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Form 1040 Index A Affected taxpayer, Affected taxpayer. Form 1040 B Book inventories, charitable deduction for, Charitable Deduction for Contributions of Book Inventories to Public Schools C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Charitable deduction: Book inventory, Charitable Deduction for Contributions of Book Inventories to Public Schools Food inventory, Charitable Deduction for Contributions of Food Inventory Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Form 1040 Core disaster area, Gulf Opportunity (GO) Zone (Core Disaster Area) Covered disaster area: Katrina, Katrina Covered Disaster Area Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Wilma, Wilma Covered Disaster Area Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Hurricane Katrina housing, Hurricane Katrina Housing Credit Rehabilitation tax, Increase in Rehabilitation Tax Credit Work opportunity, Work Opportunity Credit D Deadlines, extended, Extended Tax Deadlines Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified GO Zone property, Qualified GO Zone property. Form 1040 Special allowance, Special Depreciation Allowance Disaster area: Hurricane Katrina, Hurricane Katrina Disaster Area Hurricane Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma, Hurricane Wilma Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified hurricane, Qualified hurricane distribution. Form 1040 Repayment of, Repayment of Qualified Hurricane Distributions Taxation of, Taxation of Qualified Hurricane Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Form 1040 Employee retention credit, Employee Retention Credit Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by Hurricane Katrina F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Food inventory, charitable deduction for, Charitable Deduction for Contributions of Food Inventory G Gulf Opportunity (GO) Zone, Gulf Opportunity (GO) Zone (Core Disaster Area) H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help Hope credit (see Education credits) Hurricane Katrina disaster area, Hurricane Katrina Disaster Area Hurricane Katrina housing credit, Hurricane Katrina Housing Credit Hurricane Rita disaster area, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma disaster area, Hurricane Wilma Disaster Area I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers N Net operating losses, Net Operating Losses Q Qualified GO Zone loss, Qualified GO Zone loss. Form 1040 Qualified hurricane distribution, Qualified hurricane distribution. Form 1040 R Reforestation costs, Reforestation Costs Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Form 1040 Retirement plans, IRAs and Other Retirement Plans Rita GO Zone, Rita GO Zone S Section 179 deduction, Increased Section 179 Deduction Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax return: Request for copy, Request for copy of tax return. Form 1040 Request for transcript, Request for transcript of tax return. Form 1040 Taxpayer Advocate, Contacting your Taxpayer Advocate. Form 1040 Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Timber: 5-year NOL carryback, 5-year NOL carryback of certain timber losses. Form 1040 Reforestation costs, Reforestation Costs Transcript of tax return, request for, Request for transcript of tax return. Form 1040 W Wilma GO Zone, Wilma GO Zone Work opportunity credit, Work Opportunity Credit Prev Up Home More Online Publications
Topic 157 - Change of Address – How to Notify the IRS
If your address has changed, you need to notify the IRS to ensure
you receive any IRS refunds or correspondence. There are several ways
to notify the IRS of an address change. If you change your address
before filing your return, write the new address in the appropriate
boxes on your return when you file. When your return is processed,
we will update your records.
If you change your address after filing your return, you should
notify the post office that services your old address. Because not
all post offices forward government checks, notifying the post office
that services your old address ensures that your mail will be forwarded,
but not necessarily your refund check. To change your address with
the IRS, you may complete a Form 8822 (PDF), Change of Address, and/or a Form 8822-B (PDF), Change of Address — Business, and send
them to the address shown on the forms. Note: Beginning
January 1, 2014, any entity with an EIN must file Form 8822-B to report
to the IRS the latest change to its responsible party. For more information,
see "responsible party" in Form 8822-B. You may download Forms 8822
and 8822-B from www.irs.gov or order
them by calling 800-TAX-FORM (800-829-3676).
You may also write to inform us of your address change. If you
write, we need your full name, old and new addresses, social security
number, individual taxpayer identification number or employer identification
number and signature. If you filed a joint return, you should provide
the same information and signatures for both spouses.
Send your written address change information to the campus where you
filed your last return. The campus addresses are listed in the instructions
to the tax forms.
If you filed a joint return and you and/or your spouse have since
established separate residences, you both should
notify the IRS of your new addresses.
Page Last Reviewed or Updated: March 20, 2014
The Form 1040
Form 1040 14. Form 1040 Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. Form 1040 Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). Form 1040 Failing to keep adequate records. Form 1040 Failing to file returns. Form 1040 Failing to pay taxes. Form 1040 Filing returns late. Form 1040 Filing false or fraudulent returns. Form 1040 Paying taxes late. Form 1040 Failing to make deposits. Form 1040 Depositing taxes late. Form 1040 Making false statements relating to tax. Form 1040 Failing to register. Form 1040 Misrepresenting that tax is excluded from the price of an article. Form 1040 Failure to register. Form 1040 The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Form 1040 Claims. Form 1040 There are criminal penalties for false or fraudulent claims. Form 1040 In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. Form 1040 An excessive amount is the amount claimed that is more than the allowable amount. Form 1040 The penalty is the greater of two times the excessive amount or $10. Form 1040 Trust fund recovery penalty. Form 1040 If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. Form 1040 You must pay over these taxes to the U. Form 1040 S. Form 1040 Government. Form 1040 If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. Form 1040 Willfully means voluntarily, consciously, and intentionally. Form 1040 The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. Form 1040 S. Form 1040 Government. Form 1040 The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. Form 1040 If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. Form 1040 Paying other expenses of the business instead of paying the taxes is willful behavior. Form 1040 A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). Form 1040 This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. Form 1040 The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. Form 1040 Having signature power on the business checking account could be a significant factor in determining responsibility. Form 1040 Prev Up Next Home More Online Publications