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Free taxes h&r block return, Moving expense deduction. Free taxes h&r block Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. Free taxes h&r block Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. Free taxes h&r block Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. Free taxes h&r block Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. Free taxes h&r block , Estimated tax payments. Free taxes h&r block , Estimated tax payments. Free taxes h&r block , Estimated tax payments. Free taxes h&r block , Estimated tax payments. 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Free taxes h&r block , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. Free taxes h&r block Permanent home, Permanent home. Free taxes h&r block Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. Free taxes h&r block Personal service income, Compensation for Labor or Personal Services, Pensions. Free taxes h&r block Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. 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Understanding your CP23 Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain how much money you owe on your taxes.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • Pay the amount you owe by the date on the notice's payment coupon if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).
  • Make payment arrangements if you can't pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

Do I have to pay interest on the amount I owe?
Interest will accrue on the amount you owe unless you pay it by the requested date on the notice's payment coupon.

Do I receive a penalty if I cannot pay the full amount?
Yes. You usually will receive a late payment penalty. Notice 746, Information About Your Notice, Penalty and Interest has more information about penalties and interest.

What happens if I cannot pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

How can I set up a payment plan?
Call the toll-free number listed on the top right-hand corner of your notice to discuss payment options, or learn more about payment arrangements.

What happens if I don't pay?
We can file a Notice of Federal Tax Lien. The lien gives us a legal claim to your property for payment for your tax debt.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The Free Taxes H&r Block

Free taxes h&r block 7. Free taxes h&r block   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Free taxes h&r block Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Free taxes h&r block Useful Items - You may want to see: Forms (and Instructions) 1040 U. Free taxes h&r block S. Free taxes h&r block Individual Income Tax Return 1040A U. Free taxes h&r block S. Free taxes h&r block Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Free taxes h&r block S. Free taxes h&r block Nonresident Alien Income Tax Return 1040NR-EZ U. Free taxes h&r block S. Free taxes h&r block Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Free taxes h&r block What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Free taxes h&r block Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Free taxes h&r block The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Free taxes h&r block Under U. Free taxes h&r block S. Free taxes h&r block immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Free taxes h&r block Extensions of time to file. Free taxes h&r block   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Free taxes h&r block You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Free taxes h&r block Use Form 4868 to get the extension to October 15. Free taxes h&r block In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Free taxes h&r block To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Free taxes h&r block Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Free taxes h&r block   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Free taxes h&r block S. Free taxes h&r block citizens and resident aliens abroad who expect to qualify for special tax treatment). Free taxes h&r block    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Free taxes h&r block You may be able to file your return electronically. Free taxes h&r block See IRS e-file in your form instructions. Free taxes h&r block Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Free taxes h&r block If you are any of the following, you must file a return. Free taxes h&r block A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Free taxes h&r block (But see Exceptions , later. Free taxes h&r block ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Free taxes h&r block S. Free taxes h&r block sources, or Your income is exempt from income tax. Free taxes h&r block A nonresident alien individual not engaged in a trade or business in the United States with U. Free taxes h&r block S. Free taxes h&r block income on which the tax liability was not satisfied by the withholding of tax at the source. Free taxes h&r block A representative or agent responsible for filing the return of an individual described in (1) or (2). Free taxes h&r block A fiduciary for a nonresident alien estate or trust. Free taxes h&r block You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Free taxes h&r block For example, if you have no U. Free taxes h&r block S. Free taxes h&r block business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Free taxes h&r block For information on what is timely, see When to file for deductions and credits under When To File, later. Free taxes h&r block Exceptions. Free taxes h&r block   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Free taxes h&r block Your only U. Free taxes h&r block S. Free taxes h&r block trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Free taxes h&r block You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Free taxes h&r block Even if you have left the United States and filed a Form 1040-C, U. Free taxes h&r block S. Free taxes h&r block Departing Alien Income Tax Return, on departure, you still must file an annual U. Free taxes h&r block S. Free taxes h&r block income tax return. Free taxes h&r block If you are married and both you and your spouse are required to file, you must each file a separate return. Free taxes h&r block Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Free taxes h&r block You do not claim any dependents. Free taxes h&r block You cannot be claimed as a dependent on someone else's U. Free taxes h&r block S. Free taxes h&r block tax return. Free taxes h&r block If you were married, you do not claim an exemption for your spouse. Free taxes h&r block Your taxable income is less than $100,000. Free taxes h&r block The only itemized deduction you can claim is for state and local income taxes. Free taxes h&r block Note. Free taxes h&r block Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Free taxes h&r block See chapter 5. Free taxes h&r block Your only U. Free taxes h&r block S. Free taxes h&r block source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Free taxes h&r block (If you had taxable interest or dividend income, you cannot use this form. Free taxes h&r block ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Free taxes h&r block You are not claiming any tax credits. Free taxes h&r block This is not an “expatriation return. Free taxes h&r block ” See Expatriation Tax in chapter 4. Free taxes h&r block The only taxes you owe are: The income tax from the Tax Table. Free taxes h&r block The social security and Medicare tax from Form 4137 or Form 8919. Free taxes h&r block You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Free taxes h&r block You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Free taxes h&r block If you do not meet all of the above conditions, you must file Form 1040NR. Free taxes h&r block When To File If you are an employee and you receive wages subject to U. Free taxes h&r block S. Free taxes h&r block income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Free taxes h&r block For the 2013 calendar year, file your return by April 15, 2014. Free taxes h&r block If you are not an employee who receives wages subject to U. Free taxes h&r block S. Free taxes h&r block income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Free taxes h&r block For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Free taxes h&r block ) Extensions of time to file. Free taxes h&r block   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Free taxes h&r block For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Free taxes h&r block You must file the extension by the regular due date of your return. Free taxes h&r block   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Free taxes h&r block To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Free taxes h&r block Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Free taxes h&r block When to file for deductions and credits. Free taxes h&r block   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Free taxes h&r block For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Free taxes h&r block However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Free taxes h&r block The allowance of the following credits is not affected by this time requirement. Free taxes h&r block Credit for withheld taxes. Free taxes h&r block Credit for excise tax on certain uses of gasoline and special fuels. Free taxes h&r block Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Free taxes h&r block Protective return. Free taxes h&r block   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Free taxes h&r block S. Free taxes h&r block trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Free taxes h&r block By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Free taxes h&r block You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Free taxes h&r block   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Free taxes h&r block To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Free taxes h&r block   You can follow the same procedure if you believe you have no U. Free taxes h&r block S. Free taxes h&r block tax liability because of a U. Free taxes h&r block S. Free taxes h&r block tax treaty. Free taxes h&r block Be sure to also complete item L on page 5 of Form 1040NR. Free taxes h&r block Waiver of filing deadline. Free taxes h&r block   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Free taxes h&r block S. Free taxes h&r block income tax return (including a protective return) and you cooperate with the IRS in determining your U. Free taxes h&r block S. Free taxes h&r block income tax liability for the tax year for which you did not file a return. Free taxes h&r block Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Free taxes h&r block  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Free taxes h&r block O. Free taxes h&r block Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Free taxes h&r block S. Free taxes h&r block Virgin Islands. Free taxes h&r block    If you are a bona fide resident of the U. Free taxes h&r block S. Free taxes h&r block Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Free taxes h&r block S. Free taxes h&r block Virgin Islands and file your income tax returns at the following address. Free taxes h&r block Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Free taxes h&r block Thomas, VI 00802   Report all income from U. Free taxes h&r block S. Free taxes h&r block sources, as well as income from other sources, on your return. Free taxes h&r block For information on filing U. Free taxes h&r block S. Free taxes h&r block Virgin Islands returns, contact the U. Free taxes h&r block S. Free taxes h&r block Virgin Islands Bureau of Internal Revenue. Free taxes h&r block   Chapter 8 discusses withholding from U. Free taxes h&r block S. Free taxes h&r block wages of U. Free taxes h&r block S. Free taxes h&r block Virgin Islanders. Free taxes h&r block Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Free taxes h&r block   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Free taxes h&r block Report all income, including income from U. Free taxes h&r block S. Free taxes h&r block sources, on your return. Free taxes h&r block It is not necessary to file a separate U. Free taxes h&r block S. Free taxes h&r block income tax return. Free taxes h&r block    Bona fide residents of Guam should file their Guam returns at the following address. Free taxes h&r block   Department of Revenue and Taxation Government of Guam P. Free taxes h&r block O. Free taxes h&r block Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Free taxes h&r block   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free taxes h&r block O. Free taxes h&r block Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Free taxes h&r block 570, Tax Guide for Individuals With Income From U. Free taxes h&r block S. Free taxes h&r block Possessions, for information on where to file your return. Free taxes h&r block Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Free taxes h&r block S. Free taxes h&r block Individual Income Tax Return. Free taxes h&r block Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Free taxes h&r block If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Free taxes h&r block ) to Form 1040X. Free taxes h&r block Print “Amended” across the top. Free taxes h&r block Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Free taxes h&r block A return filed before the final due date is considered to have been filed on the due date. Free taxes h&r block Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Free taxes h&r block FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Free taxes h&r block The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Free taxes h&r block The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Free taxes h&r block However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Free taxes h&r block A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Free taxes h&r block Filing requirements. Free taxes h&r block   FinCEN Form 105 filing requirements follow. Free taxes h&r block Recipients. Free taxes h&r block   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Free taxes h&r block Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Free taxes h&r block   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Free taxes h&r block Travelers. Free taxes h&r block   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Free taxes h&r block Penalties. Free taxes h&r block   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Free taxes h&r block Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Free taxes h&r block More information. Free taxes h&r block   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Free taxes h&r block Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Free taxes h&r block A resident alien of the United States for any part of the tax year. Free taxes h&r block A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Free taxes h&r block S. Free taxes h&r block income tax treaty. Free taxes h&r block See Effect of Tax Treaties in chapter 1. Free taxes h&r block A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Free taxes h&r block See chapter 1 for information about this election. Free taxes h&r block A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Free taxes h&r block See Publication 570, Tax Guide for Individuals With Income From U. Free taxes h&r block S. Free taxes h&r block Possessions, for a definition of bona fide resident. Free taxes h&r block You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Free taxes h&r block The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Free taxes h&r block Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Free taxes h&r block S. Free taxes h&r block person. Free taxes h&r block You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Free taxes h&r block More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Free taxes h&r block Penalties The law provides penalties for failure to file returns or pay taxes as required. Free taxes h&r block Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Free taxes h&r block You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Free taxes h&r block If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Free taxes h&r block Filing late. Free taxes h&r block   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Free taxes h&r block The penalty is based on the tax not paid by the due date (without regard to extensions). Free taxes h&r block The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Free taxes h&r block Fraud. Free taxes h&r block   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Free taxes h&r block Return over 60 days late. Free taxes h&r block   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Free taxes h&r block Exception. Free taxes h&r block   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Free taxes h&r block Paying tax late. Free taxes h&r block   You will have to pay a failure-to-pay penalty of ½ of 1% (. Free taxes h&r block 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Free taxes h&r block This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Free taxes h&r block   The monthly rate of the failure-to-pay penalty is half the usual rate (. Free taxes h&r block 25% instead of . Free taxes h&r block 50%) if an installment agreement is in effect for that month. Free taxes h&r block You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Free taxes h&r block   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Free taxes h&r block If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Free taxes h&r block   This penalty cannot be more than 25% of your unpaid tax. Free taxes h&r block You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Free taxes h&r block Combined penalties. Free taxes h&r block   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Free taxes h&r block However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Free taxes h&r block Accuracy-related penalty. Free taxes h&r block   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Free taxes h&r block The penalty is equal to 20% of the underpayment. Free taxes h&r block The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Free taxes h&r block The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Free taxes h&r block Negligence or disregard. Free taxes h&r block   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Free taxes h&r block Negligence also includes failure to keep adequate books and records. Free taxes h&r block You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Free taxes h&r block   The term “disregard” includes any careless, reckless, or intentional disregard. Free taxes h&r block Adequate disclosure. Free taxes h&r block   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Free taxes h&r block See Disclosure statement , later. Free taxes h&r block   This exception will not apply to an item that is attributable to a tax shelter. Free taxes h&r block In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Free taxes h&r block Substantial understatement of income tax. Free taxes h&r block   You understate your tax if the tax shown on your return is less than the correct tax. Free taxes h&r block The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Free taxes h&r block However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Free taxes h&r block   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Free taxes h&r block However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Free taxes h&r block Substantial authority. Free taxes h&r block   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Free taxes h&r block Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Free taxes h&r block Disclosure statement. Free taxes h&r block   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Free taxes h&r block You must also have a reasonable basis for treating the item the way you did. Free taxes h&r block   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Free taxes h&r block   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Free taxes h&r block Transaction lacking economic substance. Free taxes h&r block   For more information on economic substance, see section 7701(o). Free taxes h&r block Foreign financial asset. Free taxes h&r block   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Free taxes h&r block Reasonable cause. Free taxes h&r block   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Free taxes h&r block You must also show that you acted in good faith. Free taxes h&r block This does not apply to a transaction that lacks economic substance. Free taxes h&r block Filing erroneous claim for refund or credit. Free taxes h&r block   You may have to pay a penalty if you file an erroneous claim for refund or credit. Free taxes h&r block The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Free taxes h&r block However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Free taxes h&r block The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Free taxes h&r block Frivolous tax submission. Free taxes h&r block   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Free taxes h&r block A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Free taxes h&r block For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Free taxes h&r block irs. Free taxes h&r block gov/irb/2010-17_irb/ar13. Free taxes h&r block html. Free taxes h&r block   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Free taxes h&r block This includes altering or striking out the preprinted language above the space provided for your signature. Free taxes h&r block   This penalty is added to any other penalty provided by law. Free taxes h&r block Fraud. Free taxes h&r block   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Free taxes h&r block Failure to supply taxpayer identification number. Free taxes h&r block   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Free taxes h&r block You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Free taxes h&r block   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Free taxes h&r block The number must be shown on the Form 1099-INT or other statement the bank sends you. Free taxes h&r block If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Free taxes h&r block (You also may be subject to “backup” withholding of income tax. Free taxes h&r block )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Free taxes h&r block Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Free taxes h&r block Prev  Up  Next   Home   More Online Publications