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File federal and state taxes Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. File federal and state taxes Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. File federal and state taxes Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. File federal and state taxes Any forgiven tax liability owed to the IRS will not have to be paid. File federal and state taxes Any forgiven tax liability that has already been paid will be refunded. File federal and state taxes (See Refund of Taxes Paid, later. File federal and state taxes ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. File federal and state taxes Then read Amount of Tax Forgiven. File federal and state taxes Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. File federal and state taxes Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. File federal and state taxes See Minimum Amount of Relief later under Amount of Tax Forgiven. File federal and state taxes Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. File federal and state taxes Oklahoma City attack. File federal and state taxes   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. File federal and state taxes Example 1. File federal and state taxes A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. File federal and state taxes His income tax is forgiven for 1994 and 1995. File federal and state taxes Example 2. File federal and state taxes A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. File federal and state taxes She subsequently died of her wounds in 1996. File federal and state taxes Her income tax is forgiven for 1994, 1995, and 1996. File federal and state taxes September 11 attacks and anthrax attacks. File federal and state taxes   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. File federal and state taxes Example 1. File federal and state taxes A Pentagon employee died in the September 11 attack. File federal and state taxes Her income tax is forgiven for 2000 and 2001. File federal and state taxes Example 2. File federal and state taxes A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. File federal and state taxes His income tax liability is forgiven for 2000, 2001, and 2002. File federal and state taxes Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. File federal and state taxes On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. File federal and state taxes To figure the tax to be forgiven, use the following worksheets. File federal and state taxes Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). File federal and state taxes Use Worksheet B for any eligible year the decedent filed a joint return. File federal and state taxes See the illustrated Worksheet B near the end of this publication. File federal and state taxes Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. File federal and state taxes Instead, complete Worksheet C and file a return for the decedent's last tax year. File federal and state taxes See Minimum Amount of Relief, later. File federal and state taxes If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. File federal and state taxes In English–7 a. File federal and state taxes m. File federal and state taxes to 10 p. File federal and state taxes m. File federal and state taxes local time. File federal and state taxes In Spanish–8 a. File federal and state taxes m. File federal and state taxes to 9:30 p. File federal and state taxes m. File federal and state taxes local time. File federal and state taxes Both spouses died. File federal and state taxes   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. File federal and state taxes Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). File federal and state taxes If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. File federal and state taxes However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. File federal and state taxes The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. File federal and state taxes Residents of community property states. File federal and state taxes   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. File federal and state taxes Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. File federal and state taxes Worksheet B. File federal and state taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File federal and state taxes 1       2 Enter the decedent's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions. File federal and state taxes 2       3 Enter the decedent's total tax. File federal and state taxes See the instructions. File federal and state taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File federal and state taxes See the instructions. File federal and state taxes 4       5 Subtract line 4 from line 3. File federal and state taxes 5       6 Enter the surviving spouse's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions. File federal and state taxes 6       7 Enter the surviving spouse's total tax. File federal and state taxes See the instructions. File federal and state taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File federal and state taxes 8       9 Subtract line 8 from line 7. File federal and state taxes 9       10 Add lines 5 and 9. File federal and state taxes 10       11 Enter the total tax from the joint return. File federal and state taxes See Table 1 on page 5 for the line number for years before 2002. File federal and state taxes 11       12 Add lines 4 and 8. File federal and state taxes 12       13 Subtract line 12 from line 11. File federal and state taxes 13       14 Divide line 5 by line 10. File federal and state taxes Enter the result as a decimal. File federal and state taxes 14       15 Tax to be forgiven. File federal and state taxes Multiply line 13 by line 14 and enter the result. File federal and state taxes 15       Note. File federal and state taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File federal and state taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File federal and state taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File federal and state taxes The IRS will determine the amount to be refunded. File federal and state taxes Worksheet B. File federal and state taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File federal and state taxes 1       2 Enter the decedent's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions. File federal and state taxes 2       3 Enter the decedent's total tax. File federal and state taxes See the instructions. File federal and state taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File federal and state taxes See the instructions. File federal and state taxes 4       5 Subtract line 4 from line 3. File federal and state taxes 5       6 Enter the surviving spouse's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions. File federal and state taxes 6       7 Enter the surviving spouse's total tax. File federal and state taxes See the instructions. File federal and state taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File federal and state taxes 8       9 Subtract line 8 from line 7. File federal and state taxes 9       10 Add lines 5 and 9. File federal and state taxes 10       11 Enter the total tax from the joint return. File federal and state taxes See Table 1 on page 5 for the line number for years before 2002. File federal and state taxes 11       12 Add lines 4 and 8. File federal and state taxes 12       13 Subtract line 12 from line 11. File federal and state taxes 13       14 Divide line 5 by line 10. File federal and state taxes Enter the result as a decimal. File federal and state taxes 14       15 Tax to be forgiven. File federal and state taxes Multiply line 13 by line 14 and enter the result. File federal and state taxes 15       Note. File federal and state taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File federal and state taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File federal and state taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File federal and state taxes The IRS will determine the amount to be refunded. File federal and state taxes Instructions for Worksheet B Table 1. File federal and state taxes Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File federal and state taxes * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File federal and state taxes ** File Form 4506 to get a transcript of the decedent's account. File federal and state taxes Table 1. File federal and state taxes Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File federal and state taxes * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File federal and state taxes ** File Form 4506 to get a transcript of the decedent's account. File federal and state taxes Lines 2 and 6. File federal and state taxes   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. File federal and state taxes   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. File federal and state taxes Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. File federal and state taxes Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. File federal and state taxes   Allocate business deductions to the owner of the business. File federal and state taxes Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. File federal and state taxes Lines 3 and 7. File federal and state taxes   Figure the total tax as if a separate return had been filed. File federal and state taxes The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. File federal and state taxes When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. File federal and state taxes   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. File federal and state taxes If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. File federal and state taxes Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. File federal and state taxes Line 4. File federal and state taxes   Enter the total, if any, of the following taxes. File federal and state taxes Self-employment tax. File federal and state taxes Social security and Medicare tax on tip income not reported to employer. File federal and state taxes Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File federal and state taxes Tax on excess accumulation in qualified retirement plans. File federal and state taxes Household employment taxes. File federal and state taxes Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File federal and state taxes Tax on golden parachute payments. File federal and state taxes Minimum Amount of Relief The minimum amount of relief is $10,000. File federal and state taxes If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. File federal and state taxes The IRS will refund the difference as explained under Refund of Taxes Paid. File federal and state taxes Use Worksheet C to figure the additional tax payment. File federal and state taxes But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. File federal and state taxes Example 1. File federal and state taxes An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. File federal and state taxes The $6,400 is eligible for forgiveness. File federal and state taxes The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. File federal and state taxes Example 2. File federal and state taxes A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. File federal and state taxes The IRS will treat $10,000 as a tax payment for 2001. File federal and state taxes Income received after date of death. File federal and state taxes   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. File federal and state taxes Examples are the final paycheck or dividends on stock owned by the decedent. File federal and state taxes However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). File federal and state taxes Nonqualifying income. File federal and state taxes   The following income is not exempt from tax. File federal and state taxes The tax on it is not eligible for forgiveness. File federal and state taxes Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. File federal and state taxes Amounts that would not have been payable but for an action taken after September 11, 2001. File federal and state taxes The following are examples of nonqualifying income. File federal and state taxes Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. File federal and state taxes Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. File federal and state taxes Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. File federal and state taxes Interest on savings bonds cashed by the beneficiary of the decedent. File federal and state taxes If you are responsible for the estate of a decedent, see Publication 559. File federal and state taxes Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. File federal and state taxes Instructions for lines 2–9 of Worksheet C. File federal and state taxes   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. File federal and state taxes To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. File federal and state taxes Or, if special requirements are met, you can use the alternative computation instead. File federal and state taxes See Alternative computation, later. File federal and state taxes   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. File federal and state taxes Use Form 1041 to figure what the taxable income would be without including the exempt income. File federal and state taxes Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). File federal and state taxes Alternative computation. File federal and state taxes   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. File federal and state taxes You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. File federal and state taxes The estate claimed an income distribution deduction on line 18 (Form 1041). File federal and state taxes Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. File federal and state taxes If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. File federal and state taxes If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. File federal and state taxes Complete the rest of Worksheet C to determine the additional payment allowed. File federal and state taxes Worksheet C. File federal and state taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File federal and state taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File federal and state taxes 1 Minimum relief amount. File federal and state taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File federal and state taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File federal and state taxes 3       4 Add lines 2 and 3. File federal and state taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File federal and state taxes (See Income received after date of death on page 5. File federal and state taxes ) 5       6 Add lines 4 and 5. File federal and state taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File federal and state taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File federal and state taxes 8       9 Tax on exempt income. File federal and state taxes Subtract line 8 from line 7. File federal and state taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File federal and state taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File federal and state taxes 10       11 Add lines 9 and 10. File federal and state taxes 11   12 Additional payment allowed. File federal and state taxes If line 11 is $10,000 or more, enter -0- and stop here. File federal and state taxes No additional amount is allowed as a tax payment. File federal and state taxes Otherwise, subtract line 11 from line 1 and enter the result. File federal and state taxes 12   Note. File federal and state taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File federal and state taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File federal and state taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File federal and state taxes Write "Sec. File federal and state taxes 692(d)(2) Payment" and the amount to the right of the entry space. File federal and state taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. File federal and state taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File federal and state taxes Write “Sec. File federal and state taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. File federal and state taxes Worksheet C. File federal and state taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File federal and state taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File federal and state taxes 1 Minimum relief amount. File federal and state taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File federal and state taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File federal and state taxes 3       4 Add lines 2 and 3. File federal and state taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File federal and state taxes (See Income received after date of death on page 5. File federal and state taxes ) 5       6 Add lines 4 and 5. File federal and state taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File federal and state taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File federal and state taxes 8       9 Tax on exempt income. File federal and state taxes Subtract line 8 from line 7. File federal and state taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File federal and state taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File federal and state taxes 10       11 Add lines 9 and 10. File federal and state taxes 11   12 Additional payment allowed. File federal and state taxes If line 11 is $10,000 or more, enter -0- and stop here. File federal and state taxes No additional amount is allowed as a tax payment. File federal and state taxes Otherwise, subtract line 11 from line 1 and enter the result. File federal and state taxes 12   Note. File federal and state taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File federal and state taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File federal and state taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File federal and state taxes Write "Sec. File federal and state taxes 692(d)(2) Payment" and the amount to the right of the entry space. File federal and state taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. File federal and state taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File federal and state taxes Write “Sec. File federal and state taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. File federal and state taxes Worksheet D. File federal and state taxes Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File federal and state taxes (See Income received after date of death on page 5. File federal and state taxes ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File federal and state taxes 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File federal and state taxes 5   6 Estate's tax on exempt income. File federal and state taxes Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File federal and state taxes Figure the total tax that would have been payable by all beneficiaries. File federal and state taxes Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File federal and state taxes Add the amounts by which each beneficiary's income tax is increased. File federal and state taxes 7   8 Add lines 6 and 7. File federal and state taxes Enter this amount on line 9 of Worksheet C. File federal and state taxes 8   Worksheet D. File federal and state taxes Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File federal and state taxes (See Income received after date of death on page 5. File federal and state taxes ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File federal and state taxes 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File federal and state taxes 5   6 Estate's tax on exempt income. File federal and state taxes Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File federal and state taxes Figure the total tax that would have been payable by all beneficiaries. File federal and state taxes Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File federal and state taxes Add the amounts by which each beneficiary's income tax is increased. File federal and state taxes 7   8 Add lines 6 and 7. File federal and state taxes Enter this amount on line 9 of Worksheet C. File federal and state taxes 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. File federal and state taxes Income tax liabilities that have been paid. File federal and state taxes Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. File federal and state taxes See Minimum Amount of Relief, earlier. File federal and state taxes Example 1. File federal and state taxes A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. File federal and state taxes The total, $14,000, is eligible for tax forgiveness. File federal and state taxes However, he paid only $13,000 of that amount. File federal and state taxes The IRS will refund the $13,000 paid. File federal and state taxes Example 2. File federal and state taxes A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. File federal and state taxes The child qualifies for the minimum relief of $10,000. File federal and state taxes The $10,000 is treated as a tax payment for 2001 and will be refunded. File federal and state taxes Period for filing a claim for credit or refund. File federal and state taxes   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. File federal and state taxes For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. File federal and state taxes To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. File federal and state taxes Extension of time for victims of Oklahoma City attack. File federal and state taxes   The period described above has been extended for victims of the Oklahoma City attack. File federal and state taxes Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. File federal and state taxes How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. File federal and state taxes Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. File federal and state taxes Return required but not yet filed. File federal and state taxes   File Form 1040 if the decedent was a U. File federal and state taxes S. File federal and state taxes citizen or resident. File federal and state taxes File Form 1040NR if the decedent was a nonresident alien. File federal and state taxes A nonresident alien is someone who is not a U. File federal and state taxes S. File federal and state taxes citizen or resident. File federal and state taxes Return required and already filed. File federal and state taxes   File a separate Form 1040X for each year you are claiming tax relief. File federal and state taxes Return not required and not filed. File federal and state taxes   File Form 1040 only for the year of death if the decedent was a U. File federal and state taxes S. File federal and state taxes citizen or resident. File federal and state taxes File Form 1040NR if the decedent was a nonresident alien. File federal and state taxes Return not required but already filed. File federal and state taxes   File Form 1040X only for the year of death. File federal and state taxes How to complete the returns. File federal and state taxes   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. File federal and state taxes Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. File federal and state taxes If filing Form 1040 or Form 1040NR, also attach any Forms W–2. File federal and state taxes If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. File federal and state taxes Also, please write one of the following across the top of page 1 of each return. File federal and state taxes KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. File federal and state taxes ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. File federal and state taxes If you need a copy, use Form 4506. File federal and state taxes The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. File federal and state taxes Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. File federal and state taxes Send Form 4506 to the address shown in the form instructions. File federal and state taxes Taxpayer identification number. File federal and state taxes   A taxpayer identification number must be furnished on the decedent's returns. File federal and state taxes This is usually the decedent's social security number (SSN). File federal and state taxes However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). File federal and state taxes If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. File federal and state taxes S. File federal and state taxes income tax return for any tax year, do not apply for an ITIN. File federal and state taxes You may claim a refund by filing Form 1040NR without an SSN or ITIN. File federal and state taxes Necessary Documents Please attach the following documents to the return or amended return. File federal and state taxes Proof of death. File federal and state taxes   Attach a copy of the death certificate. File federal and state taxes If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. File federal and state taxes Form 1310. File federal and state taxes   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. File federal and state taxes You are a surviving spouse filing an original or amended joint return with the decedent. File federal and state taxes You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. File federal and state taxes A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. File federal and state taxes A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. File federal and state taxes      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. File federal and state taxes Include a statement saying an amended return will be filed as soon as the necessary tax information is available. File federal and state taxes Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. File federal and state taxes Use one of the addresses shown below. File federal and state taxes Where you file the returns or claims depends on whether you use the U. File federal and state taxes S. File federal and state taxes Postal Service or a private delivery service. File federal and state taxes Please do not send these returns or claims to any of the addresses shown in the tax form instructions. File federal and state taxes U. File federal and state taxes S. File federal and state taxes Postal Service. File federal and state taxes   If you use the U. File federal and state taxes S. File federal and state taxes Postal Service, file these returns and claims at the following address. File federal and state taxes Internal Revenue Service P. File federal and state taxes O. File federal and state taxes Box 4053 Woburn, MA 01888 Private delivery service. File federal and state taxes   Private delivery services cannot deliver items to P. File federal and state taxes O. File federal and state taxes boxes. File federal and state taxes If you use a private delivery service, file these returns and claims at the following address. File federal and state taxes Internal Revenue Service Stop 661 310 Lowell St. File federal and state taxes Andover, MA 01810 Designated private delivery services. File federal and state taxes   You can use the following private delivery services to file these returns and claims. File federal and state taxes Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. File federal and state taxes DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. File federal and state taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. File federal and state taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File federal and state taxes M. File federal and state taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. File federal and state taxes The private delivery service can tell you how to get written proof of the mailing date. File federal and state taxes Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. File federal and state taxes September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. File federal and state taxes Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. File federal and state taxes These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). File federal and state taxes No withholding applies to these payments. File federal and state taxes Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. File federal and state taxes Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. File federal and state taxes Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. File federal and state taxes (A personal residence can be a rented residence or one you own. File federal and state taxes ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. File federal and state taxes Qualified disaster relief payments also include the following. File federal and state taxes Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. File federal and state taxes Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. File federal and state taxes Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. File federal and state taxes Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. File federal and state taxes Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. File federal and state taxes Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. File federal and state taxes However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. File federal and state taxes If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. File federal and state taxes For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. File federal and state taxes If that period has expired, you are granted an extension. File federal and state taxes You have until January 22, 2003, to file Form 1040X to exclude the death benefits. File federal and state taxes On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. File federal and state taxes 102(b)(2). File federal and state taxes ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. File federal and state taxes The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. File federal and state taxes Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. File federal and state taxes Bureau of Justice Assistance payments. File federal and state taxes   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. File federal and state taxes Government plan annuity. File federal and state taxes   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. File federal and state taxes This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. File federal and state taxes For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. File federal and state taxes More information. File federal and state taxes   For more information, see Publication 559. File federal and state taxes Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. File federal and state taxes The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. File federal and state taxes If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). File federal and state taxes Affected taxpayers. File federal and state taxes   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. File federal and state taxes Any individual whose main home is located in a covered area (defined later). File federal and state taxes Any business entity or sole proprietor whose principal place of business is located in a covered area. File federal and state taxes Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. File federal and state taxes The main home or principal place of business does not have to be located in the covered area. File federal and state taxes Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. File federal and state taxes Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. File federal and state taxes The spouse on a joint return with a taxpayer who is eligible for postponements. File federal and state taxes Any other person determined by the IRS to be affected by a terrorist attack. File federal and state taxes Covered area. File federal and state taxes   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. File federal and state taxes Abatement of interest. File federal and state taxes   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. File federal and state taxes Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. File federal and state taxes You must make this choice to deduct your loss on your 2000 return by the later of the following dates. File federal and state taxes The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). File federal and state taxes The due date (with extensions) for the 2000 return. File federal and state taxes For more information about disaster area losses, see Publication 547. File federal and state taxes Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. File federal and state taxes The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. File federal and state taxes The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. File federal and state taxes These credits may reduce or eliminate the estate tax due. File federal and state taxes A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. File federal and state taxes Recovery from the September 11th Victim Compensation Fund. File federal and state taxes   The value of claims for a decedent's pain and suffering is normally included in the gross estate. File federal and state taxes However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. File federal and state taxes Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. File federal and state taxes Which estates must file a return. File federal and state taxes   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. File federal and state taxes S. File federal and state taxes citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. File federal and state taxes Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. File federal and state taxes Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. File federal and state taxes S. File federal and state taxes Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. File federal and state taxes Where to file. File federal and state taxes   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. File federal and state taxes Internal Revenue Service E & G Department/Stop 824T 201 W. File federal and state taxes Rivercenter Blvd. File federal and state taxes Covington, KY 41011 More information. File federal and state taxes   For more information on the federal estate tax, see the instructions for Form 706. File federal and state taxes Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. File federal and state taxes The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. File federal and state taxes However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. File federal and state taxes For information about these requirements, see Internal Revenue Code section 5891. File federal and state taxes Worksheet B Illustrated. File federal and state taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File federal and state taxes 1 2000 2001   2 Enter the decedent's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions. File federal and state taxes 2 $17,259 $14,295   3 Enter the decedent's total tax. File federal and state taxes See the instructions. File federal and state taxes 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File federal and state taxes See the instructions. File federal and state taxes 4 3,532 3,109   5 Subtract line 4 from line 3. File federal and state taxes 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions for line 2. File federal and state taxes 6 29,025 29,850   7 Enter the surviving spouse's total tax. File federal and state taxes See the instructions. File federal and state taxes 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File federal and state taxes 8 0 0   9 Subtract line 8 from line 7. File federal and state taxes 9 5,277 5,391   10 Add lines 5 and 9. File federal and state taxes 10 7,868 7,532   11 Enter the total tax from the joint return. File federal and state taxes See Table 1 on page 5 for the line number for years before 2002. File federal and state taxes 11 10,789 9,728   12 Add lines 4 and 8. File federal and state taxes 12 3,532 3,109   13 Subtract line 12 from line 11. File federal and state taxes 13 7,257 6,619   14 Divide line 5 by line 10. File federal and state taxes Enter the result as a decimal. File federal and state taxes 14 . File federal and state taxes 329 . File federal and state taxes 284   15 Tax to be forgiven. File federal and state taxes Multiply line 13 by line 14 and enter the result. File federal and state taxes 15 $2,388 $1,880   Note. File federal and state taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File federal and state taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File federal and state taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File federal and state taxes The IRS will determine the amount to be refunded. File federal and state taxes Worksheet B Illustrated. File federal and state taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File federal and state taxes 1 2000 2001   2 Enter the decedent's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions. File federal and state taxes 2 $17,259 $14,295   3 Enter the decedent's total tax. File federal and state taxes See the instructions. File federal and state taxes 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File federal and state taxes See the instructions. File federal and state taxes 4 3,532 3,109   5 Subtract line 4 from line 3. File federal and state taxes 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions for line 2. File federal and state taxes 6 29,025 29,850   7 Enter the surviving spouse's total tax. File federal and state taxes See the instructions. File federal and state taxes 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File federal and state taxes 8 0 0   9 Subtract line 8 from line 7. File federal and state taxes 9 5,277 5,391   10 Add lines 5 and 9. File federal and state taxes 10 7,868 7,532   11 Enter the total tax from the joint return. File federal and state taxes See Table 1 on page 5 for the line number for years before 2002. File federal and state taxes 11 10,789 9,728   12 Add lines 4 and 8. File federal and state taxes 12 3,532 3,109   13 Subtract line 12 from line 11. File federal and state taxes 13 7,257 6,619   14 Divide line 5 by line 10. File federal and state taxes Enter the result as a decimal. File federal and state taxes 14 . File federal and state taxes 329 . File federal and state taxes 284   15 Tax to be forgiven. File federal and state taxes Multiply line 13 by line 14 and enter the result. File federal and state taxes 15 $2,388 $1,880   Note. File federal and state taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File federal and state taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File federal and state taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File federal and state taxes The IRS will determine the amount to be refunded. File federal and state taxes Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. File federal and state taxes They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. File federal and state taxes The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. File federal and state taxes After the husband died, his estate received income of $4,000. File federal and state taxes Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. File federal and state taxes This net profit is exempt from income tax as explained earlier under Income received after date of death. File federal and state taxes The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. File federal and state taxes To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. File federal and state taxes She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. File federal and state taxes To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. File federal and state taxes To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. File federal and state taxes   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. File federal and state taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File federal and state taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File federal and state taxes 1 Minimum relief amount. File federal and state taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File federal and state taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File federal and state taxes 3 0     4 Add lines 2 and 3. File federal and state taxes 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File federal and state taxes (See Income received after date of death on page 5. File federal and state taxes ) 5 1,000     6 Add lines 4 and 5. File federal and state taxes 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File federal and state taxes 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File federal and state taxes 8 435     9 Tax on exempt income. File federal and state taxes Subtract line 8 from line 7. File federal and state taxes 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File federal and state taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File federal and state taxes 10 4,268     11 Add lines 9 and 10. File federal and state taxes 11 $4,543 12 Additional payment allowed. File federal and state taxes If line 11 is $10,000 or more, enter -0- and stop here. File federal and state taxes No additional amount is allowed as a tax payment. File federal and state taxes Otherwise, subtract line 11 from line 1 and enter the result. File federal and state taxes 12 $5,457 Note. File federal and state taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File federal and state taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File federal and state taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File federal and state taxes Write "Sec. File federal and state taxes 692(d)(2) Payment" and the amount to the right of the entry space. File federal and state taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. File federal and state taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File federal and state taxes Write “Sec. File federal and state taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. File federal and state taxes Worksheet C Illustrated. File federal and state taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File federal and state taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File federal and state taxes 1 Minimum relief amount. File federal and state taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File federal and state taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File federal and state taxes 3 0     4 Add lines 2 and 3. File federal and state taxes 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File federal and state taxes (See Income received after date of death on page 5. File federal and state taxes ) 5 1,000     6 Add lines 4 and 5. File federal and state taxes 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File federal and state taxes 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File federal and state taxes 8 435     9 Tax on exempt income. File federal and state taxes Subtract line 8 from line 7. File federal and state taxes 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File federal and state taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File federal and state taxes 10 4,268     11 Add lines 9 and 10. File federal and state taxes 11 $4,543 12 Additional payment allowed. File federal and state taxes If line 11 is $10,000 or more, enter -0- and stop here. File federal and state taxes No additional amount is allowed as a tax payment. File federal and state taxes Otherwise, subtract line 11 from line 1 and enter the result. File federal and state taxes 12 $5,457 Note. File federal and state taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File federal and state taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File federal and state taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File federal and state taxes Write "Sec. File federal and state taxes 692(d)(2) Payment" and the amount to the right of the entry space. File federal and state taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. File federal and state taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File federal and state taxes Write “Sec. File federal and state taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. File federal and state taxes Additional Worksheets The following additional worksheets are provided for your convenience. File federal and state taxes Worksheet A. File federal and state taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File federal and state taxes 1       2 Enter the total tax from the decedent's income tax return. File federal and state taxes See Table 1 on page 5 for the line number for years before 2002. File federal and state taxes 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File federal and state taxes (These taxes are not eligible for forgiveness. File federal and state taxes )           a Self-employment tax. File federal and state taxes 3a         b Social security and Medicare tax on tip income not reported to employer. File federal and state taxes 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File federal and state taxes 3c         d Tax on excess accumulation in qualified retirement plans. File federal and state taxes 3d         e Household employment taxes. File federal and state taxes 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File federal and state taxes 3f         g Tax on golden parachute payments. File federal and state taxes 3g       4 Add lines 3a through 3g. File federal and state taxes 4       5 Tax to be forgiven. File federal and state taxes Subtract line 4 from line 2. File federal and state taxes 5       Note. File federal and state taxes If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File federal and state taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File federal and state taxes If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File federal and state taxes The IRS will determine the amount to be refunded. File federal and state taxes Worksheet A. File federal and state taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File federal and state taxes 1       2 Enter the total tax from the decedent's income tax return. File federal and state taxes See Table 1 on page 5 for the line number for years before 2002. File federal and state taxes 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File federal and state taxes (These taxes are not eligible for forgiveness. File federal and state taxes )           a Self-employment tax. File federal and state taxes 3a         b Social security and Medicare tax on tip income not reported to employer. File federal and state taxes 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File federal and state taxes 3c         d Tax on excess accumulation in qualified retirement plans. File federal and state taxes 3d         e Household employment taxes. File federal and state taxes 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File federal and state taxes 3f         g Tax on golden parachute payments. File federal and state taxes 3g       4 Add lines 3a through 3g. File federal and state taxes 4       5 Tax to be forgiven. File federal and state taxes Subtract line 4 from line 2. File federal and state taxes 5       Note. File federal and state taxes If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File federal and state taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File federal and state taxes If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File federal and state taxes The IRS will determine the amount to be refunded. File federal and state taxes Worksheet B. File federal and state taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File federal and state taxes 1       2 Enter the decedent's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions. File federal and state taxes 2       3 Enter the decedent's total tax. File federal and state taxes See the instructions. File federal and state taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File federal and state taxes See the instructions. File federal and state taxes 4       5 Subtract line 4 from line 3. File federal and state taxes 5       6 Enter the surviving spouse's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions. File federal and state taxes 6       7 Enter the surviving spouse's total tax. File federal and state taxes See the instructions. File federal and state taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File federal and state taxes 8       9 Subtract line 8 from line 7. File federal and state taxes 9       10 Add lines 5 and 9. File federal and state taxes 10       11 Enter the total tax from the joint return. File federal and state taxes See Table 1 on page 5 for the line number for years before 2002. File federal and state taxes 11       12 Add lines 4 and 8. File federal and state taxes 12       13 Subtract line 12 from line 11. File federal and state taxes 13       14 Divide line 5 by line 10. File federal and state taxes Enter the result as a decimal. File federal and state taxes 14       15 Tax to be forgiven. File federal and state taxes Multiply line 13 by line 14 and enter the result. File federal and state taxes 15       Note. File federal and state taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File federal and state taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File federal and state taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File federal and state taxes The IRS will determine the amount to be refunded. File federal and state taxes Worksheet B. File federal and state taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File federal and state taxes 1       2 Enter the decedent's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions. File federal and state taxes 2       3 Enter the decedent's total tax. File federal and state taxes See the instructions. File federal and state taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File federal and state taxes See the instructions. File federal and state taxes 4       5 Subtract line 4 from line 3. File federal and state taxes 5       6 Enter the surviving spouse's taxable income. File federal and state taxes Figure taxable income as if a separate return had been filed. File federal and state taxes See the instructions. File federal and state taxes 6       7 Enter the surviving spouse's total tax. File federal and state taxes See the instructions. File federal and state taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File federal and state taxes 8       9 Subtract line 8 from line 7. File federal and state taxes 9       10 Add lines 5 and 9. File federal and state taxes 10       11 Enter the total tax from the joint return. File federal and state taxes See Table 1 on page 5 for the line number for years before 2002. File federal and state taxes 11       12 Add lines 4 and 8. File federal and state taxes 12       13 Subtract line 12 from line 11. File federal and state taxes 13       14 Divide line 5 by line 10. File federal and state taxes Enter the result as a decimal. File federal and state taxes 14       15 Tax to be forgiven. File federal and state taxes Multiply line 13 by line 14 and enter the result. File federal and state taxes 15       Note. File federal and state taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File federal and state taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File federal and state taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File federal and state taxes The IRS will determine the amount to be refunded. File federal and state taxes Worksheet C. File federal and state taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File federal and state taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File federal and state taxes 1 Minimum tax forgiveness. File federal and state taxes Note. File federal and state taxes Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File federal and state taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File federal and state taxes 3       4 Add lines 2 and 3. File federal and state taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File federal and state taxes (See Income received after date of death on page 5. File federal and state taxes ) 5       6 Add lines 4 and 5. File federal and state taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File federal and state taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File federal and state taxes 8       9 Tax on exempt income. File federal and state taxes Subtract line 8 from line 7. File federal and state taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File federal and state taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File federal and state taxes 10       11 Add lines 9 and 10. File federal and state taxes 11   12 Additional payment allowed. File federal and state taxes If line 11 is $10,000 or more, enter -0- and stop here. File federal and state taxes No additional amount is allowed as a tax payment. File federal and state taxes Otherwise, subtract line 11 from line 1 and enter the result. File federal and state taxes 12   Note. File federal and state taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File federal and state taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File federal and state taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File federal and state taxes Write "Sec. File federal and state taxes 692(d)(2) Payment" and the amount to the right of the entry space. File federal and state taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. File federal and state taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File federal and state taxes Write “Sec. File federal and state taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. File federal and state taxes Worksheet C. File federal and state taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File federal and state taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File federal and state taxes 1 Minimum tax forgiveness. File federal and state taxes Note. File federal and state taxes Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File federal and state taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File federal and state taxes 3       4 Add lines 2 and 3. File federal and state taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File federal and state taxes (See Income received after date of death on page 5. File federal and state taxes ) 5       6 Add lines 4 and 5. File federal and state taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File federal and state taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File federal and state taxes 8       9 Tax on exempt income. File federal and state taxes Subtract line 8 from line 7. File federal and state taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File federal and state taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File federal and state taxes 10       11 Add lines 9 and 10. File federal and state taxes 11   12 Additional payment allowed. File federal and state taxes If line 11 is $10,000 or more, enter -0- and stop here. File federal and state taxes No additional amount is allowed as a tax payment. File federal and state taxes Otherwise, subtract line 11 from line 1 and enter the result. File federal and state taxes 12   Note. File federal and state taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File federal and state taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File federal and state taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File federal and state taxes Write "Sec. File federal and state taxes 692(d)(2) Payment" and the amount to the right of the entry space. File federal and state taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. File federal and state taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File federal and state taxes Write “Sec. File federal and state taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. File federal and state taxes How To Get Tax Help Special IRS assistance. File federal and state taxes   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. File federal and state taxes We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. File federal and state taxes Call 1–866–562–5227 Monday through Friday In English–7 a. File federal and state taxes m. File federal and state taxes to 10 p. File federal and state taxes m. File federal and state taxes local time In Spanish–8 a. File federal and state taxes m. File federal and state taxes to 9:30 p. File federal and state taxes m. File federal and state taxes local time   The IRS web site at www. File federal and state taxes irs. File federal and state taxes gov has notices and other tax relief information. File federal and state taxes Check it periodically for any new guidance or to see if Congress has enacted new legislation. File federal and state taxes   Business taxpayers affected by the attacks can e-mail their questions to corp. File federal and state taxes disaster. File federal and state taxes relief@irs. File federal and state taxes gov. File federal and state taxes   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. File federal and state taxes fema. File federal and state taxes gov. File federal and state taxes Other help from the IRS. File federal and state taxes   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. File federal and state taxes By selecting the method that is best for you, you will have quick and easy access to tax help. File federal and state taxes Contacting your Taxpayer Advocate. File federal and state taxes   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. File federal and state taxes   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. File federal and state taxes While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. File federal and state taxes   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. File federal and state taxes Call the IRS at 1–800–829–1040. File federal and state taxes Call, write, or fax the Taxpayer Advocate office in your area. File federal and state taxes Call 1–800–829–4059 if you are a TTY/TDD user. File federal and state taxes   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. File federal and state taxes Free tax services. File federal and state taxes   To find out what services are available, get Publication 910, Guide to Free Tax Services. File federal and state taxes It contains a list of free tax publications and an index of tax topics. File federal and state taxes It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. File federal and state taxes Personal computer. File federal and state taxes With your personal computer and modem, you can access the IRS on the Internet at www. File federal and state taxes irs. File federal and state taxes gov. File federal and state taxes While visiting our web site, you can: Find answers to questions you may have. File federal and state taxes Download forms and publications or search for forms and pub
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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 File Federal And State Taxes

File federal and state taxes Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. File federal and state taxes Tax questions. File federal and state taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. File federal and state taxes 1212, such as legislation enacted after it was published, go to www. File federal and state taxes irs. File federal and state taxes gov/pub1212. File federal and state taxes Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File federal and state taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File federal and state taxes 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 federal and state taxes Introduction This publication has two purposes. File federal and state taxes Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. File federal and state taxes The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. File federal and state taxes The list of publicly offered OID debt instruments (OID list) is on the IRS website. File federal and state taxes The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. File federal and state taxes irs. File federal and state taxes gov/pub1212 by clicking the link under Recent Developments. File federal and state taxes The tables are posted to the website in late November or early December of each year. File federal and state taxes The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. File federal and state taxes (However, see Debt Instruments Not on the OID List, later. File federal and state taxes ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. File federal and state taxes However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. File federal and state taxes The OID reported by owners of a debt instrument on their income tax returns. File federal and state taxes The issuer's classification of an instrument as debt for federal income tax purposes. File federal and state taxes Instructions for issuers of OID debt instruments. File federal and state taxes   In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. File federal and state taxes See the form instructions for more information. File federal and state taxes Issuers should report errors in and omissions from the list in writing at the following address:  IRS OID Publication Project SE:W:CAR:MP:T  1111 Constitution Ave. File federal and state taxes NW, IR-6526 Washington, D. File federal and state taxes C. File federal and state taxes 20224 REMIC and CDO information reporting requirements. File federal and state taxes   Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. File federal and state taxes The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). File federal and state taxes   Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. File federal and state taxes Comments and suggestions. File federal and state taxes   We welcome your comments about this publication and your suggestions for future editions. File federal and state taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File federal and state taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File federal and state taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File federal and state taxes   You can send your comments from www. File federal and state taxes irs. File federal and state taxes gov/formspubs/. File federal and state taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. File federal and state taxes ”   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 federal and state taxes Ordering forms and publications. File federal and state taxes   Visit www. File federal and state taxes irs. File federal and state taxes 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. File federal and state taxes Internal Revenue Service 1201 N. File federal and state taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File federal and state taxes   If you have a tax question, check the information available on IRS. File federal and state taxes gov or call 1-800-829-1040. File federal and state taxes We cannot answer tax questions sent to any of the preceding addresses. File federal and state taxes Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). File federal and state taxes Form (and Instructions) 1096 Annual Summary and Transmittal of U. File federal and state taxes S. File federal and state taxes Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. File federal and state taxes Prev  Up  Next   Home   More Online Publications