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

Offshore Tax-Avoidance and IRS Compliance Efforts
The IRS continues to uncover abusive tax-avoidance schemes involving offshore activity. Find information here pertaining to Union Bank of Switzerland (UBS).

Fiscal Year 2013 Enforcement and Service Results
The Fiscal Year 2013 Enforcement and Service Results provide the dollars collected from the examination (audit) and collection functions of the IRS. The results also tally various taxpayer assistance program results.

FY 2011 Enforcement Results
FY 2011 IRS Enforcement and Service Results.

FY 2009 Enforcement Results
The IRS FY 2009 Enforcement and Service Results detail the agency's audit, collection and taxpayer service efforts.

Tips for Choosing a Tax Return Preparer
FS-2012-5, January 2012 — If you pay someone to prepare your tax return, the IRS urges you to choose that preparer wisely.

IRS Releases New Tax Gap Estimates; Compliance Rates Remain Statistically Unchanged From Previous Study
IR-2012-4, Jan. 6, 2012 — The Internal Revenue Service today released a new set of tax gap estimates for tax year 2006. The tax gap is defined as the amount of tax liability faced by taxpayers that is not paid on time.

IRS Office of Professional Responsibility Prevails on Appeal Against CPA
IR-2011-48, April 25, 2011 — IRS Office of Professional Responsibility prevailed in an agency appeal against a Florida certified public accountant, according to the published Decision on Appeal.

IRS Begins Enforcement of New Return Preparer Rules
IR-2011-47, April 25, 2011 — The IRS is taking steps to stop tax preparers with criminal tax convictions or permanent injunctions from preparing tax returns.

How to Choose a Tax Return Preparer and Avoid Preparer Fraud
FS-2010-03, January 2010 — IRS fact sheet on how to choose a tax return preparer and avoid preparer fraud.

How to Choose a Tax Preparer and Avoid Preparer Fraud
FS-2009-7, January 2009 — Taxpayers should put as much care in choosing a preparer as they would a doctor or lawyer.

Tax Return Preparer Fraud
FS-2008-10, January 2008 — Get hints from IRS on how to choose a reputable tax preparer.

Fraudulent Telephone Tax Refunds, Abusive Roth IRAs Top Off 2007 “Dirty Dozen” Tax Scams
IR-2007-37, Feb. 20, 2007 –– Also new to the "Dirty Dozen" are abuses involving the American Indian Employment Credit, domestic shell companies and structured entities.

IRS Moves to Prevent Telephone Tax Refund Abuse; Help Taxpayers Make Accurate Requests
IR-2007-27, Feb. 7, 2007 — The Internal Revenue Service announced today it is taking additional steps to prevent abuse by tax preparers and help taxpayers make accurate requests for the one-time telephone excise tax refund.

Statement of IRS Commissioner Mark W. Everson on the FY 2008 Budget
Feb. 5, 2007 — The president’s 2008 budget request for the IRS, together with the accompanying legislative proposals concerning tax administration... will do much to promote compliance with our tax law.

Tax Return Preparer Fraud
FS-2007-12, January 2007 — Taxpayers should use caution when engaging professional tax return preparers and learn the warning signs of potential fraud.

IRS Accepts Settlement Offer in Largest Transfer Pricing Dispute
IR-2006-142, Sept. 11, 2006 — IRS has reached a satisfactory settlement in a transfer pricing dispute with Glaxo SmithKline in the largest tax dispute in the IRS's history.

IRS and States Join Forces to Combat Money Laundering
IR-2006-70, April 27, 2006 — Thirty-three states and Puerto Rico have signed agreements with the IRS to share Bank Secrecy Act information on money services businesses.

IRS Debunks Frivolous Arguments on Paying Taxes
IR-2006-45, March 16, 2006 — The IRS today issued updated guidance describing and rebutting frivolous arguments taxpayers should avoid when filing their tax returns

IRS Updates Tax Gap Estimates
IR-2006-28, Feb. 14, 2006 — The revised tax gap estimate is $345 billion for tax year 2001. The tax gap is the difference between what taxpayers timely and voluntarily should have paid and what they did pay.

IRS Improves Enforcement and Services in 2005
Prepared remarks by IRS Commissioner Mark W. Everson reqarding new Fiscal Year 2005 data that show improvements in enforcement and services to taxpayers.

IRS Launches Abusive Transaction Settlement Initiative
IR-2005-129, Oct. 27, 2005 — Internal Revenue Service officials today announced a broad-based, limited-in-time opportunity for taxpayers to come forward and settle an array of transactions the IRS considers abusive.

KPMG to Pay $456 Million for Criminal Violations
IR-2005-83, Aug. 29, 2005 — KPMG LLP (KPMG) has admitted to criminal wrongdoing and agreed to pay $456 million in fines, restitution and penalties as part of an agreement to defer prosecution of the firm, the Justice Department and the Internal Revenue Service announced today.

Robust Response for Executive Stock Option Initiative; Son of Boss Settlement Heading for $4 Billion
IR-2005-72, July 11, 2005 — IRS officials announced today that they received a strong turnout for the executive stock option settlement initiative launched in February.

IRS Collects $3.2 Billion from Son of Boss; Final Figure Should Top $3.5 Billion
IR-2005-37 — Abusive transaction aggressively marketed to wealthy individuals. Settlement required taxpayers to concede 100 percent of claimed tax losses.

IRS Obtains More Than 100 Injunctions Against Tax Scheme Promoters
FS-2005-15 — Many of the injunctions order promoters to turn over client lists and to cease preparing federal income tax returns for others.

States See Son of Boss Benefits; Tax Administrators Praise Efforts
FS-2005-13 –– States are beginning to see results from the IRS Son of Boss settlement initiative. California and New York have also conducted compliance initiatives.

Understanding the Tax Gap
FS-2005-14 — The tax gap measures the extent to which taxpayers do not file their tax returns and pay the correct tax on time.

Report on IRS Review of Alleged Political Campaign Intervention 2005
The Treasury Inspector General reports that IRS properly ran its program for investigating claims of inappropriate political campaign actions by tax-exempt organizations.

Page Last Reviewed or Updated: 28-Mar-2014

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