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Need File 2007 Taxes

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Need File 2007 Taxes

Need file 2007 taxes Publication 179 - Additional Material Table of Contents 15. Need file 2007 taxes Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Need file 2007 taxes Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. Need file 2007 taxes Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. Need file 2007 taxes Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. Need file 2007 taxes Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Need file 2007 taxes , de ganado, aves, abejas, animales de piel o silvestres. Need file 2007 taxes Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Need file 2007 taxes Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Need file 2007 taxes 2. Need file 2007 taxes Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Need file 2007 taxes , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. Need file 2007 taxes Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Need file 2007 taxes Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Need file 2007 taxes 3. Need file 2007 taxes Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Need file 2007 taxes Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Need file 2007 taxes Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Need file 2007 taxes 4. Need file 2007 taxes Servicios relacionados con el desmote de algodón. Need file 2007 taxes Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Need file 2007 taxes Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Need file 2007 taxes 5. Need file 2007 taxes Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Need file 2007 taxes Tributable (como labor no agrícola). Need file 2007 taxes * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Need file 2007 taxes 6. Need file 2007 taxes Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. Need file 2007 taxes Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Need file 2007 taxes Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Need file 2007 taxes 7. Need file 2007 taxes Servicios en la elaboración, empaque, entrega, etc. Need file 2007 taxes , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. Need file 2007 taxes Empleado por el explotador de la finca. Need file 2007 taxes Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Need file 2007 taxes * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Need file 2007 taxes De lo contrario, será tributable como labor no agrícola. Need file 2007 taxes b. Need file 2007 taxes Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Need file 2007 taxes Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Need file 2007 taxes * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Need file 2007 taxes De lo contrario, será tributable como labor no agrícola. Need file 2007 taxes c. Need file 2007 taxes Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Need file 2007 taxes Tributable (como labor no agrícola). Need file 2007 taxes * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Need file 2007 taxes De lo contrario, será tributable como labor no agrícola. Need file 2007 taxes 8. Need file 2007 taxes Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Need file 2007 taxes Tributable (como labor no agrícola). Need file 2007 taxes * Tributable (como labor no agrícola). Need file 2007 taxes *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Need file 2007 taxes Otras exenciones pueden corresponder. Need file 2007 taxes Vea los apartados 5 y 12 . Need file 2007 taxes Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. Need file 2007 taxes Residentes     a. Need file 2007 taxes Servicios prestados en los EE. Need file 2007 taxes UU. Need file 2007 taxes ** Lo mismo que un ciudadano de los EE. Need file 2007 taxes UU. Need file 2007 taxes ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. Need file 2007 taxes UU. Need file 2007 taxes Lo mismo que un ciudadano de los EE. Need file 2007 taxes UU. Need file 2007 taxes b. Need file 2007 taxes Servicios prestados fuera de los EE. Need file 2007 taxes UU. Need file 2007 taxes ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. Need file 2007 taxes Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Need file 2007 taxes UU. Need file 2007 taxes o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Need file 2007 taxes 2. Need file 2007 taxes No residentes Vea la Publicación 15-A, en inglés. Need file 2007 taxes Vea la Publicación 15-A, en inglés. Need file 2007 taxes a. Need file 2007 taxes Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes   3. Need file 2007 taxes Extranjero no residente trabajando en barcos o aviones estadounidenses. Need file 2007 taxes Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. Need file 2007 taxes Salarios de un trabajador fallecido     1. Need file 2007 taxes Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). Need file 2007 taxes Tributable. Need file 2007 taxes Tributable. Need file 2007 taxes 2. Need file 2007 taxes Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. Need file 2007 taxes Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. Need file 2007 taxes Tributable. Need file 2007 taxes Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Need file 2007 taxes Exenta, si la remuneración se le paga a un estudiante regular. Need file 2007 taxes Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Need file 2007 taxes Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. Need file 2007 taxes Empleados emparentados:     1. Need file 2007 taxes Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Need file 2007 taxes Exenta hasta los 18 años de edad. Need file 2007 taxes Exenta hasta los 21 años de edad. Need file 2007 taxes 2. Need file 2007 taxes Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Need file 2007 taxes Exenta hasta los 21 años de edad. Need file 2007 taxes Exenta hasta los 21 años de edad. Need file 2007 taxes 3. Need file 2007 taxes Padre que presta servicios para un hijo. Need file 2007 taxes Tributable, si presta servicios en la ocupación o negocio del hijo. Need file 2007 taxes Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Need file 2007 taxes Exenta. Need file 2007 taxes 4. Need file 2007 taxes Cónyuge que presta servicios para el otro cónyuge. Need file 2007 taxes Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Need file 2007 taxes Exenta. Need file 2007 taxes Los empleados federales:     1. Need file 2007 taxes Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. Need file 2007 taxes Tributable. Need file 2007 taxes Exenta. Need file 2007 taxes 2. Need file 2007 taxes Todos los demás. Need file 2007 taxes Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). Need file 2007 taxes Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Need file 2007 taxes Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. Need file 2007 taxes **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Need file 2007 taxes Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. Need file 2007 taxes Salmón o mero. Need file 2007 taxes Tributable a menos que la (3) sea aplicable. Need file 2007 taxes Tributable a menos que la (3) sea aplicable. Need file 2007 taxes 2. Need file 2007 taxes Otra clase de pescado y otra clase de vida acuática animal o vegetal. Need file 2007 taxes Tributable a menos que la (3) sea aplicable. Need file 2007 taxes Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Need file 2007 taxes 3. Need file 2007 taxes Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). Need file 2007 taxes Esta porción depende de la pesca de la embarcación. Need file 2007 taxes En tales casos la tripulación suele tener menos de 10 personas. Need file 2007 taxes Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Need file 2007 taxes Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Need file 2007 taxes Beneficios marginales. Need file 2007 taxes Tributable por la cantidad de beneficio recibida por el empleado. Need file 2007 taxes Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. Need file 2007 taxes Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Need file 2007 taxes *** Gobiernos extranjeros y organizaciones internacionales. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Need file 2007 taxes UU. Need file 2007 taxes Tal como los empleados federales que trabajan en los EE. Need file 2007 taxes UU. Need file 2007 taxes Exenta. Need file 2007 taxes (Vea, además, Los empleados federales, anteriormente). Need file 2007 taxes Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Need file 2007 taxes UU. Need file 2007 taxes y otros patronos privados. Need file 2007 taxes Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. Need file 2007 taxes UU. Need file 2007 taxes que trabaja para un patrono estadounidense. Need file 2007 taxes Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. Need file 2007 taxes UU. Need file 2007 taxes o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Need file 2007 taxes UU. Need file 2007 taxes o (b) un ciudadano de los EE. Need file 2007 taxes UU. Need file 2007 taxes que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Need file 2007 taxes UU. Need file 2007 taxes tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Need file 2007 taxes Empleados del gobierno (que no sea el gobierno federal). Need file 2007 taxes Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Need file 2007 taxes Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Need file 2007 taxes Trabajo industrial hecho en el hogar:     1. Need file 2007 taxes Por empleados bajo la ley común. Need file 2007 taxes Tributable. Need file 2007 taxes Tributable. Need file 2007 taxes 2. Need file 2007 taxes Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Need file 2007 taxes Tributable, si se les pagan $100 o más en  efectivo en un año. Need file 2007 taxes Exenta. Need file 2007 taxes Médicos internos empleados en hospitales. Need file 2007 taxes Tributable. Need file 2007 taxes Exenta. Need file 2007 taxes Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Need file 2007 taxes Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Need file 2007 taxes Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Need file 2007 taxes Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. Need file 2007 taxes Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. Need file 2007 taxes Agentes de seguros o solicitadores:     1. Need file 2007 taxes Vendedores de seguros a tiempo completo. Need file 2007 taxes Tributable. Need file 2007 taxes Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Need file 2007 taxes 2. Need file 2007 taxes Otros vendedores de seguros de vida, accidente, etc. Need file 2007 taxes Tributable, solamente si es un empleado de acuerdo a la ley común. Need file 2007 taxes Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Need file 2007 taxes Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Need file 2007 taxes (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Need file 2007 taxes Vea la Publicación 15-A, en inglés. Need file 2007 taxes Vea la Publicación 15-A, en inglés. Need file 2007 taxes ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Need file 2007 taxes Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. Need file 2007 taxes (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). Need file 2007 taxes 1. Need file 2007 taxes Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Need file 2007 taxes Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Need file 2007 taxes  2. Need file 2007 taxes Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Need file 2007 taxes 1. Need file 2007 taxes Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Need file 2007 taxes Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Need file 2007 taxes  2. Need file 2007 taxes Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Need file 2007 taxes Ministros de iglesias que ejercen como tal. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes Reembolsos de gastos de mudanza:     1. Need file 2007 taxes Gastos calificados. Need file 2007 taxes Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Need file 2007 taxes Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Need file 2007 taxes 2. Need file 2007 taxes Gastos no calificados. Need file 2007 taxes Tributable. Need file 2007 taxes Tributable. Need file 2007 taxes Pagos en especie:     a. Need file 2007 taxes A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes b. Need file 2007 taxes A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Need file 2007 taxes Tributable. Need file 2007 taxes Tributable. Need file 2007 taxes Organizaciones sin fines de lucro:     1. Need file 2007 taxes Organizaciones religiosas, docentes, caritativas, etc. Need file 2007 taxes , del tipo descrito en la sec. Need file 2007 taxes 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Need file 2007 taxes 501(a) del Código Federal de Rentas Internas. Need file 2007 taxes Tributable si la remuneración durante el año asciende a $100 o más. Need file 2007 taxes Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. Need file 2007 taxes La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. Need file 2007 taxes Exenta. Need file 2007 taxes 2. Need file 2007 taxes Corporaciones establecidas por el Congreso de acuerdo con la Sec. Need file 2007 taxes 501(c) del Código Federal de Rentas Internas. Need file 2007 taxes Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Need file 2007 taxes 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Need file 2007 taxes Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Need file 2007 taxes 3306(c)(6) del Código Federal de Rentas Internas. Need file 2007 taxes 3. Need file 2007 taxes Otras organizaciones exentas bajo la sec. Need file 2007 taxes 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. Need file 2007 taxes 401(a) o bajo la Sec. Need file 2007 taxes 521 del Código Federal de Rentas Internas. Need file 2007 taxes Tributable si el empleado gana $100 o más en un año. Need file 2007 taxes Tributable si el empleado gana $50 o más en un trimestre. Need file 2007 taxes Socios colectivos Exentos. Need file 2007 taxes Exentos. Need file 2007 taxes Pacientes empleados en hospitales. Need file 2007 taxes Tributable (exenta en el caso de los hospitales estatales o locales). Need file 2007 taxes Exenta. Need file 2007 taxes Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Need file 2007 taxes En nombre de la orden, de la iglesia dirigente o de una institución asociada. Need file 2007 taxes Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. Need file 2007 taxes Exenta. Need file 2007 taxes 2. Need file 2007 taxes En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Need file 2007 taxes Tributable. Need file 2007 taxes Tributable. Need file 2007 taxes Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. Need file 2007 taxes Aportaciones efectuadas por el patrono a un plan calificado. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes 2. Need file 2007 taxes Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). Need file 2007 taxes Tributable. Need file 2007 taxes Tributable. Need file 2007 taxes 3. Need file 2007 taxes Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Need file 2007 taxes Tributable. Need file 2007 taxes Tributable. Need file 2007 taxes 4. Need file 2007 taxes Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Need file 2007 taxes Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Need file 2007 taxes Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Need file 2007 taxes 5. Need file 2007 taxes Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Need file 2007 taxes Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Need file 2007 taxes Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Need file 2007 taxes 6. Need file 2007 taxes Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes       Vendedores: 1. Need file 2007 taxes Empleados conforme al derecho común. Need file 2007 taxes Tributable. Need file 2007 taxes Tributable. Need file 2007 taxes 2. Need file 2007 taxes Empleados estatutarios (referidos en el apartado 2 ). Need file 2007 taxes Tributable. Need file 2007 taxes Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Need file 2007 taxes 3. Need file 2007 taxes Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Need file 2007 taxes Exentos. Need file 2007 taxes Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. Need file 2007 taxes Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Need file 2007 taxes El negocio de venta no puede estar localizado en un establecimiento permanente. Need file 2007 taxes Indemnización por separación del empleo. Need file 2007 taxes Tributable. Need file 2007 taxes Tributable. Need file 2007 taxes Pagos por concepto de enfermedad o lesiones:     1. Need file 2007 taxes Bajo la ley de compensación a trabajadores. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes 2. Need file 2007 taxes Bajo ciertos planes patronales. Need file 2007 taxes Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Need file 2007 taxes Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Need file 2007 taxes 3. Need file 2007 taxes Bajo planes que no son patronales. Need file 2007 taxes Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Need file 2007 taxes Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Need file 2007 taxes Estudiantes:     1. Need file 2007 taxes Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. Need file 2007 taxes Escuela privada, institución de enseñanza superior o universidad. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes b. Need file 2007 taxes Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Need file 2007 taxes Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Need file 2007 taxes Exenta. Need file 2007 taxes c. Need file 2007 taxes Escuela pública, institución de enseñanza superior o universidad. Need file 2007 taxes Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Need file 2007 taxes Exenta. Need file 2007 taxes 2. Need file 2007 taxes Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. Need file 2007 taxes Tributable. Need file 2007 taxes Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Need file 2007 taxes 3. Need file 2007 taxes Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes 4. Need file 2007 taxes Estudiante empleado por un campamento organizado. Need file 2007 taxes Tributable. Need file 2007 taxes Exenta. Need file 2007 taxes Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Need file 2007 taxes Propinas:     1. Need file 2007 taxes Si ascienden a $20 o más en un mes. Need file 2007 taxes Tributable. Need file 2007 taxes Tributable por el total de propinas declaradas por escrito al patrono. Need file 2007 taxes 2. Need file 2007 taxes Si ascienden a menos de $20 en un mes. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes Compensación del seguro obrero. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Need file 2007 taxes Exenta. Need file 2007 taxes Exenta. Need file 2007 taxes   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Need file 2007 taxes Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Need file 2007 taxes Ayuda relacionada con las contribuciones. Need file 2007 taxes   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Need file 2007 taxes Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. Need file 2007 taxes Patronos en Puerto Rico. Need file 2007 taxes   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. Need file 2007 taxes Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Need file 2007 taxes Si desea más información sobre este formulario, acceda al sitio web www. Need file 2007 taxes hacienda. Need file 2007 taxes gobierno. Need file 2007 taxes pr. Need file 2007 taxes Internet. Need file 2007 taxes    IRS. Need file 2007 taxes gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Need file 2007 taxes Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Need file 2007 taxes Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Need file 2007 taxes Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Need file 2007 taxes gov, el cual contiene información tributaria para personas físicas y negocios. Need file 2007 taxes Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. Need file 2007 taxes Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Need file 2007 taxes El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Need file 2007 taxes Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. Need file 2007 taxes Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Need file 2007 taxes Si desea ver estos temas, acceda a IRS. Need file 2007 taxes gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Need file 2007 taxes Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Need file 2007 taxes Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Need file 2007 taxes Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Need file 2007 taxes gov. Need file 2007 taxes Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Need file 2007 taxes gov. Need file 2007 taxes La información está disponible en inglés. Need file 2007 taxes Solicite un PIN de Declaración Electrónica accediendo a IRS. Need file 2007 taxes gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Need file 2007 taxes Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Need file 2007 taxes Localice el Centro de Ayuda al Contribuyente del IRS. Need file 2007 taxes En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Need file 2007 taxes gov. Need file 2007 taxes En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Need file 2007 taxes Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Need file 2007 taxes Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Need file 2007 taxes gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Need file 2007 taxes Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Need file 2007 taxes Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). Need file 2007 taxes Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Need file 2007 taxes Acceda a IRS. Need file 2007 taxes gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Need file 2007 taxes Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Need file 2007 taxes Lea los Internal Revenue Bulletins (Boletines del IRS). Need file 2007 taxes Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Need file 2007 taxes Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Need file 2007 taxes gov y escoja entre una variedad de opciones. Need file 2007 taxes Teléfono. Need file 2007 taxes   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Need file 2007 taxes Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Need file 2007 taxes Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). Need file 2007 taxes Deberá recibir su pedido dentro de 10 días laborables. Need file 2007 taxes Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. Need file 2007 taxes Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Need file 2007 taxes El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Need file 2007 taxes Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Need file 2007 taxes Visitas en persona. Need file 2007 taxes   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Need file 2007 taxes Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Need file 2007 taxes Productos. Need file 2007 taxes Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Need file 2007 taxes Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. Need file 2007 taxes Servicios. Need file 2007 taxes Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. Need file 2007 taxes Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Need file 2007 taxes Antes de visitar la oficina, verifique en www. Need file 2007 taxes irs. Need file 2007 taxes gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Need file 2007 taxes gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. Need file 2007 taxes Correo. Need file 2007 taxes   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Need file 2007 taxes Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Need file 2007 taxes  Internal Revenue Service 1201 N. Need file 2007 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Need file 2007 taxes   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Need file 2007 taxes El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Need file 2007 taxes Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Need file 2007 taxes   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. Need file 2007 taxes Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. Need file 2007 taxes Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Need file 2007 taxes Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. Need file 2007 taxes   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. Need file 2007 taxes Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Need file 2007 taxes Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Need file 2007 taxes Nuestros defensores saben cómo trabajar con el IRS. Need file 2007 taxes   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Need file 2007 taxes que le ayudarán a entender sus derechos. Need file 2007 taxes ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. Need file 2007 taxes O, nos puede llamar libre de cargos al 1-877-777-4778. Need file 2007 taxes   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Need file 2007 taxes Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Need file 2007 taxes Clínicas para Contribuyentes de Bajos Recursos. Need file 2007 taxes   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. Need file 2007 taxes La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. Need file 2007 taxes Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Need file 2007 taxes Visite el sitio www. Need file 2007 taxes irs. Need file 2007 taxes gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. Need file 2007 taxes Prev  Up  Next   Home   More Online Publications
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The Need File 2007 Taxes

Need file 2007 taxes 7. Need file 2007 taxes   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. Need file 2007 taxes Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Need file 2007 taxes Useful Items - You may want to see: Forms (and Instructions) 1040 U. Need file 2007 taxes S. Need file 2007 taxes Individual Income Tax Return 1040A U. Need file 2007 taxes S. Need file 2007 taxes Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Need file 2007 taxes S. Need file 2007 taxes Nonresident Alien Income Tax Return 1040NR-EZ U. Need file 2007 taxes S. Need file 2007 taxes Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Need file 2007 taxes 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. Need file 2007 taxes Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Need file 2007 taxes 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). Need file 2007 taxes Under U. Need file 2007 taxes S. Need file 2007 taxes 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. Need file 2007 taxes Extensions of time to file. Need file 2007 taxes   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. Need file 2007 taxes 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). Need file 2007 taxes Use Form 4868 to get the extension to October 15. Need file 2007 taxes 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). Need file 2007 taxes To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Need file 2007 taxes 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. Need file 2007 taxes   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. Need file 2007 taxes S. Need file 2007 taxes citizens and resident aliens abroad who expect to qualify for special tax treatment). Need file 2007 taxes    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. Need file 2007 taxes You may be able to file your return electronically. Need file 2007 taxes See IRS e-file in your form instructions. Need file 2007 taxes Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Need file 2007 taxes If you are any of the following, you must file a return. Need file 2007 taxes A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Need file 2007 taxes (But see Exceptions , later. Need file 2007 taxes ) 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. Need file 2007 taxes S. Need file 2007 taxes sources, or Your income is exempt from income tax. Need file 2007 taxes A nonresident alien individual not engaged in a trade or business in the United States with U. Need file 2007 taxes S. Need file 2007 taxes income on which the tax liability was not satisfied by the withholding of tax at the source. Need file 2007 taxes A representative or agent responsible for filing the return of an individual described in (1) or (2). Need file 2007 taxes A fiduciary for a nonresident alien estate or trust. Need file 2007 taxes 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. Need file 2007 taxes For example, if you have no U. Need file 2007 taxes S. Need file 2007 taxes 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. Need file 2007 taxes For information on what is timely, see When to file for deductions and credits under When To File, later. Need file 2007 taxes Exceptions. Need file 2007 taxes   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Need file 2007 taxes Your only U. Need file 2007 taxes S. Need file 2007 taxes 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. Need file 2007 taxes 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. Need file 2007 taxes Even if you have left the United States and filed a Form 1040-C, U. Need file 2007 taxes S. Need file 2007 taxes Departing Alien Income Tax Return, on departure, you still must file an annual U. Need file 2007 taxes S. Need file 2007 taxes income tax return. Need file 2007 taxes If you are married and both you and your spouse are required to file, you must each file a separate return. Need file 2007 taxes Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Need file 2007 taxes You do not claim any dependents. Need file 2007 taxes You cannot be claimed as a dependent on someone else's U. Need file 2007 taxes S. Need file 2007 taxes tax return. Need file 2007 taxes If you were married, you do not claim an exemption for your spouse. Need file 2007 taxes Your taxable income is less than $100,000. Need file 2007 taxes The only itemized deduction you can claim is for state and local income taxes. Need file 2007 taxes Note. Need file 2007 taxes 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. Need file 2007 taxes See chapter 5. Need file 2007 taxes Your only U. Need file 2007 taxes S. Need file 2007 taxes source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Need file 2007 taxes (If you had taxable interest or dividend income, you cannot use this form. Need file 2007 taxes ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Need file 2007 taxes You are not claiming any tax credits. Need file 2007 taxes This is not an “expatriation return. Need file 2007 taxes ” See Expatriation Tax in chapter 4. Need file 2007 taxes The only taxes you owe are: The income tax from the Tax Table. Need file 2007 taxes The social security and Medicare tax from Form 4137 or Form 8919. Need file 2007 taxes You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Need file 2007 taxes 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. Need file 2007 taxes If you do not meet all of the above conditions, you must file Form 1040NR. Need file 2007 taxes When To File If you are an employee and you receive wages subject to U. Need file 2007 taxes S. Need file 2007 taxes income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Need file 2007 taxes For the 2013 calendar year, file your return by April 15, 2014. Need file 2007 taxes If you are not an employee who receives wages subject to U. Need file 2007 taxes S. Need file 2007 taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Need file 2007 taxes For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Need file 2007 taxes ) Extensions of time to file. Need file 2007 taxes   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. Need file 2007 taxes 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). Need file 2007 taxes You must file the extension by the regular due date of your return. Need file 2007 taxes   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). Need file 2007 taxes To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Need file 2007 taxes 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. Need file 2007 taxes When to file for deductions and credits. Need file 2007 taxes   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Need file 2007 taxes For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Need file 2007 taxes 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. Need file 2007 taxes The allowance of the following credits is not affected by this time requirement. Need file 2007 taxes Credit for withheld taxes. Need file 2007 taxes Credit for excise tax on certain uses of gasoline and special fuels. Need file 2007 taxes 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. Need file 2007 taxes Protective return. Need file 2007 taxes   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. Need file 2007 taxes S. Need file 2007 taxes trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Need file 2007 taxes 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. Need file 2007 taxes 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. Need file 2007 taxes   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. Need file 2007 taxes 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. Need file 2007 taxes   You can follow the same procedure if you believe you have no U. Need file 2007 taxes S. Need file 2007 taxes tax liability because of a U. Need file 2007 taxes S. Need file 2007 taxes tax treaty. Need file 2007 taxes Be sure to also complete item L on page 5 of Form 1040NR. Need file 2007 taxes Waiver of filing deadline. Need file 2007 taxes   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. Need file 2007 taxes S. Need file 2007 taxes income tax return (including a protective return) and you cooperate with the IRS in determining your U. Need file 2007 taxes S. Need file 2007 taxes income tax liability for the tax year for which you did not file a return. Need file 2007 taxes Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Need file 2007 taxes  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Need file 2007 taxes O. Need file 2007 taxes Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Need file 2007 taxes S. Need file 2007 taxes Virgin Islands. Need file 2007 taxes    If you are a bona fide resident of the U. Need file 2007 taxes S. Need file 2007 taxes Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Need file 2007 taxes S. Need file 2007 taxes Virgin Islands and file your income tax returns at the following address. Need file 2007 taxes Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Need file 2007 taxes Thomas, VI 00802   Report all income from U. Need file 2007 taxes S. Need file 2007 taxes sources, as well as income from other sources, on your return. Need file 2007 taxes For information on filing U. Need file 2007 taxes S. Need file 2007 taxes Virgin Islands returns, contact the U. Need file 2007 taxes S. Need file 2007 taxes Virgin Islands Bureau of Internal Revenue. Need file 2007 taxes   Chapter 8 discusses withholding from U. Need file 2007 taxes S. Need file 2007 taxes wages of U. Need file 2007 taxes S. Need file 2007 taxes Virgin Islanders. Need file 2007 taxes Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Need file 2007 taxes   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. Need file 2007 taxes Report all income, including income from U. Need file 2007 taxes S. Need file 2007 taxes sources, on your return. Need file 2007 taxes It is not necessary to file a separate U. Need file 2007 taxes S. Need file 2007 taxes income tax return. Need file 2007 taxes    Bona fide residents of Guam should file their Guam returns at the following address. Need file 2007 taxes   Department of Revenue and Taxation Government of Guam P. Need file 2007 taxes O. Need file 2007 taxes Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Need file 2007 taxes   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Need file 2007 taxes O. Need file 2007 taxes Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Need file 2007 taxes 570, Tax Guide for Individuals With Income From U. Need file 2007 taxes S. Need file 2007 taxes Possessions, for information on where to file your return. Need file 2007 taxes 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. Need file 2007 taxes S. Need file 2007 taxes Individual Income Tax Return. Need file 2007 taxes Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Need file 2007 taxes If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Need file 2007 taxes ) to Form 1040X. Need file 2007 taxes Print “Amended” across the top. Need file 2007 taxes 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. Need file 2007 taxes A return filed before the final due date is considered to have been filed on the due date. Need file 2007 taxes 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. Need file 2007 taxes 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. Need file 2007 taxes 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. Need file 2007 taxes 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. Need file 2007 taxes 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. Need file 2007 taxes 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. Need file 2007 taxes Filing requirements. Need file 2007 taxes   FinCEN Form 105 filing requirements follow. Need file 2007 taxes Recipients. Need file 2007 taxes   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. Need file 2007 taxes Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Need file 2007 taxes   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. Need file 2007 taxes Travelers. Need file 2007 taxes   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. Need file 2007 taxes Penalties. Need file 2007 taxes   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. Need file 2007 taxes Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Need file 2007 taxes More information. Need file 2007 taxes   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Need file 2007 taxes 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. Need file 2007 taxes A resident alien of the United States for any part of the tax year. Need file 2007 taxes 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. Need file 2007 taxes S. Need file 2007 taxes income tax treaty. Need file 2007 taxes See Effect of Tax Treaties in chapter 1. Need file 2007 taxes A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Need file 2007 taxes See chapter 1 for information about this election. Need file 2007 taxes A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Need file 2007 taxes See Publication 570, Tax Guide for Individuals With Income From U. Need file 2007 taxes S. Need file 2007 taxes Possessions, for a definition of bona fide resident. Need file 2007 taxes You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Need file 2007 taxes 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. Need file 2007 taxes 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. Need file 2007 taxes S. Need file 2007 taxes person. Need file 2007 taxes 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. Need file 2007 taxes More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Need file 2007 taxes Penalties The law provides penalties for failure to file returns or pay taxes as required. Need file 2007 taxes Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Need file 2007 taxes 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. Need file 2007 taxes If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Need file 2007 taxes Filing late. Need file 2007 taxes   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Need file 2007 taxes The penalty is based on the tax not paid by the due date (without regard to extensions). Need file 2007 taxes The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Need file 2007 taxes Fraud. Need file 2007 taxes   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%. Need file 2007 taxes Return over 60 days late. Need file 2007 taxes   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. Need file 2007 taxes Exception. Need file 2007 taxes   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. Need file 2007 taxes Paying tax late. Need file 2007 taxes   You will have to pay a failure-to-pay penalty of ½ of 1% (. Need file 2007 taxes 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Need file 2007 taxes 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. Need file 2007 taxes   The monthly rate of the failure-to-pay penalty is half the usual rate (. Need file 2007 taxes 25% instead of . Need file 2007 taxes 50%) if an installment agreement is in effect for that month. Need file 2007 taxes You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Need file 2007 taxes   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. Need file 2007 taxes 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. Need file 2007 taxes   This penalty cannot be more than 25% of your unpaid tax. Need file 2007 taxes 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. Need file 2007 taxes Combined penalties. Need file 2007 taxes   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. Need file 2007 taxes 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. Need file 2007 taxes Accuracy-related penalty. Need file 2007 taxes   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. Need file 2007 taxes The penalty is equal to 20% of the underpayment. Need file 2007 taxes 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. Need file 2007 taxes The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Need file 2007 taxes Negligence or disregard. Need file 2007 taxes   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. Need file 2007 taxes Negligence also includes failure to keep adequate books and records. Need file 2007 taxes You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Need file 2007 taxes   The term “disregard” includes any careless, reckless, or intentional disregard. Need file 2007 taxes Adequate disclosure. Need file 2007 taxes   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. Need file 2007 taxes See Disclosure statement , later. Need file 2007 taxes   This exception will not apply to an item that is attributable to a tax shelter. Need file 2007 taxes In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Need file 2007 taxes Substantial understatement of income tax. Need file 2007 taxes   You understate your tax if the tax shown on your return is less than the correct tax. Need file 2007 taxes The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Need file 2007 taxes 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. Need file 2007 taxes   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Need file 2007 taxes 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. Need file 2007 taxes Substantial authority. Need file 2007 taxes   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Need file 2007 taxes 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. Need file 2007 taxes Disclosure statement. Need file 2007 taxes   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Need file 2007 taxes You must also have a reasonable basis for treating the item the way you did. Need file 2007 taxes   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. Need file 2007 taxes   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Need file 2007 taxes Transaction lacking economic substance. Need file 2007 taxes   For more information on economic substance, see section 7701(o). Need file 2007 taxes Foreign financial asset. Need file 2007 taxes   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Need file 2007 taxes Reasonable cause. Need file 2007 taxes   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Need file 2007 taxes You must also show that you acted in good faith. Need file 2007 taxes This does not apply to a transaction that lacks economic substance. Need file 2007 taxes Filing erroneous claim for refund or credit. Need file 2007 taxes   You may have to pay a penalty if you file an erroneous claim for refund or credit. Need file 2007 taxes 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. Need file 2007 taxes However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Need file 2007 taxes 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. Need file 2007 taxes Frivolous tax submission. Need file 2007 taxes   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Need file 2007 taxes 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. Need file 2007 taxes 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. Need file 2007 taxes irs. Need file 2007 taxes gov/irb/2010-17_irb/ar13. Need file 2007 taxes html. Need file 2007 taxes   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. Need file 2007 taxes This includes altering or striking out the preprinted language above the space provided for your signature. Need file 2007 taxes   This penalty is added to any other penalty provided by law. Need file 2007 taxes Fraud. Need file 2007 taxes   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. Need file 2007 taxes Failure to supply taxpayer identification number. Need file 2007 taxes   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. Need file 2007 taxes 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. Need file 2007 taxes   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Need file 2007 taxes The number must be shown on the Form 1099-INT or other statement the bank sends you. Need file 2007 taxes If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Need file 2007 taxes (You also may be subject to “backup” withholding of income tax. Need file 2007 taxes )   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. Need file 2007 taxes 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. Need file 2007 taxes Prev  Up  Next   Home   More Online Publications