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Military1040x Fillable FormFree Online Tax FilingTaxFederal Tax FormsFree 1040ez H&r BlockE File State Taxes Only For FreeTax Act 2011 FreeTax Form 1040 Year 2008Federal Ez FormIrs 1040ez 2013 Form And Instructions1040ez Instructions 20142013 Irs 1040x1040x 2008Filing 2011 Tax Return1040 Tax Forms 2011Free State File Tax OnlineFree File State And Federal Taxes1040 Amendment1040 Ez OnlineIrs File 1040ezHow To Amend Your Tax ReturnFree State E-file2012 Tax Form 1040ezAmending 2011 TaxesFree Federal State Tax FormsEasy 1040Irs Form 1040a Or 1040ezFree File TaxesFile Income Tax OnlineWww State Tax FormsTax Form For StudentsIrs Tax Amendment Form InstructionsNeed 2009 Tax ReturnHr Block ComFiling Amended ReturnFile 2005 Taxes FreeFile State Income Tax OnlineTax Return AmendmentFree Taxes
Ezform Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Ezform Tax questions. Ezform Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. Ezform irs. Ezform gov/pub515. Ezform What's New Deposit interest paid to certain nonresident alien individuals. Ezform New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Ezform Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Ezform See Deposit interest paid to certain nonresident alien individuals in 2013. Ezform Portfolio interest. Ezform . Ezform The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Ezform Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Ezform See Portfolio interest. Ezform U. Ezform S. Ezform real property interest. Ezform Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Ezform The provision has been extended through 2013. Ezform The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Ezform S. Ezform real property interest will continue to apply to any distribution from a RIC. Ezform See Qualified investment entities under U. Ezform S. Ezform Real Property Interest. Ezform Interest-related dividends and short-term capital gain dividends received from mutual funds. Ezform The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Ezform These provisions have been extended through 2013. Ezform Partnership withholding rate on effectively connected income. Ezform For 2013, the rate for withholding on noncorporate partners has increased to 39. Ezform 6%. Ezform The rate for corporate partners remains 35%. Ezform Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Ezform If you made U. Ezform S. Ezform -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. Ezform See Amounts paid to qualified securities lenders . Ezform Electronic deposits. Ezform You must make all deposits of taxes electronically. Ezform Substitute forms. Ezform Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Ezform If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Ezform See Penalties. Ezform Filing electronically. Ezform If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Ezform You get to the system through the Internet at fire. Ezform irs. Ezform gov. Ezform For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. Ezform The IRS will not mail error reports for files that are bad. Ezform Qualified intermediaries. Ezform A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. Ezform See Qualified intermediary under Foreign Intermediaries. Ezform Requests for extensions on Form 8809 must be filed electronically. Ezform Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. Ezform See Extension to file Form 1042-S with the IRS. Ezform Photographs of missing children. Ezform The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Ezform Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Ezform You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Ezform Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Ezform Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Ezform In addition to discussing the rules that apply generally to payments of U. Ezform S. Ezform source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Ezform S. Ezform real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Ezform S. Ezform trade or business. Ezform Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). Ezform U. Ezform S. Ezform withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. Ezform For information on these provisions, go to www. Ezform irs. Ezform gov/fatca. Ezform Comments and suggestions. Ezform We welcome your comments about this publication and your suggestions for future editions. Ezform You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Ezform NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Ezform Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ezform You can email us at taxforms@irs. Ezform gov. Ezform Please put “Publications Comment” on the subject line. Ezform You can also send us comments from www. Ezform irs. Ezform gov/formspubs/. Ezform Select “Comment on Tax Forms and Publications” under “Information About. Ezform ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ezform Ordering forms and publications. Ezform Visit www. Ezform irs. Ezform gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Ezform Internal Revenue Service 1201 N. Ezform Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Ezform If you have a tax question, check the information available on IRS. Ezform gov or call 1-800-829-1040. Ezform We cannot answer tax questions sent to either of the above addresses. Ezform Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. Ezform S. Ezform Tax Guide for Aliens 901 U. Ezform S. Ezform Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Ezform S. Ezform Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Ezform S. Ezform Source Income of Foreign Persons 1042-S Foreign Person's U. Ezform S. Ezform Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. Ezform Prev Up Next Home More Online Publications
Understanding Your CP161 Notice
You received this notice because of the money you owe from your tax return.
What you need to do
- Read your notice carefully ― it will explain how much money you owe on your taxes.
- Check the list of payments we applied to your account to see if we applied all the payments you made.
- Pay the amount owed by the date on the notice's payment coupon.
- Make payment arrangements if you can't pay the full amount you owe.
You may want to...
- View or download the following materials (if they weren't included with your notice):
- Call 1-800-829-FORM to have forms and publications mailed to you.
- Complete and send us a Form 2848, Power of Attorney and Declaration of Representative to authorize someone (such as an accountant) to contact us on your behalf.
- Make payment arrangements if you cannot pay the full amount you owe.
- Learn more about your payment options here.
- Learn more about how to submit an Offer in Compromise.
Answers to Common Questions
Do I have to pay interest on the amount I owe?
Interest will accrue on the amount you owe unless you pay it by the requested payment date on the notice’s payment coupon.
Do I receive a penalty if I cannot pay the full amount?
Yes. You usually will receive a late payment penalty. Notice 746, Information About Your Notice, Penalty and Interest has more information about penalties and interest.
What happens if I cannot pay the full amount I owe?
You can arrange to make a payment plan with us if you cannot pay the full amount you owe.
How can I set up a payment plan?
Call the toll-free number listed on the top right corner of your notice to discuss payment options or learn more about payment arrangements here.
What should I do if I disagree with the notice?
Contact us at the toll free number listed on the top right corner of your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions for which you may qualify. In many cases, you can file free. Learn more about how to file electronically here.
Page Last Reviewed or Updated: 26-Mar-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
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.
Ezform Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Ezform Tax questions. Ezform Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. Ezform The general rules for deducting business expenses are discussed in the opening chapter. Ezform The chapters that follow cover specific expenses and list other publications and forms you may need. Ezform Comments and suggestions. Ezform We welcome your comments about this publication and your suggestions for future editions. Ezform You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Ezform NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Ezform Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ezform You can send us comments from www. Ezform irs. Ezform gov/formspubs/. Ezform Click on “More Information” and then on “Give us feedback. Ezform ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. Ezform Ordering forms and publications. Ezform Visit www. Ezform irs. Ezform gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Ezform Internal Revenue Service 1201 N. Ezform Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. Ezform Tax questions. Ezform If you have a tax-related question, please go to Help With Tax Questions on IRS. Ezform gov. Ezform If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. Ezform Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. Ezform irs. Ezform gov/pub535. Ezform What's New for 2013 The following items highlight some changes in the tax law for 2013. Ezform Optional safe harbor method to determine the business use of a home deduction. Ezform Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Ezform For more information, see chapter 1. Ezform Standard mileage rate. Ezform Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Ezform 5 cents per mile. Ezform For more information, see chapter 11. Ezform Additional Medicare Tax. Ezform Beginning in 2013, a 0. Ezform 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. Ezform Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Ezform RRTA compensation should be separately compared to the threshold. Ezform For more information, see chapter 5 or visit www. Ezform irs. Ezform gov and enter the following words in the search box: Additional Medicare Tax. Ezform Retiree drug subsidy. Ezform Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Ezform For more information, visit www. Ezform irs. Ezform gov and enter the following words in the search box: Retiree drug subsidy. Ezform What's New for 2014 The following item highlights a change in the tax law for 2014. Ezform Standard mileage rate. Ezform Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Ezform Film and television productions costs. Ezform The election to expense film and television production costs does not apply to productions that begin in 2014. Ezform For more information, see chapter 7. Ezform Reminders The following reminders and other items may help you file your tax return. Ezform IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Ezform The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Ezform You can use one of the following IRS e-file options. Ezform Use an authorized IRS e-file provider. Ezform Use a personal computer. Ezform Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Ezform For details on these fast filing methods, see your income tax package. Ezform Form 1099 MISC. Ezform File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. Ezform See the Instructions for Form 1099-MISC for more information and additional reporting requirements. Ezform Photographs of missing children. Ezform The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Ezform Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Ezform You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. Ezform Prev Up Next Home More Online Publications