Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Efile com Integrated auxiliaries, Integrated auxiliaries. Efile com Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Efile com CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Efile com Comments, Comments and suggestions. Efile com Community association, Other organizations. Efile com Community nursing bureau, Community nursing bureau. Efile com Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Efile com Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Efile com Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Efile com Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Efile com E Educational organizations, Educational Organizations, Educational organizations. Efile com Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Efile com Estimated tax, Estimated tax. Efile com Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Efile com Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Efile com Family members, Family members. Efile com Substantial influence, Persons not considered to have substantial influence. Efile com Disregarded benefits, Disregarded benefits. Efile com Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Efile com , Exception. Efile com Excise tax, Excise tax on excess benefit transactions. Efile com Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Efile com Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Efile com Excise tax Black lung benefit trust, Excise taxes. Efile com Lobbying expenditures, Tax on excess expenditures to influence legislation. Efile com , Tax on disqualifying lobbying expenditures. Efile com Political expenditures, Excise taxes on political expenditures. Efile com Private foundations, Excise taxes on private foundations. Efile com , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Efile com Extensions of time, Extensions of time for filing. Efile com F Facts and circumstances test, Facts and circumstances test. Efile com Fair market value, estimate of, Good faith estimate of fair market value (FMV). Efile com Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Efile com , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Efile com , Information required for subordinate organizations. Efile com , Annual Information Return, Form 1023. Efile com , Organizations Not Required To File Form 1023, Private Schools, When to file application. Efile com , Lobbying Expenditures, Volunteer fire companies. Efile com 1024, Forms Required, Application made under wrong paragraph of section 501(c). Efile com , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Efile com , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Efile com 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Efile com 2848, Power of attorney. Efile com , Representation. Efile com 4720, Tax on excess expenditures to influence legislation. Efile com 5578, Certification. Efile com 5768, Making the election. Efile com 6069, Tax treatment of donations. Efile com 8274, FICA tax exemption election. Efile com 8282, Dispositions of donated property. Efile com 8283, Form 8283. Efile com 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Efile com 8821, Representation. Efile com 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Efile com 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Efile com 990-PF, Form 990-PF, Excise taxes on private foundations. Efile com , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Efile com W–2, Revoking the election. Efile com Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Efile com , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Efile com Funeral benefit insurance, Burial and funeral benefit insurance organization. Efile com G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Efile com Good faith determinations, What's New, New organization. Efile com Governmental unit, Governmental units. Efile com Grant Distinguished from gross receipts, Grants. Efile com Exclusion for unusual grant, Unusual grants. Efile com , Unusual grants. Efile com From public charity, Grants from public charities. Efile com , Grants from public charities. Efile com Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Efile com Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Efile com Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Efile com Homeowners' association, Homeowners' associations. Efile com Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Efile com , Hospitals and medical research organizations. Efile com I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Efile com Instrumentalities, Instrumentalities. Efile com Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Efile com , Labor Organizations Law, public interest, Public-interest law firms. Efile com Legislative activity, Lobbying Expenditures, Legislative activity. Efile com Listed transaction, Prohibited tax shelter transaction. Efile com Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Efile com Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Efile com M Medical research organization, Medical research organization. Efile com Medicare and Medicaid payments, Medicare and Medicaid payments. Efile com Membership fee, Membership fees. Efile com , Membership fees distinguished from gross receipts. Efile com Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Efile com O One-third support test, One-third support test. Efile com Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Efile com Distribution, Distribution. Efile com Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Efile com Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Efile com , Penalties. Efile com , Penalty. Efile com Failure to file, Penalties for failure to file. Efile com Perpetual care organization, Perpetual care organization. Efile com Political activity, Dues Used for Lobbying or Political Activities, Political activity. Efile com , Political activity. Efile com Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Efile com Preferred stock, Common and preferred stock. Efile com Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Efile com Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Efile com Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Efile com Prohibited reportable transactions, Prohibited tax shelter transaction. Efile com Subsequently listed transaction, Subsequently listed transaction. Efile com Tax-exempt entities, Tax-exempt entities. Efile com Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Efile com Grant from, Grants from public charities. Efile com Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Efile com , One-third support test. Efile com Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Efile com Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Efile com , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Efile com Ten-percent-of-support, Ten-percent-of-support requirement. Efile com R Racial composition, How to determine racial composition. Efile com Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Efile com Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Efile com Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Efile com Scholarships, Scholarships. Efile com School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Efile com Social clubs, Organizations subject to requirements. Efile com , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Efile com , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Efile com Sports organization, amateur, Qualified amateur sports organization. Efile com State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Efile com Suggestions, Comments and suggestions. Efile com Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Efile com , Support from a governmental unit. Efile com , Support from the general public. Efile com Support test, One-third support test. Efile com Facts and circumstances, Facts and circumstances test. Efile com One-third, One-third support test. Efile com Public charity, One-third support test. Efile com Supporting organization, Supporting organization transactions occurring after July 25, 2006. Efile com T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Efile com , Unusual grants. Efile com User fee, Power of attorney. Efile com , User fee. Efile com V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Efile com W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Efile com Withholding information from public, Requests for withholding of information from the public. Efile com Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Efile com Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications