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Free tax prep 5. Free tax prep   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Free tax prep Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free tax prep Free help with your tax return. Free tax prep    Free help in preparing your return is available nationwide from IRS-certified volunteers. Free tax prep The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free tax prep The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free tax prep Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 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Free tax prep Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free tax prep Call to locate the nearest volunteer help site, 1-800-906-9887. Free tax prep Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free tax prep The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free tax prep Most VITA and TCE sites offer free electronic filing. Free tax prep Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax prep Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax prep Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free tax prep The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free tax prep If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax prep Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax prep Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax prep Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free tax prep Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax prep Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free tax prep You should receive your order within 10 business days. Free tax prep Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free tax prep Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free tax prep Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free tax prep Call to ask tax questions, 1-800-829-1040. Free tax prep Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 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Free tax prep If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free tax prep No appointment is necessary—just walk in. Free tax prep Before visiting, check www. Free tax prep irs. Free tax prep gov/localcontacts for hours of operation and services provided. Free tax prep Mail. Free tax prep You can send your order for forms, instructions, and publications to the address below. Free tax prep You should receive a response within 10 business days after your request is received. Free tax prep  Internal Revenue Service 1201 N. Free tax prep Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free tax prep    The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax prep Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax prep What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. Free tax prep We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free tax prep You face (or your business is facing) an immediate threat of adverse action. Free tax prep You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax prep   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free tax prep Here's why we can help: TAS is an independent organization within the IRS. Free tax prep Our advocates know how to work with the IRS. Free tax prep Our services are free and tailored to meet your needs. Free tax prep We have offices in every state, the District of Columbia, and Puerto Rico. Free tax prep How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free tax prep irs. Free tax prep gov/advocate, or call us toll-free at 1-877-777-4778. Free tax prep How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax prep If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free tax prep irs. Free tax prep gov/sams. Free tax prep Low Income Taxpayer Clinics. Free tax prep    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free tax prep Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax prep Visit www. Free tax prep TaxpayerAdvocate. Free tax prep irs. Free tax prep gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax prep Prev  Up  Next   Home   More Online Publications
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Understanding Your CP123 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.


What you need to do

  • Read the notice carefully.
  • Compare the figures on the notice with your railroad retirement tax return.
  • Contact us within 30 days of the date of your notice if you disagree with the changes we made.
  • Correct the copy of your railroad retirement tax return that you kept for your records if you agree with our changes.
  • You don’t have to pay if you owe less than $1.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).
  • Call 1-800-829-FORM to have forms and publications mailed to you.

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. You can contact us at the number listed on your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice or respond in writing within 30 days of the date of the notice. If your response provides additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, update your records. No further action is required.

 


Tips for next year

Review your return for accuracy before mailing it to us.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Free Tax Prep

Free tax prep Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Free tax prep Lifetime learning credit, Academic period. Free tax prep Student loan interest deduction, Academic period. Free tax prep Tuition and fees deduction, Academic period. Free tax prep Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Free tax prep Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Free tax prep On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. Free tax prep Tuition reduction, Tuition reduction. Free tax prep Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Free tax prep Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Free tax prep Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Free tax prep Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Free tax prep Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Free tax prep Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Free tax prep Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Free tax prep Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Free tax prep Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Free tax prep Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. Free tax prep Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. Free tax prep , Allocating your reimbursements for meals. Free tax prep Indefinite absence, Education during indefinite absence. Free tax prep Maintaining skills vs. Free tax prep qualifying for new job, Maintaining skills vs. Free tax prep qualifying for new job. Free tax prep Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Free tax prep Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Free tax prep Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Free tax prep Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Free tax prep Tax-free educational assistance, Tax-free educational assistance. Free tax prep Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Free tax prep Transportation expenses, Transportation Expenses, Using your car. Free tax prep Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Free tax prep Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Free tax prep Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Free tax prep Lifetime learning credit, Comprehensive or bundled fees. Free tax prep Tuition and fees deduction, Comprehensive or bundled fees. Free tax prep Consolidated loans used to refinance student loans, Interest on refinanced student loans. Free tax prep Conventions outside U. Free tax prep S. Free tax prep , Cruises and conventions. Free tax prep Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. Free tax prep Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Free tax prep On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. Free tax prep Figuring the limit (Worksheet 6-2), Figuring the limit. Free tax prep Contributions to, Contributions, Figuring and reporting the additional tax. Free tax prep Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. Free tax prep Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Free tax prep , MAGI when using Form 1040NR-EZ. Free tax prep Worksheet 6-1, Worksheet 7-1. Free tax prep MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. Free tax prep Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Free tax prep Worksheet 7-3 to figure, Worksheet 7-3. Free tax prep Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. Free tax prep D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. Free tax prep , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. Free tax prep Lifetime learning credit, Expenses paid by dependent. Free tax prep Tuition and fees deduction, Expenses paid under divorce decree. Free tax prep Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. Free tax prep Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Free tax prep Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. Free tax prep Claiming dependent's exemption, Dependent for whom you claim an exemption. Free tax prep Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Free tax prep Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Free tax prep , MAGI when using Form 1040. 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Free tax prep Excess expenses, accountable plan, Excess expenses. Free tax prep , Allocating your reimbursements for meals. Free tax prep Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Free tax prep Qualified tuition program (QTP), Members of the beneficiary's family. Free tax prep Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. Free tax prep , Form 1098-E. Free tax prep Form 1098-T, Reminders American opportunity credit, Form 1098-T. Free tax prep Lifetime learning credit, Form 1098-T. Free tax prep Tuition and fees deduction, Form 1098-T. Free tax prep Form 1099-Q Coverdell ESA, Exceptions. Free tax prep , Earnings and basis. Free tax prep Qualified tuition program (QTP), Earnings and return of investment. Free tax prep Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Free tax prep , Form 2106 or 2106-EZ. Free tax prep Form 2106-EZ, 50% limit on meals. Free tax prep , Form 2106 or 2106-EZ. Free tax prep , Using Form 2106-EZ. Free tax prep Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Free tax prep Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Free tax prep Form 8815, MAGI when using Form 1040. Free tax prep , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Free tax prep , Form 1098-T. Free tax prep , Form 1098-E. Free tax prep , Form 1098-T. Free tax prep Free tax services, Free help with your tax return. Free tax prep Fulbright grants, Fulbright Grants G Glossary, Glossary. Free tax prep , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. Free tax prep Coverdell ESA, Half-time student. Free tax prep Early distributions from IRAs, Half-time student. Free tax prep Student loan interest deduction, Enrolled at least half-time. Free tax prep Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Free tax prep Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. Free tax prep Academic period, Academic period. Free tax prep Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. Free tax prep Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Free tax prep Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. 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