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Issue Number:    IRS Summertime Tax Tip 2013-10

Inside This Issue

How to Get a Transcript or Copy of a Prior Year Tax Return

There are many reasons why you should keep a copy of your federal tax return. For example, you may need it to answer an IRS inquiry. You may also need it to apply for a student loan or a home mortgage. If you can’t find your tax return, the IRS can provide a copy or give you a transcript of the tax information you need.

Here’s how to get your federal tax return information from the IRS:

1. Transcripts are free and you can get them for the current year and the past three years. In most cases, a transcript includes all the information you need.

2. A tax return transcript shows most line items from the tax return you originally filed. It also includes items from any accompanying forms and schedules you filed. It does not reflect any changes made after you filed your original return.

3. A tax account transcript shows any changes either you or the IRS made to your tax return after you filed it. This transcript includes your marital status, the type of return you filed, your adjusted gross income and taxable income.

4. You can get transcripts on the web, by phone or by mail. To request transcripts online, go to IRS.gov and use the Order a Transcript tool. To order by phone, call 800-908-9946 and follow the prompts.

5. To request a 1040, 1040A or 1040EZ tax return transcript by mail or fax, complete Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript. Businesses and individuals who need a tax account transcript should use Form 4506-T, Request for Transcript of Tax Return.

6. If you order online or by phone, you should receive your tax return transcript within five to 10 calendar days. You should allow 30 calendar days for delivery of a tax account transcript if you order by mail.

7. If you need an actual copy of a filed and processed tax return, it will cost $57 for each tax year. Complete Form 4506, Request for Copy of Tax Return, and mail it to the IRS address listed on the form for your area. Copies are generally available for the current year and past six years. Please allow 60 days for delivery. 

8. If you live in a Presidentially declared disaster area, the IRS may waive the fee to obtain copies of your tax returns. Visit IRS.gov and select the ‘Disaster Relief’ link in the lower left corner of the page for more about IRS disaster assistance.

9. Forms 4506, 4506-T and 4506T-EZ are available at IRS.gov or by calling 800-TAX-FORM (800-829-3676).

Additional IRS Resources:

• Order a Transcript tool
• Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript
• Form 4506-T, Request for Transcript of Tax Return
• Form 4506, Request for Copy of Tax Return

IRS YouTube Videos:

• How to Request a Copy of Your Tax Return – English | Spanish | ASL

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Issue Number:    RP-2013-29

Inside This Issue

Revenue Procedure 2013-29 clarifies a taxpayer’s use of the deferral method of accounting for advance payments that are received by the taxpayer for the sale of gift cards that are redeemable by an unrelated entity.  Where a gift card is redeemable by an entity whose financial results are not included in the taxpayer’s applicable financial statement (AFS), the taxpayer will recognize the payment in income to the extent the gift card is redeemed.  For a taxpayer without an AFS, the taxpayer will recognize the payment in income when it is earned, which, in this situation, is when the gift card is redeemed.  Any payment received by the taxpayer that is not recognized in income in the year of receipt, must be recognized in the subsequent year.  

Rev. Proc. 2013-29 modifies and clarifies Rev. Proc. 2011-18, 2011-5 I.R.B. 443.

Revenue Procedure 2013-29 will be published in Internal Revenue Bulletin 2013-33 on August 12, 2013.

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Issue Number:    RR-2013-13

Inside This Issue

Revenue Ruling 2013-13 provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, the adjusted federal long-term tax-exempt rate. These rates are determined as prescribed by § 1274.  

The rates are published monthly for purposes of sections 42, 382, 412, 1288, 1274, 7520, 7872, and various other sections of the Internal Revenue Code.

Revenue Ruling 2013-13 will be in IRB 2013-32, dated August 5, 2013.

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Issue Number:    IRS Summertime Tax Tip 2013-11

Inside This Issue

Get Free Tax Help Using IRS Social Media Tools

You can get free tax help from the Internal Revenue Service through various forms of social media. Here are some ways the IRS uses social media to share information on tax law changes, programs and services.

1. IRS2Go.  Use this free Smartphone app to check your refund status, get tax updates and follow the IRS via Twitter. If you have an Apple iPhone or iTouch, download it from the iTunes app store. If you use an Android device, visit the Google Play Store to download IRS2Go for free.

2. YouTube.  Tune in to IRS YouTube Channels for short, instructional videos on a variety of tax subjects. Videos are available in English, American Sign Language and other languages, such as Spanish.

3. Twitter.  Follow IRS tweets for tax-related tips, news for tax professionals and job announcements. Follow us @IRSnews, @IRStaxpros and @IRSenEspanol.

4. Tumblr.  Follow the IRS Tumblr blog for the most up-to-date tax news.

5. Facebook.  Check the IRS Return Preparer Facebook page for useful posts for tax professionals.

6. Podcasts.  Listen to short IRS podcasts to get useful facts on many tax topics. The audio files (along with transcripts) are available on iTunes or from the Multimedia Center page on IRS.gov.

Protecting your privacy is a top priority at the IRS. The IRS uses social media tools to share public information, not to answer personal tax or account questions. You should never post your Social Security number or any other confidential information on social media sites.

Get connected and stay connected to the IRS with social media. For more about IRS social media tools, visit IRS.gov and click on “Social Media.”

Additional IRS Resources:

• Social Media
• Multimedia Center

IRS YouTube Videos:

• Connect With the IRS – English | Spanish

IRS Podcasts:

• Connect With the IRS – English | Spanish

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Issue Number:  2013-30

Inside This Issue

1. Patient-Centered Outcomes Research Institute Fee Due July 31
2. 2013 IRS Nationwide Tax Forums Underway
3. YouTube: Simplified Home Office Deduction in Spanish
4. Technical Guidance

The Affordable Care Act imposes a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research Institute. The fee, required to be reported annually on the second quarter Form 720 and paid by its due date, July 31, is based on the average number of lives covered under the policy or plan.

The fee applies to policy or plan years ending on or after Oct. 1, 2012, and before Oct. 1, 2019.

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Tax professionals from across the country are taking advantage of the IRS Nationwide Tax Forums, the premier resource for continuing education. The forums feature the latest tax law information, hands-on workshops, networking opportunities and exhibits of the newest products and services.

There is still time to register for the opportunity to earn up to 18 CPE credits in one location. IRS instructors are teaming up with instructors from the ABA, AICPA, NAEA, NATP, NSA and NSTP to bring you this unique opportunity.

For more information or to register, please visit the IRS Nationwide Tax Forum website at www.irstaxforum.com.

Be sure to check out the IRS Nationwide Tax Forums YouTube video in English and Spanish.

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A new, simplified option for claiming a home office deduction reduces paperwork and recordkeeping, but restrictions apply. Learn more by watching this new YouTube video.

Watch this and other videos on the IRS Multilingual YouTube Channel.

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Revenue Procedure 2013-29 clarifies a taxpayer’s use of the deferral method of accounting for advance payments that are received by the taxpayer for the sale of gift cards that are redeemable by an unrelated entity.  Where a gift card is redeemable by an entity whose financial results are not included in the taxpayer’s applicable financial statement (AFS), the taxpayer will recognize the payment in income to the extent the gift card is redeemed.  For a taxpayer without an AFS, the taxpayer will recognize the payment in income when it is earned, which, in this situation, is when the gift card is redeemed.  Any payment received by the taxpayer that is not recognized in income in the year of receipt, must be recognized in the subsequent year. 

Rev. Proc. 2013-29 modifies and clarifies Rev. Proc. 2011-18, 2011-5 I.R.B. 443.

Revenue Procedure 2013-29 will be published in Internal Revenue Bulletin 2013-33 on August 12, 2013.

Revenue Ruling 2013-13 provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, the adjusted federal long-term tax-exempt rate. These rates are determined as prescribed by § 1274. 

The rates are published monthly for purposes of sections 42, 382, 412, 1288, 1274, 7520, 7872, and various other sections of the Internal Revenue Code.

Revenue Ruling 2013-13 will be in IRB 2013-32, dated August 5, 2013.

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Issue Number:  2013 – 8

Inside This Issue of the Outreach Corner

1. New IRS Flyer for Health Care Law Online Resources is available
2. Take the step to become a tax volunteer – a chance to touch many lives
3. Set up your IRS payment agreement online
4. Special tax benefits for armed services personnel
5. Find out which of your moving expenses may be tax deductible
6. Get the facts about automatic enrollment in your employer’s retirement plan

A new IRS flyer lists the ACA internet resources available from the IRS as well as federal agency partners. Full story.

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With more than 13,000 volunteer tax help sites nationwide, you can affect lives as a volunteer. Full story.

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Paying your taxes in full and on time avoids unnecessary penalties and interest. But if you can’t pay the full amount, here’s an option. Full story.

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Special tax rules apply to military members. These rules can help lower your federal taxes and make it easier to file your tax return. Full story.

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If you’ve moved due to a change in your job location or you’ve started a new job, you may qualify to deduct your moving expenses. Full story.

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Some employers may automatically enroll you in their company’s retirement plan when you meet the plan’s eligibility requirements. So, how does automatic enrollment affect you? Full story.

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Issue Number:    IRS Summertime Tax Tip 2013-14

Inside This Issue

Eight Tips for Taxpayers Who Owe Taxes

While most taxpayers get a refund from the IRS when they file their taxes, some do not. The IRS offers several payment options for those who owe taxes.

Here are eight tips for those who owe federal taxes.

1. Tax bill payments.  If you get a bill from the IRS this summer, you should pay it as soon as possible to save money. You can pay by check, money order, cashier’s check or cash. If you cannot pay it all, consider getting a loan to pay the bill in full. The interest rate for a loan may be less than the interest and penalties the IRS must charge by law.

2. Electronic Funds Transfer.  It’s easy to pay your tax bill by electronic funds transfer. Just visit IRS.gov and use the Electronic Federal Tax Payment System. You may also use EFTPS to pay your taxes by phone at 800-555-4477.  

3. Credit or debit card payments.  You can also pay your tax bill with a credit or debit card. Even though the card company may charge an extra fee for a tax payment, the costs of using a credit or debit card may be less than the cost of an IRS payment plan. To pay by credit or debit card, contact one of the processing companies listed at IRS.gov.

4. More time to pay.  You may qualify for a short-term agreement to pay your taxes. This may apply if you can fully pay your taxes in 120 days or less. You can request it through the Online Payment Agreement application at IRS.gov. You may also call the IRS at the number listed on the last notice you received. If you can’t find the notice, call 800-829-1040 for help. There is generally no set-up fee for a short-term agreement.

5. Installment Agreement.  If you can’t pay in full at one time and can’t get a loan, you may want to apply for a monthly payment plan. If you owe $50,000 or less, you can apply using the IRS Online Payment Agreement application. It’s quick and easy. If approved, IRS will notify you immediately. You can arrange to make your payments by direct debit. This type of payment plan helps avoid missed payments and may help avoid a tax lien that would damage your credit.

Taxpayers may also apply using IRS Form 9465, Installment Agreement Request. If you owe more than $50,000, you must also complete Form 433F, Collection Information Statement. For approved payment plans the one-time user fee is $105 for standard and payroll deduction agreements. The direct debit agreement fee is $52. The fee is $43 if your income is below a certain level.

6. Offer in Compromise.  The IRS Offer-in-Compromise program allows you to settle your tax debt for less than the full amount you owe. An OIC may be an option if you can't fully pay your taxes through an installment agreement or other payment alternative. The IRS may accept an OIC if the amount offered represents the most IRS can expect to collect within a reasonable time. Use the OIC Pre-Qualifier tool to see if you may be eligible before you apply. The tool will also direct you to other options if an OIC is not right for you.

7. Fresh Start.  If you’re struggling to pay your taxes, the IRS Fresh Start initiative may help you. Fresh Start makes it easier for individual and small business taxpayers to pay back taxes and avoid tax liens.

8. Check withholding. You may be able to avoid owing taxes in future years by increasing the taxes your employer withholds from your pay. To do this, file a revised Form W-4, Employee’s Withholding Allowance Certificate, with your employer. The IRS Withholding Calculator tool at IRS.gov can help you fill out a new W-4.

For more information about payment options or IRS's Fresh Start program, visit IRS.gov. Also, see Publications 594, The IRS Collection Process, and 966, Electronic Choices to Pay All Your Federal Taxes, for more information. Get publications and forms at IRS.gov or by calling 800-TAX-FORM (800-829-3676).

Additional IRS Resources:

• Electronic Payment Options Home Page
• Payments (payment options)
• Form 9465, Installment Agreement Request
• Publication 594, The IRS Collection Process
• Publication 966, Electronic Choices to Pay All Your Federal Taxes

IRS YouTube Videos:

• IRS Tax Payment Options – English | Spanish | ASL
• Online Payment Agreement – English | Spanish

IRS Podcasts:

• IRS Tax Payment Options – English | Spanish
• Online Payment Agreement – English | Spanish

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Issue Number:  2013-31

Inside This Issue

1. Principal Deputy Commissioner Speaks Before the 2013 IRS Nationwide Tax Forum in Dallas
2. Principal Deputy Commissioner’s Statement on the Affordable Care Act Before the House Ways and Means Committee
3. All FBARs Must Now Follow the Mandatory e-Filing Requirement
4. Tips for Employers Who Outsource Payroll Duties
5. Aug. 8 Phone Forum: The Importance of Good Internal Controls
6. Aug. 29 Phone Forum: How to prepare for an IRS Employee Plans Audit
7. Technical Guidance

Read the prepared remarks of Danny Werfel, Principal Deputy Commissioner, before the 2013 IRS Nationwide Tax Forum in Dallas.

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Read the statement of Danny Werfel, Principal Deputy Commissioner, on the Affordable Care Act before the House Ways and Means Committee.

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Do you have clients filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) after July 1, 2013? All FBARs must now follow the mandatory e-filing requirement. Read Notice on E-Filing Mandate for more information. Please see Publication 4261 or Publication 4261 in Spanish for current e-filing information.

If you have FBAR questions, please email FBARquestions@irs.gov

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Many employers outsource their payroll and related tax duties to third-party payers such as payroll service providers and reporting agents. Though most of these businesses provide very good service, there are, unfortunately, some who do not have their clients’ best interests at heart. Here are some steps employers can take to protect themselves from unscrupulous third-party payers.

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Sign up now for this Aug. 8 phone forum and learn how effective internal controls are essential to preventing costly mistakes that could jeopardize a retirement plan’s tax-favored status. During this forum, we’ll share the importance of good internal controls, provide examples of controls and show how they can prevent certain recurring errors. We’ll also discuss how we evaluate the sufficiency of a plan’s internal controls during an audit.

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Sign up now for this Aug. 29 phone forum and get the latest information about the Employee Plans Examinations process. We’ll go over the documents you should have at the audit to show how your plan complies with the law. We’ll also touch on our enforcement activities and compliance issues, including current audit initiatives, the Employee Plans large case program and follow-up enforcement projects based on the 401(k) Questionnaire. Please send questions you'd like addressed during the forum to ep.phoneforum@irs.gov by August 23, 2013.

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Announcement 2013-37 extends to January 31, 2014, the deadline to submit on-cycle applications for opinion and advisory letters for sponsors and practitioners maintaining defined benefit mass submitter lead plans for the plans’ second six-year remedial amendment cycle.  

Announcement 2013-37 will be in IRB 2013-34, dated August 19, 2013.

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Issue Number:    2013-14

Inside This Issue

1. IRS Pub 5093 provides a list of online ACA health care resources
2. Upcoming phone forums cover important topics
3. Register for EO Workshops

This electronic flyer provides a list of online Affordable Care Act resources provided by various federal agencies.

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For a list of upcoming phone forums, go to the phone forums section of the Calendar of Events page.

Learn about upcoming forums including:

• August 21 - 501(c)(7) Social Clubs: What They Need to Know to Maintain Their Tax-Exempt Status
• September 10 - Exempt Organizations and Employment Taxes
• September 18 - Stay Exempt: A Guide for Charitable Organizations with Changing Leadership

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Register for upcoming workshops for small and medium-sized 501(c)(3) organizations:

• August 13 – Highland Heights, KY
  Hosted by University of Kentucky
• August 15 – Lexington, KY
  Hosted by University of Kentucky
• August 20-21 – San Francisco, CA
  Hosted by Golden Gate University
• August 28-29 – Anaheim, CA
  Hosted by Trinity Law School
• September 9 – St. Paul, MN
  Hosted by Hamline University
• September 10 – Minneapolis, MN
  Hosted by University of St. Thomas

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