Topic 156 – Copy or Transcript of Your Tax Return – How to Get One
Copy of Your Tax Return

There are different ways to obtain tax return information. Most requests can be satisfied with a computer printout of your return information called a transcript. However, sometimes you need an exact copy of a previously filed and processed tax return w…[Read more]

Topic 157 – Change Your Address – How to Notify the IRS
If your address has changed, you need to notify the IRS to ensure you receive any IRS refunds or correspondence. There are several ways to notify the IRS of an address change:

When Filing Your Tax Return
If you change your address before filing your return, enter your new address on your r…[Read more]

Topic 158 – Paying Your Taxes and Ensuring Proper Credit of Payments
If you have a balance due on your personal tax return, paying electronically is a convenient way to pay your federal taxes online, by phone, or from a mobile device. IRS electronic payment options are available on our Payments page and the IRS2Go app. The IRS uses the latest…[Read more]

Topic 159 – How to Get a Transcript or Copy of Form W-2
Transcript

You can use our Get Transcript tool to request your wage and income transcript. It shows the data reported to us on information returns such as Form W-2s, Form 1099 series, Form 1098 series, and Form 5498 series; however, state or local information isn’t included with the Form W-2…[Read more]

Topic 161 – Returning an Erroneous Refund – Paper Check or Direct Deposit
If your refund was a paper Treasury check and hasn’t been cashed:

Write “Void” in the endorsement section on the back of the check.
Submit the check immediately to the appropriate IRS location listed below. The location is based on the city (possibly abbreviated) on the b…[Read more]

Topic 201 – The Collection Process
If you don’t pay your tax in full when you file your tax return, you’ll receive a bill for the amount you owe. This bill starts the collection process, which continues until your account is satisfied or until the IRS may no longer legally collect the tax; for example, when the time or period for collection…[Read more]

Topic 202 – Tax Payment Options
If you’re not able to pay the tax you owe by your original filing due date, the balance is subject to interest and a monthly late payment penalty. There’s also a penalty for failure to file a tax return, so you should file timely even if you can’t pay your balance in full. It’s always in your best interest to pay in…[Read more]

Topic 203 – Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts
The Department of Treasury’s Bureau of the Fiscal Service (BFS) issues IRS tax refunds and Congress authorizes BFS to conduct the Treasury Offset Program (TOP). Through the TOP program, BFS may reduce your refund (overpayment)…[Read more]

Topic 204 – Offers In Compromise
Important Notice: Offer in Compromise applications received on or after March 27, 2017, will now be returned without consideration if taxpayers haven’t filed all required tax returns. The application fee will be returned and any required initial payment submitted with the OIC will be applied to outstanding tax…[Read more]

Topic 205 – Innocent Spouse Relief (Including Separation of Liability and Equitable Relief)
Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows them. When filing jointly, both taxpayers are jointly and severally liable for the tax and any additions to tax, interest, or penalties that arise…[Read more]

Topic 206 – Dishonored Payments
Responding to Taxpayer Inquiries:

My check (payment) didn’t clear. What now?

At times, taxpayers will call the IRS because they received a Letter 608C, Dishonored Check Penalty Explained, stating that their payment was dishonored and returned from a financial institution (bank) unpaid. When this letter is sent out…[Read more]

Topic 253 – Substitute Tax Forms
The IRS provides guidance for the approval and acceptance of computer-prepared and computer-generated tax forms that individual taxpayers and tax practitioners file.

If you want to produce your own version of a tax form, you should first obtain a copy of Publication 1167 (PDF), General Rules and Specifications for…[Read more]

Topic 254 – How to Choose a Tax Return Preparer
If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax return preparer is primarily responsible for the overall substantive accuracy of your return and by law, is required to sign the return and include their preparer tax identification number (PTIN) on it.…[Read more]

Topic 255 – Signing Your Return Electronically
When you file your individual tax return electronically, you must electronically sign the tax return using a personal identification number (PIN): either the Self-Select PIN or the Practitioner PIN method.

Self-Select PIN – The self-select PIN (SSP) method requires you to select a five-digit PIN that…[Read more]

Topic 301 – When, How, and Where to File
When to file

If you’re a calendar year filer and your tax year ends on December 31, the due date for filing your federal individual income tax return is generally April 15 of each year. If you use a fiscal year (tax year ending on the last day of any month other than December), your return is due on or…[Read more]

Topic 303 – Checklist of Common Errors When Preparing Your Tax Return
Before filing your return, make sure it’s correct and complete. It’s important that you review your entire return, even if you have someone else prepare it, because any errors may delay the processing of your return.

The following checklist may help you avoid common…[Read more]

Topic 306 – Penalty for Underpayment of Estimated Tax
The United States income tax system is a pay-as-you-go tax system, which means that you must pay income tax as you earn or receive your income during the year. You can do this either through withholding or by making estimated tax payments. If you don’t pay your tax or you pay an insufficient…[Read more]

Topic 304 – Extensions of Time to File Your Tax Return
There are three ways to request an automatic extension of time to file your U.S. individual income tax return. You must request the extension of time to file by the regular due date of your return to avoid the penalty for filing late. An extension of time to file is not an extension of time to…[Read more]

Topic 305 – Recordkeeping
Well-organized records make it easier to prepare a tax return and help provide answers if your return is selected for examination or if you receive an IRS notice.

You must keep records, such as receipts, canceled checks, and other documents that support an item of income, a deduction, or a credit appearing on a return as…[Read more]

Topic 308 – Amended Returns
If you discover an error after filing your return, you may need to amend your return. The IRS may correct mathematical or clerical errors on a return and may accept returns without certain required forms or schedules. In these instances, there’s no need to amend your return. However, do file an amended return if there’s…[Read more]