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Filing Late Taxes Online

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Filing Late Taxes Online

Filing late taxes online Publication 559 - Main Content Table of Contents Personal RepresentativeDuties Fees Received by Personal Representatives Final Income Tax Return for Decedent—Form 1040Name, Address, and Signature When and Where To File Filing Requirements Income To Include Exemptions and Deductions Credits, Other Taxes, and Payments Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Filing Reminders Other Tax InformationTax Benefits for Survivors Income in Respect of a Decedent Deductions in Respect of a Decedent Estate Tax Deduction Gifts, Insurance, and Inheritances Other Items of Income Income Tax Return of an Estate— Form 1041Filing Requirements Income To Include Exemption and Deductions Credits, Tax, and Payments Name, Address, and Signature When and Where To File Distributions to BeneficiariesIncome That Must Be Distributed Currently Other Amounts Distributed Discharge of a Legal Obligation Character of Distributions How and When To Report Bequest Termination of Estate Estate and Gift TaxesApplicable Credit Amount Gift Tax Estate Tax Generation-Skipping Transfer Tax Comprehensive ExampleFinal Return for Decedent—Form 1040 Income Tax Return of an Estate—Form 1041 How To Get Tax HelpLow Income Taxpayer Clinics Personal Representative A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. Filing late taxes online Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. Filing late taxes online An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve. Filing late taxes online In general, an executor and an administrator perform the same duties and have the same responsibilities. Filing late taxes online For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. Filing late taxes online It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country. Filing late taxes online Duties The primary duties of a personal representative are to collect all the decedent's assets, pay his or her creditors, and distribute the remaining assets to the heirs or other beneficiaries. Filing late taxes online The personal representative also must perform the following duties. Filing late taxes online Apply for an employer identification number (EIN) for the estate. Filing late taxes online File all tax returns, including income, estate and gift tax returns, when due. Filing late taxes online Pay the tax determined up to the date of discharge from duties. Filing late taxes online Other duties of the personal representative in federal tax matters are discussed in other sections of this publication. Filing late taxes online If any beneficiary is a nonresident alien, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for information on the personal representative's duties as a withholding agent. Filing late taxes online Penalty. Filing late taxes online   There is a penalty for failure to file a tax return when due unless the failure is due to reasonable cause. Filing late taxes online Reliance on an agent (attorney, accountant, etc. Filing late taxes online ) is not reasonable cause for late filing. Filing late taxes online It is the personal representative's duty to file the returns for the decedent and the estate when due. Filing late taxes online Identification number. Filing late taxes online   The first action you should take if you are the personal representative for the decedent is to apply for an EIN for the estate. Filing late taxes online You should apply for this number as soon as possible because you need to enter it on returns, statements, and other documents you file concerning the estate. Filing late taxes online You also must give the number to payers of interest and dividends and other payers who must file a return concerning the estate. Filing late taxes online   You can get an EIN by applying online at www. Filing late taxes online irs. Filing late taxes online gov (click on "Apply for an EIN Online" under the Tools heading). Filing late taxes online Generally, if you apply online, you will receive your EIN immediately upon completing the application. Filing late taxes online You can also apply using Form SS-4, Application for Employer Identification Number. Filing late taxes online Generally, if you apply by mail, it takes about 4 weeks to get your EIN. Filing late taxes online See the form instructions for other ways to apply. Filing late taxes online   Payers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. Filing late taxes online After a decedent's death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable. Filing late taxes online As the personal representative handling the estate, you must furnish this identification number to the payer. Filing late taxes online For example, if interest is payable to the estate, the estate's EIN must be provided to the payer and used to report the interest on Form 1099-INT, Interest Income. Filing late taxes online If the interest is payable to a surviving joint owner, the survivor's identification number, such as an SSN or ITIN, must be provided to the payer and used to report the interest. Filing late taxes online   If the estate or a survivor may receive interest or dividends after you inform the payer of the decedent's death, the payer should give you (or the survivor) a Form W-9, Request for Taxpayer Identification Number and Certification (or a similar substitute form). Filing late taxes online Complete this form to inform the payer of the estate's (or if completed by the survivor, the survivor's) identification number and return it to the payer. Filing late taxes online    Do not use the deceased individual's identifying number to file an individual income tax return after the decedent's final tax return. Filing late taxes online Also do not use it to make estimated tax payments for a tax year after the year of death. Filing late taxes online Penalty. Filing late taxes online   If you do not include the EIN or the taxpayer identification number of another person where it is required on a return, statement, or other document, you are liable for a penalty for each failure, unless you can show reasonable cause. Filing late taxes online You also are liable for a penalty if you do not give the taxpayer identification number of another person when required on a return, statement, or other document. Filing late taxes online Notice of fiduciary relationship. Filing late taxes online   The term fiduciary means any person acting for another person. Filing late taxes online It applies to persons who have positions of trust on behalf of others. Filing late taxes online A personal representative for a decedent's estate is a fiduciary. Filing late taxes online Form 56. Filing late taxes online   If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this. Filing late taxes online Form 56, Notice Concerning Fiduciary Relationship, is used for this purpose. Filing late taxes online See the Instructions for Form 56 for filing requirements and other information. Filing late taxes online   File Form 56 as soon as all the necessary information (including the EIN) is available. Filing late taxes online It notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent. Filing late taxes online The notice remains in effect until you notify the IRS (by filing another Form 56) that your fiduciary relationship with the estate has terminated. Filing late taxes online Termination of fiduciary relationship. Filing late taxes online   Form 56 should also be filed to notify the IRS if your fiduciary relationship is terminated or when a successor fiduciary is appointed if the estate has not been terminated. Filing late taxes online See Form 56 and its instructions for more information. Filing late taxes online   At the time of termination of the fiduciary relationship, you may want to file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), and Form 5495, Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, to wind up your duties as fiduciary. Filing late taxes online See below for a discussion of these forms. Filing late taxes online Request for prompt assessment (charge) of tax. Filing late taxes online   The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due. Filing late taxes online However, as a personal representative, you may request a prompt assessment of tax after the return has been filed. Filing late taxes online This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received. Filing late taxes online This request can be made for any tax return (except the estate tax return) of the decedent or the decedent's estate. Filing late taxes online This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries. Filing late taxes online Form 4810. Filing late taxes online   Form 4810 can be used for making this request. Filing late taxes online It must be filed separately from any other document. Filing late taxes online   As the personal representative for the decedent's estate, you are responsible for any additional taxes that may be due. Filing late taxes online You can request prompt assessment of any of the decedent's taxes (other than federal estate taxes) for any years for which the statutory period for assessment is open. Filing late taxes online This applies even though the returns were filed before the decedent's death. Filing late taxes online Failure to report income. Filing late taxes online   If you or the decedent failed to report substantial amounts of gross income (more than 25% of the gross income reported on the return) or filed a false or fraudulent return, your request for prompt assessment will not shorten the period during which the IRS may assess the additional tax. Filing late taxes online However, such a request may relieve you of personal liability for the tax if you did not have knowledge of the unpaid tax. Filing late taxes online Request for discharge from personal liability for tax. Filing late taxes online   An executor can make a request for discharge from personal liability for a decedent's income, gift, and estate taxes. Filing late taxes online The request must be made after the returns for those taxes are filed. Filing late taxes online To make the request, file Form 5495. Filing late taxes online For this purpose, an executor is an executor or administrator that is appointed, qualified, and acting within the United States. Filing late taxes online   Within 9 months after receipt of the request, the IRS will notify the executor of the amount of taxes due. Filing late taxes online If this amount is paid, the executor will be discharged from personal liability for any future deficiencies. Filing late taxes online If the IRS has not notified the executor, he or she will be discharged from personal liability at the end of the 9-month period. Filing late taxes online    Even if the executor is discharged from personal liability, the IRS will still be able to assess tax deficiencies against the executor to the extent he or she still has any of the decedent's property. Filing late taxes online Insolvent estate. Filing late taxes online   Generally, if a decedent's estate is insufficient to pay all the decedent's debts, the debts due to the United States must be paid first. Filing late taxes online Both the decedent's federal income tax liabilities at the time of death and the estate's income tax liability are debts due to the United States. Filing late taxes online The personal representative of an insolvent estate is personally responsible for any tax liability of the decedent or of the estate if he or she had notice of such tax obligations or failed to exercise due care in determining if such obligations existed before distribution of the estate's assets and before being discharged from duties. Filing late taxes online The extent of such personal responsibility is the amount of any other payments made before paying the debts due to the United States, except where such other debt paid has priority over the debts due to the United States. Filing late taxes online Income tax liabilities need not be formally assessed for the personal representative to be liable if he or she was aware or should have been aware of their existence. Filing late taxes online Fees Received by Personal Representatives All personal representatives must include fees paid to them from an estate in their gross income. Filing late taxes online If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on your Form 1040, line 21. Filing late taxes online If you are in the trade or business of being an executor, report fees received from the estate as self-employment income on Schedule C or Schedule C-EZ of your Form 1040. Filing late taxes online If the estate operates a trade or business and you, as executor, actively participate in the trade or business while fulfilling your duties, any fees you receive related to the operation of the trade or business must be reported as self-employment income on Schedule C (or Schedule C-EZ) of your Form 1040. Filing late taxes online Final Income Tax Return for Decedent—Form 1040 The personal representative (defined earlier) must file the final income tax return (Form 1040) of the decedent for the year of death and any returns not filed for preceding years. Filing late taxes online A surviving spouse, under certain circumstances, may have to file the returns for the decedent. Filing late taxes online See Joint Return, later. Filing late taxes online Return for preceding year. Filing late taxes online   If an individual died after the close of the tax year, but before the return for that year was filed, the return for the year just closed will not be the final return. Filing late taxes online The return for that year will be a regular return and the personal representative must file it. Filing late taxes online Example. Filing late taxes online Samantha Smith died on March 21, 2013, before filing her 2012 tax return. Filing late taxes online Her personal representative must file her 2012 return by April 15, 2013. Filing late taxes online Her final tax return covering the period from January 1, 2013, to March 20, 2013, is due April 15, 2014. Filing late taxes online Name, Address, and Signature Write the word “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Filing late taxes online If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. Filing late taxes online If a joint return is not being filed, write the decedent's name in the name field and the personal representative's name and address in the address field. Filing late taxes online Third party designee. Filing late taxes online   You can check the “Yes” box in the Third Party Designee area on page 2 of the return to authorize the IRS to discuss the return with a friend, family member, or any other person you choose. Filing late taxes online This allows the IRS to call the person you identified as the designee to answer any questions that may arise during the processing of the return. Filing late taxes online It also allows the designee to perform certain actions. Filing late taxes online See the Instructions for Form 1040 for details. Filing late taxes online Signature. Filing late taxes online   If a personal representative has been appointed, that person must sign the return. Filing late taxes online If it is a joint return, the surviving spouse must also sign it. Filing late taxes online If no personal representative has been appointed, the surviving spouse (on a joint return) signs the return and writes in the signature area “Filing as surviving spouse. Filing late taxes online ” If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Filing late taxes online ” Paid preparer. Filing late taxes online   If you pay someone to prepare, assist in preparing, or review the tax return, that person must sign the return and fill in the other blanks in the Paid Preparer Use Only area of the return. Filing late taxes online See the Form 1040 instructions for details. Filing late taxes online When and Where To File The final income tax return is due at the same time the decedent's return would have been due had death not occurred. Filing late taxes online A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. Filing late taxes online However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filed timely if filed by the next business day. Filing late taxes online The tax return must be prepared for the year of death regardless of when during the year death occurred. Filing late taxes online Generally, you must file the final income tax return of the decedent with the Internal Revenue Service Center for the place where you live. Filing late taxes online A tax return for a decedent can be electronically filed. Filing late taxes online A personal representative may also obtain an income tax filing extension on behalf of a decedent. Filing late taxes online Filing Requirements The gross income, age, and filing status of a decedent generally determine whether a return must be filed. Filing late taxes online Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt. Filing late taxes online It includes gross receipts from self-employment, but if the business involves manufacturing, merchandising, or mining, subtract any cost of goods sold. Filing late taxes online In general, filing status depends on whether the decedent was considered single or married at the time of death. Filing late taxes online See the income tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Filing late taxes online Refund A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed. Filing late taxes online Also, the decedent may be entitled to other credits that result in a refund. Filing late taxes online These advance payments of tax and credits are discussed later under Credits, Other Taxes, and Payments. Filing late taxes online Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Filing late taxes online   Form 1310 does not have to be filed if you are claiming a refund and you are: A surviving spouse filing an original or amended joint return with the decedent, or A court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return. Filing late taxes online   If the personal representative is filing a claim for refund on Form 1040X, Amended U. Filing late taxes online S. Filing late taxes online Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. Filing late taxes online Example. Filing late taxes online Edward Green died before filing his tax return. Filing late taxes online You were appointed the personal representative for Edward's estate, and you file his Form 1040 showing a refund due. Filing late taxes online You do not need Form 1310 to claim the refund if you attach a copy of the court certificate showing you were appointed the personal representative. Filing late taxes online    If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. Filing late taxes online Return the joint-name check marked “VOID” to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. Filing late taxes online A new check will be issued in your name and mailed to you. Filing late taxes online Death certificate. Filing late taxes online   When filing the decedent's final income tax return, do not attach the death certificate or other proof of death to the final return. Filing late taxes online Instead, keep it for your records and provide it if requested. Filing late taxes online Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040NR, U. Filing late taxes online S. Filing late taxes online Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. Filing late taxes online See the Instructions for Form 1040NR for the filing requirements, due date, and where to file. Filing late taxes online Joint Return Generally, the personal representative and the surviving spouse can file a joint return for the decedent and the surviving spouse. Filing late taxes online However, the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date for filing the final joint return for the year of death. Filing late taxes online This also applies to the return for the preceding year if the decedent died after the close of the preceding tax year and before filing the return for that year. Filing late taxes online The income of the decedent that was includible on his or her return for the year up to the date of death (see Income To Include, later) and the income of the surviving spouse for the entire year must be included in the final joint return. Filing late taxes online A final joint return with the decedent cannot be filed if the surviving spouse remarried before the end of the year of the decedent's death. Filing late taxes online The filing status of the decedent in this instance is married filing a separate return. Filing late taxes online For information about tax benefits to which a surviving spouse may be entitled, see Tax Benefits for Survivors, later, under Other Tax Information. Filing late taxes online Personal representative may revoke joint return election. Filing late taxes online   A court-appointed personal representative may revoke an election to file a joint return previously made by the surviving spouse alone. Filing late taxes online This is done by filing a separate return for the decedent within one year from the due date of the return (including any extensions). Filing late taxes online The joint return made by the surviving spouse will then be regarded as the separate return of that spouse by excluding the decedent's items and refiguring the tax liability. Filing late taxes online Relief from joint liability. Filing late taxes online   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Filing late taxes online If the decedent qualified for this relief while alive, the personal representative can pursue an existing request, or file a request, for relief from joint liability. Filing late taxes online For information on requesting this relief, see Publication 971, Innocent Spouse Relief. Filing late taxes online Income To Include The decedent's income includible on the final return is generally determined as if the person were still alive except that the taxable period is usually shorter because it ends on the date of death. Filing late taxes online The method of accounting regularly used by the decedent before death also determines the income includible on the final return. Filing late taxes online This section explains how some types of income are reported on the final return. Filing late taxes online For more information about accounting methods, see Publication 538, Accounting Periods and Methods. Filing late taxes online Cash Method If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. Filing late taxes online Constructive receipt of income. Filing late taxes online   Interest from coupons on the decedent's bonds is constructively received by the decedent if the coupons matured in the decedent's final tax year, but had not been cashed. Filing late taxes online Include the interest income on the final return. Filing late taxes online   Generally, a dividend is considered constructively received if it was available for use by the decedent without restriction. Filing late taxes online If the corporation customarily mailed its dividend checks, the dividend was includible when received. Filing late taxes online If the individual died between the time the dividend was declared and the time it was received in the mail, the decedent did not constructively receive it before death. Filing late taxes online Do not include the dividend in the final return. Filing late taxes online Accrual Method Generally, under an accrual method of accounting, income is reported when earned. Filing late taxes online If the decedent used an accrual method, only the income items normally accrued before death are included on the final return. Filing late taxes online Interest and Dividend Income (Forms 1099) Form(s) 1099 reporting interest and dividends earned by the decedent before death should be received and the amounts included on the decedent's final return. Filing late taxes online A separate Form 1099 should show the interest and dividends earned after the date of the decedent's death and paid to the estate or other recipient that must include those amounts on its return. Filing late taxes online You can request corrected Forms 1099 if these forms do not properly reflect the right recipient or amounts. Filing late taxes online For example, a Form 1099-INT, reporting interest payable to the decedent, may include income that should be reported on the final income tax return of the decedent, as well as income that the estate or other recipient should report, either as income earned after death or as income in respect of the decedent (discussed later). Filing late taxes online For income earned after death, you should ask the payer for a Form 1099 that properly identifies the recipient (by name and identification number) and the proper amount. Filing late taxes online If that is not possible, or if the form includes an amount that represents income in respect of the decedent, report the interest as shown next under How to report. Filing late taxes online See U. Filing late taxes online S. Filing late taxes online savings bonds acquired from decedent under Income in Respect of a Decedent, later, for information on savings bond interest that may have to be reported on the final return. Filing late taxes online How to report. Filing late taxes online   If you are preparing the decedent's final return and you have received a Form 1099-INT for the decedent that includes amounts belonging to the decedent and to another recipient (the decedent's estate or another beneficiary), report the total interest shown on Form 1099-INT on Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Filing late taxes online Next, enter a subtotal of the interest shown on Forms 1099, and the interest reportable from other sources for which you did not receive Forms 1099. Filing late taxes online Then, show any interest (including any interest you receive as a nominee) belonging to another recipient separately and subtract it from the subtotal. Filing late taxes online Identify the amount of this adjustment as “Nominee Distribution” or other appropriate designation. Filing late taxes online   Report dividend income for which you received a Form 1099-DIV, Dividends and Distributions, on the appropriate schedule using the same procedure. Filing late taxes online    Note. Filing late taxes online If the decedent received amounts as a nominee, you must give the actual owner a Form 1099, unless the owner is the decedent's spouse. Filing late taxes online See General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) for more information on filing Forms 1099. Filing late taxes online Partnership Income The death of a partner closes the partnership's tax year for that partner. Filing late taxes online Generally, it does not close the partnership's tax year for the remaining partners. Filing late taxes online The decedent's distributive share of partnership items must be figured as if the partnership's tax year ended on the date the partner died. Filing late taxes online To avoid an interim closing of the partnership books, the partners can agree to estimate the decedent's distributive share by prorating the amounts the partner would have included for the entire partnership tax year. Filing late taxes online On the decedent's final return, include the decedent's distributive share of partnership items for the following periods. Filing late taxes online The partnership's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Filing late taxes online The period, if any, from the end of the partnership's tax year in (1) to the decedent's date of death. Filing late taxes online Example. Filing late taxes online Mary Smith was a partner in XYZ partnership and reported her income on a tax year ending December 31. Filing late taxes online The partnership uses a tax year ending June 30. Filing late taxes online Mary died August 31, 2013, and her estate established its tax year through August 31. Filing late taxes online The distributive share of partnership items based on the decedent's partnership interest is reported as follows. Filing late taxes online Final Return for the Decedent—January 1 through August 31, 2013, includes XYZ partnership items from (a) the partnership tax year ending June 30, 2013, and (b) the partnership tax year beginning July 1, 2013, and ending August 31, 2013 (the date of death). Filing late taxes online Income Tax Return of the Estate—September 1, 2013, through August 31, 2014, includes XYZ partnership items for the period September 1, 2013, through June 30, 2014. Filing late taxes online S Corporation Income If the decedent was a shareholder in an S corporation, include on the final return the decedent's share of the S corporation's items of income, loss, deduction, and credit for the following periods. Filing late taxes online The corporation's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Filing late taxes online The period, if any, from the end of the corporation's tax year in (1) to the decedent's date of death. Filing late taxes online Self-Employment Income Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. Filing late taxes online For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. Filing late taxes online For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year. Filing late taxes online Community Income If the decedent was married and domiciled in a community property state, half of the income received and half of the expenses paid during the decedent's tax year by either the decedent or spouse may be considered to be the income and expenses of the other. Filing late taxes online For more information, see Publication 555, Community Property. Filing late taxes online HSA, Archer MSA, or Medicare Advantage MSA The treatment of an HSA (health savings account), an Archer MSA (medical savings account), or a Medicare Advantage MSA at the death of the account holder, depends on who acquires the interest in the account. Filing late taxes online If the decedent's estate acquires the interest, the fair market value (FMV) of the assets in the account on the date of death is included in income on the decedent's final return. Filing late taxes online The estate tax deduction, discussed later, does not apply to this amount. Filing late taxes online If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Filing late taxes online For other information on HSAs, Archer MSAs, or Medicare Advantage MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Filing late taxes online Coverdell Education Savings Account (ESA) Generally, the balance in a Coverdell ESA must be distributed within 30 days after the individual for whom the account was established reaches age 30, or dies, whichever is earlier. Filing late taxes online The treatment of the Coverdell ESA at the death of an individual under age 30 depends on who acquires the interest in the account. Filing late taxes online If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. Filing late taxes online The estate tax deduction, discussed later, does not apply to this amount. Filing late taxes online If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Filing late taxes online The age 30 limitation does not apply if the individual for whom the account was established or the beneficiary that acquires the account is an individual with special needs. Filing late taxes online This includes an individual who, because of a physical, mental, or emotional condition (including a learning disability), requires additional time to complete his or her education. Filing late taxes online For more information on Coverdell ESAs, see Publication 970, Tax Benefits for Education. Filing late taxes online Accelerated Death Benefits Accelerated death benefits are amounts received under a life insurance contract before the death of the insured individual. Filing late taxes online These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Filing late taxes online Generally, if the decedent received accelerated death benefits on the life of a terminally or chronically ill individual, whether on his or her own life or on the life of another person, those benefits are not included in the decedent's income. Filing late taxes online For more information, see the discussion under Gifts, Insurance, and Inheritances under Other Tax Information, later. Filing late taxes online Exemptions and Deductions Generally, the rules for exemptions and deductions allowed to an individual also apply to the decedent's final income tax return. Filing late taxes online Show on the final return deductible items the decedent paid (or accrued, if the decedent reported deductions on an accrual method) before death. Filing late taxes online This section contains a detailed discussion of medical expenses because the tax treatment of the decedent's medical expenses can be different. Filing late taxes online See Medical Expenses, later. Filing late taxes online Exemptions You can claim the decedent's personal exemption on the final income tax return. Filing late taxes online If the decedent was another person's dependent (for example, a parent's), you cannot claim the personal exemption on the decedent's final return. Filing late taxes online Standard Deduction If you do not itemize deductions on the final return, the full amount of the appropriate standard deduction is allowed regardless of the date of death. Filing late taxes online For information on the appropriate standard deduction, see the Form 1040 income tax return instructions or Publication 501. Filing late taxes online Medical Expenses Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized. Filing late taxes online This includes expenses for the decedent, as well as for the decedent's spouse and dependents. Filing late taxes online Beginning in 2013, medical expenses exceeding 10% of adjusted gross income (AGI) may be deducted, unless the decedent or their spouse is age 65 or older. Filing late taxes online In that case medical expenses exceeding 7. Filing late taxes online 5% of AGI may be deducted. Filing late taxes online Qualified medical expenses are not deductible if paid with a tax-free distribution from an HSA or an Archer MSA. Filing late taxes online Election for decedent's expenses. Filing late taxes online   Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). Filing late taxes online However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred. Filing late taxes online   If you make the election, you can claim all or part of the expenses on the decedent's income tax return (if deductions are itemized) rather than on the federal estate tax return (Form 706). Filing late taxes online You can deduct expenses incurred in the year of death on the final income tax return. Filing late taxes online You should file an amended return (Form 1040X) for medical expenses incurred in an earlier year, unless the statutory period for filing a claim for that year has expired. Filing late taxes online   The amount you can deduct on the income tax return is the amount above 10% of adjusted gross income (or 7. Filing late taxes online 5% of adjusted gross income if the decedent or the decedent's spouse was born before January 2, 1949). Filing late taxes online Amounts not deductible because of this percentage cannot be claimed on the federal estate tax return. Filing late taxes online Making the election. Filing late taxes online   You make the election by attaching a statement, in duplicate, to the decedent's income tax return or amended return. Filing late taxes online The statement must state that you have not claimed the amount as an estate tax deduction, and that the estate waives the right to claim the amount as a deduction. Filing late taxes online This election applies only to expenses incurred for the decedent, not to expenses incurred to provide medical care for dependents. Filing late taxes online Example. Filing late taxes online Richard Brown used the cash method of accounting and filed his income tax return on a calendar year basis. Filing late taxes online Richard died on June 1, 2013, at the age of 78, after incurring $800 in medical expenses. Filing late taxes online Of that amount, $500 was incurred in 2012 and $300 was incurred in 2013. Filing late taxes online Richard itemized his deductions when he filed his 2012 income tax return. Filing late taxes online The personal representative of the estate paid the entire $800 liability in August 2013. Filing late taxes online The personal representative may file an amended return (Form 1040X) for 2012 claiming the $500 medical expense as a deduction, subject to the 7. Filing late taxes online 5% limit. Filing late taxes online The $300 of expenses incurred in 2013 can be deducted on the final income tax return if deductions are itemized, subject to the 7. Filing late taxes online 5% limit. Filing late taxes online The personal representative must file a statement in duplicate with each return stating that these amounts have not been claimed on the federal estate tax return (Form 706), and waiving the right to claim such a deduction on Form 706 in the future. Filing late taxes online Medical expenses not paid by estate. Filing late taxes online   If you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. Filing late taxes online If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year. Filing late taxes online Insurance reimbursements. Filing late taxes online   Insurance reimbursements of previously deducted medical expenses due a decedent at the time of death and later received by the decedent's estate are includible in the income tax return of the estate (Form 1041) for the year the reimbursements are received. Filing late taxes online The reimbursements are also includible in the decedent's gross estate. Filing late taxes online No deduction for funeral expenses can be taken on the final Form 1040 of a decedent. Filing late taxes online These expenses may be deductible for estate tax purposes on Form 706. Filing late taxes online Deduction for Losses A decedent's net operating loss deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. Filing late taxes online A net operating loss on the decedent's final income tax return can be carried back to prior years. Filing late taxes online (See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Filing late taxes online ) You cannot deduct any unused net operating loss or capital loss on the estate's income tax return. Filing late taxes online At-risk loss limits. Filing late taxes online   Special at-risk rules apply to most activities that are engaged in as a trade or business or for the production of income. Filing late taxes online   These rules limit the deductible loss to the amount which the individual was considered at-risk in the activity. Filing late taxes online An individual generally will be considered at-risk to the extent of the money and the adjusted basis of property that he or she contributed to the activity and certain amounts the individual borrowed for use in the activity. Filing late taxes online An individual will be considered at-risk for amounts borrowed only if he or she was personally liable for the repayment or if the amounts borrowed were secured by property other than that used in the activity. Filing late taxes online The individual is not considered at-risk for borrowed amounts if the lender has an interest in the activity or if the lender is related to a person who has an interest in the activity. Filing late taxes online For more information, see Publication 925, Passive Activity and At-Risk Rules. Filing late taxes online Passive activity rules. Filing late taxes online   A passive activity is any trade or business activity in which the taxpayer does not materially participate. Filing late taxes online To determine material participation, see Publication 925. Filing late taxes online Rental activities are passive activities regardless of the taxpayer's participation, unless the taxpayer meets certain eligibility requirements. Filing late taxes online   Individuals, estates, and trusts can offset passive activity losses only against passive activity income. Filing late taxes online Passive activity losses or credits not allowed in one tax year can be carried forward to the next year. Filing late taxes online   If a passive activity interest is transferred because a taxpayer dies, the accumulated unused passive activity losses are allowed as a deduction against the decedent's income in the year of death. Filing late taxes online Losses are allowed only to the extent they are greater than the excess of the transferee's (recipient of the interest transferred) basis in the property over the decedent's adjusted basis in the property immediately before death. Filing late taxes online The part of the accumulated losses equal to the excess is not allowed as a deduction for any tax year. Filing late taxes online   Use Form 8582, Passive Activity Loss Limitations, to summarize losses and income from passive activities and to figure the amounts allowed. Filing late taxes online For more information, see Publication 925. Filing late taxes online Credits, Other Taxes, and Payments Discussed below are some of the tax credits, types of taxes that may be owed, income tax withheld, and estimated tax payments reported on the final return of a decedent. Filing late taxes online Credits On the final income tax return, you can claim any tax credits that applied to the decedent before death. Filing late taxes online Some of these credits are discussed next. Filing late taxes online Earned income credit. Filing late taxes online   If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. Filing late taxes online If the allowable credit is more than the tax liability for the year, the excess is refunded. Filing late taxes online   For more information, see Publication 596, Earned Income Credit (EIC). Filing late taxes online Credit for the elderly or the disabled. Filing late taxes online   This credit is allowable on a decedent's final income tax return if the decedent met both of the following requirements in the year of death. Filing late taxes online The decedent: Was a “qualified individual,” and Had income (adjusted gross income (AGI) and nontaxable social security and pensions) less than certain limits. Filing late taxes online   For details on qualifying for or figuring the credit, see Publication 524, Credit for the Elderly or the Disabled. Filing late taxes online Child tax credit. Filing late taxes online   If the decedent had a qualifying child, you may be able to claim the child tax credit on the decedent's final return even though the return covers less than 12 months. Filing late taxes online You may be able to claim the additional child tax credit and get a refund if the credit is more than the decedent's liability. Filing late taxes online For more information, see the Instructions for Form 1040. Filing late taxes online Adoption credit. Filing late taxes online   Depending upon when the adoption was finalized, this credit may be taken on a decedent's final income tax return if the decedent: Adopted an eligible child and paid qualified adoption expenses, or Has a carryforward of an adoption credit from a prior year. Filing late taxes online   Also, if the decedent is survived by a spouse who meets the filing status of qualifying widow(er), unused adoption credit may be carried forward and used following the death of the decedent. Filing late taxes online See Form 8839, Qualified Adoption Expenses, and its instructions for more details. Filing late taxes online General business tax credit. Filing late taxes online   The general business credit available to a taxpayer is limited. Filing late taxes online Any credit arising in a tax year beginning before 1998 that has not been used up can be carried forward for up to 15 years. Filing late taxes online Any unused credit arising in a tax year beginning after 1997 has a 1-year carryback and a 20-year carryforward period. Filing late taxes online   After the carryforward period, a deduction may be allowed for any unused business credit. Filing late taxes online If the taxpayer dies before the end of the carryforward period, the deduction generally is allowed in the year of death. Filing late taxes online   For more information on the general business credit, see Publication 334, Tax Guide for Small Business. Filing late taxes online Other Taxes Taxes other than income tax that may be owed on the final return of a decedent include self-employment tax and alternative minimum tax, which are reported on Form 1040. Filing late taxes online Self-employment tax. Filing late taxes online   Self-employment tax may be owed on the final return if either of the following applied to the decedent in the year of death: Net earnings from self-employment (excluding income described in (2)) were $400 or more; or Wages from services performed as a church employee were $108. Filing late taxes online 28 or more. Filing late taxes online Alternative minimum tax (AMT). Filing late taxes online   The tax laws give special treatment to certain types of income and allow special deductions and credits for certain types of expenses. Filing late taxes online The alternative minimum tax (AMT) was enacted so taxpayers who benefit from these laws still pay at least a minimum amount of tax. Filing late taxes online In general, the AMT is the excess of the tentative minimum tax over the regular tax shown on the return. Filing late taxes online Form 6251. Filing late taxes online    Use Form 6251, Alternative Minimum Tax—Individuals, to determine if this tax applies to the decedent. Filing late taxes online See the form instructions for information on when you must attach Form 6251 to Form 1040. Filing late taxes online Form 8801. Filing late taxes online   If the decedent paid AMT in a previous year or had a credit carryforward, the decedent may be eligible for a minimum tax credit. Filing late taxes online See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. Filing late taxes online Payments of Tax The income tax withheld from the decedent's salary, wages, pensions, or annuities, and the amount paid as estimated tax are credits (advance payments of tax) that must be claimed on the final return. Filing late taxes online Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Income tax liability may be forgiven for a decedent who dies due to service in a combat zone, due to military or terrorist actions, as a result of a terrorist attack, or while serving in the line of duty as an astronaut. Filing late taxes online Combat Zone If a member of the Armed Forces of the United States dies while in active service in a combat zone or from wounds, disease, or injury incurred in a combat zone, the decedent's income tax liability is abated (forgiven) for the entire year in which death occurred and for any prior tax year ending on or after the first day the person served in a combat zone in active service. Filing late taxes online For this purpose, a qualified hazardous duty area is treated as a combat zone. Filing late taxes online If the tax (including interest, additions to the tax, and additional amounts) for these years has been assessed, the assessment will be forgiven. Filing late taxes online If the tax has been collected (regardless of the date of collection), that tax will be credited or refunded. Filing late taxes online Any of the decedent's income tax for tax years before those mentioned above that remains unpaid as of the actual (or presumptive) date of death will not be assessed. Filing late taxes online If any unpaid tax (including interest, additions to the tax, and additional amounts) has been assessed, this assessment will be forgiven. Filing late taxes online Also, if any tax was collected after the date of death, that amount will be credited or refunded. Filing late taxes online The date of death of a member of the Armed Forces reported as missing in action or as a prisoner of war is the date his or her name is removed from missing status for military pay purposes. Filing late taxes online This is true even if death actually occurred earlier. Filing late taxes online For other tax information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide. Filing late taxes online Military or Terrorist Actions The decedent's income tax liability is forgiven if, at death, he or she was a military or civilian employee of the United States who died because of wounds or injury incurred: While a U. Filing late taxes online S. Filing late taxes online employee, and In a military or terrorist action. Filing late taxes online The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. Filing late taxes online Example. Filing late taxes online The income tax liability of a civilian employee of the United States who died in 2013 because of wounds incurred while a U. Filing late taxes online S. Filing late taxes online employee in a terrorist attack that occurred in 2008 will be forgiven for 2013 and for all prior tax years in the period 2007 through 2012. Filing late taxes online Refunds are allowed for the tax years for which the period for filing a claim for refund has not ended, as discussed later. Filing late taxes online Military or terrorist action defined. Filing late taxes online   A military or terrorist action means the following. Filing late taxes online Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies. Filing late taxes online Any military action involving the U. Filing late taxes online S. Filing late taxes online Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression. Filing late taxes online   Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. Filing late taxes online Military action does not include training exercises. Filing late taxes online Any multinational force in which the United States is participating is treated as an ally of the United States. Filing late taxes online Determining if a terrorist activity or military action has occurred. Filing late taxes online   You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action. Filing late taxes online Specified Terrorist Victim The Victims of Terrorism Tax Relief Act of 2001 (the Act) provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. Filing late taxes online Under the Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for certain tax years. Filing late taxes online The April 19, 1995, terrorist attack on the Alfred P. Filing late taxes online Murrah Federal Building (Oklahoma City). Filing late taxes online The September 11, 2001, terrorist attacks. Filing late taxes online The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002. Filing late taxes online The Act also exempts from federal income tax the following types of income. Filing late taxes online Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Filing late taxes online Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Filing late taxes online Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack. Filing late taxes online Payments from the September 11th Victim Compensation Fund 2001. Filing late taxes online The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. Filing late taxes online See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for more information. Filing late taxes online Astronauts Legislation extended the tax relief available under the Victims of Terrorism Tax Relief Act of 2001 (the Act) to astronauts who died in the line of duty after December 31, 2002. Filing late taxes online The decedent's income tax liability is forgiven for the tax year in which death occurs, and for the tax year prior to death. Filing late taxes online For information on death benefit payments and the reduction of federal estate taxes, see Publication 3920. Filing late taxes online However, the discussions in that publication under Death Benefits and Estate Tax Reduction should be modified for astronauts (for example, by using the date of death of the astronaut instead of September 11, 2001). Filing late taxes online For more information on the Act, see Publication 3920. Filing late taxes online Claim for Credit or Refund If any of these tax-forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim has not ended will be credited or refunded. Filing late taxes online If any tax is still due, it will be canceled. Filing late taxes online The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. Filing late taxes online If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by: The amount of time served in the combat zone (including any period in which the individual was in missing status), plus The period of continuous qualified hospitalization for injury from service in the combat zone, if any, plus The next 180 days. Filing late taxes online Qualified hospitalization means any hospitalization outside the United States and any hospitalization in the United States of not more than 5 years. Filing late taxes online This extended period for filing the claim also applies to a member of the Armed Forces who was deployed outside the United States in a designated contingency operation. Filing late taxes online Filing a claim. Filing late taxes online   Use the following procedures to file a claim. Filing late taxes online If a U. Filing late taxes online S. Filing late taxes online individual income tax return (Form 1040, 1040A, or 1040EZ) has not been filed, you should make a claim for refund of any withheld income tax or estimated tax payments by filing Form 1040. Filing late taxes online Form W-2, Wage and Tax Statement, must accompany all returns. Filing late taxes online If a U. Filing late taxes online S. Filing late taxes online individual income tax return has been filed, you should make a claim for refund by filing Form 1040X. Filing late taxes online You must file a separate Form 1040X for each year in question. Filing late taxes online   You must file these returns and claims at the following address for regular mail (U. Filing late taxes online S. Filing late taxes online Postal Service). Filing late taxes online    Internal Revenue Service 333 W. Filing late taxes online Pershing, P5–6503 Kansas City, MO 64108   Identify all returns and claims for refund by writing “Iraq—KIA,” “Enduring Freedom—KIA,” “Kosovo Operation—KIA,” “Desert Storm—KIA,” or “Former Yugoslavia—KIA” in bold letters on the top of page 1 of the return or claim. Filing late taxes online On the applicable return, write the same phrase on the line for total tax. Filing late taxes online If the individual was killed in a terrorist or military action, put “KITA” on the front of the return and on the line for total tax. Filing late taxes online   Include an attachment showing the computation of the decedent's tax liability and a computation of the amount to be forgiven. Filing late taxes online On joint returns, make an allocation of the tax as described below under Joint returns. Filing late taxes online If you cannot make a proper allocation, attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. Filing late taxes online   You must attach Form 1310 to all returns and claims for refund. Filing late taxes online However, for exceptions to filing Form 1310, see Form 1310. Filing late taxes online Statement of Person Claiming Refund Due a Deceased Taxpayer, under Refund, earlier. Filing late taxes online   You must also attach proof of death that includes a statement that the individual was a U. Filing late taxes online S. Filing late taxes online employee on the date of injury and on the date of death and died as the result of a military or terrorist action. Filing late taxes online For military and civilian employees of the Department of Defense, attach DD Form 1300, Report of Casualty. Filing late taxes online For other U. Filing late taxes online S. Filing late taxes online civilian employees killed in the United States, attach a death certificate and a certification (letter) from the federal employer. Filing late taxes online For other U. Filing late taxes online S. Filing late taxes online civilian employees killed overseas, attach a certification from the Department of State. Filing late taxes online   If you do not have enough tax information to file a timely claim for refund, you can suspend the period for filing a claim by filing Form 1040X. Filing late taxes online Attach Form 1310, any required documentation currently available, and a statement that you will file an amended claim as soon as you have the required tax information. Filing late taxes online Joint returns. Filing late taxes online   If a joint return was filed, only the decedent's part of the income tax liability is eligible for forgiveness. Filing late taxes online Determine the decedent's tax liability as follows. Filing late taxes online Figure the income tax for which the decedent would have been liable if a separate return had been filed. Filing late taxes online Figure the income tax for which the spouse would have been liable if a separate return had been filed. Filing late taxes online Multiply the joint tax liability by a fraction. Filing late taxes online The numerator of the fraction is the amount in (1), above. Filing late taxes online The denominator of the fraction is the total of (1) and (2). Filing late taxes online   The resulting amount from (3) above is the decedent's tax liability eligible for forgiveness. Filing late taxes online Filing Reminders To minimize the time needed to process the decedent's final return and issue any refund, be sure to follow these procedures. Filing late taxes online Write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Filing late taxes online If a personal representative has been appointed, the personal representative must sign the return. Filing late taxes online If it is a joint return, the surviving spouse must also sign it. Filing late taxes online If you are the decedent's spouse filing a joint return with the decedent and no personal representative has been appointed, write “Filing as surviving spouse” in the area where you sign the return. Filing late taxes online If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Filing late taxes online ” To claim a refund for the decedent, do the following. Filing late taxes online If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund. Filing late taxes online If you are the personal representative and the return is not a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. Filing late taxes online (A power of attorney or a copy of the decedent's will is not acceptable evidence of your appointment as the personal representative. Filing late taxes online ) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310). Filing late taxes online If you are not filing a joint return as the surviving spouse and a personal representative has not been appointed, file the return and attach Form 1310. Filing late taxes online Other Tax Information Discussed below is information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate. Filing late taxes online Tax Benefits for Survivors Survivors can qualify for certain benefits when filing their own income tax returns. Filing late taxes online Joint return by surviving spouse. Filing late taxes online   A surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following 2 years, as explained under Qualifying widows and widowers, later. Filing late taxes online Decedent as your dependent. Filing late taxes online   If the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year. Filing late taxes online   If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. Filing late taxes online To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. Filing late taxes online To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 38a and 38b. Filing late taxes online Qualifying widows and widowers. Filing late taxes online   If your spouse died within the 2 tax years preceding the year for which your return is being filed, you may be eligible to claim the filing status of qualifying widow(er) with dependent child and qualify to use the married-filing-jointly tax rates. Filing late taxes online Requirements. Filing late taxes online   Generally, you qualify for this special benefit if you meet all of the following requirements. Filing late taxes online You were entitled to file a joint return with your spouse for the year of death—whether or not you actually filed jointly. Filing late taxes online You did not remarry before the end of the current tax year. Filing late taxes online You have a child, stepchild, or foster child who qualifies as your dependent for the tax year. Filing late taxes online You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences. Filing late taxes online Example. Filing late taxes online William Burns' wife died in 2010. Filing late taxes online William has not remarried and continued throughout 2011 and 2012 to maintain a home for himself and his dependent child. Filing late taxes online For 2010, he was entitled to file a joint return for himself and his deceased wife. Filing late taxes online For 2011 and 2012, he qualifies to file as a qualifying widower with dependent child. Filing late taxes online For later years, he may qualify to file as a head of household. Filing late taxes online Figuring your tax. Filing late taxes online   Check the box on line 5 (Form 1040 or 1040A) under Filing Status on your tax return. Filing late taxes online Use the Tax Rate Schedule or the column in the Tax Table for Married filing jointly, which gives you the split-income benefits. Filing late taxes online   The last year you can file jointly with, or claim an exemption for, your deceased spouse is the year of death. Filing late taxes online Joint return filing rules. Filing late taxes online   If you are the surviving spouse and a personal representative is handling the estate for the decedent, you should coordinate filing your return for the year of death with this personal representative. Filing late taxes online See Joint Return under Final Income Tax Return for Decedent—Form 1040, earlier. Filing late taxes online Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. Filing late taxes online If the decedent is a specified terrorist victim (see Specified Terrorist Victim, earlier), income received after the date of death and before the end of the decedent's tax year (determined without regard to death) is excluded from the recipient's gross income. Filing late taxes online This exclusion does not apply to certain income. Filing late taxes online For more information, see Publication 3920. Filing late taxes online How To Report Income in respect of a decedent must be included in the income of one of the following. Filing late taxes online The decedent's estate, if the estate receives it. Filing late taxes online The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. Filing late taxes online Any person to whom the estate properly distributes the right to receive it. Filing late taxes online If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income. Filing late taxes online See Estate Tax Deduction, later. Filing late taxes online Example 1. Filing late taxes online Frank Johnson owned and operated an apple orchard. Filing late taxes online He used the cash method of accounting. Filing late taxes online He sold and delivered 1,000 bushels of apples to a canning factory for $2,000, but did not receive payment before his death. Filing late taxes online The proceeds from the sale are income in respect of a decedent. Filing late taxes online When the estate was settled, payment had not been made and the estate transferred the right to the payment to his widow. Filing late taxes online When Frank's widow collects the $2,000, she must include that amount in her return. Filing late taxes online It is not reported on the final return of the decedent or on the return of the estate. Filing late taxes online Example 2. Filing late taxes online Assume the same facts as in Example 1, except that Frank used the accrual method of accounting. Filing late taxes online The amount accrued from the sale of the apples would be included on his final return. Filing late taxes online Neither the estate nor the widow would realize income in respect of a decedent when the money is later paid. Filing late taxes online Example 3. Filing late taxes online On February 1, George High, a cash method taxpayer, sold his tractor for $3,000, payable March 1 of the same year. Filing late taxes online His adjusted basis in the tractor was $2,000. Filing late taxes online George died on February 15, before receiving payment. Filing late taxes online The gain to be reported as income in respect of a decedent is the $1,000 difference between the decedent's basis in the property and the sale proceeds. Filing late taxes online In other words, the income in respect of a decedent is the gain the decedent would have realized had he lived. Filing late taxes online Example 4. Filing late taxes online Cathy O'Neil was entitled to a large salary payment at the date of her death. Filing late taxes online The amount was to be paid in five annual installments. Filing late taxes online The estate, after collecting two installments, distributed the right to the remaining installments to you, the beneficiary. Filing late taxes online The payments are income in respect of a decedent. Filing late taxes online None of the payments were includible on Cathy's final return. Filing late taxes online The estate must include in its income the two installments it received, and you must include in your income each of the three installments as you receive them. Filing late taxes online Example 5. Filing late taxes online You inherited the right to receive renewal commissions on life insurance sold by your father before his death. Filing late taxes online You inherited the right from your mother, who acquired it by bequest from your father. Filing late taxes online Your mother died before she received all the commissions she had the right to receive, so you received the rest. Filing late taxes online The commissions are income in respect of a decedent. Filing late taxes online None of these commissions were includible in your father's final return. Filing late taxes online The commissions received by your mother were included in her income. Filing late taxes online The commissions you received are not includible in your mother's income, even on her final return. Filing late taxes online You must include them in your income. Filing late taxes online Character of income. Filing late taxes online   The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. Filing late taxes online If the income would have been a capital gain to the decedent, it will be a capital gain to you. Filing late taxes online Transfer of right to income. Filing late taxes online   If you transfer your right to income in respect of a decedent, you must include in your income the greater of: The amount you receive for the right, or The fair market value of the right you transfer. Filing late taxes online   If you make a gift of such a right, you must include in your income the fair market value of the right at the time of the gift. Filing late taxes online   If the right to income from an installment obligation is transferred, the amount you must include in income is reduced by the basis of the obligation. Filing late taxes online See Installment obligations, later. Filing late taxes online Transfer defined. Filing late taxes online   A transfer for this purpose includes a sale, exchange, or other disposition, the satisfaction of an installment obligation at other than face value, or the cancellation of an installment obligation. Filing late taxes online Installment obligations. Filing late taxes online   If the decedent sold property using the installment method and you are collecting payments on an installment obligation acquired from the decedent, use the same gross profit percentage the decedent used to figure the part of each payment that represents profit. Filing late taxes online Include in your income the same profit the decedent would have included had death not occurred. Filing late taxes online For more information, see Publication 537, Installment Sales. Filing late taxes online   If you dispose of an installment obligation acquired from a decedent (other than by transfer to the obligor), the rules explained in Publication 537 for figuring gain or loss on the disposition apply to you. Filing late taxes online Transfer to obligor. Filing late taxes online   A transfer of a right to income, discussed earlier, has occurred if the decedent (seller) sold property using the installment method and the installment obligation was transferred to the obligor (buyer or person legally obligated to pay the installments). Filing late taxes online A transfer also occurs if the obligation was canceled either at death or by the estate or person receiving the obligation from the decedent. Filing late taxes online An obligation that becomes unenforceable is treated as having been canceled. Filing late taxes online   If such a transfer occurs, the amount included in the income of the transferor (the estate or beneficiary) is the greater of the amount received or the fair market value of the installment obligation at the time of transfer, reduced by the basis of the obligation. Filing late taxes online The basis of the obligation is the decedent's basis, adjusted for all installment payments received after the decedent's death and before the transfer. Filing late taxes online   If the decedent and obligor were related persons, the fair market value of the obligation cannot be less than its face value. Filing late taxes online Specific Types of Income in Respect of a Decedent This section explains and provides examples of some specific types of income in respect of a decedent. Filing late taxes online Wages. Filing late taxes online   The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. Filing late taxes online The income is not reduced by any amounts withheld by the employer. Filing late taxes online If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. Filing late taxes online   Wages paid as income in respect of a decedent are not subject to federal income tax withholding. Filing late taxes online However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. Filing late taxes online These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. Filing late taxes online These wages are not included in box 1 of Form W-2. Filing late taxes online   Wages paid as income in respect of a decedent after the year of death generally are not subject to withholding for any federal taxe
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Filing late taxes online Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Filing late taxes online Valor justo de mercado. Filing late taxes online Excepción en el caso de propiedad inmueble de uso personal. Filing late taxes online Más información. Filing late taxes online Para pedir formularios y publicaciones. Filing late taxes online Preguntas sobre los impuestos. Filing late taxes online Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Filing late taxes online Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Filing late taxes online Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Filing late taxes online Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Filing late taxes online Llene los Anexos 1 al 20. Filing late taxes online Lea las instrucciones del Formulario 4684, en inglés. Filing late taxes online Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Filing late taxes online Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Filing late taxes online Utilice lo que se halla en la. Filing late taxes online . Filing late taxes online . Filing late taxes online Y anótelo en el Formulario 4684. Filing late taxes online . Filing late taxes online . Filing late taxes online Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Filing late taxes online Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Filing late taxes online Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Filing late taxes online Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Filing late taxes online Cantidad de la pérdida. Filing late taxes online   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Filing late taxes online Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Filing late taxes online (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Filing late taxes online De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Filing late taxes online   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Filing late taxes online Costo u otra base. Filing late taxes online   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Filing late taxes online Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Filing late taxes online Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Filing late taxes online Valor justo de mercado. Filing late taxes online   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Filing late taxes online Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Filing late taxes online Cálculos separados. Filing late taxes online   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Filing late taxes online Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Filing late taxes online Excepción en el caso de propiedad inmueble de uso personal. Filing late taxes online   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Filing late taxes online Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Filing late taxes online La base ajustada de toda la propiedad. Filing late taxes online Límites de la deducción. Filing late taxes online   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Filing late taxes online Esto se hace en la sección A del Formulario 4684, en inglés. Filing late taxes online Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Filing late taxes online Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Filing late taxes online Más información. Filing late taxes online   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Filing late taxes online Cuándo su pérdida es deducible. Filing late taxes online   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Filing late taxes online Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Filing late taxes online No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Filing late taxes online Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Filing late taxes online Comentarios y sugerencias. Filing late taxes online   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Filing late taxes online   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Filing late taxes online NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Filing late taxes online Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Filing late taxes online   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Filing late taxes online gov. Filing late taxes online Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Filing late taxes online Usted también nos puede enviar comentarios desde la página web en www. Filing late taxes online irs. Filing late taxes online gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Filing late taxes online Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Filing late taxes online Para pedir formularios y publicaciones. Filing late taxes online   Visite www. Filing late taxes online irs. Filing late taxes online gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Filing late taxes online  Internal Revenue Service 1201 N. Filing late taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Filing late taxes online   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Filing late taxes online gov/espanol o llame al 1-800-829-1040. Filing late taxes online No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Filing late taxes online Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Filing late taxes online Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Filing late taxes online   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Filing late taxes online El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Filing late taxes online En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Filing late taxes online Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Filing late taxes online gov o llame al 1-800-906-9887 o 1-800-829-1040. Filing late taxes online   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Filing late taxes online Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Filing late taxes online aarp. Filing late taxes online org/money/taxaide. Filing late taxes online   Para más información sobre estos programas, visite IRS. Filing late taxes online gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Filing late taxes online Internet. Filing late taxes online Puede tener acceso al sitio web del IRS, www. Filing late taxes online irs. Filing late taxes online gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Filing late taxes online Visite www. Filing late taxes online irs. Filing late taxes online gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Filing late taxes online Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Filing late taxes online Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Filing late taxes online Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Filing late taxes online Presentar la declaración por medio del sistema electrónico e-file. Filing late taxes online Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Filing late taxes online Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Filing late taxes online Pedir productos del IRS a través de Internet. Filing late taxes online Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Filing late taxes online Buscar publicaciones en Internet por tema o palabra clave. Filing late taxes online Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Filing late taxes online Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Filing late taxes online Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Filing late taxes online irs. Filing late taxes online gov/espanol. Filing late taxes online Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Filing late taxes online irs. Filing late taxes online gov/individuals. Filing late taxes online Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Filing late taxes online Obtener información acerca de cómo abrir y administrar un pequeño negocio. Filing late taxes online Teléfono. Filing late taxes online Muchos servicios están disponibles por teléfono. Filing late taxes online Cómo pedir formularios, instrucciones y publicaciones. Filing late taxes online Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Filing late taxes online Deberá recibir lo que ha pedido dentro de 10 días. Filing late taxes online Cómo hacer preguntas relacionadas con los impuestos. Filing late taxes online Llame al IRS para hacer preguntas al 1-800-829-1040. Filing late taxes online Cómo resolver problemas. Filing late taxes online Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Filing late taxes online Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Filing late taxes online Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Filing late taxes online Para obtener el número telefónico, visite el sitio web www. Filing late taxes online irs. Filing late taxes online gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Filing late taxes online Equipo TTY/TDD. Filing late taxes online Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Filing late taxes online Temas TeleTax. Filing late taxes online Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Filing late taxes online Información sobre los reembolsos. Filing late taxes online Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Filing late taxes online Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Filing late taxes online La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Filing late taxes online Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Filing late taxes online Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Filing late taxes online Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Filing late taxes online Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Filing late taxes online Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Filing late taxes online Otra información relacionada con los reembolsos. Filing late taxes online Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Filing late taxes online Cómo evaluar la calidad de nuestros servicios telefónicos. Filing late taxes online Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Filing late taxes online Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Filing late taxes online Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Filing late taxes online Visitas en persona. Filing late taxes online Muchos productos y servicios están disponibles en varios lugares públicos. Filing late taxes online Productos. Filing late taxes online Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Filing late taxes online Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Filing late taxes online Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Filing late taxes online Servicios. Filing late taxes online Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Filing late taxes online Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Filing late taxes online Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Filing late taxes online No se necesita cita, simplemente venga a hacer su consulta. Filing late taxes online Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Filing late taxes online Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Filing late taxes online Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Filing late taxes online Los demás asuntos se tramitan sin necesidad de hacer una cita. Filing late taxes online Para obtener el número telefónico de la oficina local, visite el sitio web www. Filing late taxes online irs. Filing late taxes online gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Filing late taxes online Correspondencia. Filing late taxes online Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Filing late taxes online  Internal Revenue Service 1201 N. Filing late taxes online Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Filing late taxes online   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Filing late taxes online Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Filing late taxes online Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Filing late taxes online Tenga presente que lo peor que se puede hacer es no hacer nada. Filing late taxes online   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Filing late taxes online Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Filing late taxes online Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Filing late taxes online   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Filing late taxes online A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Filing late taxes online Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Filing late taxes online Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Filing late taxes online ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Filing late taxes online Nuestro kit de herramientas tributarias, disponible en www. Filing late taxes online taxpayeradvocate. Filing late taxes online irs. Filing late taxes online gov/Home/Spanish le puede ayudar a entender estos derechos. Filing late taxes online   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Filing late taxes online irs. Filing late taxes online gov/advocate. Filing late taxes online Usted también podría llamarnos gratis al 1-877-777-4778. Filing late taxes online   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Filing late taxes online Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Filing late taxes online irs. Filing late taxes online gov/advocate. Filing late taxes online Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Filing late taxes online   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Filing late taxes online Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Filing late taxes online Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Filing late taxes online Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Filing late taxes online Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Filing late taxes online irs. Filing late taxes online gov/espanol/article/0,,id=219303,00. Filing late taxes online html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Filing late taxes online Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Filing late taxes online Servicios Tributarios Gratuitos. Filing late taxes online   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Filing late taxes online Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Filing late taxes online La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Filing late taxes online La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Filing late taxes online Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Filing late taxes online   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Filing late taxes online Discos DVD para productos tributarios. Filing late taxes online Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Filing late taxes online Formularios, instrucciones y publicaciones de impuestos de años anteriores. Filing late taxes online Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Filing late taxes online Preguntas sobre leyes tributarias hechas con frecuencia. Filing late taxes online Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Filing late taxes online Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Filing late taxes online Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Filing late taxes online Internal Revenue Bulletins (Boletines del IRS). Filing late taxes online Apoyo técnico telefónico gratuito y por correo electrónico. Filing late taxes online El CD que se expide dos veces al año. Filing late taxes online  — La primera entrega se envía a principios de enero del año 2012. Filing late taxes online  — La última entrega se envía a principios de marzo del año 2012. Filing late taxes online Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Filing late taxes online irs. Filing late taxes online gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Filing late taxes online Prev  Up  Next   Home   More Online Publications