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Late Tax Penalty

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Late Tax Penalty

Late tax penalty 11. Late tax penalty   Other Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Reimbursement of Travel, Meals, and EntertainmentReimbursements Miscellaneous ExpensesMeaning of generally enforced. Late tax penalty Kickbacks. Late tax penalty Form 1099-MISC. Late tax penalty Exception. Late tax penalty Tax preparation fees. Late tax penalty Covered executive branch official. Late tax penalty Exceptions to denial of deduction. Late tax penalty Indirect political contributions. Late tax penalty Type of deduction. Late tax penalty Repayment—$3,000 or less. Late tax penalty Repayment—over $3,000. Late tax penalty Method 1. Late tax penalty Method 2. Late tax penalty Repayment does not apply. Late tax penalty Year of deduction (or credit). Late tax penalty Telephone. Late tax penalty What's New Standard mileage rate. Late tax penalty  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for business use is 56. Late tax penalty 5 cents per mile. Late tax penalty For more information, see Car and truck expenses under Miscellaneous Expenses. Late tax penalty Introduction This chapter covers business expenses that may not have been explained to you, as a business owner, in previous chapters of this publication. Late tax penalty Topics - This chapter discusses: Travel, meals, and entertainment Bribes and kickbacks Charitable contributions Education expenses Lobbying expenses Penalties and fines Repayments (claim of right) Other miscellaneous expenses Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 463 Travel, Entertainment, Gift, and Car Expenses 526 Charitable Contributions 529 Miscellaneous Deductions 544 Sales and Other Dispositions of Assets 970 Tax Benefits for Education 1542 Per Diem Rates See chapter 12 for information about getting publications and forms. Late tax penalty Reimbursement of Travel, Meals, and Entertainment The following discussion explains how to handle any reimbursements or allowances you may provide to your employees under a reimbursement or allowance arrangement for travel, meals, and entertainment expenses. Late tax penalty If you are self-employed and report your income and expenses on Schedule C or C-EZ (Form 1040), see Publication 463. Late tax penalty To be deductible for tax purposes, expenses incurred for travel, meals, and entertainment must be ordinary and necessary expenses incurred while carrying on your trade or business. Late tax penalty Generally, you also must show that entertainment expenses (including meals) are directly related to, or associated with, the conduct of your trade or business. Late tax penalty For more information on travel, meals, and entertainment, including deductibility, see Publication 463. Late tax penalty Reimbursements A “reimbursement or allowance arrangement” provides for payment of advances, reimbursements, and allowances for travel, meals, and entertainment expenses incurred by your employees during the ordinary course of business. Late tax penalty If the expenses are substantiated, you can deduct the allowable amount on your tax return. Late tax penalty Because of differences between accounting methods and tax law, the amount you can deduct for tax purposes may not be the same as the amount you deduct on your business books and records. Late tax penalty For example, you can deduct 100% of the cost of meals on your business books and records. Late tax penalty However, only 50% of these costs are allowed by law as a tax deduction. Late tax penalty How you deduct a business expense under a reimbursement or allowance arrangement depends on whether you have: An accountable plan, or A nonaccountable plan. Late tax penalty If you reimburse these expenses under an accountable plan, deduct them as travel, meals, or entertainment expenses. Late tax penalty If you reimburse these expenses under a nonaccountable plan, report the reimbursements as wages on Form W-2, Wage and Tax Statement, and deduct them as wages on the appropriate line of your tax return. Late tax penalty If you make a single payment to your employees and it includes both wages and an expense reimbursement, you must specify the amount of the reimbursement and report it accordingly. Late tax penalty See Table 11-1 , Reporting Reimbursements. Late tax penalty Accountable Plans An accountable plan requires your employees to meet all of the following requirements. Late tax penalty Each employee must: Have paid or incurred deductible expenses while performing services as your employee, Adequately account to you for these expenses within a reasonable period of time, and Return any excess reimbursement or allowance within a reasonable period of time. Late tax penalty An arrangement under which you advance money to employees is treated as meeting (3) above only if the following requirements are also met. Late tax penalty The advance is reasonably calculated not to exceed the amount of anticipated expenses. Late tax penalty You make the advance within a reasonable period of time of your employee paying or incurring the expense. Late tax penalty If any expenses reimbursed under this arrangement are not substantiated, or an excess reimbursement is not returned within a reasonable period of time by an employee, you cannot treat these expenses as reimbursed under an accountable plan. Late tax penalty Instead, treat the reimbursed expenses as paid under a nonaccountable plan, discussed later. Late tax penalty Adequate accounting. Late tax penalty   Your employees must adequately account to you for their travel, meals, and entertainment expenses. Late tax penalty They must give you documentary evidence of their travel, mileage, and other employee business expenses. Late tax penalty This evidence should include items such as receipts, along with either a statement of expenses, an account book, a day-planner, or similar record in which the employee entered each expense at or near the time the expense was incurred. Late tax penalty Excess reimbursement or allowance. Late tax penalty   An excess reimbursement or allowance is any amount you pay to an employee that is more than the business-related expenses for which the employee adequately accounted. Late tax penalty The employee must return any excess reimbursement or other expense allowance to you within a reasonable period of time. Late tax penalty Reasonable period of time. Late tax penalty   A reasonable period of time depends on the facts and circumstances. Late tax penalty Generally, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Late tax penalty You give an advance within 30 days of the time the employee pays or incurs the expense. Late tax penalty Your employees adequately account for their expenses within 60 days after the expenses were paid or incurred. Late tax penalty Your employees return any excess reimbursement within 120 days after the expenses were paid or incurred. Late tax penalty You give a periodic statement (at least quarterly) to your employees that asks them to either return or adequately account for outstanding advances and they comply within 120 days of the date of the statement. Late tax penalty How to deduct. Late tax penalty   You can claim a deduction for travel, meals, and entertainment expenses if you reimburse your employees for these expenses under an accountable plan. Late tax penalty Generally, the amount you can deduct for meals and entertainment is subject to a 50% limit, discussed later. Late tax penalty If you are a sole proprietor, or are filing as a single member limited liability company, deduct the travel reimbursement on line 24a and the deductible part of the meals and entertainment reimbursement on line 24b, Schedule C (Form 1040) or line 2, Schedule C-EZ (Form 1040). Late tax penalty   If you are filing an income tax return for a corporation, include the reimbursement on the Other deductions line of Form 1120, U. Late tax penalty S. Late tax penalty Corporation Income Tax Return. Late tax penalty If you are filing any other business income tax return, such as a partnership or S corporation return, deduct the reimbursement on the appropriate line of the return as provided in the instructions for that return. Late tax penalty Table 11-1. Late tax penalty Reporting Reimbursements IF the type of reimbursement (or other expense allowance) arrangement is under THEN the employer reports on Form W-2 An accountable plan with: Actual expense reimbursement:  Adequate accounting made and excess returned No amount. Late tax penalty Actual expense reimbursement:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. Late tax penalty Per diem or mileage allowance up to the federal rate:  Adequate accounting made and excess returned No amount. Late tax penalty Per diem or mileage allowance up to the federal rate:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. Late tax penalty The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Late tax penalty Per diem or mileage allowance exceeds the federal rate:  Adequate accounting made up to the federal rate only and excess not returned The excess amount as wages in box 1. Late tax penalty The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Late tax penalty A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan The entire amount as wages in box 1. Late tax penalty No reimbursement plan The entire amount as wages in box 1. Late tax penalty Per Diem and Car Allowances You can reimburse your employees under an accountable plan based on travel days, miles, or some other fixed allowance. Late tax penalty In these cases, your employee is considered to have accounted to you for the amount of the expense that does not exceed the rates established by the federal government. Late tax penalty Your employee must actually substantiate to you the other elements of the expense, such as time, place, and business purpose. Late tax penalty Federal rate. Late tax penalty   The federal rate can be figured using any one of the following methods. Late tax penalty For car expenses: The standard mileage rate. Late tax penalty A fixed and variable rate (FAVR). Late tax penalty For per diem amounts: The regular federal per diem rate. Late tax penalty The standard meal allowance. Late tax penalty The high-low rate. Late tax penalty Car allowance. Late tax penalty   Your employee is considered to have accounted to you for car expenses that do not exceed the standard mileage rate. Late tax penalty Beginning in 2013, the standard business mileage rate is 56. Late tax penalty 5 cents per mile. Late tax penalty   You can choose to reimburse your employees using a fixed and variable rate (FAVR) allowance. Late tax penalty This is an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your employees' variable operating costs (such as gas, oil, etc. Late tax penalty ) plus a flat amount to cover your employees' fixed costs (such as depreciation, insurance, etc. Late tax penalty ). Late tax penalty For information on using a FAVR allowance, see Revenue Procedure 2010-51, available at www. Late tax penalty irs. Late tax penalty gov/irb/2010-51_IRB/ar14. Late tax penalty html and Notice 2012-72, available at www. Late tax penalty irs. Late tax penalty gov/irb/2012-50_IRB/ar10. Late tax penalty html. Late tax penalty Per diem allowance. Late tax penalty   If your employee actually substantiates to you the other elements (discussed earlier) of the expenses reimbursed using the per diem allowance, how you report and deduct the allowance depends on whether the allowance is for lodging and meal expenses or for meal expenses only and whether the allowance is more than the federal rate. Late tax penalty Regular federal per diem rate. Late tax penalty   The regular federal per diem rate is the highest amount the federal government will pay to its employees while away from home on travel. Late tax penalty It has two components: Lodging expense, and Meal and incidental expense (M&IE). Late tax penalty The rates are different for different locations. Late tax penalty Publication 1542 lists the rates in the continental United States. Late tax penalty Standard meal allowance. Late tax penalty   The federal rate for meal and incidental expenses (M&IE) is the standard meal allowance. Late tax penalty You can pay only an M&IE allowance to employees who travel away from home if: You pay the employee for actual expenses for lodging based on receipts submitted to you, You provide for the lodging, You pay for the actual expense of the lodging directly to the provider, You do not have a reasonable belief that lodging expenses were incurred by the employee, or The allowance is computed on a basis similar to that used in computing the employee's wages (that is, number of hours worked or miles traveled). Late tax penalty Internet access. Late tax penalty    Per diem rates are available on the Internet. Late tax penalty You can access per diem rates at www. Late tax penalty gsa. Late tax penalty gov/perdiemrates. Late tax penalty High-low method. Late tax penalty   This is a simplified method of computing the federal per diem rate for travel within the continental United States. Late tax penalty It eliminates the need to keep a current list of the per diem rate for each city. Late tax penalty   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 ($65 for M&IE) for certain high-cost locations. Late tax penalty All other areas have a per diem amount of $163 ($52 for M&IE). Late tax penalty The high-cost locations eligible for the higher per diem amount under the high-low method are listed in Publication 1542. Late tax penalty   Effective October 1, 2013, the per diem rate for high-cost locations increased to $251 ($65 for M&IE). Late tax penalty The rate for all other locations increased to $170 ($52 for M&IE). Late tax penalty For October, November, and December 2013, you can either continue to use the rates described in the preceding paragraph or change to the new rates. Late tax penalty However, you must use the same rate for all employees reimbursed under the high-low method. Late tax penalty   For more information about the high-low method, see Notice 2013-65, available at www. Late tax penalty irs. Late tax penalty gov/irb/2013-44_IRB/ar13. Late tax penalty html. Late tax penalty See Publication 1542 (available on the Internet at IRS. Late tax penalty gov) for the current per diem rates for all locations. Late tax penalty Reporting per diem and car allowances. Late tax penalty   The following discussion explains how to report per diem and car allowances. Late tax penalty The manner in which you report them depends on how the allowance compares to the federal rate. Late tax penalty See Table 11-1. Late tax penalty Allowance less than or equal to the federal rate. Late tax penalty   If your allowance for the employee is less than or equal to the appropriate federal rate, that allowance is not included as part of the employee's pay in box 1 of the employee's Form W-2. Late tax penalty Deduct the allowance as travel expenses (including meals that may be subject to the 50% limit, discussed later). Late tax penalty See How to deduct under Accountable Plans, earlier. Late tax penalty Allowance more than the federal rate. Late tax penalty   If your employee's allowance is more than the appropriate federal rate, you must report the allowance as two separate items. Late tax penalty   Include the allowance amount up to the federal rate in box 12 (code L) of the employee's Form W-2. Late tax penalty Deduct it as travel expenses (as explained above). Late tax penalty This part of the allowance is treated as reimbursed under an accountable plan. Late tax penalty   Include the amount that is more than the federal rate in box 1 (and in boxes 3 and 5 if they apply) of the employee's Form W-2. Late tax penalty Deduct it as wages subject to income tax withholding, social security, Medicare, and federal unemployment taxes. Late tax penalty This part of the allowance is treated as reimbursed under a nonaccountable plan as explained later under Nonaccountable Plans. Late tax penalty Meals and Entertainment Under an accountable plan, you can generally deduct only 50% of any otherwise deductible business-related meal and entertainment expenses you reimburse your employees. Late tax penalty The deduction limit applies even if you reimburse them for 100% of the expenses. Late tax penalty Application of the 50% limit. Late tax penalty   The 50% deduction limit applies to reimbursements you make to your employees for expenses they incur for meals while traveling away from home on business and for entertaining business customers at your place of business, a restaurant, or another location. Late tax penalty It applies to expenses incurred at a business convention or reception, business meeting, or business luncheon at a club. Late tax penalty The deduction limit may also apply to meals you furnish on your premises to your employees. Late tax penalty Related expenses. Late tax penalty   Taxes and tips relating to a meal or entertainment activity you reimburse to your employee under an accountable plan are included in the amount subject to the 50% limit. Late tax penalty Reimbursements you make for expenses, such as cover charges for admission to a nightclub, rent paid for a room to hold a dinner or cocktail party, or the amount you pay for parking at a sports arena, are all subject to the 50% limit. Late tax penalty However, the cost of transportation to and from an otherwise allowable business meal or a business-related entertainment activity is not subject to the 50% limit. Late tax penalty Amount subject to 50% limit. Late tax penalty   If you provide your employees with a per diem allowance only for meal and incidental expenses, the amount treated as an expense for food and beverages is the lesser of the following. Late tax penalty The per diem allowance. Late tax penalty The federal rate for M&IE. Late tax penalty   If you provide your employees with a per diem allowance that covers lodging, meals, and incidental expenses, you must treat an amount equal to the federal M&IE rate for the area of travel as an expense for food and beverages. Late tax penalty If the per diem allowance you provide is less than the federal per diem rate for the area of travel, you can treat 40% of the per diem allowance as the amount for food and beverages. Late tax penalty Meal expenses when subject to “hours of service” limits. Late tax penalty   You can deduct 80% of the cost of reimbursed meals your employees consume while away from their tax home on business during, or incident to, any period subject to the Department of Transportation's “hours of service” limits. Late tax penalty   See Publication 463 for a detailed discussion of individuals subject to the Department of Transportation's “hours of service” limits. Late tax penalty De minimis (minimal) fringe benefit. Late tax penalty   The 50% limit does not apply to an expense for food or beverage that is excluded from the gross income of an employee because it is a de minimis fringe benefit. Late tax penalty See Publication 15-B for additional information on de minimis fringe benefits. Late tax penalty Company cafeteria or executive dining room. Late tax penalty   The cost of food and beverages you provide primarily to your employees on your business premises is deductible. Late tax penalty This includes the cost of maintaining the facilities for providing the food and beverages. Late tax penalty These expenses are subject to the 50% limit unless they qualify as a de minimis fringe benefit, as just discussed, or unless they are compensation to your employees (explained later). Late tax penalty Employee activities. Late tax penalty   The expense of providing recreational, social, or similar activities (including the use of a facility) for your employees is deductible and is not subject to the 50% limit. Late tax penalty The benefit must be primarily for your employees who are not highly compensated. Late tax penalty   For this purpose, a highly compensated employee is an employee who meets either of the following requirements. Late tax penalty Owned a 10% or more interest in the business during the year or the preceding year. Late tax penalty An employee is treated as owning any interest owned by his or her brother, sister, spouse, ancestors, and lineal descendants. Late tax penalty Received more than $115,000 in pay for the preceding year. Late tax penalty You can choose to include only employees who were also in the top 20% of employees when ranked by pay for the preceding year. Late tax penalty   For example, the expenses for food, beverages, and entertainment for a company-wide picnic are not subject to the 50% limit. Late tax penalty Meals or entertainment treated as compensation. Late tax penalty   The 50% limit does not apply to either of the following. Late tax penalty Expenses for meals or entertainment that you treat as: Compensation to an employee who was the recipient of the meals or entertainment, and Wages subject to withholding of federal income tax. Late tax penalty Expenses for meals or entertainment if: A recipient of the meals or entertainment who is not your employee has to include the expenses in gross income as compensation for services or as a prize or award, and You include that amount on a Form 1099 issued to the recipient, if a Form 1099 is required. Late tax penalty Sales of meals or entertainment. Late tax penalty   You can deduct the cost of meals or entertainment (including the use of facilities) you sell to the public. Late tax penalty For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is a business expense that is fully deductible. Late tax penalty The 50% limit does not apply to this expense. Late tax penalty Providing meals or entertainment to general public to promote goodwill. Late tax penalty   You can deduct the cost of providing meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Late tax penalty The 50% limit does not apply to this expense. Late tax penalty Director, stockholder, or employee meetings. Late tax penalty   You can deduct entertainment expenses directly related to business meetings of your employees, partners, stockholders, agents, or directors. Late tax penalty You can provide some minor social activities, but the main purpose of the meeting must be your company's business. Late tax penalty These expenses are subject to the 50% limit. Late tax penalty Trade association meetings. Late tax penalty   You can deduct expenses directly related to and necessary for attending business meetings or conventions of certain tax-exempt organizations. Late tax penalty These organizations include business leagues, chambers of commerce, real estate boards, and trade and professional associations. Late tax penalty Nonaccountable Plans A nonaccountable plan is an arrangement that does not meet the requirements for an accountable plan. Late tax penalty All amounts paid, or treated as paid, under a nonaccountable plan are reported as wages on Form W-2. Late tax penalty The payments are subject to income tax withholding, social security, Medicare, and federal unemployment taxes. Late tax penalty You can deduct the reimbursement as compensation or wages only to the extent it meets the deductibility tests for employees' pay in chapter 2. Late tax penalty Deduct the allowable amount as compensation or wages on the appropriate line of your income tax return, as provided in its instructions. Late tax penalty Miscellaneous Expenses In addition to travel, meal, and entertainment expenses, there are other expenses you can deduct. Late tax penalty Advertising expenses. Late tax penalty   You generally can deduct reasonable advertising expenses that are directly related to your business activities. Late tax penalty Generally, you cannot deduct amounts paid to influence legislation (i. Late tax penalty e. Late tax penalty , lobbying). Late tax penalty See Lobbying expenses , later. Late tax penalty   You can usually deduct as a business expense the cost of institutional or goodwill advertising to keep your name before the public if it relates to business you reasonably expect to gain in the future. Late tax penalty For example, the cost of advertising that encourages people to contribute to the Red Cross, to buy U. Late tax penalty S. Late tax penalty Savings Bonds, or to participate in similar causes is usually deductible. Late tax penalty Anticipated liabilities. Late tax penalty   Anticipated liabilities or reserves for anticipated liabilities are not deductible. Late tax penalty For example, assume you sold 1-year TV service contracts this year totaling $50,000. Late tax penalty From experience, you know you will have expenses of about $15,000 in the coming year for these contracts. Late tax penalty You cannot deduct any of the $15,000 this year by charging expenses to a reserve or liability account. Late tax penalty You can deduct your expenses only when you actually pay or accrue them, depending on your accounting method. Late tax penalty Bribes and kickbacks. Late tax penalty   Engaging in the payment of bribes or kickbacks is a serious criminal matter. Late tax penalty Such activity could result in criminal prosecution. Late tax penalty Any payments that appear to have been made, either directly or indirectly, to an official or employee of any government or an agency or instrumentality of any government are not deductible for tax purposes and are in violation of the law. Late tax penalty   Payments paid directly or indirectly to a person in violation of any federal or state law (but only if that state law is generally enforced, defined below) that provides for a criminal penalty or for the loss of a license or privilege to engage in a trade or business are also not allowed as a deduction for tax purposes. Late tax penalty Meaning of “generally enforced. Late tax penalty ”   A state law is considered generally enforced unless it is never enforced or enforced only for infamous persons or persons whose violations are extraordinarily flagrant. Late tax penalty For example, a state law is generally enforced unless proper reporting of a violation of the law results in enforcement only under unusual circumstances. Late tax penalty Kickbacks. Late tax penalty   A kickback is a payment for referring a client, patient, or customer. Late tax penalty The common kickback situation occurs when money or property is given to someone as payment for influencing a third party to purchase from, use the services of, or otherwise deal with the person who pays the kickback. Late tax penalty In many cases, the person whose business is being sought or enjoyed by the person who pays the kickback is not aware of the payment. Late tax penalty   For example, the Yard Corporation is in the business of repairing ships. Late tax penalty It returns 10% of the repair bills as kickbacks to the captains and chief officers of the vessels it repairs. Late tax penalty Although this practice is considered an ordinary and necessary expense of getting business, it is clearly a violation of a state law that is generally enforced. Late tax penalty These expenditures are not deductible for tax purposes, whether or not the owners of the shipyard are subsequently prosecuted. Late tax penalty Form 1099-MISC. Late tax penalty   It does not matter whether any kickbacks paid during the tax year are deductible on your income tax return in regards to information reporting. Late tax penalty See Form 1099-MISC for more information. Late tax penalty Car and truck expenses. Late tax penalty   The costs of operating a car, truck, or other vehicle in your business are deductible. Late tax penalty For more information on how to figure your deduction, see Publication 463. Late tax penalty Charitable contributions. Late tax penalty   Cash payments to an organization, charitable or otherwise, may be deductible as business expenses if the payments are not charitable contributions or gifts and are directly related to your business. Late tax penalty If the payments are charitable contributions or gifts, you cannot deduct them as business expenses. Late tax penalty However, corporations (other than S corporations) can deduct charitable contributions on their income tax returns, subject to limitations. Late tax penalty See the Instructions for Form 1120 for more information. Late tax penalty Sole proprietors, partners in a partnership, or shareholders in an S corporation may be able to deduct charitable contributions made by their business on Schedule A (Form 1040). Late tax penalty Example. Late tax penalty You paid $15 to a local church for a half-page ad in a program for a concert it is sponsoring. Late tax penalty The purpose of the ad was to encourage readers to buy your products. Late tax penalty Your payment is not a charitable contribution. Late tax penalty You can deduct it as an advertising expense. Late tax penalty Example. Late tax penalty You made a $100,000 donation to a committee organized by the local Chamber of Commerce to bring a convention to your city, intended to increase business activity, including yours. Late tax penalty Your payment is not a charitable contribution. Late tax penalty You can deduct it as a business expense. Late tax penalty See Publication 526 for a discussion of donated inventory, including capital gain property. Late tax penalty Club dues and membership fees. Late tax penalty   Generally, you cannot deduct amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or any other social purpose. Late tax penalty This includes country clubs, golf and athletic clubs, hotel clubs, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Late tax penalty Exception. Late tax penalty   The following organizations are not treated as clubs organized for business, pleasure, recreation, or other social purpose unless one of the main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities. Late tax penalty Boards of trade. Late tax penalty Business leagues. Late tax penalty Chambers of commerce. Late tax penalty Civic or public service organizations. Late tax penalty Professional organizations such as bar associations and medical associations. Late tax penalty Real estate boards. Late tax penalty Trade associations. Late tax penalty Credit card convenience fees. Late tax penalty   Credit card companies charge a fee to businesses who accept their cards. Late tax penalty This fee when paid or incurred by the business can be deducted as a business expense. Late tax penalty Damages recovered. Late tax penalty   Special rules apply to compensation you receive for damages sustained as a result of patent infringement, breach of contract or fiduciary duty, or antitrust violations. Late tax penalty You must include this compensation in your income. Late tax penalty However, you may be able to take a special deduction. Late tax penalty The deduction applies only to amounts recovered for actual economic injury, not any additional amount. Late tax penalty The deduction is the smaller of the following. Late tax penalty The amount you received or accrued for damages in the tax year reduced by the amount you paid or incurred in the year to recover that amount. Late tax penalty Your losses from the injury you have not deducted. Late tax penalty Demolition expenses or losses. Late tax penalty   Amounts paid or incurred to demolish a structure are not deductible. Late tax penalty These amounts are added to the basis of the land where the demolished structure was located. Late tax penalty Any loss for the remaining undepreciated basis of a demolished structure would not be recognized until the property is disposed of. Late tax penalty Education expenses. Late tax penalty   Ordinary and necessary expenses paid for the cost of the education and training of your employees are deductible. Late tax penalty See Education Expenses in chapter 2. Late tax penalty   You can also deduct the cost of your own education (including certain related travel) related to your trade or business. Late tax penalty You must be able to show the education maintains or improves skills required in your trade or business, or that it is required by law or regulations, for keeping your license to practice, status, or job. Late tax penalty For example, an attorney can deduct the cost of attending Continuing Legal Education (CLE) classes that are required by the state bar association to maintain his or her license to practice law. Late tax penalty   Education expenses you incur to meet the minimum requirements of your present trade or business, or those that qualify you for a new trade or business, are not deductible. Late tax penalty This is true even if the education maintains or improves skills presently required in your business. Late tax penalty For more information on education expenses, see Publication 970. Late tax penalty Franchise, trademark, trade name. Late tax penalty   If you buy a franchise, trademark, or trade name, you can deduct the amount you pay or incur as a business expense only if your payments are part of a series of payments that are: Contingent on productivity, use, or disposition of the item, Payable at least annually for the entire term of the transfer agreement, and Substantially equal in amount (or payable under a fixed formula). Late tax penalty   When determining the term of the transfer agreement, include all renewal options and any other period for which you and the transferrer reasonably expect the agreement to be renewed. Late tax penalty   A franchise includes an agreement that gives one of the parties to the agreement the right to distribute, sell, or provide goods, services, or facilities within a specified area. Late tax penalty Impairment-related expenses. Late tax penalty   If you are disabled, you can deduct expenses necessary for you to be able to work (impairment-related expenses) as a business expense, rather than as a medical expense. Late tax penalty   You are disabled if you have either of the following. Late tax penalty A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed. Late tax penalty A physical or mental impairment that substantially limits one or more of your major life activities. Late tax penalty   The expense qualifies as a business expense if all the following apply. Late tax penalty Your work clearly requires the expense for you to satisfactorily perform that work. Late tax penalty The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities. Late tax penalty Their treatment is not specifically provided for under other tax law provisions. Late tax penalty Example. Late tax penalty You are blind. Late tax penalty You must use a reader to do your work, both at and away from your place of work. Late tax penalty The reader's services are only for your work. Late tax penalty You can deduct your expenses for the reader as a business expense. Late tax penalty Internet-related expenses. Late tax penalty   Generally, you can deduct internet-related expenses including domain registrations fees and webmaster consulting costs. Late tax penalty If you are starting a business you may have to amortize these expenses as start-up costs. Late tax penalty For more information about amortizing start-up and organizational costs, see chapter 8. Late tax penalty Interview expense allowances. Late tax penalty   Reimbursements you make to job candidates for transportation or other expenses related to interviews for possible employment are not wages. Late tax penalty You can deduct the reimbursements as a business expense. Late tax penalty However, expenses for food, beverages, and entertainment are subject to the 50% limit discussed earlier under Meals and Entertainment. Late tax penalty Legal and professional fees. Late tax penalty   Fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business are deductible as business expenses. Late tax penalty However, usually legal fees you pay to acquire business assets are not deductible. Late tax penalty These costs are added to the basis of the property. Late tax penalty   Fees that include payments for work of a personal nature (such as drafting a will, or damages arising from a personal injury) are not allowed as a business deduction on Schedule C or C-EZ. Late tax penalty If the invoice includes both business and personal charges, compute the business portion as follows: multiply the total amount of the bill by a fraction, the numerator of which is the amount attributable to business matters, the denominator of which is the total amount paid. Late tax penalty The result is the portion of the invoice attributable to business expenses. Late tax penalty The portion attributable to personal matters is the difference between the total amount and the business portion (computed above). Late tax penalty   Legal fees relating to personal tax advice may be deductible on Schedule A (Form 1040), if you itemize deductions. Late tax penalty However, the deduction is subject to the 2% limitation on miscellaneous itemized deductions. Late tax penalty See Publication 529, Miscellaneous Deductions. Late tax penalty Tax preparation fees. Late tax penalty   The cost of hiring a tax professional, such as a C. Late tax penalty P. Late tax penalty A. Late tax penalty , to prepare that part of your tax return relating to your business as a sole proprietor is deductible on Schedule C or Schedule C-EZ. Late tax penalty Any remaining cost may be deductible on Schedule A (Form 1040) if you itemize deductions. Late tax penalty   You can also claim a business deduction for amounts paid or incurred in resolving asserted tax deficiencies for your business operated as a sole proprietor. Late tax penalty Licenses and regulatory fees. Late tax penalty   Licenses and regulatory fees for your trade or business paid annually to state or local governments generally are deductible. Late tax penalty Some licenses and fees may have to be amortized. Late tax penalty See chapter 8 for more information. Late tax penalty Lobbying expenses. Late tax penalty   Generally, lobbying expenses are not deductible. Late tax penalty Lobbying expenses include amounts paid or incurred for any of the following activities. Late tax penalty Influencing legislation. Late tax penalty Participating in or intervening in any political campaign for, or against, any candidate for public office. Late tax penalty Attempting to influence the general public, or segments of the public, about elections, legislative matters, or referendums. Late tax penalty Communicating directly with covered executive branch officials (defined later) in any attempt to influence the official actions or positions of those officials. Late tax penalty Researching, preparing, planning, or coordinating any of the preceding activities. Late tax penalty   Your expenses for influencing legislation and communicating directly with a covered executive branch official include a portion of your labor costs and general and administrative costs of your business. Late tax penalty For information on making this allocation, see section 1. Late tax penalty 162-28 of the regulations. Late tax penalty   You cannot claim a charitable or business expense deduction for amounts paid to an organization if both of the following apply. Late tax penalty The organization conducts lobbying activities on matters of direct financial interest to your business. Late tax penalty A principal purpose of your contribution is to avoid the rules discussed earlier that prohibit a business deduction for lobbying expenses. Late tax penalty   If a tax-exempt organization, other than a section 501(c)(3) organization, provides you with a notice on the part of dues that is allocable to nondeductible lobbying and political expenses, you cannot deduct that part of the dues. Late tax penalty Covered executive branch official. Late tax penalty   For purposes of this discussion, a covered executive branch official is any of the following. Late tax penalty The President. Late tax penalty The Vice President. Late tax penalty Any officer or employee of the White House Office of the Executive Office of the President and the two most senior level officers of each of the other agencies in the Executive Office. Late tax penalty Any individual who: Is serving in a position in Level I of the Executive Schedule under section 5312 of title 5, United States Code, Has been designated by the President as having Cabinet-level status, or Is an immediate deputy of an individual listed in item (a) or (b). Late tax penalty Exceptions to denial of deduction. Late tax penalty   The general denial of the deduction does not apply to the following. Late tax penalty Expenses of appearing before, or communicating with, any committee or member of any local council or similar governing body concerning its legislation (local legislation) if the legislation is of direct interest to you or to you and an organization of which you are a member. Late tax penalty An Indian tribal government is treated as a local council or similar governing body. Late tax penalty Any in-house expenses for influencing legislation and communicating directly with a covered executive branch official if those expenses for the tax year do not exceed $2,000 (excluding overhead expenses). Late tax penalty Expenses incurred by taxpayers engaged in the trade or business of lobbying (professional lobbyists) on behalf of another person (but does apply to payments by the other person to the lobbyist for lobbying activities). Late tax penalty Moving machinery. Late tax penalty   Generally, the cost of moving machinery from one city to another is a deductible expense. Late tax penalty So is the cost of moving machinery from one plant to another, or from one part of your plant to another. Late tax penalty You can deduct the cost of installing the machinery in the new location. Late tax penalty However, you must capitalize the costs of installing or moving newly purchased machinery. Late tax penalty Outplacement services. Late tax penalty   The costs of outplacement services you provide to your employees to help them find new employment, such as career counseling, résumé assistance, skills assessment, etc. Late tax penalty are deductible. Late tax penalty   The costs of outplacement services may cover more than one deduction category. Late tax penalty For example, deduct as a utilities expense the cost of telephone calls made under this service and deduct as rental expense the cost of renting machinery and equipment for this service. Late tax penalty   For information on whether the value of outplacement services is includable in your employees' income, see Publication 15-B. Late tax penalty Penalties and fines. Late tax penalty   Penalties paid for late performance or nonperformance of a contract are generally deductible. Late tax penalty For instance, you own and operate a construction company. Late tax penalty Under a contract, you are to finish construction of a building by a certain date. Late tax penalty Due to construction delays, the building is not completed and ready for occupancy on the date stipulated in the contract. Late tax penalty You are now required to pay an additional amount for each day that completion is delayed beyond the completion date stipulated in the contract. Late tax penalty These additional costs are deductible business expenses. Late tax penalty   On the other hand, penalties or fines paid to any government agency or instrumentality because of a violation of any law are not deductible. Late tax penalty These fines or penalties include the following amounts. Late tax penalty Paid because of a conviction for a crime or after a plea of guilty or no contest in a criminal proceeding. Late tax penalty Paid as a penalty imposed by federal, state, or local law in a civil action, including certain additions to tax and additional amounts and assessable penalties imposed by the Internal Revenue Code. Late tax penalty Paid in settlement of actual or possible liability for a fine or penalty, whether civil or criminal. Late tax penalty Forfeited as collateral posted for a proceeding that could result in a fine or penalty. Late tax penalty   Examples of nondeductible penalties and fines include the following. Late tax penalty Fines for violating city housing codes. Late tax penalty Fines paid by truckers for violating state maximum highway weight laws. Late tax penalty Fines for violating air quality laws. Late tax penalty Civil penalties for violating federal laws regarding mining safety standards and discharges into navigable waters. Late tax penalty   A fine or penalty does not include any of the following. Late tax penalty Legal fees and related expenses to defend yourself in a prosecution or civil action for a violation of the law imposing the fine or civil penalty. Late tax penalty Court costs or stenographic and printing charges. Late tax penalty Compensatory damages paid to a government. Late tax penalty Political contributions. Late tax penalty   Contributions or gifts paid to political parties or candidates are not deductible. Late tax penalty In addition, expenses paid or incurred to take part in any political campaign of a candidate for public office are not deductible. Late tax penalty Indirect political contributions. Late tax penalty   You cannot deduct indirect political contributions and costs of taking part in political activities as business expenses. Late tax penalty Examples of nondeductible expenses include the following. Late tax penalty Advertising in a convention program of a political party, or in any other publication if any of the proceeds from the publication are for, or intended for, the use of a political party or candidate. Late tax penalty Admission to a dinner or program (including, but not limited to, galas, dances, film presentations, parties, and sporting events) if any of the proceeds from the function are for, or intended for, the use of a political party or candidate. Late tax penalty Admission to an inaugural ball, gala, parade, concert, or similar event if identified with a political party or candidate. Late tax penalty Repairs. Late tax penalty   The cost of repairing or improving property used in your trade or business is either a deductible or capital expense. Late tax penalty Routine maintenance that keeps your property in a normal efficient operating condition, but that does not materially increase the value or substantially prolong the useful life of the property, is deductible in the year that it is incurred. Late tax penalty Otherwise, the cost must be capitalized and depreciated. Late tax penalty See Form 4562 and its instructions for how to compute and claim the depreciation deduction. Late tax penalty   The cost of repairs includes the costs of labor, supplies, and certain other items. Late tax penalty The value of your own labor is not deductible. Late tax penalty Examples of repairs include: Reconditioning floors (but not replacement), Repainting the interior and exterior walls of a building, Cleaning and repairing roofs and gutters, and Fixing plumbing leaks (but not replacement of fixtures). Late tax penalty Repayments. Late tax penalty   If you had to repay an amount you included in your income in an earlier year, you may be able to deduct the amount repaid for the year in which you repaid it. Late tax penalty Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Late tax penalty Type of deduction. Late tax penalty   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Late tax penalty For instance, if you repay an amount you previously reported as a capital gain, deduct the repayment as a capital loss on Form 8949. Late tax penalty If you reported it as self-employment income, deduct it as a business deduction on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Late tax penalty   If you reported the amount as wages, unemployment compensation, or other nonbusiness ordinary income, enter it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is subject to the 2% limitation. Late tax penalty However, if the repayment is over $3,000 and Method 1 (discussed later) applies, deduct it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is not subject to the 2% limitation. Late tax penalty Repayment—$3,000 or less. Late tax penalty   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Late tax penalty Repayment—over $3,000. Late tax penalty   If the amount you repaid was more than $3,000, you can deduct the repayment, as described earlier. Late tax penalty However, you can instead choose to take a tax credit for the year of repayment if you included the income under a “claim of right. Late tax penalty ” This means that at the time you included the income, it appeared that you had an unrestricted right to it. Late tax penalty If you qualify for this choice, figure your tax under both methods and use the method that results in less tax. Late tax penalty Method 1. Late tax penalty   Figure your tax for 2013 claiming a deduction for the repaid amount. Late tax penalty Method 2. Late tax penalty   Figure your tax for 2013 claiming a credit for the repaid amount. Late tax penalty Follow these steps. Late tax penalty Figure your tax for 2013 without deducting the repaid amount. Late tax penalty Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Late tax penalty Subtract the tax in (2) from the tax shown on your return for the earlier year. Late tax penalty This is the amount of your credit. Late tax penalty Subtract the answer in (3) from the tax for 2013 figured without the deduction (step 1). Late tax penalty   If Method 1 results in less tax, deduct the amount repaid as discussed earlier under Type of deduction. Late tax penalty   If Method 2 results in less tax, claim the credit on line 71 of Form 1040, and write “I. Late tax penalty R. Late tax penalty C. Late tax penalty 1341” next to line 71. Late tax penalty Example. Late tax penalty For 2012, you filed a return and reported your income on the cash method. Late tax penalty In 2013, you repaid $5,000 included in your 2012 gross income under a claim of right. Late tax penalty Your filing status in 2013 and 2012 is single. Late tax penalty Your income and tax for both years are as follows:   2012  With Income 2012  Without Income Taxable Income $15,000 $10,000 Tax $ 1,819 $ 1,069   2013  Without Deduction 2013  With Deduction Taxable Income $49,950 $44,950 Tax $8,423 $7,173 Your tax under Method 1 is $7,173. Late tax penalty Your tax under Method 2 is $7,673, figured as follows: Tax previously determined for 2012 $ 1,819 Less: Tax as refigured − 1,069 Decrease in 2012 tax $ 750 Regular tax liability for 2013 $8,423 Less: Decrease in 2012 tax − 750 Refigured tax for 2013 $ 7,673 Because you pay less tax under Method 1, you should take a deduction for the repayment in 2013. Late tax penalty Repayment does not apply. Late tax penalty   This discussion does not apply to the following. Late tax penalty Deductions for bad debts. Late tax penalty Deductions from sales to customers, such as returns and allowances, and similar items. Late tax penalty Deductions for legal and other expenses of contesting the repayment. Late tax penalty Year of deduction (or credit). Late tax penalty   If you use the cash method of accounting, you can take the deduction (or credit, if applicable) for the tax year in which you actually make the repayment. Late tax penalty If you use any other accounting method, you can deduct the repayment or claim a credit for it only for the tax year in which it is a proper deduction under your accounting method. Late tax penalty For example, if you use the accrual method, you are entitled to the deduction or credit in the tax year in which the obligation for the repayment accrues. Late tax penalty Subscriptions. Late tax penalty   Subscriptions to professional, technical, and trade journals that deal with your business field are deductible. Late tax penalty Supplies and materials. Late tax penalty   Unless you have deducted the cost in any earlier year, you generally can deduct the cost of materials and supplies actually consumed and used during the tax year. Late tax penalty   If you keep incidental materials and supplies on hand, you can deduct the cost of the incidental materials and supplies you bought during the tax year if all the following requirements are met. Late tax penalty You do not keep a record of when they are used. Late tax penalty You do not take an inventory of the amount on hand at the beginning and end of the tax year. Late tax penalty This method does not distort your income. Late tax penalty   You can also deduct the cost of books, professional instruments, equipment, etc. Late tax penalty , if you normally use them within a year. Late tax penalty However, if the usefulness of these items extends substantially beyond the year they are placed in service, you generally must recover their costs through depreciation. Late tax penalty For more information regarding depreciation see Publication 946, How To Depreciate Property. Late tax penalty Utilities. Late tax penalty   Business expenses for heat, lights, power, telephone service, and water and sewerage are deductible. Late tax penalty However, any part due to personal use is not deductible. Late tax penalty Telephone. Late tax penalty   You cannot deduct the cost of basic local telephone service (including any taxes) for the first telephone line you have in your home, even if you have an office in your home. Late tax penalty However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. Late tax penalty Prev  Up  Next   Home   More Online Publications
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Inter-American Foundation

The Inter-American Foundation provides grant support to Latin American and Carribean grass-roots groups and non-governmental organizations with creative self-help ideas.

Contact the Agency or Department

Website: Inter-American Foundation

E-mail: (Grant Applications)

Address: 1331 Pennsylvania Ave NW
Suite 1200

Washington, DC 20004

Phone Number: (202) 360-4530

The Late Tax Penalty

Late tax penalty 6. Late tax penalty   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Late tax penalty Free help with your tax return. Late tax penalty   You can get free help preparing your return nationwide from IRS-certified volunteers. Late tax penalty The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Late tax penalty The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Late tax penalty 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. Late tax penalty In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Late tax penalty To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Late tax penalty gov, download the IRS2Go app, or call 1-800-906-9887. Late tax penalty   As part of the TCE program, AARP offers the Tax-Aide counseling program. Late tax penalty To find the nearest AARP Tax-Aide site, visit AARP's website at www. Late tax penalty aarp. Late tax penalty org/money/taxaide or call 1-888-227-7669. Late tax penalty For more information on these programs, go to IRS. Late tax penalty gov and enter “VITA” in the search box. Late tax penalty Internet. Late tax penalty    IRS. Late tax penalty gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Late tax penalty Download the free IRS2Go app from the iTunes app store or from Google Play. Late tax penalty Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Late tax penalty Check the status of your 2013 refund with the Where's My Refund? application on IRS. Late tax penalty gov or download the IRS2Go app and select the Refund Status option. Late tax penalty The IRS issues more than 9 out of 10 refunds in less than 21 days. Late tax penalty Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Late tax penalty You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Late tax penalty The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Late tax penalty Use the Interactive Tax Assistant (ITA) to research your tax questions. Late tax penalty No need to wait on the phone or stand in line. Late tax penalty The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Late tax penalty When you reach the response screen, you can print the entire interview and the final response for your records. Late tax penalty New subject areas are added on a regular basis. Late tax penalty  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Late tax penalty gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Late tax penalty You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Late tax penalty The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Late tax penalty When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Late tax penalty Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Late tax penalty You can also ask the IRS to mail a return or an account transcript to you. Late tax penalty Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Late tax penalty gov or by calling 1-800-908-9946. Late tax penalty Tax return and tax account transcripts are generally available for the current year and the past three years. Late tax penalty Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Late tax penalty Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Late tax penalty If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Late tax penalty Check the status of your amended return using Where's My Amended Return? Go to IRS. Late tax penalty gov and enter Where's My Amended Return? in the search box. Late tax penalty You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Late tax penalty It can take up to 3 weeks from the date you mailed it to show up in our system. Late tax penalty Make a payment using one of several safe and convenient electronic payment options available on IRS. Late tax penalty gov. Late tax penalty Select the Payment tab on the front page of IRS. Late tax penalty gov for more information. Late tax penalty Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Late tax penalty Figure your income tax withholding with the IRS Withholding Calculator on IRS. Late tax penalty gov. Late tax penalty Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Late tax penalty Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Late tax penalty gov. Late tax penalty Request an Electronic Filing PIN by going to IRS. Late tax penalty gov and entering Electronic Filing PIN in the search box. Late tax penalty Download forms, instructions and publications, including accessible versions for people with disabilities. Late tax penalty Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Late tax penalty gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Late tax penalty An employee can answer questions about your tax account or help you set up a payment plan. Late tax penalty Before you visit, check the Office Locator on IRS. Late tax penalty gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Late tax penalty If you have a special need, such as a disability, you can request an appointment. Late tax penalty Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Late tax penalty Apply for an Employer Identification Number (EIN). Late tax penalty Go to IRS. Late tax penalty gov and enter Apply for an EIN in the search box. Late tax penalty Read the Internal Revenue Code, regulations, or other official guidance. Late tax penalty Read Internal Revenue Bulletins. Late tax penalty Sign up to receive local and national tax news and more by email. Late tax penalty Just click on “subscriptions” above the search box on IRS. Late tax penalty gov and choose from a variety of options. Late tax penalty Phone. Late tax penalty    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Late tax penalty Download the free IRS2Go app from the iTunes app store or from Google Play. Late tax penalty Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Late tax penalty gov, or download the IRS2Go app. Late tax penalty Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Late tax penalty The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Late tax penalty Most VITA and TCE sites offer free electronic filing. Late tax penalty Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Late tax penalty Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Late tax penalty Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Late tax penalty If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Late tax penalty The IRS issues more than 9 out of 10 refunds in less than 21 days. Late tax penalty Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Late tax penalty Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Late tax penalty The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Late tax penalty Note, the above information is for our automated hotline. Late tax penalty Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Late tax penalty Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Late tax penalty You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Late tax penalty It can take up to 3 weeks from the date you mailed it to show up in our system. Late tax penalty Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Late tax penalty You should receive your order within 10 business days. Late tax penalty Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Late tax penalty If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Late tax penalty Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Late tax penalty The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Late tax penalty These individuals can also contact the IRS through relay services such as the Federal Relay Service. Late tax penalty Walk-in. Late tax penalty   You can find a selection of forms, publications and services — in-person. Late tax penalty Products. Late tax penalty You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Late tax penalty Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Late tax penalty Services. Late tax penalty You can walk in to your local TAC for face-to-face tax help. Late tax penalty An employee can answer questions about your tax account or help you set up a payment plan. Late tax penalty Before visiting, use the Office Locator tool on IRS. Late tax penalty gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Late tax penalty Mail. Late tax penalty   You can send your order for forms, instructions, and publications to the address below. Late tax penalty You should receive a response within 10 business days after your request is received. Late tax penalty Internal Revenue Service 1201 N. Late tax penalty Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Late tax penalty The Taxpayer Advocate Service (TAS) is your voice at the IRS. Late tax penalty Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Late tax penalty   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Late tax penalty 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. Late tax penalty You face (or your business is facing) an immediate threat of adverse action. Late tax penalty You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Late tax penalty   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. Late tax penalty Here's why we can help: TAS is an independent organization within the IRS. Late tax penalty Our advocates know how to work with the IRS. Late tax penalty Our services are free and tailored to meet your needs. Late tax penalty We have offices in every state, the District of Columbia, and Puerto Rico. Late tax penalty   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Late tax penalty   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Late tax penalty If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Late tax penalty Low Income Taxpayer Clinics (LITCs). Late tax penalty   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. Late tax penalty Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Late tax penalty Visit www. Late tax penalty TaxpayerAdvocate. Late tax penalty irs. Late tax penalty gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Late tax penalty Prev  Up  Next   Home   More Online Publications