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Individuals     
 

Tax Information for Individuals

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EITC Assistant
Will you qualify for the EITC this year? Don't guess. Know. The EITC is for people who work, but don't earn high incomes. If you qualify, it can reduce the tax you owe, or you may even get a refund. There's a lot to know about qualifying. But the most important thing to know is you can get help figuring it all out. Use the EITC Assistant for help claiming everything you honestly deserve.

Where's My Refund?
Get the lowdown on your refund now. Secure access anytime from anywhere. What a deal!

Welcome to the IRS Withholding Calculator
This easy-to-use calculator can help you figure your Federal income tax withholding so your employer can withhold the correct amount from your pay. This is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you are starting a new job.

Filing Late and/or Paying Late: Information You Should Know
Before you decide not to file your tax return on time or not pay all of your taxes when they are due, consider this.

Paying a Balance Due (Lockbox) for Individuals
The IRS uses lockboxes which are a collection and processing service provided by a network of financial institutions. Use your Form 1040-V, Payment Voucher.

Extension of Time to File Your Tax Return
Need more time to prepare your federal income tax return? This page will direct you to information on how to apply for an extension.

Tax Information for Members of the U.S. Armed Forces
Members of the U.S. Armed Forces, especially those serving in combat zones, face some special tax situations and are entitled to some special tax benefits.

Everyday Tax Solutions
Taxpayers don't need to wait for special IRS events; they can solve federal tax problems everyday, in every Taxpayer Assistance Center. Getting information about your local IRS Taxpayer Assistance Center is so easy.

New Telephone Listings Available for your Local IRS Taxpayer Assistance Center
Getting information about your local IRS Taxpayer Assistance Center just got easier with new local telephone listings. You can get pre-recorded information about office hours and locations, or if you have a tax problem and want to make an appointment to talk with someone in person, leave a message and IRS will call you back. For tax law or account information, please call 1-800-829-1040.

Tax Scams - How to Recognize and Avoid Them
To help the public recognize and avoid abusive tax schemes, the IRS offers an abundance of educational materials. Participating in an illegal scheme to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. Education is the best way to avoid the pitfalls of these “too good to be true” tax scams.

Abusive Tax Shelters
In recent years, the IRS has identified a number of abusive tax shelter plans being sold by tax shelter promoters. These plans are not in conformance with Tax Code requirements and have been disallowed by the IRS. Find out some of the promotions that might be present in a plan you are considering.

1040 Central
What's new for this filing season.

Earned Income Tax Credit (EITC) Can Lower Federal Tax Liabilities - Ask How!
EITC is a tax credit for people who work(ed) and didn't make much money. If you meet the requirements for EITC, and the EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit.

Individual Taxpayer Identification Number (ITIN)
ITIN is a tax processing number that became available July 1, 1996, for certain nonresident and resident aliens, their spouse and dependents. The ITIN is only available to individuals who cannot get a social security number (SSN).

HCTC: Individuals - Overview
This website can help you figure out whether you are eligible for the HCTC and help you through the registration process.

Your 2003 Advance Child Tax Credit
It seems just yesterday when you got that check in the mail for the Advance Child Tax Credit. How much was it? $400? $800? $1233? Who can remember?!! Now, it’s time to get your stuff together to prepare your 2003 tax return and you’re going to need to know how much that check was. How much did you receive?

Tax Incentives for Higher Education Expenses
Notice 97-60, the Taxpayer Relief Act of 1997, established tax incentives for certain higher education expenses. This Notice contains questions and answers on the Hope Scholarship Credit and Lifetime Learning Credit, a deduction for student loan interest, and creating Education Individual Retirement Accounts.

Need a Copy of Your Tax Return Information?
You have two easy and convenient options for getting copies of your federal tax return information -- tax return transcripts and tax account transcripts -- by phone or by mail.

Filing your taxes was never easier!
e-file - Filing your personal and business taxes was never easier

Tax Relief in Disaster Situations
Tax relief provisions for disaster situations.

Federal Payment Levy Program
Certain federal payments (OPM, SSA, federal salaries, and federal employee travel) disbursed by the Department of the Treasury, Financial Management Service (FMS) may be subject to a 15 percent levy through the Federal Payment Levy Program (FPLP) to pay your delinquent tax debt. Find out your appeal rights and how to resolve any dispute.

Collection Financial Standards
Collection Financial Standards are used by the IRS to help determine a taxpayer's ability to pay a delinquent tax liability.

Check Carefully Before Applying for Offers in Compromise
IR-2004-17 — Beware of promoters’ claims that tax debts can be settled for “pennies on the dollar."

Partnering Opportunities & Resources For National and Local Organizations
Thousands of organizations nationwide are partnering with IRS to make a difference in their communities. We invite you to join our partner network to provide your employees, organization or community members tax information and assistance they need, want and value.

Free Tax Return Preparation For You by Volunteers
Free Tax Preparation For You by Volunteers

Tax Counseling for the Elderly (TCE)
The Tax Counseling for the Elderly (TCE) Program helps organizations provide FREE tax assistance to elderly individuals in the preparation of their Federal Income Tax Returns.

Tax Information for Charities & Other Non-Profits
Learn all about the "exemption" process and find organizations eligible to receive tax-deductible charitable contributions.

Publication 17
Directions for personal tax filing for individuals.

Tax Information for Appeals
If you disagree with the results of an audit or IRS Collection actions, you may have the right to an appeal.

Corporate Fraud
In 2002, President George W. Bush established a Presidential Corporate Fraud Task Force to provide direction for the investigation and prosecution of cases involving securities and accounting fraud, mail and wire fraud, money laundering and tax fraud. IRS Criminal Investigation plays a prominent role in most of the local corporate fraud task forces around the nation.

Revenue Procedure 2002-52
This revenue procedure explains the procedures by which taxpayers may obtain assistance from the U.S. competent authority under the provisions of an income, estate or gift tax treaty to which the United States is a party. This revenue procedure supersedes Rev. Proc. 96-13, 1996-1 C.B. 616.