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Free tax preparation Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Free tax preparation 20% withholding, Other withholding rules. Free tax preparation 5-year rule, 5-year rule. Free tax preparation , Death before required beginning date. Free tax preparation 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Free tax preparation Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Free tax preparation , Modified AGI. Free tax preparation (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Free tax preparation Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Free tax preparation Required minimum distributions, Distributions after the required beginning date. Free tax preparation Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Free tax preparation Annuity contracts, Annuity or endowment contracts. Free tax preparation Borrowing on, Borrowing on an annuity contract. Free tax preparation Distribution from insurance company, Annuity distributions from an insurance company. Free tax preparation Distribution from IRA account, Distribution of an annuity contract from your IRA account. Free tax preparation Early distributions, Annuity. Free tax preparation Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Free tax preparation Roth IRAs, Basis of distributed property. 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Treat withdrawn contributions, How to treat withdrawn contributions. Free tax preparation HSA funding distributions, qualified, One-time qualified HSA funding distribution. Free tax preparation I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Free tax preparation Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Free tax preparation Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Free tax preparation Inherited IRAs, What if You Inherit an IRA?, More information. Free tax preparation Rollovers, Inherited IRAs. 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Free tax preparation Effect on contribution amount (Table 2-1), Table 2-1. Free tax preparation Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Free tax preparation More than one IRA, More than one IRA. Free tax preparation Recharacterization, More than one IRA. Free tax preparation Required minimum distribution, More than one IRA. Free tax preparation N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Free tax preparation Failure to report, Failure to report nondeductible contributions. Free tax preparation Overstatement penalty, Penalty for overstatement. Free tax preparation Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Free tax preparation Rollovers, Rollover notice. Free tax preparation P Partial rollovers, Partial rollovers. Free tax preparation , Partial rollover. 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Free tax preparation Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Free tax preparation Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Free tax preparation Taxes on, Taxes on prohibited transactions. Free tax preparation Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Free tax preparation Qualified domestic relations orders (QDROs), Qualified domestic relations order. Free tax preparation Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Free tax preparation Receivership distributions, Receivership distributions. 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Free tax preparation Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Free tax preparation Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Free tax preparation Direct rollover option, Direct rollover option. Free tax preparation Extension of period, Extension of rollover period. Free tax preparation From bond purchase plan, Rollover from bond purchase plan. Free tax preparation From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Free tax preparation From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Free tax preparation Inherited IRAs, Inherited IRAs. 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Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Free tax preparation Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Free tax preparation Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Free tax preparation Income of, Self-employment income. 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Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Free tax preparation Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Free tax preparation Self-employed persons, Self-employed individual. Free tax preparation SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Free tax preparation , Traditional IRA mistakenly moved to SIMPLE IRA. Free tax preparation Two-year rule, Two-year rule. Free tax preparation Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Free tax preparation Retirement savings contributions credit, Full-time student. Free tax preparation Surviving spouse, Surviving spouse. Free tax preparation , Surviving spouse. Free tax preparation Rollovers by, Distributions received by a surviving spouse. Free tax preparation T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Free tax preparation Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Free tax preparation Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Free tax preparation Effect of Modified AGI on Roth IRA Contribution Rollover vs. Free tax preparation direct payment to taxpayer (Table 1-5), Table 1-5. Free tax preparation Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Free tax preparation Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Free tax preparation Tax help, How To Get Tax Help Tax year, Tax year. Free tax preparation Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Free tax preparation Traditional IRAs, Traditional IRAs, Form 5329 not required. 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Free tax preparation , Trustees' fees. Free tax preparation Trusts As beneficiary, Trust as beneficiary. Free tax preparation TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Free tax preparation U Unreimbursed medical expenses, Unreimbursed medical expenses. Free tax preparation V Volunteer firefighters, Volunteer firefighters. Free tax preparation W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Free tax preparation Direct rollover option, Withholding. Free tax preparation Eligible rollover distribution paid to taxpayer, Withholding requirement. Free tax preparation Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Free tax preparation Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Free tax preparation Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Free tax preparation Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications
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Understanding Your CP142 Notice

We sent you this notice because you filed your information returns late.


What you need to do

  • You must get an extension of time to file so we can finish processing your returns. To request an extension, send us a letter with the information described in the notice along with a copy of the late return and the notice.
  • You must respond within 30 days from the date of the notice.

Answers to Common Questions

Where should I mail my response?
Mail your statement to the address at the top of the notice.

Can I fax the information?
Yes. You can fax your response to (801) 620-5555. Follow the instructions for the cover sheet as explained on your notice. Please don’t fax and mail your response.

Page Last Reviewed or Updated: 26-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

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

The Free Tax Preparation

Free tax preparation 4. Free tax preparation   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. Free tax preparation In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. Free tax preparation You subtract this credit directly from your tax. Free tax preparation Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Free tax preparation Business Credits All of the following credits are part of the general business credit. Free tax preparation The form you use to figure each credit is shown in parentheses. Free tax preparation You will also have to complete Form 3800. Free tax preparation Alternative fuel vehicle refueling property credit (Form 8911). Free tax preparation   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. Free tax preparation For more information, see Form 8911. Free tax preparation Alternative motor vehicle credit (Form 8910). Free tax preparation   For more information, see Form 8910. Free tax preparation Biodiesel and renewable diesel fuels credit (Form 8864). Free tax preparation   For more information, see Form 8864. Free tax preparation Biofuel producer credit (Form 6478). Free tax preparation    For more information, see Form 6478. Free tax preparation Carbon dioxide sequestration credit (Form 8933). Free tax preparation   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. Free tax preparation For more information, see Form 8933. Free tax preparation Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Free tax preparation   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. Free tax preparation The credit applies regardless of whether the food is consumed on or off your business premises. Free tax preparation For more information, see Form 8846. Free tax preparation Credit for employer differential wage payments (Form 8932). Free tax preparation   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. Free tax preparation For more information, see Form 8932. Free tax preparation Credit for employer-provided childcare facilities and services (Form 8882). Free tax preparation   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. Free tax preparation For more information, see Form 8882. Free tax preparation Credit for increasing research activities (Form 6765). Free tax preparation   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Free tax preparation For more information, see Form 6765. Free tax preparation Credit for small employer health insurance premiums (Form 8941). Free tax preparation   This credit applies to the cost of certain health insurance coverage you provide to certain employees. Free tax preparation For more information, see Form 8941. Free tax preparation Credit for small employer pension plan startup costs (Form 8881). Free tax preparation   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Free tax preparation For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Free tax preparation Disabled access credit (Form 8826). Free tax preparation   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. Free tax preparation You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. Free tax preparation For more information, see Form 8826. Free tax preparation Distilled spirits credit (Form 8906). Free tax preparation   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. Free tax preparation For more information, see Form 8906. Free tax preparation Empowerment zone employment credit (Form 8844). Free tax preparation   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. Free tax preparation For more information, see Form 8844. Free tax preparation Energy efficient appliance credit (Form 8909). Free tax preparation   This credit is available for manufacturers of eligible appliances. Free tax preparation For more information, see Form 8909. Free tax preparation Energy efficient home credit (Form 8908). Free tax preparation   This credit is available for eligible contractors of certain homes sold for use as a residence. Free tax preparation For more information, see Form 8908. Free tax preparation Indian employment credit (Form 8845). Free tax preparation   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. Free tax preparation For more information, see Form 8845. Free tax preparation Investment credit (Form 3468). Free tax preparation   The investment credit is the total of the following credits. Free tax preparation Rehabilitation credit. Free tax preparation Energy credit. Free tax preparation Qualifying advanced coal project credit. Free tax preparation Qualifying gasification project credit. Free tax preparation Qualifying advanced energy project credit. Free tax preparation   For more information, see Form 3468. Free tax preparation Low sulfur diesel fuel production credit (Form 8896). Free tax preparation    For more information, see Form 8896. Free tax preparation Low-income housing credit (Form 8586). Free tax preparation   This credit generally applies to each new qualified low-income building placed in service after 1986. Free tax preparation For more information, see Form 8586. Free tax preparation Mine rescue team training credit (Form 8923). Free tax preparation   This credit applies to training program costs you pay or incur for certain mine rescue team employees. Free tax preparation For more information, see Form 8923. Free tax preparation New markets credit (Form 8874). Free tax preparation   This credit is for qualified equity investments made in qualified community development entities. Free tax preparation For more information, see Form 8874. Free tax preparation Nonconventional source fuel credit (Form 8907). Free tax preparation   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. Free tax preparation For more information, see Form 8907. Free tax preparation Orphan drug credit (Form 8820). Free tax preparation   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. Free tax preparation For more information, see Form 8820. Free tax preparation Qualified plug-in electric drive motor vehicle credit (Form 8936). Free tax preparation   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. Free tax preparation For more information, see Form 8936. Free tax preparation Qualified railroad track maintenance credit (Form 8900). Free tax preparation   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. Free tax preparation For more information, see Form 8900. Free tax preparation Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Free tax preparation   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. Free tax preparation S. Free tax preparation possessions from qualified energy resources at a qualified facility. Free tax preparation For more information, see Form 8835. Free tax preparation Work opportunity credit (Form 5884). Free tax preparation   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Free tax preparation For more information, see Form 5884. Free tax preparation How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. Free tax preparation In addition to the credit form, you also need to file Form 3800. 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