vania-janet/multiturn-rag-retrieval-data huggingface dataset:
Preparación gratuita de la declaración de impuestos para contribuyentes calificados | Internal Revenue Service
Preparación gratuita de la declaración de impuestos para contribuyentes calificados | Internal Revenue Service

 Skip to main content
 

Un sitio web oficial del gobierno de los Estados Unidos

 Español
 

English中文 (简体)中文 (繁體)한국어РусскийTiếng ViệtKreyòl ayisyen

Information Menu

Ayuda

Noticias

Organizaciones caritativas y sin fines de lucro

Profesionales de Impuestos

 Buscar
 Toggle search

Search

Include Historical Content
- Todos -No

Include Historical Content
- Todos -No

Buscar

 

Help Menu Mobile

Ayuda

 Menú
 Toggle menu

 

Main navigation mobile

Declarar impuestos

Resumen

INFORMACIÓN PARA

Individuos

Contribuyentes internacionales

Entidades caritativas y sin fines de lucro

Negocios y trabajadores por cuenta propia

Gobiernos federales, estatales y locales

Gobiernos tribales de indígenas estadounidenses

Bonos exentos de impuestos

PRESENTACIÓN DE IMPUESTOS PARA INDIVIDUOS

Cómo presentar

Cuándo presentar

Dónde presentar

Actualice su información

GENERAL

Obtenga su registro tributario

Solicite un número de identificación del empleador (EIN)

Verifique el estado de su declaración enmendada

Obtenga un PIN para la protección de la identidad (IP PIN)

Declare Sus Impuestos Gratis

Pagar

Resumen

PAGAR POR

Cuenta Bancaria (Pago Directo)

Plan de pagos (Plan de pagos a plazos)
Law section
(C) The issue meets the requirements of clause (i) or (ii) of Section 6702(b)(2)(A) of the Internal Revenue Code, as modified by Section 19179.This paragraph does not apply to any issue with respect to a change in circumstances of that person that affects the
	 determination.(d) If review is requested under subparagraph (C) of paragraph (3) of subdivision (a), the levy actions that are the subject of the requested review shall be suspended for the period during which the review is pending. In no event shall any period expire before the 15th day after the day upon which there is a final determination in the review.(e) This section does not apply if the board has made a finding under Section 19081 or Section 19082 that the collection of tax is in jeopardy except that the taxpayer shall be given the opportunity for the review described in this section within a reasonable period of time after the levy.(f) If the board holds in abeyance the collection of a liability imposed under Part 10 (commencing with Section 17001) or Part 10.2 (commencing with Section 18401), that is
	 final and otherwise due and payable, for a period in excess of six months from the date the hold is first placed on the account, the board shall thereafter mail to the taxpayer a notice prior to issuing a levy or filing or recording a notice of state tax lien.(g) This section is operative for collection actions initiated after the date which is 180 days after the effective date of the act adding this section.(h) Notwithstanding any other provision of this section, if the board determines that any portion of a request for review under this section meets the requirements of clause (i) or (ii) of Section 6702(b)(2)(A) of the Internal Revenue Code, as modified by Section 19179, then the Franchise Tax Board may treat that portion as if it were never submitted and that portion shall not be subject to any further administrative or judicial review.(Amended by Stats. 2010, Ch. 14, Sec. 54. (SB 401) Effective January 1, 2011.)
내 수정된 신고서가 어디에 있습니까? | Internal Revenue Service
IRS 관련 업무 종사자에 대한 규정
 

Search

Include Historical Content
- 어떤 -No

Include Historical Content
- 어떤 -No

검색

Information Menu

도움말

뉴스

자선 단체 및 비영리 단체

세무 전문가

세금 신고

개요정보개인국제 납세자사업체 및 자영업자자선 및 비영리 단체연방, 주 및 시 정부인디언 부족 정부면세 채권개인을 위한 서류 제출제출 방법제출 기간제출 장소귀하의 정보 업데이트인기 검색세무 기록 사본 얻기고용주 식별 번호 (EIN)수정된 신고서 현황 확인신분 보호 핀 (IP PIN) 얻기세금 보고 무료로 하기 

납부
Where to File Tax Returns - Addresses Listed by Return Type | Internal Revenue Service
This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2024.
Other resources
Where to File Addresses for Tax Returns by State
Addresses by state for Forms 1040 and 1040-SR, Forms 1040-ES, Forms 1040-V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics).  (Note - Forms 1040 and 1040-SR use the same where-to-file addresses.)
Certain Forms, Payments and Applications
This page provides a quick guide for where to send certain forms, applications, and payments other than tax returns.
Certain Elections, Statements, and Other Documents
This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents.

 Page Last Reviewed or Updated: 09-Jan-2024
 
 

Share Facebook Twitter LinkedinPrint

Footer Navigation

Our Agency 

About IRS

Careers

Operations and Budget

Tax Statistics

Help

Find a Local Office

Know Your Rights 

Taxpayer Bill of Rights

Taxpayer Advocate Service

Independent Office of Appeals

Civil Rights 

FOIA

No FEAR Act Data

Reliance on Guidance

Resolve an Issue 

IRS Notices and Letters

Identity Theft

Phishing

Tax Fraud

Criminal Investigation

Whistleblower Office

Languages 

Español

中文 (简体)

中文 (繁體)

한국어

Pусский

Tiếng Việt

Kreyòl ayisyen

English

Other Languages

Related Sites 

U.S. Treasury

Treasury Inspector General for Tax Administration

USA.gov

USAspending.gov

 

 

 

 

 

Subfooter

Privacy Policy

Accessibility
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
This notice alerts taxpayers and their representatives that this transaction (referred to as a distressed asset trust or DAT transaction) is a tax avoidance transaction and identifies this transaction, and substantially similar transactions, as listed transactions for purposes of § 1.6011-4(b)(2) of the Income Tax Regulations and §§ 6111 and 6112 of the Internal Revenue Code. This notice also alerts persons involved with these transactions to certain responsibilities that may arise from their involvement with these transactions. BACKGROUND The Service and Treasury Department are aware that, prior to October 23, 2004, taxpayers used partnerships improperly to engage in variations of the distressed asset transaction described in this notice. The Coordinated Issue Paper, “Distressed Asset/Debt Coordinated Issue Paper,” LMSB-04-0407-031 (Apr. 18, 2007) describes the variation of the distressed asset transaction involving partnerships (DAD). The American Jobs Creation Act of 2004, Public Law 108-357 (118 Stat. 1418) (AJCA), amended §§ 704, 734 and 743 effective after October 22, 2004, for contributions of built-in loss property to a partnership, for basis adjustment rules in the case of a distribution for which there is a substantial basis reduction, and for basis adjustment rules in the case of a transfer of a partnership interest for which there is a substantial built-in loss. The revisions to §§ 704, 734 and 743 generally (1) require that a built-in loss may be taken into account only by the contributing partner and not other partners, and (2) make the basis adjustment rules mandatory in cases with a substantial basis reduction or substantial built-in loss. Thus, the statutory changes to §§ 704, 734 and 743 under AJCA prevent taxpayers from shifting a built-in loss from a tax indifferent party to a U.S. taxpayer through the use of a partnership. The Service and Treasury Department have learned that a variation of the distressed asset transaction using a trust is being promoted in an attempt to avoid these revisions made by AJCA. Consequently, this notices identifies the DAT variation of the transaction as a listed transaction under § 1.6011-4(b)(2) for transactions that are entered into after October 22, 2004.
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
As a result, the parties contend that under § 1015(b), Main-Trust’s basis in the distressed assets is the same as the grantor’s basis in the distressed assets (in this case, the tax indifferent party’s basis). Under the Main-Trust agreement, X, the trustee, is permitted to establish one or more sub-trusts of Main-Trust, each for a separate beneficiary of Main-Trust who will then be the sole beneficiary of that sub-trust. The Main-Trust agreement further provides that each sub-trust for a beneficiary constitutes a separate and distinct sub-trust of Main-Trust with beneficial interest certificates issued and separate records maintained for each sub-trust. As permitted under the Main-Trust agreement, the trustee creates a separate sub-trust (Sub-Trust), transfers certificates evidencing units of beneficial interest in Sub-Trust (Sub-Trust Certificates) to Taxpayer, and allocates the distressed assets to Sub-Trust for the sole benefit of the beneficiary of the Sub-Trust. The Main-Trust agreement entitles the holder of Sub-Trust Certificates to various rights including the right to direct the trustee to vest the holder’s ratable share of the corpus or the income of Sub-Trust in the holder. The Taxpayer contends that the existence of these rights causes the Taxpayer to be considered the owner of Sub-Trust under § 678, and that Sub-Trust is a grantor trust. As a result of being treated as the owner of Sub-Trust, the Taxpayer takes into account those items of income, deductions, and credits against tax, which are attributable to Sub-Trust, to the extent that such items would be taken into account in computing taxable income or credits against the tax of an individual. Section 671. The Taxpayer contends that Sub-Trust’s basis in the distressed assets is the same as the grantor’s basis in the distressed assets (in this case Main-Trust’s basis). Section 1015(b). Within a short period of time, the distressed assets held by the Sub-Trust are written off as wholly worthless under § 166.
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
Qualifying income as defined in section 6428(e)(1) means: earned income as defined in section 32(c)(2) that is includible in gross income for federal income tax purposes (including, if elected, certain combat zone compensation of members of the Armed Forces); social security benefits (including monthly retirement, survivor and disability benefits, but not including supplemental security income (SSI) payments) and Tier I railroad retirement benefits described in section 86(d); and disability compensation, disability pension and survivors’ benefits from the Department of Veterans’ Affairs (VA) pursuant to Chapters 11, 13, or 15 of Title 38 of the United States Code. .03 Section 6012(a) requires every individual who (1) has gross income for the taxable year which equals or exceeds the sum of the exemption amount plus the applicable standard deduction, or (2) has received advance payment of earned income credit under section 3507 to file an income tax return for that taxable year. In addition, section 6017 requires an individual to file an income tax return with respect to self-employment tax on net earnings from self-employment of $400 or more. In order to receive an economic stimulus payment to be advanced in 2008, a taxpayer must file an income tax return for 2007. See section 6428(g)(2). No advance payments of economic stimulus amounts shall be made or allowed after December 31, 2008. See section 6428(g)(3). Most taxpayers who are eligible for the economic stimulus payment are already required by sections 6012 or 6017 to file a return. Additionally, some taxpayers who are not required to file a return nevertheless file to obtain refunds of withholding or estimated tax payments. .04 In the case of a taxpayer required by sections 6012 or 6017 to file an income tax return, eligibility for a stimulus payment in 2008, and the amount of that payment, is based on information reported on the taxpayer’s filed income tax return for 2007. See section 6428(g)(2). These taxpayers will not need to file any extra forms or call the IRS to request the payment.
IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
Gobiernos tribales de indígenas estadounidenses

Bonos exentos de impuestos

PRESENTACIÓN DE IMPUESTOS PARA INDIVIDUOS

Cómo presentar

Cuándo presentar

Dónde presentar

Actualice su información

GENERAL

Obtenga su registro tributario

Solicite un número de identificación del empleador (EIN)

Verifique el estado de su declaración enmendada

Obtenga un PIN para la protección de la identidad (IP PIN)

Declare Sus Impuestos Gratis

Pagar

Resumen

PAGAR POR

Cuenta Bancaria (Pago Directo)

Plan de pagos (Plan de pagos a plazos)

Sistema de pago electrónico del impuesto federal (EFTPS)

GENERAL

Su Cuenta en línea

Estimador de Retención

Impuestos Estimados

Multas

Reembolsos

Resumen

¿Dónde está mi reembolso?

Lo que debe esperar

Depósito directo

Reembolsos reducidos

Enmendar la declaración

Créditos y Deducciones

Resumen

INFORMACIÓN PARA

Individuos

 Para usted y su familia
 

Negocios y trabajadores por cuenta propia

 Millaje estándar y otra información
 

GENERAL

Crédito tributario por ingreso del trabajo (EITC)

Crédito tributario por hijos

Créditos por energía y vehículos limpios

Deducción estándar

Planes de ahorros para la jubilación
IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
Esto también proporcionará tiempo adicional para que los profesionales de impuestos ayuden a los contribuyentes.
Esto es lo que los contribuyentes deben saber acerca de posibles multas e intereses
A los contribuyentes que adeudan impuestos y no presentan la declaración a tiempo se les puede cobrar una multa por no presentar la declaración. Esta multa suele ser del 5 por ciento del impuesto adeudado por cada mes o parte de un mes de retraso en la declaración de impuestos, hasta un 25 por ciento.
La multa por falta de pago se aplica si un contribuyente no paga los impuestos que declara en su declaración de impuestos antes de la fecha de vencimiento o si el contribuyente no paga el monto requerido que debe mostrarse en su declaración dentro de los 21 días calendario posteriores a la recepción de un aviso exigiendo el pago (o 10 días laborables si el monto es mayor a $100,000).
El IRS está obligado por ley a cobrar intereses cuando un saldo de impuestos no se paga a tiempo. Los intereses no pueden reducirse por causa razonable. El interés se basa en el monto del impuesto adeudado por cada día que no se paga en su totalidad. El interés se capitaliza diariamente, por lo que se calcula sobre el saldo del día anterior más el interés.
IRS Inflation Reduction Act Strategic Operating Plan | Internal Revenue Service
Demann pou Nimewo Idantifikasyon Kontribyab (TIN) ak Sètifikasyon
 

Fòm 4506-T

 Demann pou Relve Deklarasyon Taks
 

Fòm W-4

 Sètifika Prelèvman Anplwaye
 

Fòm 941

 Deklarasyon Taks Federal Trimèstriyèl Anplwayè
 

Fòm W-2

 Anplwayè ki angaje nan yon endistri oswa biznis ki peye konpansasyon
 

Fòm 9465

 Demann Kontra Vèsman
 

Popilè pou Tax Pros

Fòm 1040-X

 Modifye/Korije Deklarasyon
 

Fòmè 2848

 Aplike pou Pwokirasyon
 

Fòm W-7

 Aplike pou yon ITIN
 

Sikilè 230

 Règ ki Kontwole Pratik Devan IRS
 

Search

Include Historical Content
- Nenpòt -No

Include Historical Content
- Nenpòt -No

Chèche

Information Menu

Èd

Nouvèl

Òganizasyon Charite ak sa ki pa Travay pou Pwofi

Pwofesyonèl Taks

Soumèt
납세자 권리장전 | Internal Revenue Service
납세자는 IRS와 상대할 때 신속하고 친절하고 전문적인 지원을 받을 권리가 있으며 여기에는 이해하기 쉬운 언어로 설명을 듣고, IRS로부터 이해하기 쉬운 명확한 통신문을 받고, 부적절한 서비스에 대하여 감독자에게 말할 수 있는 권리가 포함됩니다. 
우수한 서비스를 받을 권리에 관한 정보
정확한 세금만을 납부할 권리
납세자는 법적으로 정해진 세금(이자 및 과태료 포함)만을 납부하고 IRS가 모든 세금 납부액을 적절히 적용하도록 할 권리를 갖고 있습니다.
정확한 세금만을 납부할 권리에 관한 정보
납세자 권리장전 | Internal Revenue Service
납세자들은 이의를 제기하고, IRS의 조치나 예정된 조치에 대하여 추가 서류를 제시하고, 적시에 이루어진 이의제기 및 제출 서류를 IRS가 신속하고 공정하게 심사할 것을 기대하며, IRS가 납세자의 입장에 동의하지 않을 경우 답변을 받을 권리가 있습니다. 
IRS 입장에 도전하고 이에 대한 결과를 들을 권리에 관한 정보
IRS 결정에 대해 독립적 토론회를 통하여 항소할 권리
납세자는 여러 과태료를 포함한 대부분의 IRS 결정에 대하여 공정하고 공평하게 행정 항소를 할 권리가 있고, 이의신청실의 결정에 관한 서면 답변을 받을 권리가 있습니다.
IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
Bonos exentos de impuestos

PRESENTACIÓN DE IMPUESTOS PARA INDIVIDUOS

Cómo presentar

Cuándo presentar

Dónde presentar

Actualice su información

GENERAL

Obtenga su registro tributario

Solicite un número de identificación del empleador (EIN)

Verifique el estado de su declaración enmendada

Obtenga un PIN para la protección de la identidad (IP PIN)

Declare Sus Impuestos Gratis

Pagar

Resumen

PAGAR POR

Cuenta Bancaria (Pago Directo)

Plan de pagos (Plan de pagos a plazos)

Sistema de pago electrónico del impuesto federal (EFTPS)

GENERAL

Su Cuenta en línea

Estimador de Retención

Impuestos Estimados

Multas

Reembolsos

Resumen

¿Dónde está mi reembolso?

Lo que debe esperar

Depósito directo

Reembolsos reducidos

Enmendar la declaración

Créditos y Deducciones

Resumen

INFORMACIÓN PARA

Individuos

 Para usted y su familia
 

Negocios y trabajadores por cuenta propia

 Millaje estándar y otra información
 

GENERAL

Crédito tributario por ingreso del trabajo (EITC)

Crédito tributario por hijos

Créditos por energía y vehículos limpios

Deducción estándar

Planes de ahorros para la jubilación

Formularios e Instrucciones

Resumen
IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
Los contribuyentes elegibles que ya pagaron su saldo total también se beneficiarán del alivio; si un contribuyente ya pagó multas por falta de pago relacionadas con sus años tributarios 2020 y 2021, el IRS emitirá un reembolso o acreditará el pago para otra obligación tributaria pendiente.
El alivio de la multa solo se aplica a los contribuyentes elegibles con impuestos evaluados por debajo de $100,000. Los contribuyentes elegibles incluyen individuos, empresas, fideicomisos, sucesiones y organizaciones exentas de impuestos, y sucesiones que presentaron ciertas declaraciones de impuestos de las series 1040, 1120, 1041 y 990-T para los años tributarios 2020 o 2021, con un impuesto evaluado de menos de $100,000, y que estaban en el proceso de aviso de cobro del IRS, o recibieron un aviso de saldo inicial adeudado entre el 5 de febrero de 2022 y el 7 de diciembre de 2023. El IRS señala que el límite de $100,000 se aplica por separado a cada declaración y cada entidad. La multa por falta de pago se reanudará el 1ro de abril de 2024 para los contribuyentes elegibles para recibir alivio.
Los contribuyentes que no son elegibles para este alivio automático también tienen opciones.
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
2003-78, 2003-2 C.B. 1029, or any predecessor revenue procedure, any failure to pay foreign insurance excise tax with respect to premiums received on policies issued by that foreign insurer or reinsurer that do not qualify for an exemption from tax under the income tax treaty with the country in which it is resident because that foreign insurer or reinsurer has reinsured, in whole or in part, a policy of reinsurance with a foreign reinsurer not entitled to an exemption from tax under that treaty or any other treaty; and b. In the case of a foreign insurer or reinsurer that has entered into a closing agreement with the IRS based on Appendix B of Rev. Proc. 2003-78, 2003-2 C.B. 1029, any failure to pay foreign insurance excise tax with respect to premiums received on policies issued by that foreign insurer or reinsurer where, as part of a conduit arrangement, the foreign insurer or reinsurer reinsures, in whole or in part, a policy of insurance or reinsurance with any person not entitled to an exemption from tax under that treaty or any other treaty. Section 3. Participation Requirements. .01 Participating Taxpayers. A participating taxpayer under this voluntary compliance initiative is any eligible foreign person that timely files the applicable Form 720 return or returns and pays any foreign insurance excise taxes due with respect to premiums paid or received on or after October 1, 2008, or, if applicable, who timely discloses in accordance with section 6114 of the Code its treaty-based return position that it is entitled to an exemption under an income tax treaty with the United States with respect to such premiums. If a participating taxpayer does not make any premium payment for policies of reinsurance covering contracts described in section 4371 of the Code during the quarterly tax period beginning on October 1, 2008, and is not otherwise obligated to file a Form 720 return to disclose a treaty-based return position, it may still participate in this compliance initiative if it timely files a blank Form 720 return with the notation described in Section 4 below. .02 Recordkeeping Requirements. A taxpayer will not be considered a participating taxpayer, however, if it does not also comply with the record-keeping requirements in Treas. Reg.
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
However, the variations of this transaction described in the Coordinated Issue Paper, “Distressed Asset/Debt Coordinated Issue Paper,” LMSB-04-0407-031 (Apr. 18, 2007), that are subject to the AJCA changes to §§ 704, 734 and 743 are not being identified as “listed transactions” for purposes of this notice, § 1.6011-4(b)(2), § 6111 and § 6112. Persons required to disclose these transactions under § 1.6011-4 who fail to do so may be subject to the penalty under § 6707A, which applies to returns and statements due after October 22, 2004. Persons required to disclose these transactions under § 1.6011-4 who fail to do so may be subject to an extended period of limitations under § 6501(c)(10). Persons required to disclose these transactions under § 6111 who fail to do so may be subject to the penalty under § 6707(a). Persons required to maintain lists of investors under § 6112 who fail to do so (or who fail to provide such lists when requested by the Service) may be subject to the penalty under § 6708(a). In addition, the Service may impose other penalties on persons involved in these transactions or substantially similar transactions, including the accuracy-related penalty under § 6662 or § 6662A. A person that is a tax-exempt entity within the meaning of § 4965(c), or an entity manager within the meaning of § 4965(d), may be subject to excise tax, disclosure, filing or payment obligations under § 4965, § 6033(a)(2), § 6011, and § 6071. Some taxable entities may be subject to disclosure obligations under § 6011(g), that apply to “prohibited tax shelter transactions” as defined by § 4965(e) (including listed transactions). The Service and Treasury recognize that some taxpayers may have filed tax returns taking the position that they were entitled to the purported tax benefits of the type of transaction described in this notice. These taxpayers should take appropriate corrective action and ensure that their transactions are disclosed properly.