IRs Presents: What You Should Know About the Taxpayer Advocate
The Taxpayer Advocate Service is an independent organization within the Internal Revenue Service whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving problems with the IRS, or who believe that an IRS system or procedure is not working as it should. Here are seven things every taxpayer should know about TAS.
- TAS is your voice at the IRS.
- TAS service is free, confidential, and tailored to meet your needs.
- You may be eligible for TAS help if you’ve tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you think an IRS procedure just isn’t working as it should.
- TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. This includes businesses as well as individuals.
- TAS employees know the IRS and how to navigate it. They will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved.
- TAS has at least one local taxpayer advocate in each state, the District of Columbia, and Puerto Rico. You can call your local advocate, whose number is in your phone book, in Pub. 1546, Taxpayer Advocate Service — Your Voice at the IRS, and at www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
- You can learn about your rights and responsibilities as a taxpayer by visiting the TAS online tax toolkit at www.taxtoolkit.irs.gov. You can also check out the TAS YouTube channel at www.youtube.com/tasnta.
Links:
- Taxpayer Advocate Service
- Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS (PDF 902K)
- Tax Topic 104, Taxpayer Advocate Service — Help for Problem Situations
- Form 911, Request for Taxpayer Advocate Service Assistance (PDF 126K)
- TAS YouTube Channel
IRS Presents: Things to Know About Your Amended Tax Return
You can make a change or an adjustment to a tax return you’ve already filed by filing an amended return. Here are the top 10 things the IRS wants you to know about amending your federal tax return.
- If you need to amend your tax return, use Form 1040X, Amended U.S. Individual Income Tax Return.
- Use Form 1040X to correct previously filed Forms 1040, 1040A or 1040EZ. The 1040X can also be used to correct a return filed electronically. However, you can only paper file an amended return.
- You should file an amended return if you discover any of the following items were reported incorrectly: filing status, dependents, total income, deductions or credits.
- Generally, you do not need to file an amended return for math errors. The IRS will automatically make the correction.
- You usually do not need to file an amended return because you forgot to include tax forms such as W-2s or schedules. The IRS normally will send a request asking for those documents.
- Be sure to enter the year of the return you are amending at the top of Form 1040X. Generally, you must file Form 1040X within three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later.
- If you are amending more than one tax return, prepare a 1040X for each return and mail them in separate envelopes to the IRS campus for the area in which you live. The 1040X instructions list the addresses for the campuses.
- If the changes involve another schedule or form, you must attach it to the 1040X.
- If you are filing to claim an additional refund, wait until you have received your original refund before filing Form 1040X. You may cash that check while waiting for any additional refund.
- If you owe additional tax for 2009, you should file Form 1040X and pay the tax as soon as possible to limit interest and penalty charges. Interest is charged on any tax not paid by the due date of the original return, without regard to extensions.
Links:
- Form 1040X, Amended U.S. Individual Income Tax Return (PDF 110K)
- Form 1040X Instructions (PDF 45K)
- Tax Topic 308 — Amended Returns
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