Personal Taxes: Processes & Procedures FAQs

Internal Revenue Service
  • I have not filed tax returns for several years . What should I do?

  • What should I do if I made a mistake on my federal return that I have already filed?

  • If I won't be able to finish my return by April 15. Can I get an extension ?

  • What is the " Injured Spouse " form for?

  • If our tax refund is being confiscated for back child support my husband owes, how can I file to get back or keep my portion of the refund?

  • How do I request a copy of my tax return for last year?

  • How can I get forms and publications ?

  • How long will my refund take ?

  • How can I check on the status of my refund ?

  • Who should I call to report someone who is not filing tax returns ?

  • What is the deadline for my employer to get my W-2 forms to me?

  • Can you claim 99 withholding allowances on a W-4 form?

  • Are full time students exempt from income taxes?

    Q: I have not filed tax returns for several years. What should I do?

    A: For various reasons, you may not have filed your federal income tax return for this year or previous years. You may not have known whether you were required to file. You may not have filed because you owe additional tax that you cannot afford to pay in full. You may not have filed because you expect a refund and just have not taken the time to complete the return.

    Regardless of your reason for not filing, you should file your tax return as soon as possible. If your return was not filed by the due date (including extensions), you may be subject to the failure to file penalty and failure to pay penalty. However, if you filed on time but did not pay in full, you will be subject only to the failure to pay penalty. Interest is charged on taxes not paid by the due date even if you have an extension of time to file. Interest is also charged on penalties.

    Call the IRS at 800-829-1040. The assistor will answer your tax questions and help you obtain blank prior year forms.

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    Q: What should I do if I made a mistake on my federal return that I've already filed?

    A: If you discover an error after your return has been mailed, you may need to amend your return. If the errors are in the arithmetic, the service center will usually correct them. If forms or schedules were left out, the service center will request additional information from you and you don't need to file an amended return. However, do file an amended return if any of the following were reported incorrectly:
    • filing status
    • total income
    • deductions or credits

    Use Form 1040X Amended U.S. Individual Income Tax Return to correct a previously filed Form 1040, 1040A, 1040EZ, or TeleFile return. If you are filing to claim an additional refund, wait until you have received your original refund (you may cash that check). To avoid penalty and interest, if you owe additional tax you likely need to pay that amount prior to the payment deadline - normally April 15th.

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    Q: If I won't be able to finish my return by April 15, can I get an extension?

    A: Yes. You can get an extension by filing Form 4868, Extension of Time To File U.S. Individual Income Tax Return, by the due date. By filing the extension, you avoid the late filing penalty. However, Form 4868 does not extend the time to pay your income tax.

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    Q: What is the "Injured Spouse" form for?

    A: Form 8379, Injured Spouse Claim and Allocation, is the application to request your portion of a joint refund where the refund is being intercepted for the debt of one spouse, and the return was filed jointly.

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    Q: If our tax refund is being confiscated for back child support my husband owes, how can I file to get back or keep my portion of the refund?

    A: When a joint return is filed and only one spouse owes past-due child and spousal support or a federal debt, the other spouse can be considered an "injured spouse" and may request his or her share of the joint refund. If this situation applies to you, file Form 8379, Injured Spouse Claim and Allocation, to recover your share of the joint refund.

    You are considered an injured spouse if you:

    • File a joint tax return
    • Have received income (such as wages, interest and so forth)
    • Have made tax payments (such as withholding)
    • Report the income and tax payments on the joint return, and
    • Have a refund due, all or part of which was, or is expected to be, applied against your spouse's past-due amount

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    Q: How do I request a copy of my tax return for last year?

    A: There are two ways to obtain information that you listed on a tax return that was filed with the IRS:
    • You can request a photocopy of the actual return that you filed with the IRS
    • You can obtain a computer transcript of the information that was listed on the tax return that was filed with the IRS

    The photocopy of the return would include the tax form itself, as well as all schedules that you submitted and copies of the Forms W-2 that were attached to the return. The computer transcript will give you a line-by-line listing of the return information from the form that was filed for the tax year requested.

    If you need an exact copy of a previously filed and processed return, or actual copies of Form W-2, you must complete Form 4506, and there is a fee.

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    Q: How can I get forms and publications?

    A: You can:
    • Download them electronically at IRS Website
    • Request by mail at IRS Website
    • Call 800-TAX-FORM (800-829-3676) 24 hours a day, seven days a week
    • Order by mail using the order blank in the tax package you receive in the mail
    • Certain forms and publications are available by fax at (703) 368-9694
    • Pick them up at most local IRS offices, participating libraries or post office

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    Q: How long will my refund take?

    A: You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. In general, a refund check should be issued within six to eight weeks of filing a paper return. If you have elected on your paper return to receive a direct deposit, the refund should take a week less time to issue.

    With e-file, your refund will be issued in half the time as when filing on paper (even faster if you choose direct deposit). Most refunds are issued within 3 weeks. In many cases, you can receive your refund in about 14 days, particularly if you choose direct deposit.

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    Q: How can I check on the status of my refund?

    A: Refund information doesn't become available until six weeks since you filed your tax return (three weeks if you filed electronically or through TeleFile). After waiting the appropriate number of weeks, the fastest, easiest way to find out about your current year refund is to call the Automated Refund Service at 800-829-4477. Be sure to have a copy of your return available since you will need to know the first social security number shown on your return, the filing status and the exact whole dollar amount of your refund.

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    Q: Who should I call to report someone who isn't filing tax returns?

    A: If you believe someone is violating federal tax laws, you should contact the IRS at 800-829-0433, the Criminal Investigation Hotline. If you prefer, you may provide your information in writing to your local IRS office, or the Criminal Investigation Branch at the service center where you file your return. Refer to your tax package for the address of your service center. Although you aren't required to identify yourself, it's helpful to do so. Your identity will be kept confidential. You may also be entitled to a reward.

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    Q: What is the deadline for my employer to get my W-2 forms to me?

    A: An employer is required to furnish a completed Form W-2 (copies B, C, and 2) to each employee, showing their compensation and tax withholding amounts for the calendar year by January 31 of the next year. The employer may choose to "furnish" the completed W-2 in a manner other than mailing, but mailing a properly addressed form on or before the due date meets the "furnish requirement."

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    Q: Can you claim 99 withholding allowances on a W-4 form?

    A: You can claim the number of withholding allowances that you are entitled to, based on the Form W-4, Employee's Withholding Allowance Certificate, worksheets. You can claim less than you're entitled, but not more. You may not arbitrarily pick a number with the goal of avoiding income tax withholding. The law provides for a civil penalty of $500 for filing a false statement on Form W-4.

    If at the time the Form W-4 is submitted, the employee has made any statement indicating that the W-4 is false in any way, it's invalid. The employer would then be required to treat the submitted form as invalid and withhold as if the employee were single claiming no allowances.

    Employers are required to submit any Forms W-4 with more than 10 claimed allowances to the service center's Form W-4 coordinator. The W-4 coordinator will review the employee's most recent tax returns and make a determination as to whether to notify the employer to withhold based on a lesser number of allowances.

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    Q: As a full-time student, am I exempt from federal taxes?

    A: Every U.S. citizen or resident must file a U.S. income tax return when reaching certain income levels. There is no exemption from tax for full-time students. If you are a full-time student, you may not be working full time. Factors that determine whether you have an income tax filing requirement include:
    • The amount of your income (earned and unearned)
    • Whether you're able to be claimed as a dependent,
    • Your filing status, and
    • Your age

    If your income is below the filing requirement for your age, filing status, and dependency status, you will not owe income tax on the income and will not have to file a tax return. You may choose to file if you have withholding that you would like refunded to you.

    You may have given your employer a Form W-4, Employee's Withholding Allowance Certificate, claiming exemption from withholding. To be exempt, you generally would have to have had no tax liability the previous year and expect none in the current year. An exempt certificate is good for the calendar year.

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