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Tax Preparation For Military

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Tax Preparation For Military

Tax preparation for military 3. Tax preparation for military   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Tax preparation for military Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Tax preparation for military An exclusion from gross income is generally income you receive that is not included in your U. Tax preparation for military S. Tax preparation for military income and is not subject to U. Tax preparation for military S. Tax preparation for military tax. Tax preparation for military This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Tax preparation for military Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Tax preparation for military Useful Items - You may want to see: Publication 54 Tax Guide for U. Tax preparation for military S. Tax preparation for military Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Tax preparation for military Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Tax preparation for military Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Tax preparation for military The exclusion is $97,600 in 2013. Tax preparation for military In addition, you may be able to exclude or deduct certain foreign housing amounts. Tax preparation for military You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Tax preparation for military For more information, see Publication 54. Tax preparation for military Foreign country. Tax preparation for military    A foreign country is any territory under the sovereignty of a government other than that of the United States. Tax preparation for military   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Tax preparation for military It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Tax preparation for military   The term “foreign country” does not include U. Tax preparation for military S. Tax preparation for military possessions or territories. Tax preparation for military It does not include the Antarctic region. Tax preparation for military Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Tax preparation for military Interest Income Interest income that is not connected with a U. Tax preparation for military S. Tax preparation for military trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Tax preparation for military State and local government obligations. Tax preparation for military   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Tax preparation for military S. Tax preparation for military possession, generally is not included in income. Tax preparation for military However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Tax preparation for military Portfolio interest. Tax preparation for military   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Tax preparation for military To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Tax preparation for military Note. Tax preparation for military For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Tax preparation for military Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Tax preparation for military Obligations in registered form. Tax preparation for military   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Tax preparation for military   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Tax preparation for military   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Tax preparation for military For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Tax preparation for military Obligations not in registered form. Tax preparation for military    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Tax preparation for military A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Tax preparation for military   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Tax preparation for military In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Tax preparation for military Interest that does not qualify as portfolio interest. Tax preparation for military   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Tax preparation for military You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Tax preparation for military Contingent interest. Tax preparation for military   Portfolio interest does not include contingent interest. Tax preparation for military Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Tax preparation for military For exceptions, see Internal Revenue Code section 871(h)(4)(C). Tax preparation for military Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Tax preparation for military Related persons. Tax preparation for military   Related persons include the following. Tax preparation for military Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Tax preparation for military ), and lineal descendants (children, grandchildren, etc. Tax preparation for military ). Tax preparation for military Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Tax preparation for military Certain corporations, partnerships, and other entities. Tax preparation for military For details, see Nondeductible Loss in chapter 2 of Publication 544. Tax preparation for military Exception for existing debt. Tax preparation for military   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Tax preparation for military Dividend Income The following dividend income is exempt from the 30% tax. Tax preparation for military Certain dividends paid by foreign corporations. Tax preparation for military   There is no 30% tax on U. Tax preparation for military S. Tax preparation for military source dividends you receive from a foreign corporation. Tax preparation for military See Second exception under Dividends in chapter 2 for how to figure the amount of U. Tax preparation for military S. Tax preparation for military source dividends. Tax preparation for military Certain interest-related dividends. Tax preparation for military   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Tax preparation for military The mutual fund will designate in writing which dividends are interest-related dividends. Tax preparation for military Certain short-term capital gain dividends. Tax preparation for military   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Tax preparation for military The mutual fund will designate in writing which dividends are short-term capital gain dividends. Tax preparation for military This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Tax preparation for military Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Tax preparation for military S. Tax preparation for military source income may be exempt from U. Tax preparation for military S. Tax preparation for military tax, but only if you meet one of the situations discussed next. Tax preparation for military Employees of foreign persons, organizations, or offices. Tax preparation for military   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Tax preparation for military S. Tax preparation for military sources and is tax exempt if you meet all three of the following conditions. Tax preparation for military You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Tax preparation for military S. Tax preparation for military corporation, a U. Tax preparation for military S. Tax preparation for military partnership, or a U. Tax preparation for military S. Tax preparation for military citizen or resident. Tax preparation for military You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Tax preparation for military Your pay for these services is not more than $3,000. Tax preparation for military If you do not meet all three conditions, your income from personal services performed in the United States is U. Tax preparation for military S. Tax preparation for military source income and is taxed according to the rules in chapter 4. Tax preparation for military   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Tax preparation for military To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Tax preparation for military If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Tax preparation for military   A day means a calendar day during any part of which you are physically present in the United States. Tax preparation for military Example 1. Tax preparation for military During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Tax preparation for military S. Tax preparation for military partnership. Tax preparation for military Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Tax preparation for military That office paid him a total gross salary of $2,800 for those services. Tax preparation for military During 2013, he was not engaged in a trade or business in the United States. Tax preparation for military The salary is not considered U. Tax preparation for military S. Tax preparation for military source income and is exempt from U. Tax preparation for military S. Tax preparation for military tax. Tax preparation for military Example 2. Tax preparation for military The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Tax preparation for military He received $2,875 in 2013, and $1,625 in 2014. Tax preparation for military During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Tax preparation for military Henry's salary is U. Tax preparation for military S. Tax preparation for military source income and is taxed under the rules in chapter 4. Tax preparation for military Crew members. Tax preparation for military   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Tax preparation for military S. Tax preparation for military possession is not U. Tax preparation for military S. Tax preparation for military source income and is exempt from U. Tax preparation for military S. Tax preparation for military tax. Tax preparation for military This exemption does not apply to compensation for services performed on foreign aircraft. Tax preparation for military Students and exchange visitors. Tax preparation for military   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Tax preparation for military   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Tax preparation for military It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Tax preparation for military   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Tax preparation for military Foreign employer. Tax preparation for military   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Tax preparation for military S. Tax preparation for military possession by a U. Tax preparation for military S. Tax preparation for military corporation, a U. Tax preparation for military S. Tax preparation for military partnership, or an individual who is a U. Tax preparation for military S. Tax preparation for military citizen or resident. Tax preparation for military   The term “foreign employer” does not include a foreign government. Tax preparation for military Pay from a foreign government that is exempt from U. Tax preparation for military S. Tax preparation for military income tax is discussed in chapter 10. Tax preparation for military Income from certain annuities. Tax preparation for military   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Tax preparation for military S. Tax preparation for military income tax if you meet both of the following conditions. Tax preparation for military You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Tax preparation for military At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Tax preparation for military S. Tax preparation for military citizens or residents. Tax preparation for military   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Tax preparation for military S. Tax preparation for military citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Tax preparation for military   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Tax preparation for military Income affected by treaties. Tax preparation for military   Income of any kind that is exempt from U. Tax preparation for military S. Tax preparation for military tax under a treaty to which the United States is a party is excluded from your gross income. Tax preparation for military Income on which the tax is only limited by treaty, however, is included in gross income. Tax preparation for military See chapter 9. Tax preparation for military Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Tax preparation for military Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Tax preparation for military If you are married and file a joint return, you may be able to exclude up to $500,000. Tax preparation for military For information on the requirements for this exclusion, see Publication 523. Tax preparation for military This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Tax preparation for military Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Tax preparation for military The rules discussed here apply to both resident and nonresident aliens. Tax preparation for military If a nonresident alien receives a grant that is not from U. Tax preparation for military S. Tax preparation for military sources, it is not subject to U. Tax preparation for military S. Tax preparation for military tax. Tax preparation for military See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Tax preparation for military S. Tax preparation for military sources. Tax preparation for military A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Tax preparation for military Candidate for a degree. Tax preparation for military   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Tax preparation for military Eligible educational institution. Tax preparation for military   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Tax preparation for military Qualified education expenses. Tax preparation for military   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Tax preparation for military These items must be required of all students in your course of instruction. Tax preparation for military However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Tax preparation for military Expenses that do not qualify. Tax preparation for military   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Tax preparation for military This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Tax preparation for military Scholarship or fellowship amounts used to pay these costs are taxable. Tax preparation for military Amounts used to pay expenses that do not qualify. Tax preparation for military   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Tax preparation for military Payment for services. Tax preparation for military   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Tax preparation for military This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Tax preparation for military Example. Tax preparation for military On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Tax preparation for military As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Tax preparation for military Of the $2,500 scholarship, $1,000 represents payment for her services. Tax preparation for military Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Tax preparation for military Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Pennsylvania

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Altoona 1601 Eleventh Ave.
Altoona, PA 16601

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
 

Services Provided

(814) 944-3532
Bethlehem 3 W. Broad St.
Bethlehem, PA 18018

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
 

Services Provided

(610) 865-8208
Butler 220 S. Main St.
Butler PA 16001

Monday-Thursday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 282-4531
Cranberry 230 Executive Drive
Cranberry TWP, PA 16066

Monday - 8:30 a.m. - 3:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 772-5111
Erie 1314 Griswold Plaza
Erie, PA 16501

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(814) 456-8967
Harrisburg 228 Walnut St.
Harrisburg, PA 17108

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 777-9650
Horsham 200 Lakeside Drive
Horsham, PA 19044

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:30 p.m. - 2:30 p.m.)

 

Services Provided

(215) 887-6134
Johnstown 319 Washington St.
Johnstown, PA 15901 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(814) 533-4221 
King of Prussia  601 South Henderson Rd.
King of Prussia, PA 19406 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(610) 992-5130 
Lancaster  1720 Hempstead Rd. 
Lancaster, PA 17601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 291-1994

 

Media  1400 N. Providence Rd.
Media, PA 19063 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 891-6002 
Monroeville  4314 Old William Penn Highway
Monroeville, PA 15146

Monday-Friday - 8:30 a.m. - 4:30 p.m..
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(412) 856-1913

 

Philadelphia  600 Arch St.
Philadelphia, PA 19106 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(215) 861-1225 
Pittsburgh  1000 Liberty Avenue
Pittsburgh, PA 15222 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(412) 395-5667 
Reading  201 Penn St.
Reading, PA 19601 

Monday-Friday - 8:30  a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 320-5154 
Scranton  409 Lackawanna Ave.
Scranton, PA 18503 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(570) 961-2493

 

State College/
remote Taxpayer
Assistance
available at
RSVP of
Centre County
Willowbank
Building
 
RSVP of Centre County,
Willowbank Building
420 Holmes Street,
Room 339
Bellefonte,PA 16823

Monday-Friday, 8:30 a.m.-4:00 p.m.
(Closed Wednesdays from 12:00 noon to 1:00 p.m.)

 

 Virtual Services Provided

(814) 234-8735
Washington  162 W. Chestnut St.
Washington, PA 15301 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 229-5985 
Wilkes-Barre  7 North Wilkes-Barre Blvd.
Wilkes-Barre, PA 18702

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(570) 821-4076 
Williamsport  330 Pine St.
Williamsport, PA 17701 

Monday - Friday - 8:30 a.m.-4:30 p.m.; 
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be closed 3/31**

 

Services Provided

(570) 326-1632 
York  2670 Industrial Highway
York, PA 17402 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(717) 757-4977

 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (215) 861-1304 in Philadelphia or (412) 395-5987 in Pittsburgh, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104
 

Partnerships

IRS and organizations all over the country are partnering to assist individual and families. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
600 Arch St.
Philadelphia, PA 19106

Internal Revenue Service
WS Moorehead Bldg
1000 Liberty Ave.
Pittsburgh, PA 15226

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 31-Mar-2014

The Tax Preparation For Military

Tax preparation for military Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. Tax preparation for military After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. Tax preparation for military Examination selection criteria. Tax preparation for military   Your return may be selected for examination on the basis of computer scoring. Tax preparation for military A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. Tax preparation for military If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. Tax preparation for military   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. Tax preparation for military Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. Tax preparation for military   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. Tax preparation for military This information can come from a number of sources, including newspapers, public records, and individuals. Tax preparation for military The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. Tax preparation for military Notice of IRS contact of third parties. Tax preparation for military    The IRS must give you reasonable notice before contacting other persons about your tax matters. Tax preparation for military You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. Tax preparation for military The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. Tax preparation for military    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. Tax preparation for military Taxpayer Advocate Service. Tax preparation for military   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. Tax preparation for military If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. Tax preparation for military    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. Tax preparation for military Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. Tax preparation for military   For more information, see Publication 1546. Tax preparation for military See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. Tax preparation for military Comments from small business. Tax preparation for military    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. Tax preparation for military The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. Tax preparation for military If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. Tax preparation for military Fax your comments to 1-202-481-5719. Tax preparation for military Write to the following address: Office of the National Ombudsman U. Tax preparation for military S. Tax preparation for military Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. Tax preparation for military Send an email to ombudsman@sba. Tax preparation for military gov. Tax preparation for military File a comment or complaint online at www. Tax preparation for military sba. Tax preparation for military gov/ombudsman. Tax preparation for military If Your Return Is Examined Some examinations are handled entirely by mail. Tax preparation for military Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. Tax preparation for military If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. Tax preparation for military However, the IRS makes the final determination of when, where, and how the examination will take place. Tax preparation for military Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. Tax preparation for military If you filed a joint return, either you or your spouse, or both, can meet with the IRS. Tax preparation for military The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. Tax preparation for military If you want someone to represent you in your absence, you must furnish that person with proper written authorization. Tax preparation for military You can use Form 2848 or any other properly written authorization. Tax preparation for military If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. Tax preparation for military In most cases, the IRS must suspend the interview and reschedule it. Tax preparation for military The IRS cannot suspend the interview if you are there because of an administrative summons. Tax preparation for military Third party authorization. Tax preparation for military   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. Tax preparation for military The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. Tax preparation for military For more information, see the instructions for your return. Tax preparation for military Confidentiality privilege. Tax preparation for military   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Tax preparation for military   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. Tax preparation for military   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. Tax preparation for military   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. Tax preparation for military Recordings. Tax preparation for military    You can make an audio recording of the examination interview. Tax preparation for military Your request to record the interview should be made in writing. Tax preparation for military You must notify the examiner 10 days in advance and bring your own recording equipment. Tax preparation for military The IRS also can record an interview. Tax preparation for military If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. Tax preparation for military Transfers to another area. Tax preparation for military    Generally, your return is examined in the area where you live. Tax preparation for military But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. Tax preparation for military Repeat examinations. Tax preparation for military    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. Tax preparation for military If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. Tax preparation for military The Examination An examination usually begins when you are notified that your return has been selected. Tax preparation for military The IRS will tell you which records you will need. Tax preparation for military The examination can proceed more easily if you gather your records before any interview. Tax preparation for military Any proposed changes to your return will be explained to you or your authorized representative. Tax preparation for military It is important that you understand the reasons for any proposed changes. Tax preparation for military You should not hesitate to ask about anything that is unclear to you. Tax preparation for military The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. Tax preparation for military The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. Tax preparation for military However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. Tax preparation for military Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. Tax preparation for military If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. Tax preparation for military A more complete discussion of appeal rights is found later under Appeal Rights . Tax preparation for military If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. Tax preparation for military You must pay interest on any additional tax. Tax preparation for military If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. Tax preparation for military If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. Tax preparation for military If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. Tax preparation for military This period is extended to 21 calendar days if the amount due is less than $100,000. Tax preparation for military If you are due a refund, you will receive it sooner if you sign the agreement form. Tax preparation for military You will be paid interest on the refund. Tax preparation for military If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. Tax preparation for military You should keep this letter with your tax records. Tax preparation for military If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. Tax preparation for military If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. Tax preparation for military If an agreement is reached, your case will be closed. Tax preparation for military If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. Tax preparation for military The examiner will forward your case for processing. Tax preparation for military Fast track mediation. Tax preparation for military   The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Tax preparation for military   Most cases that are not docketed in any court qualify for fast track mediation. Tax preparation for military Mediation can take place at a conference you request with a supervisor, or later. Tax preparation for military The process involves an Appeals Officer who has been trained in mediation. Tax preparation for military You may represent yourself at the mediation session, or someone else can act as your representative. Tax preparation for military For more information, see Publication 3605. Tax preparation for military 30-day letter and 90-day letter. Tax preparation for military   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. Tax preparation for military You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. Tax preparation for military The letter will explain what steps you should take, depending on which action you choose. Tax preparation for military Be sure to follow the instructions carefully. Tax preparation for military Appeal Rights are explained later. Tax preparation for military 90-day letter. Tax preparation for military   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. Tax preparation for military You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. Tax preparation for military Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . Tax preparation for military The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Tax preparation for military Suspension of interest and penalties. Tax preparation for military   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. Tax preparation for military However, if you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. Tax preparation for military If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. Tax preparation for military   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. Tax preparation for military Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. Tax preparation for military    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. Tax preparation for military Seeking relief from improperly assessed interest. Tax preparation for military   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. Tax preparation for military   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. Tax preparation for military The IRS will review the Form 843 and notify you whether interest will be abated. Tax preparation for military If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. Tax preparation for military If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. Tax preparation for military   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. Tax preparation for military If the IRS denies your claim, the Tax Court may be able to review that determination. Tax preparation for military See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . Tax preparation for military If you later agree. Tax preparation for military    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. Tax preparation for military Keep a copy for your records. Tax preparation for military You can pay any additional amount you owe without waiting for a bill. Tax preparation for military Include interest on the additional tax at the applicable rate. Tax preparation for military This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. Tax preparation for military The examiner can tell you the interest rate(s) or help you figure the amount. Tax preparation for military   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. Tax preparation for military Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. Tax preparation for military   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. Tax preparation for military This period is extended to 21 calendar days if the amount due is less than $100,000. Tax preparation for military How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. Tax preparation for military Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. Tax preparation for military You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. Tax preparation for military Both a deposit and a payment stop any further accrual of interest. Tax preparation for military However, making a deposit or payment will stop the accrual of interest on only the amount you sent. Tax preparation for military Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. Tax preparation for military To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. Tax preparation for military Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. Tax preparation for military However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. Tax preparation for military Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. Tax preparation for military The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. Tax preparation for military The IRS determines that the deposit should be applied against another tax liability. Tax preparation for military Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). Tax preparation for military The deposit returned will be treated as a tax payment to the extent of the disputed tax. Tax preparation for military A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. Tax preparation for military Notice not mailed. Tax preparation for military    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. Tax preparation for military You must make your request in writing. Tax preparation for military   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. Tax preparation for military Keep copies of all correspondence you send to the IRS. Tax preparation for military   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. Tax preparation for military If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. Tax preparation for military See Tax Court , later under Appeal Rights . Tax preparation for military Notice mailed. Tax preparation for military    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. Tax preparation for military You will still be able to petition the Tax Court. Tax preparation for military   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. Tax preparation for military Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. Tax preparation for military The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. Tax preparation for military If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. Tax preparation for military Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. Tax preparation for military You will still have the right to take your case to the Tax Court. Tax preparation for military Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. Tax preparation for military To be valid, your request must be approved by the IRS. Tax preparation for military However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. Tax preparation for military Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. Tax preparation for military You will continue to be charged interest and penalties on the amount you owe until it is paid in full. Tax preparation for military Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). Tax preparation for military If your income is below a certain level, you may qualify to pay a reduced fee of $43. Tax preparation for military For more information about installment agreements, see Form 9465, Installment Agreement Request. Tax preparation for military Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). Tax preparation for military As a result, the net rate is zero for that period. Tax preparation for military Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). Tax preparation for military Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. Tax preparation for military The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. Tax preparation for military Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. Tax preparation for military An audit notification letter is such a contact. Tax preparation for military The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. Tax preparation for military Ministerial act. Tax preparation for military    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. Tax preparation for military A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. Tax preparation for military Example 1. Tax preparation for military You move from one state to another before the IRS selects your tax return for examination. Tax preparation for military A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. Tax preparation for military When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. Tax preparation for military The examination group manager approves your request. Tax preparation for military After your request has been approved, the transfer is a ministerial act. Tax preparation for military The IRS can reduce the interest because of any unreasonable delay in transferring the case. Tax preparation for military Example 2. Tax preparation for military An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. Tax preparation for military After you and the IRS discuss the issues, the notice is prepared and reviewed. Tax preparation for military After the review process, issuing the notice of deficiency is a ministerial act. Tax preparation for military If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. Tax preparation for military Managerial act. Tax preparation for military    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. Tax preparation for military A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. Tax preparation for military Example. Tax preparation for military A revenue agent is examining your tax return. Tax preparation for military During the middle of the examination, the agent is sent to an extended training course. Tax preparation for military The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. Tax preparation for military Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. Tax preparation for military How to request abatement of interest. Tax preparation for military    You request an abatement (reduction) of interest on Form 843. Tax preparation for military You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. Tax preparation for military   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. Tax preparation for military If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. Tax preparation for military   Generally, you should file a separate Form 843 for each tax period and each type of tax. Tax preparation for military However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). Tax preparation for military   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. Tax preparation for military Tax Court can review failure to abate interest. Tax preparation for military    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. Tax preparation for military The IRS has mailed you a notice of final determination or a notice of disallowance. Tax preparation for military You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. Tax preparation for military   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. Tax preparation for military For this purpose, individuals filing a joint return shall be treated as separate individuals. Tax preparation for military For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. Tax preparation for military For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. Tax preparation for military Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. Tax preparation for military The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. Tax preparation for military The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. Tax preparation for military If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. Tax preparation for military To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. Tax preparation for military Notify you when the adjustments are made. Tax preparation for military Refund any interest paid by you where appropriate. Tax preparation for military For more information on disaster area losses, see Disaster Area Losses in Publication 547. Tax preparation for military For more information on other tax relief for victims of terrorist attacks, see Publication 3920. Tax preparation for military Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. Tax preparation for military If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. Tax preparation for military The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). Tax preparation for military There is doubt as to whether you can pay the amount you owe based on your financial situation. Tax preparation for military An economic hardship would result if you had to pay the full amount owed. Tax preparation for military Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. Tax preparation for military If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. Tax preparation for military The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. Tax preparation for military For more information, see Publication 3605. Tax preparation for military Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. Tax preparation for military The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. Tax preparation for military The 30 days immediately after the offer is rejected. Tax preparation for military While your timely-filed appeal is being considered by Appeals. Tax preparation for military Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. Tax preparation for military For more information about submitting an offer in compromise, see Form 656. Tax preparation for military Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. Tax preparation for military Most differences can be settled within this system without expensive and time-consuming court trials. Tax preparation for military However, your reasons for disagreeing must come within the scope of the tax laws. Tax preparation for military For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. Tax preparation for military In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. Tax preparation for military See Appeals to the Courts , later, for more information. Tax preparation for military Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. Tax preparation for military The Appeals Office is the only level of appeal within the IRS. Tax preparation for military Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. Tax preparation for military If you want an appeals conference, follow the instructions in the letter you received. Tax preparation for military Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. Tax preparation for military You or your representative should be prepared to discuss all disputed issues at the conference. Tax preparation for military Most differences are settled at this level. Tax preparation for military If agreement is not reached at your appeals conference, you may be eligible to take your case to court. Tax preparation for military See Appeals to the Courts , later. Tax preparation for military Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. Tax preparation for military Also, see the special appeal request procedures in Publication 1660. Tax preparation for military Written protest. Tax preparation for military   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. Tax preparation for military All partnership and S corporation cases without regard to the dollar amount at issue. Tax preparation for military All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. Tax preparation for military   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. Tax preparation for military The IRS urges you to provide as much information as you can, as it will help speed up your appeal. Tax preparation for military That will save you both time and money. Tax preparation for military    Be sure to send the protest within the time limit specified in the letter you received. Tax preparation for military Small case request. Tax preparation for military   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. Tax preparation for military In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. Tax preparation for military If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. Tax preparation for military For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. Tax preparation for military Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. Tax preparation for military If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. Tax preparation for military You can use a Form 2848 or any other properly written power of attorney or authorization. Tax preparation for military You can also bring witnesses to support your position. Tax preparation for military Confidentiality privilege. Tax preparation for military   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Tax preparation for military See Confidentiality privilege under If Your Return Is Examined , earlier. Tax preparation for military Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. Tax preparation for military These courts are independent of the IRS. Tax preparation for military If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. Tax preparation for military However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. Tax preparation for military If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. Tax preparation for military See Appeal Within the IRS, earlier. Tax preparation for military Prohibition on requests to taxpayers to give up rights to bring civil action. Tax preparation for military   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. Tax preparation for military However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. Tax preparation for military Burden of proof. Tax preparation for military   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. Tax preparation for military You complied with all substantiation requirements of the Internal Revenue Code. Tax preparation for military You maintained all records required by the Internal Revenue Code. Tax preparation for military You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. Tax preparation for military You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. Tax preparation for military    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. Tax preparation for military Use of statistical information. Tax preparation for military   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. Tax preparation for military Penalties. Tax preparation for military   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. Tax preparation for military Recovering litigation or administrative costs. Tax preparation for military   These are the expenses that you pay to defend your position to the IRS or the courts. Tax preparation for military You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. Tax preparation for military You exhaust all administrative remedies within the IRS. Tax preparation for military Your net worth is below a certain limit (see Net worth requirements , later). Tax preparation for military You do not unreasonably delay the proceeding. Tax preparation for military You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. Tax preparation for military You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. Tax preparation for military ustaxcourt. Tax preparation for military gov  www. Tax preparation for military ustaxcourt. Tax preparation for military gov . Tax preparation for military   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. Tax preparation for military Note. Tax preparation for military If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. Tax preparation for military Prevailing party. Tax preparation for military   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. Tax preparation for military   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. Tax preparation for military The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. Tax preparation for military ), or Has lost in courts of appeal for other circuits on substantially similar issues. Tax preparation for military   The court will generally decide who is the prevailing party. Tax preparation for military Reasonable litigation costs. Tax preparation for military   These include the following costs: Reasonable court costs. Tax preparation for military The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. Tax preparation for military The reasonable costs of expert witnesses. Tax preparation for military Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Tax preparation for military See Attorney fees , later. Tax preparation for military Reasonable administrative costs. Tax preparation for military   These include the following costs: Any administrative fees or similar charges imposed by the IRS. Tax preparation for military The reasonable costs of studies, analyses, engineering reports, tests, or projects. Tax preparation for military The reasonable costs of expert witnesses. Tax preparation for military Attorney fees that generally may not exceed $125 per hour. Tax preparation for military See Attorney fees , later. Tax preparation for military Timing of costs. Tax preparation for military    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. Tax preparation for military Net worth requirements. Tax preparation for military   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. Tax preparation for military For this purpose, individuals filing a joint return are treated as separate individuals. Tax preparation for military For estates — your net worth does not exceed $2 million as of the date of the decedent's death. Tax preparation for military For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. Tax preparation for military For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. Tax preparation for military Qualified offer rule. Tax preparation for military    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. Tax preparation for military You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. Tax preparation for military Qualified offer. Tax preparation for military    This is a written offer made by you during the qualified offer period. Tax preparation for military It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. Tax preparation for military   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. Tax preparation for military Qualified offer period. Tax preparation for military    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. Tax preparation for military It ends 30 days before your case is first set for trial. Tax preparation for military Attorney fees. Tax preparation for military   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Tax preparation for military However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. Tax preparation for military See IRS. Tax preparation for military gov for more information. Tax preparation for military    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. Tax preparation for military In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. Tax preparation for military   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. Tax preparation for military Jurisdiction for determination of employment status. Tax preparation for military    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. Tax preparation for military Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). Tax preparation for military   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. Tax preparation for military S. Tax preparation for military Tax Court for a determination of employment status. Tax preparation for military There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. Tax preparation for military   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. Tax preparation for military Section 530(a) of the Revenue Act of 1978. Tax preparation for military   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. Tax preparation for military It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. Tax preparation for military Tax Court review of request for relief from joint and several liability on a joint return. Tax preparation for military    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). Tax preparation for military You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. Tax preparation for military   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. Tax preparation for military See Publication 971 for more information. Tax preparation for military Note. Tax preparation for military Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. Tax preparation for military See Rev. Tax preparation for military Proc. Tax preparation for military 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. Tax preparation for military irs. Tax preparation for military gov/pub/irs-irbs/irb03-05. Tax preparation for military pdf. Tax preparation for military Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. Tax preparation for military For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. Tax preparation for military For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. Tax preparation for military For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. Tax preparation for military You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. Tax preparation for military You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). Tax preparation for military The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Tax preparation for military Withdrawal of notice of deficiency. Tax preparation for military If you consent, the IRS can withdraw a notice of deficiency. Tax preparation for military A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. Tax preparation for military However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. Tax preparation for military See Revenue Procedure 98-54 for a more detailed explanation of the requirements. Tax preparation for military Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. Tax preparation for military The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. Tax preparation for military After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. Tax preparation for military Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. Tax preparation for military Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. Tax preparation for military If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. Tax preparation for military Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). Tax preparation for military Collection can proceed even if you think that the amount is excessive. Tax preparation for military Publication 594 explains IRS collection procedures. Tax preparation for military If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. Tax preparation for military You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. Tax preparation for military Small tax case procedure. Tax preparation for military   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. Tax preparation for military If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. Tax preparation for military You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. Tax preparation for military W. Tax preparation for military , Washington, DC 20217. Tax preparation for military More information can be found on the Tax Court's website at www. Tax preparation for military ustaxcourt. Tax preparation for military gov. Tax preparation for military Motion to request redetermination of interest. Tax preparation for military   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. Tax preparation for military You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. Tax preparation for military The assessment included interest. Tax preparation for military You have paid the entire amount of the deficiency plus the interest claimed by the IRS. Tax preparation for military The Tax Court has found that you made an overpayment. Tax preparation for military You must file the motion within one year after the decision of the Tax Court becomes final. Tax preparation for military District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. Tax preparation for military The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. Tax preparation for military Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. Tax preparation for military Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. Tax preparation for military As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. Tax preparation for military If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. Tax preparation for military If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. Tax preparation for military You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. Tax preparation for military However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. Tax preparation for military You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. Tax preparation for military However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. Tax preparation for military For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. Tax preparation for military Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. Tax preparation for military In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. Tax preparation for military The court can order these refunds before its decision on the case is final. Tax preparation for military Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. Tax preparation for military Note. Tax preparation for military The court may no longer order a refund of an overpayment after the case is final. Tax preparation for military Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. Tax preparation for military Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. Tax preparation for military You can claim a credit or refund by filing Form 1040X. Tax preparation for military See Time for Filing a Claim for Refund , later. Tax preparation for military File your claim by mailing it to the IRS Service Center where you filed your original return. Tax preparation for military File a separate form for each year or period involved. Tax preparation for military Include an explanation of each item of income, deduction, or credit on which you are basing your claim. Tax preparation for military Corporations should file Form 1120X, Amended U. Tax preparation for military S. Tax preparation for military Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. Tax preparation for military See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. Tax preparation for military Requesting a copy of your tax return. Tax preparation for military   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. Tax preparation for military This includes a copy of the Form W-2 or Form 1099 filed with your return. Tax preparation for military Use Form 4506 to make your request. Tax preparation for military You will be charged a fee, which you must pay when you submit Form 4506. Tax preparation for military Requesting a copy of your tax account information. Tax preparation for military   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. Tax preparation for military The tax return transcript contains most of the line items of a tax return. Tax preparation for military A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. Tax preparation for military A record of account is a combination of line item information and later adjustments to the account. Tax preparation for military Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. Tax preparation for military Penalty for erroneous claim for refund. Tax preparation for military   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. Tax preparation for military An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. Tax preparation for military The penalty may be waived if you can show that you had a reasonable basis for making the claim. Tax preparation for military Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Tax preparation for military If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. Tax preparation for military If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. Tax preparation for military Returns you filed before the due date are considered filed on the due date. Tax preparation for military This is true even when the due date is a Saturday, Sunday, or legal holiday. Tax preparation for military Disaster area claims for refund. Tax preparation for military   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. Tax preparation for military This section discusses the special rules that apply to Presidentially declared disaster area refunds. Tax preparation for military    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. Tax preparation for military Postponed refund deadlines. Tax preparation for military   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. Tax preparation for military The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. Tax preparation for military The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Tax preparation for military For more information, see Publication 547. Tax preparation for military   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. Tax preparation for military A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. Tax preparation for military fema. Tax preparation for military gov and at the IRS website at www. Tax preparation for military irs. Tax preparation for military gov. Tax preparation for military Nonfilers can get refund of overpayments paid within 3-year period. Tax preparation for military   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. Tax preparation for military This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. Tax preparation for military The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. Tax preparation for military For more information, see Publication 3920. Tax preparation for military Claim for refund by estates electing the installment method of payment. Tax preparation for military   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. Tax preparation for military S. Tax preparation for military District Court or the U. Tax preparation for military S. Tax preparation for military Court of Federal Claims before all the installment payments have been made. Tax preparation for military However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. Tax preparation for military All installment payments due on or before the date the suit is filed have been made. Tax preparation for military No accelerated installment payments have been made. Tax preparation for military No Tax Court case is pending with respect to any estate tax liability. Tax preparation for military If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. Tax preparation for military No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. Tax preparation for military The executor has not included any previously litigated issues in the current suit for refund. Tax preparation for military The executor does not discontinue making installment payments timely, while the court considers the suit for refund. Tax preparation for military    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. Tax preparation for military This includes any part of the disallowed amount previously collected by the IRS. Tax preparation for military Protective claim for refund. Tax preparation for military   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. Tax preparation for military A protective claim can be either a formal claim or an amended return for credit or refund. Tax preparation for military Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. Tax preparation for military A protective claim preserves your right to claim a refund when the contingency is resolved. Tax preparation for military A protective claim does not have to state a particular dollar amount or demand an immediate refund. Tax preparation for military However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. Tax preparation for military   Generally, the IRS will delay action on the protective claim until the contingency is resolved. Tax preparation for military Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. Tax preparation for military   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. Tax preparation for military Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. Tax preparation for military Special refunds. Tax preparation for military   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. Tax preparation for military These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. Tax preparation for military   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. Tax preparation for military For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. Tax preparation for military Periods of financial disability. Tax preparation for military   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. Tax preparation for military    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. Tax preparation for military   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. Tax preparation for military Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. Tax preparation for military    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. Tax preparation for military Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi