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File A 1040ez

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File A 1040ez

File a 1040ez 3. File a 1040ez   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. File a 1040ez Traditional IRA mistakenly moved to SIMPLE IRA. File a 1040ez When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). File a 1040ez It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. File a 1040ez Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). File a 1040ez This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. File a 1040ez See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. File a 1040ez If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. File a 1040ez See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. File a 1040ez What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. File a 1040ez See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. File a 1040ez A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. File a 1040ez These contributions are called salary reduction contributions. File a 1040ez All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. File a 1040ez The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. File a 1040ez Contributions are made on behalf of eligible employees. File a 1040ez (See Eligible Employees below. File a 1040ez ) Contributions are also subject to various limits. File a 1040ez (See How Much Can Be Contributed on Your Behalf , later. File a 1040ez ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. File a 1040ez See How Are Contributions Made , later. File a 1040ez You may be able to claim a credit for contributions to your SIMPLE plan. File a 1040ez For more information, see chapter 4. File a 1040ez Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. File a 1040ez Self-employed individual. File a 1040ez   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. File a 1040ez Excludable employees. File a 1040ez   Your employer can exclude the following employees from participating in the SIMPLE plan. File a 1040ez Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). File a 1040ez Employees who are nonresident aliens and received no earned income from sources within the United States. File a 1040ez Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. File a 1040ez Compensation. File a 1040ez   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. File a 1040ez Wages, tips, and other pay from your employer that is subject to income tax withholding. File a 1040ez Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. File a 1040ez Self-employed individual compensation. File a 1040ez   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. File a 1040ez   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. File a 1040ez How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. File a 1040ez They are made on your behalf by your employer. File a 1040ez Your employer must also make either matching contributions or nonelective contributions. File a 1040ez Salary reduction contributions. File a 1040ez   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). File a 1040ez You can choose to cancel the election at any time during the year. File a 1040ez   Salary reduction contributions are also referred to as “elective deferrals. File a 1040ez ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. File a 1040ez Matching contributions. File a 1040ez   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. File a 1040ez See How Much Can Be Contributed on Your Behalf below. File a 1040ez These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. File a 1040ez These contributions are referred to as matching contributions. File a 1040ez   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. File a 1040ez Nonelective contributions. File a 1040ez   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. File a 1040ez These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. File a 1040ez   One of the requirements your employer must satisfy is notifying the employees that the election was made. File a 1040ez For other requirements that your employer must satisfy, see chapter 3 of Publication 560. File a 1040ez How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. File a 1040ez Salary reduction contributions limit. File a 1040ez   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. File a 1040ez The limitation remains at $12,000 for 2014. File a 1040ez If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. File a 1040ez You, not your employer, are responsible for monitoring compliance with these limits. File a 1040ez Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. File a 1040ez The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. File a 1040ez $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. File a 1040ez The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. File a 1040ez The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. File a 1040ez Matching employer contributions limit. File a 1040ez   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. File a 1040ez These matching contributions cannot be more than 3% of your compensation for the calendar year. File a 1040ez See Matching contributions less than 3% below. File a 1040ez Example 1. File a 1040ez In 2013, Joshua was a participant in his employer's SIMPLE plan. File a 1040ez His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). File a 1040ez Instead of taking it all in cash, Joshua elected to have 12. File a 1040ez 5% of his weekly pay ($100) contributed to his SIMPLE IRA. File a 1040ez For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. File a 1040ez Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. File a 1040ez Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). File a 1040ez Example 2. File a 1040ez Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. File a 1040ez 94% of his weekly pay contributed to his SIMPLE IRA. File a 1040ez In this example, Joshua's salary reduction contributions for the year (2. File a 1040ez 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). File a 1040ez Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. File a 1040ez In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. File a 1040ez Matching contributions less than 3%. File a 1040ez   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. File a 1040ez   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. File a 1040ez If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. File a 1040ez Nonelective employer contributions limit. File a 1040ez   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. File a 1040ez For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. File a 1040ez   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. File a 1040ez Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. File a 1040ez This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. File a 1040ez Example 3. File a 1040ez Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. File a 1040ez Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. File a 1040ez In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). File a 1040ez Traditional IRA mistakenly moved to SIMPLE IRA. File a 1040ez   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. File a 1040ez For more information, see Recharacterizations in chapter 1. File a 1040ez Recharacterizing employer contributions. File a 1040ez   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. File a 1040ez SEPs are discussed in chapter 2 of Publication 560. File a 1040ez SIMPLE plans are discussed in this chapter. File a 1040ez Converting from a SIMPLE IRA. File a 1040ez   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . File a 1040ez    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. File a 1040ez When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. File a 1040ez These rules are discussed in chapter 1. File a 1040ez Your employer cannot restrict you from taking distributions from a SIMPLE IRA. File a 1040ez Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. File a 1040ez If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. File a 1040ez See Additional Tax on Early Distributions, later. File a 1040ez Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. File a 1040ez Two-year rule. File a 1040ez   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. File a 1040ez The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. File a 1040ez   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). File a 1040ez Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. File a 1040ez If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. File a 1040ez If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. 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Understanding Your CP295 Notice

We charged you a penalty on your Form 5500.


What you need to do

  • Pay the amount due to avoid additional penalty and interest charges.

Answers to Common Questions

What steps can I take if I can't pay the full amount?
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Additional penalties and interest will accrue.

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If you believe a penalty should be reconsidered, mail a signed statement to the address on your notice. Identify which penalty you want reconsidered and why. We'll review the information and let you know if we accept your explanation.


  • Understanding your notice

    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP295, Page 1

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Page Last Reviewed or Updated: 19-Dec-2013

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 File A 1040ez

File a 1040ez Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. File a 1040ez Tax questions. File a 1040ez What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. File a 1040ez irs. File a 1040ez gov/pub519. File a 1040ez Introduction For tax purposes, an alien is an individual who is not a U. File a 1040ez S. File a 1040ez citizen. File a 1040ez Aliens are classified as nonresident aliens and resident aliens. File a 1040ez This publication will help you determine your status and give you information you will need to file your U. File a 1040ez S. File a 1040ez tax return. File a 1040ez Resident aliens generally are taxed on their worldwide income, the same as U. File a 1040ez S. File a 1040ez citizens. File a 1040ez Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. File a 1040ez The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. File a 1040ez Resident aliens are generally treated the same as U. File a 1040ez S. File a 1040ez citizens and can find more information in other IRS publications. File a 1040ez Table A, Where To Find What You Need To Know About U. File a 1040ez S. File a 1040ez Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. File a 1040ez Answers to frequently asked questions are presented in the back of the publication. File a 1040ez Table A. File a 1040ez Where To Find What You Need To Know About U. File a 1040ez S. File a 1040ez Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. File a 1040ez Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. File a 1040ez See chapter 6. File a 1040ez I am a resident alien and my spouse is a nonresident alien. File a 1040ez Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. File a 1040ez See Community Income in chapter 2. File a 1040ez Is all my income subject to U. File a 1040ez S. File a 1040ez tax? See chapter 2. File a 1040ez See chapter 3. File a 1040ez Is my scholarship subject to U. File a 1040ez S. File a 1040ez tax? See Scholarship Grants, Prizes, and Awards in chapter 2. File a 1040ez See Scholarship and Fellowship Grants in chapter 3. File a 1040ez See chapter 9. File a 1040ez What is the tax rate on my income subject to U. File a 1040ez S. File a 1040ez tax? See chapter 4. File a 1040ez I moved to the United States this year. File a 1040ez Can I deduct my moving expenses on my U. File a 1040ez S. File a 1040ez return? See Deductions in chapter 5. File a 1040ez Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. File a 1040ez I pay income taxes to my home country. File a 1040ez Can I get credit for these taxes on my U. File a 1040ez S. File a 1040ez tax return? See Tax Credits and Payments in chapter 5. File a 1040ez What forms must I file and when and where do I file them? See chapter 7. File a 1040ez How should I pay my U. File a 1040ez S. File a 1040ez income taxes? See chapter 8. File a 1040ez Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. File a 1040ez See chapter 9. File a 1040ez Are employees of foreign governments and international organizations exempt from U. File a 1040ez S. File a 1040ez tax? See chapter 10. File a 1040ez Is there anything special I have to do before leaving the United States? See chapter 11. File a 1040ez See Expatriation Tax in chapter 4. File a 1040ez Comments and suggestions. File a 1040ez   We welcome your comments about this publication and your suggestions for future editions. File a 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File a 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File a 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File a 1040ez   You can send us comments from www. File a 1040ez irs. File a 1040ez gov/formspubs/. File a 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. File a 1040ez ”   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. File a 1040ez Ordering forms and publications. File a 1040ez   Visit www. File a 1040ez irs. File a 1040ez 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. File a 1040ez Internal Revenue Service 1201 N. File a 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File a 1040ez   If you have a tax question, check the information available on IRS. File a 1040ez gov or call 1-800-829-1040. File a 1040ez We cannot answer tax questions sent to either of the above addresses. File a 1040ez What's New Personal exemption increased. File a 1040ez  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. File a 1040ez U. File a 1040ez S. File a 1040ez real property interest. File a 1040ez  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. File a 1040ez The provision has been extended through 2013. File a 1040ez The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. File a 1040ez S. File a 1040ez real property interest will continue to apply to any distribution from a RIC in 2013. File a 1040ez Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. File a 1040ez See Qualified investment entities under U. File a 1040ez S. File a 1040ez Real Property Interest. File a 1040ez Interest-related dividends and short-term capital gain dividends received from mutual funds. File a 1040ez  The exemption of tax 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. File a 1040ez These provisions have been extended through 2013. File a 1040ez The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). File a 1040ez Multi-level marketing. File a 1040ez  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. File a 1040ez See Multi-level marketing under Personal Services in chapter 2. File a 1040ez Additional Medicare Tax. File a 1040ez  For 2013, you may be required to pay Additional Medicare Tax. File a 1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. File a 1040ez For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. File a 1040ez For more information on Additional Medicare Tax, go to IRS. File a 1040ez gov and enter “Additional Medicare Tax” in the search box. File a 1040ez Reminders Refunds of certain withholding tax delayed. File a 1040ez  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. File a 1040ez Allow up to 6 months for these refunds to be issued. File a 1040ez Third party designee. File a 1040ez  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. File a 1040ez This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. File a 1040ez It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. File a 1040ez Also, the authorization can be revoked. File a 1040ez See your income tax return instructions for details. File a 1040ez Change of address. File a 1040ez . File a 1040ez  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. File a 1040ez Photographs of missing children. File a 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File a 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File a 1040ez 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. File a 1040ez Prev  Up  Next   Home   More Online Publications