Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

FAQs for Disaster Victims - Penalty and Interest

(03/09) Q: Is there any interest relief for taxpayers who have balances due that arise during the disaster relief period for prior year returns?

A: No. The IRS policy on the waiver of interest does not apply to balances due on prior year liabilities. However, the IRS will consider waiving late payment penalties when the reason for the late payment is due to the disaster.

(03/09) Q: What. If any relief, is accorded Installment agreement payments that become due during the disaster relief period?

A. Installment agreement payments that become due during the disaster relief period are suspended. After the postponement period has ended, the installment agreement will be reinstated (without fee). The taxpayer will be required to resume making payments in accordance with the terms of the installment agreement beginning the month that follows after the end of the postponement period.


Rate the Small Business and Self-Employed Website