by Fresh Start Tax | May 2, 2013 | Back Taxes
How to File & Pay Back Taxes, Former IRS, Back Taxes Experts 1-866-700-1040
If you need to file and pay back taxes you have come to the right place.
We are comprised of tax attorneys, certified public accountants and former IRS agents and managers who have over 60 years of direct work knowledge and experience working at our favorite ex-boss with the IRS.
Our firm has over 206 years of professional tax experience and we are A+ rated by the Better Business Bureau and have been in private practice since 1982.
We handle all areas of IRS representation including the filing of back taxes and the payment of back taxes including the IRS tax settlement called the offer compromise.
How to file back taxes
Most people come to us needing to file multiple back years tax returns and the common questions that ask is “should I file them all at the same time?”
And the answer is a resounding yes.
You do this so you can close your case all that one time and in doing so you will save yourself tons of money.
Most people who have to file multiple years are hesitant because of fear or worry or they have lost their tax records to complete the filing of their tax returns. If this is your case we should be able to remove your fear and worry and file all your back years tax returns and work out a tax settlement with the Internal Revenue Service. If you have lost, stolen or damaged tax records that is no problem.
If this is the case do not be alarmed or afraid because you don’t have the all your tax records to file your back tax returns. We are tax experts in tax reconstruction in the filing of back income and business tax returns.
We have filed thousands of reconstructed tax returns and we know the exact process and we can make this very simple for you.
If you need to pay your back taxes you must fill out form 433-F
There are multiple tax options in paying your back taxes and the key to doing so is the completion of the IRS financial statement form 433-F.
The Internal Revenue Service will close no case off their enforcement computers unless they have a current and documented financial statement.
You can find that 433-F on our website. Complete it and send it to us and we will do a free tax evaluation on your case and will let you know how the IRS will treat or handle your for entity that owes tax.
Some taxpayers cannot pay back taxes
Factors that support an economic hardship determination may include:
The taxpayer is incapable of earning a living because of a long term illness, medical condition or disability, and it is reasonably foreseeable that the financial resources will be exhausted providing for care and support during the course of the condition.
The taxpayer may have a set monthly income and no other means of support and the income is exhausted each month in providing for the care of dependents.
The taxpayer has assets, but is unable to borrow against the equity in those assets, and liquidation to pay the outstanding tax liabilities would render the taxpayer unable to meet basic living expenses.
Someone in the immediate family of the taxpayer has been hit with a catastrophe.
An act of God causing an unforeseen occurrence.
Remember, each situation is different and each and every case is based on its own merit.
No two cases are ever the same.
If you cannot pay your back taxes IRS can place you into a currently non-collectible file.
IRS will review your current financial statement and may determine that at the present time your expenses exceed your income and that aligns with the national and regional standard test that IRS uses to determine hardship, payments and IRS tax debt settlement. So if this is you contact us today we will review your financial statement and see if you are a true candidate for an economic tax hardship called currently noncollectable.
IRS making payments to the Internal Revenue Service
There are many programs available to you to help you make back payments to the Internal Revenue Service.
Once again your 433F financial statement will allow IRS to see how much that monthly payment should be.
There is also another tool available to the taxpayer and that is to make a streamlined payment for those of you who owe under $50,000 and can pay IRS off within six years.
Contact us today to learn more about the program by making a payment or installment arrangement to the Internal Revenue Service.
Paying back taxes with a tax debt settlement: Offer and Compromise
An offer in compromise allows you to settle your tax debt for less than the full amount you owe. It may be a legitimate option if you can’t pay your full tax liability, or doing so creates a financial hardship.
The Internal Revenue Service will consider your unique set of facts and circumstances such as:
a. Ability to pay;
b. Income;
c. Expenses; and
d. Asset equity.
The IRS generally approve an offer in compromise when the amount offered represents the most we can expect to collect within a reasonable period of time.
You should explore all other payment options before submitting an offer in compromise. The Offer in Compromise program is not for everyone.
Make sure you are eligible for a Tax Settlement
Before the IRS will can consider your offer, you must be current with all filing and payment requirements.
Are you in an open bankruptcy proceeding
You are not eligible if you are in an open bankruptcy proceeding. Use the Offer in Compromise Pre-Qualifier to confirm your eligibility and prepare a preliminary proposal.
Submitting your offer
You’ll find step-by-step instructions and all the forms for submitting an offer in the Offer in Compromise Booklet, Form 656-B (PDF).
Your completed offer package will include:
1. Form 433-A (OIC) (individuals) or
2. 433-B (OIC) (businesses) and all required documentation as specified on the forms;
Form 656(s) – individual and business tax debt (Corporation/ LLC/ Partnership) must be submitted on separate Form 656;
3. $150 application fee (non-refundable); and
Initial payment (non-refundable) for each Form 656.
Select a payment option
Your initial payment will vary based on your offer and the payment option you choose:
Lump Sum Cash.
Submit an initial payment of 20 percent of the total offer amount with your application. Wait for written acceptance, then pay the remaining balance of the offer in five or fewer payments.
Periodic Payment.
Submit your initial payment with your application. Continue to pay the remaining balance in monthly installments while the IRS considers your offer. If accepted, continue to pay monthly until it is paid in full.
How to File & Pay Back Taxes, Former IRS, Back Taxes Experts
by Fresh Start Tax | May 1, 2013 | Back Taxes
Back Taxes – Hardship, Payments or Settle, is that not the Question 1-866-700-1040
We are comprised tax attorneys, certified public accountants, and former IRS agents and managers. Hire an affordable professional tax firm.
We have over 60 years of working directly for the Internal Revenue Service in almost every IRS position that’s possible.
We know all the tax options and tax strategies and how to deal with IRS back tax issues. We are experts in placing taxpayers into hardships, payment agreements or settling tax debt that is called the offer in compromise.
If you owe back taxes to the Internal Revenue Service they will close your case in one of three ways.
IRS can declare you to be a current tax hardship and place you in a currently not collectible status, the Internal Revenue Service may determine that you have the ability to make monthly installment payments or the Internal Revenue Service may let you know that you can settle your case and recommend that you file an offer in compromise.
IRS Considerations to be made on Back Taxes
In addition to the basic living expenses, other factors to consider that have impact upon the taxpayers financial condition include:
a. The taxpayers age and employment status,
b. Number, age, and health of the taxpayers dependents,
c. Cost of living in the area the taxpayer resides, and
d. Any extraordinary circumstances such as special education expenses or natural disaster.
e. Medical situations that have effected the life of the taxpayer or others in his family.
f. The education of the taxpayer is sometimes considered as well.
g. This list is not all-inclusive.
Other factors may be considered in making an economic hardship determination.
The question you need to ask, which of the three categories fit me the best?
Your financial statement will determine which category you will be placed in by the Internal Revenue Service.
The Internal Revenue Service uses form 433-F to make that determination and you can find that form on our website if you go to the homepage and click on IRS forms.
When you complete the IRS financial statement you will have to provide IRS all the documentation that goes with it.
You will also need to provide IRS a copy of your last 3 to 6 month bank statements copy, a copy of your last pay stub, and all your monthly bills and receipts. Once IRS has that current financial statement it will be ready to place you in one of three categories.
You should know that if you do not agree with the IRS position on the placement of a closing category that you have the formal right to appeal.
The IRS Tax Hardship
If the Internal Revenue Service reviews your financial statement and find out that your expenses exceed your income and you fall within the national standards the Internal Revenue Service will place you into a non-collectible status.
That non-collectible status usually last for a period of two or three years until the taxpayer adjusted gross income increases. It should be known that penalties and interest will continue to run.
The IRS Payment or Installment agreement
If the Internal Revenue Service determines that you have more income than allowable necessary living expenses the IRS will ask you to make a monthly installment payment to them.
These monthly installments will be made on a monthly basis and IRS will expect these payments to be sent to them on a timely basis. If you default on your monthly payment IRS will issue to you a notice of bank levy, a notice of wage levy, and the filing of a federal tax lien if applicable.
The IRS tax settlement- The new fresh start program by the IRS
The Internal Revenue Service tax debt settlement is called the offer in compromise and is a much more time-consuming process.
The average offer takes approximately 9 months from start to finish.
Over 58,000 offers are submitted every year into the Internal Revenue Service and about 18,000 offers are submitted mostly those that are accepted are with or by professional tax firm.
Being a former IRS agent and teaching instructor of the IRS offer and compromise a taxpayer has a far greater chance of having their offer accepted if prepared by a professional tax firm who knows what they’re doing and has worked a number of offers and compromises or tax debt settlements.
You can find on our website the pre-qualifier offer tool that will let you know ahead of time whether you were to offer in compromise candidate.
Make sure you are pre-qualified before giving your money or submitting an offer in compromise to the Internal Revenue Service
Under the current Fresh Start initiative the IRS has incorporated its Streamlined Offer in Compromise process into the overall investigation of offers and has added flexibility to the financial analysis used in evaluating offers.
The Streamlined Offer in Compromise process includes:
a. Fewer requests for additional financial information,
b. If necessary, requests for additional information by phone, not by mail,
c. Greater flexibility when considering your ability to pay.
The changes to financial analysis add more flexibility to the OIC process including:
1. Greater flexibility in determining the equity in assets,
2. Greater flexibility in determining the allowable living expenses,
3. Reducing the amount of future income included in the offer,
4. Decreased time frame to complete the OIC payment process to two years.
Back Taxes – Hardship, Payments or Settle, is that not the Question – IRS Tax Settlement Experts
by Fresh Start Tax | May 1, 2013 | Back Taxes
How to Resolve BACK TAXES Owed to IRS – Former Agents 1-866-700-1040
I am a Former IRS Agent and teaching Instructor with the IRS.
We are comprised of tax attorneys, certified public accountants, and former IRS agents, managers and former IRS teaching instructors.
We have over 206 years of professional tax experience and over 60 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of the Internal Revenue Service.
We Taught Tax Law at the IRS.
We are tax experts and how to resolve back taxes owed to the IRS.
Call us today for free initial consultation and we can go over all the available tax options that you have too resolve your back tax issues with the Internal Revenue Service.
IRS Billing or Notices cannot be Ignored
If you owe the Internal Revenue Service back taxes and they have sent you a series of 3 to 4 notices or bills letting you know that you owe back tax do not ignore the letters or notices.
It is vitally important that you contact the Internal Revenue Service by the time you get your final notice or levy to intent.
This notice is generally L-1058.
If you are past this point it is no problem. Contact us and you will never have to speak to the Internal Revenue Service.( Believe it or not most of our clients because they’ve moved or other situations in their life have never received this IRS final notice.)
If you do not call the Internal Revenue Service within 30 days of receiving your final notice the IRS will follow-up and definitively take enforcement action.
IRS Enforcement Action on Back Taxes Owed
If the letters are not answered timely by the taxpayers, the Internal Revenue Service will send out a bank levy, a wage tax Levy garnishment, or file the notice of the federal tax lien.
I urge all taxpayers to make sure they contact the Internal Revenue Service to resolve these back tax issues while they are still in notice or billing status and before the IRS takes enforcement action.
All IRS enforcement action is conducted systemically that is through there computer automatically generates IRS bank levies, IRS wage levy garnishments, or the filing of the federal tax liens.
How to resolve back taxes owed to the IRS
If you owe back taxes to the Internal Revenue Service they will require a current financial statement. That financial statement that will have to be executed to the Internal Revenue Service is the 433-F. (IRS Specific Form )
You can find that financial statement on our website.
You will need to send or fax the financial statement along with all documentation supporting all income and expenses to the IRS in the ASC Unit.
You will need to provide IRS with the last 3 to 6 months of bank statements, pay stubs and copies of all monthly bills.
Once IRS has that in hand they are ready to resolve your back tax issue.
The three types of way IRS will closure case to resolve back taxes
After IRS carefully reviews the current financial statement along with all the documentation, IRS will close the case by putting the taxpayer into one of three closing methods or categories.
The IRS will either declare that the taxpayer is going through a financial hardship in place the taxpayer into a currently non-collectible status due to the hardship of the financial condition, the IRS will recommend that the taxpayer make a monthly installment payment or the IRS will let them know they are a candidate for an offer in compromise or tax debt settlement.
I urge all taxpayers before they give IRS a financial statement to have it carefully and skillfully reviewed by a tax professional to ensure the very best result.
Taxpayers have no idea how the IRS is going to review or receive that financial statement. Only tax professionals that have handled hundreds of cases understand the methods and techniques used by Internal Revenue Service.
If you are going through this process it will do you well to hire a professional tax firm to negotiate and resolve your back tax issues with the Internal Revenue Service. Check the pricing of various tax firms.
Make sure you are not ripped off by Internet companies who have few professionals on staff.
Make sure you were hiring a true professional tax company who has experience, knowledge and a proven track record to ensure that you get the very best settlement possible.
Also check BBB ratings.
All your Back Tax Returns Must be Filed
You should also be aware that when you are trying to resolve all back tax issues with the Internal Revenue Service they will require you to file any unfiled tax returns.
We can prepare all your back tax returns and file them with the Internal Revenue Service. If you have a little for a few tax records we can reconstruct your tax returns.
Most importantly get back into the system and get these unresolved back tax issues resolved so you could go on with your life.
Call us today for a no cost professional tax consult and hear the truth about how to resolve back taxes owed to the IRS.
How to Resolve BACK TAXES Owed to IRS – Former Agents – Back Tax Solutions
by Fresh Start Tax | Apr 9, 2013 | Back Taxes
IRS Back Taxes – Filing, Audits, Tax Settlements — Local IRS Tax Experts 954-492-0088
We are professional tax firm located in South Florida that handles all IRS back tax issues. Whether you need to file back tax returns, undergoing an IRS tax audit or looking for an IRS tax settlement called an offer in compromise we are your one firm that can handle all IRS and State problems.
We are comprised of tax attorneys, CPAs, and former IRS agents, managers and instructors.
We have over 60 years of direct work experience at the local IRS South Florida offices.
We worked as IRS agents, appeals officers, audit managers, revenue agents, revenue officers and IRS offer in compromise specialist.
All our work is done in-house and we are used by several firms in the South Florida area to manage and handle their IRS clients.
You can contact us today for a free consultation or come by and visit our office.
We love to meet with you and explain the different tax options you had to resolve your IRS debt.
How the new IRS Fresh Start Program may help you.
In its latest effort to help struggling taxpayers, the Internal Revenue Service announced a series of new steps to help people get a fresh start with their tax liabilities.
The goal is to help individuals and small businesses meet their tax obligations, without adding unnecessary burden to taxpayers.
Specifically the IRS is announcing new policies and programs to help taxpayers pay back taxes and avoid tax liens.
The changes include:
1.Significantly increasing the dollar threshold when liens are generally issued, resulting in fewer tax liens,
2. Making it easier for taxpayers to obtain lien withdrawals after paying a tax bill,
3. Withdrawing liens in most cases where a taxpayer enters into a Direct Debit Installment Agreement,
4. Creating easier access to Installment Agreements for more struggling small businesses,
5. Expanding a streamlined Offer in Compromise program to cover more taxpayers.
Tax Lien Thresholds
The IRS will significantly increase the dollar thresholds when liens are generally filed. The new dollar amount is in keeping with inflationary changes since the number was last revised. Currently liens are automatically filed at certain dollar levels for people with past-due balances.
The IRS plans to review the results and impact of the lien threshold change in about a year.
A federal tax lien gives the IRS a legal claim to a taxpayer’s property for the amount of an unpaid tax debt. Filing a Notice of Federal Tax Lien is necessary to establish priority rights against certain other creditors.
Usually the government is not the only creditor to whom the taxpayer owes money.
A federal tax lien informs the public that the U.S. government has a claim against all property, and any rights to property, of the taxpayer. This includes property owned at the time the notice of lien is filed and any acquired thereafter.
A lien can affect a taxpayer’s credit rating, so it is critical to arrange the payment of taxes as quickly as possible.
Tax Lien Withdrawals
The IRS will also modify procedures that will make it easier for taxpayers to obtain a federal tax lien withdrawal.
Liens will now be withdrawn once full payment of taxes is made if the taxpayer requests it. The IRS has determined that this approach is in the best interest of the government.
In order to speed the withdrawal process, the IRS will also streamline its internal procedures to allow collection personnel to withdraw the liens.
Direct Debit Installment Agreements and Liens
The IRS is making other fundamental changes to liens in cases where taxpayers enter into a Direct Debit Installment Agreement.
For taxpayers with unpaid assessments of $25,000 or less, the IRS will now allow lien withdrawals under several scenarios:
Lien withdrawals for taxpayers entering into a Direct Debit Installment Agreement.
The IRS will withdraw a lien if a taxpayer on a regular Installment Agreement converts to a Direct Debit Installment Agreement.
The IRS will also withdraw liens on existing Direct Debit Installment agreements upon taxpayer request.
Liens will be withdrawn after a probationary period demonstrating that direct debit payments will be honored. This period is three months.
In additions lowers user fees and saves the government money from mailing monthly payment notices.
Installment Agreements and Small Businesses
The IRS will also make streamlined Installment Agreements available to more small businesses. The payment program will raise the dollar limit to allow additional small businesses to participate.
Small businesses with $25,000 or less in unpaid tax can participate. Currently, only small businesses with under $10,000 in liabilities can participate.
Small businesses will have 24 months to pay.
The streamlined Installment Agreements will be available for small businesses that file either as an individual or as a business.
Small businesses with an unpaid assessment balance greater than $25,000 would qualify for the streamlined Installment Agreement if they pay down the balance to $25,000 or less.
Small businesses will need to enroll in a Direct Debit Installment Agreement to participate.
Offers in Compromise or Tax Debt Settlements
The IRS is also expanding a new streamlined Offer in Compromise (OIC) program to cover a larger group of struggling taxpayers.
This streamlined OIC is being expanded to allow taxpayers with annual incomes up to $100,000 to participate. In addition, participants must have tax liability of less than $50,000, doubling the current limit of $25,000 or less.
OICs are subject to acceptance based on legal requirements. An offer-in-compromise is an agreement between a taxpayer and the IRS that settles the taxpayer’s tax liabilities for less than the full amount owed.
Generally an offer or tax debt settlement will not be accepted if the IRS believes that the liability can be paid in full as a lump sum or through a payment agreement.
The IRS looks at the taxpayer’s income and assets to make a determination regarding the taxpayer’s ability to pay.
Call us today for a free initial tax consultation and hear the all the available tax options to help relieve you of your IRS problem.
IRS Back Taxes – Filing, Audits, Tax Settlements – Local IRS Tax Experts – Ft.Lauderdale, Miami, Palm Beaches
by Fresh Start Tax | Mar 19, 2013 | Back Taxes
Truck Driver – Owe Back IRS Taxes – IRS Tax Levy, Tax Lien Relief 1-866-700-1040
Let former IRS Agents settle your tax case and get IRS Tax Levies and Tax Liens Released.
Do not let the IRS have you by the short hairs, fight back with Former IRS agents and managers. IRS loves to bully taxpayers but we will have none of that.
We know exactly how to fight back and win.
We have a combined 60 years of direct work experience in the local, district, and regional tax offices of the Internal Revenue Service. If you owe back IRS taxes or the IRS has already sent out an IRS tax levy or tax lien call us today and we will tell you exactly what you need to do to stop IRS right in their tracks.
Taxpayers have various tax options that are available to them but have no idea how to put them into play. Due to our vast experience with the Internal Revenue Service we can offer go fast and immediate tax results so you can get your life back in order and stop worrying.
Call us today for free initial tax consultation. We will give you the information you need to give you peace of mind.
The IRS Tax Levy
If the IRS has sent out a tax levy we will contact them with a power of attorney, secure a financial statement from you and get your tax levy released as well as work out an IRS tax settlement.
IRS will require an exit strategy to take you off the IRS enforcement computer. With that said, the IRS for either put your case into an economic tax hardship, enter you into a payment plan, or let you know that you could potentially qualify for IRS tax debt settlement or offer in compromise.
Because of the new IRS fresh start program or fresh start initiative there are many available tax options available to you.
Since each case is unique we will review your tax options and give you the best course of action to take with the IRS.
What is a IRS Tax Levy
A levy is a legal seizure of your property to satisfy a tax debt. Levies are different from liens. A lien is a claim used as security for the tax debt, while a levy actually takes the property to satisfy the tax debt.
If you do not pay your taxes (or make arrangements to settle your debt), the IRS may seize and sell any type of real or personal property that you own or have an interest in.
IRS can and will:
1. seize and sell property that you hold (such as your car, boat, or house), or
2. could levy property that is yours but is held by someone else (such as your wages, retirement accounts, dividends, bank accounts, licenses, rental income, accounts receivables, the cash loan value of your life insurance, or commissions).
IRS can only levy only after these three requirements are met:
1. IRS assessed the tax and sent you a Notice and Demand for Payment;
2. You neglected or refused to pay the tax; and
3. IRS sent you a Final Notice of Intent to Levy and Notice of Your Right to A Hearing (levy notice) at least 30 days before the levy.
IRS may give you this notice in person, leave it at your home or your usual place of business, or send it to your last known address by certified or registered mail, return receipt requested.
Form 2290 Excise tax
Use Form 2290 to:
a. Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more.
b. Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period.
c. Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category.
d. Claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period.
Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles).
e. Report acquisition of a used taxable vehicle for which the tax has been suspended.
f. Figure and pay the tax due on a used taxable vehicle acquired and used during the period.
Use Schedule 1 (Form 2290):
1. To report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN).
As proof of payment to register your vehicle(s) (unless specifically exempted) in any state. 2. Use the Schedule 1 returned to you by the IRS for this purpose. You will get Schedule 1 returned to you almost immediately if you e-file.
Truck Driver – Owe Back IRS Taxes – IRS Tax Levy, Tax Lien Relief
by Fresh Start Tax | Jan 2, 2013 | Back Taxes, Tax Returns, Tax Settlements
Owe 943 Back Taxes – Agricultural Tax Returns – Former IRS Agents – File & Settle with IRS 1-866-700-1040
Have Former IRS agents and managers file and or settle your back tax debt on any and all tax returns. We have settled thousands of IRS cases since 1982.
Call for a free tax consult. We have a A PLUS rating from the BBB. We are very affordable.
We have over 60 years of direct work experience with the IRS in the local, district and regional offices of the IRS.
Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees
Agricultural employers use Form 943 to report income tax withheld and social security and Medicare taxes on wages paid to farm workers, including household employees working in a private home on a for-profit farm.
Purpose of Form 943
Use Form 943 to report federal income tax withheld and employer and employee social security and Medicare taxes on wages paid to farm workers.
If you have household employees working in your private home on your farm operated for a profit, they are not considered to be farm employees.
To report social security, Medicare, and federal income tax withholding on the wages of household employees, you may either:
1. File Schedule H (Form 1040), Household Employment Taxes, with your Form 1040 or,
2. Include the wages with your farm employees’ wages on Form 943.
If you paid wages to a household employee in a home that is not on a for-profit farm, you must report the taxes on Schedule H (Form 1040). If you paid wages to other non farm workers, do not report these on Form 943.
Taxes on wages paid to non farm workers are reported on Form 941/941-SS, Employer’s Quarterly Federal Tax Return, or Form 944, Employer’s ANNUAL Federal Tax Return.
Who Must File
File Form 943 if you paid wages to one or more farm workers and the wages were subject to social security and Medicare taxes or federal income tax withholding under the tests discussed below.
The $150 Test or the $2,500 Test
All cash wages that you pay to farm workers are subject to social security and Medicare taxes and federal income tax withholding for any calendar year that you meet either of the tests listed below.
a. You pay an employee cash wages of $150 or more in a year for farm work.
b. The total (cash and non cash) wages that you pay to all farm workers is $2,500 or more.
c. If the $2,500-or-more test for the group is not met, the $150-or-more test for an individual still applies.
Exceptions.
Special rules apply to certain hand-harvest laborers who receive less than $150 in annual cash wages.
When To File
For 2012, file Form 943 by January 31, 2013 or the last January date for any given year. However, if you made deposits on time in full payment of the taxes due for the year, you may file the return as late as February 11, 2013.
A Final Tax Return
If you stop paying wages during the year and do not expect to pay wages again, file a final return for 2012. Be sure to mark the box above line 1 on the form indicating that you do not have to file returns in the future.
Where To File
Find the state of your legal residence, principal place of business, office, or agency in the table that follows. Send your return to the address listed for your location.
Owe 943 Back Taxes – Agricultural Tax Returns – Former IRS Agents – File & Settle with IRS
