Miscellaneous

Below are articles related to miscellaneous subjects.

Alternative Filing Methods

Age-Name-SSN Rejects, Errors, Correction Procedures (IRS FAQ)
Amended Returns (IRS FAQ)
Due Dates & Extension Dates for e-file (IRS FAQ)
Electronic Filing
Electronic Signatures
Filing Business Returns Electronically
Forms W-2 & Other Attachments (IRS FAQ)
How to Choose a Paid Tax Preparer
Substitute Tax Forms
TeleFile
TeleFile (IRS FAQ)

Basis of Assets, Depreciation, and Sale of Assets

Basis of Assets
Depreciation
Installment Sales
Sale of Your Home

Employer Tax Information

Employer Identification Number (EIN) – How to Apply
Employment Taxes for Household Employees
Form 940 and 940-EZ – Deposit Requirements
Form 940 and 940-EZ – Employer’s Annual Federal Unemployment Tax Returns
Form 941 – Deposit Requirements
Form 941 – Employer’s Quarterly Federal Tax Return
Form W-2 – Where, When, and How to File
Form W-4 – Employee’s Withholding Allowance Certificate
Form W-5 – Advance Earned Income Credit
Independent Contractor vs. Employee
Social Security and Medicare Withholding Rates
Tips – Withholding and Reporting

Foreign Taxes

Income Tax Treaties
Australian tax
Canadian Tax

Magnetic Media Filers

Applications, Forms, and Information
Electronic Filing of Information Returns
Magnetic Media Filers (2004 IRS FAQ)
Test Files and Combined Federal and State Filing
Waivers and Extensions
Who Must File Magnetically

IRS Collection

Failure to Pay Child Support, Federal Non-Tax and State Income Tax Obligations
Innocent Spouse Relief (And Separation of Liability and Equitable Relief)
Offers-in-Compromise
The Collection Process
What To Do If You Can’t Pay Your Tax

IRS Help Available

IRS Services – Volunteer Tax Assistance, Toll-Free Telephone, Walk-in Assistance, and Outreach Programs
Tax Assistance for Individuals with Disabilities and the Hearing Impaired
Tax Help for Small Businesses and Self-Employed
Tax Relief for Victims of Terrorist Attacks
Taxpayer Advocate Program – Help for Problem Situations

IRS Links

IRS Home Page
IRS Fact Sheets
Forms And Publications
Frequently Asked Questions
IRS Hot Topics
IRS News Releases
Tax Professionals
IRS Tax Tips

IRS Notices

IRS Notices and Bills, Penalties and Interest Charges
Notice of Underreported Income CP2000
Notices – What to Do

IRS Procedures

Circular 230 Information
2004 Forms W-2 and Form 1099-R (What to Do if Not Received)
Address Changes (IRS FAQ)
Amended Returns & Form 1040X (IRS FAQ)
Change of Address – How to Notify IRS
Code, Revenue Procedures, Regulations, Letter Rulings (IRS FAQ)
Collection Procedural Questions (IRS FAQ)
Copies & Transcripts (IRS FAQ)
Copy of Your Tax Return – How to Get One
Ensuring Proper Credit of Payments
Extensions (IRS FAQ)
Forms & Publications (IRS FAQ)
Forms and Publications – How to Order
General Procedural Questions (IRS FAQ)
Injured & Innocent Spouse (IRS FAQ)
Name Changes & Social Security Number Matching Issues (IRS FAQ)
Notices & Letters (IRS FAQ)
Refund Inquiries (IRS FAQ)
Prior Year(s) Form W-2 – (How to Get a Copy of)
Refunds – How Long They Should Take
Reporting Fraud (IRS FAQ)
Signing the Return (IRS FAQ)
W-2 – Additional, Incorrect, Lost, Non-receipt, Omitted (IRS FAQ)
W-4 – Allowances, Excess FICA, Students, Withholding
What To Do if You Haven’t Filed Your Tax Return
Your Appeal Rights

Earnings for Clergy
Minister / Clergy Taxation
Ministers’ Compensation & Housing Allowance (IRS FAQ)
Minister’s Housing Allowance
Sec. 107. Rental value of parsonages
Publication 1828 – Tax Guide for Churches and Religious Organizations