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Tax Return

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Tax Return

Tax return Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. Tax return , Liabilities. Tax return B Basis Adjusted, Adjusted basis. Tax return Original, Basis. Tax return Bonds, U. Tax return S. Tax return Treasury, U. Tax return S. Tax return Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. Tax return Lease, Cancellation of a lease. Tax return Real property sale, Canceling a sale of real property. Tax return Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. Tax return Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. Tax return Charitable organization Bargain sale to, Bargain sales to charity. Tax return , Bargain sale to charity. Tax return Gift to, Gift to charitable organization. Tax return Classes of assets, Classes of assets. Tax return Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. Tax return Commodities derivative financial instruments, Commodities derivative financial instrument. Tax return Condemnations, Condemnations, Section 1231 transactions. Tax return Conversion transactions, Conversion Transactions Copyrights, Copyright. Tax return , Copyrights. Tax return Covenant not to compete, Covenant not to compete. Tax return D Debt cancellation, Cancellation of debt. Tax return , Cancellation of debt. Tax return Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. Tax return Records, Depreciation Recapture Section 1245, Section 1245 property defined. Tax return , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. Tax return Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. Tax return E Easement, Easement. Tax return Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. Tax return U. Tax return S. Tax return Treasury notes or bonds, U. Tax return S. Tax return Treasury Notes or Bonds F Fair market value, Fair market value. Tax return Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. Tax return D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. Tax return , Forms 1099-A and 1099-C. Tax return 1099-B, Form 1099-B. Tax return 1099-C, Forms 1099-A and 1099-C. Tax return , Forms 1099-A and 1099-C. Tax return 1099-S, Form 1099-S. Tax return 4797, Business property. Tax return , Reporting the exchange. Tax return , Form 4797 8594, Reporting requirement. Tax return 8824, Reporting the exchange. Tax return 8949, Forms to file. Tax return , Personal-use property. Tax return , Reporting the exchange. Tax return , More information. Tax return , Timber, Introduction, Form 1099-B. Tax return , Personal-use property. Tax return , Mark-to-market election. Tax return Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. Tax return G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. Tax return Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. Tax return Help (see Tax help) Holding period, Holding period. Tax return Housing, low income, Low-income housing. Tax return , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. Tax return Information returns, Information Returns Inherited property, Inherited property. Tax return Installment sales, Installment Sales, Installment sale. Tax return Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. Tax return Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. Tax return Liabilities, assumption, Liabilities. Tax return Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. Tax return Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. Tax return Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. Tax return M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. Tax return S. Tax return Treasury, U. Tax return S. Tax return Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. Tax return Related persons, Related persons. Tax return , Controlled entity. Tax return Sale or exchange of interest, Partnership Interests, Partnership interests. Tax return , Partnership interests. Tax return Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. Tax return Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. Tax return Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. Tax return Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. Tax return Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. Tax return Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. Tax return Replacement property, Replacement property. Tax return , Replacement property to be produced. Tax return Repossession, Foreclosures and Repossessions, Repossession. Tax return Residual method, sale of business, Residual method. Tax return Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. Tax return , Bargain sale to charity. Tax return Installment, Installment Sales, Installment sale. Tax return Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. Tax return Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. Tax return Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. Tax return Foreclosure, Foreclosure. Tax return Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. Tax return Residential, Residential rental property. Tax return Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. Tax return Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. Tax return Indirect ownership, Ownership of stock or partnership interests. Tax return Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. Tax return T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. Tax return Timber, Timber, Section 1231 transactions. Tax return Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. Tax return S. Tax return Treasury bonds, U. Tax return S. Tax return Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. Tax return Prev  Up     Home   More Online Publications
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Understanding your CP21I Notice

We made changes to your tax return for the tax year specified on the notice for Individual
Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result
of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

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

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


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

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

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

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

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

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.


Tips for next year

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

Page Last Reviewed or Updated: 26-Feb-2014

The Tax Return

Tax return 11. Tax return   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. Tax return By interview. Tax return Repeat examinations. Tax return The first part of this chapter explains some of your most important rights as a taxpayer. Tax return The second part explains the examination, appeal, collection, and refund processes. Tax return Declaration of Taxpayer Rights Protection of your rights. Tax return   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Tax return Privacy and confidentiality. Tax return   The IRS will not disclose to anyone the information you give us, except as authorized by law. Tax return You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. Tax return Professional and courteous service. Tax return   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. Tax return If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. Tax return Representation. Tax return   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. Tax return Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Tax return If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. Tax return   You can have someone accompany you at an interview. Tax return You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. Tax return Payment of only the correct amount of tax. Tax return   You are responsible for paying only the correct amount of tax due under the law—no more, no less. Tax return If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. Tax return Help with unresolved tax problems. Tax return   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Tax return Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. Tax return For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. Tax return Appeals and judicial review. Tax return   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. Tax return You can also ask a court to review your case. Tax return Relief from certain penalties and interest. Tax return   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. Tax return We will waive interest that is the result of certain errors or delays caused by an IRS employee. Tax return Examinations, Appeals, Collections, and Refunds Examinations (audits). Tax return   We accept most taxpayers' returns as filed. Tax return If we inquire about your return or select it for examination, it does not suggest that you are dishonest. Tax return The inquiry or examination may or may not result in more tax. Tax return We may close your case without change; or, you may receive a refund. Tax return   The process of selecting a return for examination usually begins in one of two ways. Tax return First, we use computer programs to identify returns that may have incorrect amounts. Tax return These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Tax return Second, we use information from outside sources that indicates that a return may have incorrect amounts. Tax return These sources may include newspapers, public records, and individuals. Tax return If we determine that the information is accurate and reliable, we may use it to select a return for examination. Tax return   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. Tax return The following sections give an overview of how we conduct examinations. Tax return By mail. Tax return   We handle many examinations and inquiries by mail. Tax return We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. Tax return You can respond by mail or you can request a personal interview with an examiner. Tax return If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Tax return Please do not hesitate to write to us about anything you do not understand. Tax return By interview. Tax return   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. Tax return If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. Tax return If you do not agree with these changes, you can meet with the examiner's supervisor. Tax return Repeat examinations. Tax return   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. Tax return Appeals. Tax return   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. Tax return Most differences can be settled without expensive and time-consuming court trials. Tax return Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Tax return   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. Tax return S. Tax return Tax Court, U. Tax return S. Tax return Court of Federal Claims, or the U. Tax return S. Tax return District Court where you live. Tax return If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. Tax return If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. Tax return You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. Tax return Collections. Tax return   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. Tax return It describes: What to do when you owe taxes. Tax return It describes what to do if you get a tax bill and what to do if you think your bill is wrong. Tax return It also covers making installment payments, delaying collection action, and submitting an offer in compromise. Tax return IRS collection actions. Tax return It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. Tax return   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. Tax return Innocent spouse relief. Tax return   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. Tax return To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. Tax return In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Tax return Do not file Form 8857 with your Form 1040. Tax return For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. Tax return Refunds. Tax return   You can file a claim for refund if you think you paid too much tax. Tax return You must generally file the claim 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 return The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Tax return Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. Tax return   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. Tax return Prev  Up  Next   Home   More Online Publications