Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Department Of The Treasury Internal Revenue Service - 2009 Page 9
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10page 1 of the corrected return, enter
How To Get Forms and
receive it and whether your response is
“CORRECTED” in dark bold letters
voluntary, required to obtain a benefit, or
Publications
followed by the date. Generally, an
mandatory under the law.
amended Form 1040-SS (or Form 1040, if
By Internet
This notice applies to all papers you
applicable) must be filed within 3 years
file with us, including this tax return. It
You can access the IRS website 24 hours
after the date on which the original return
also applies to any questions we need to
a day, 7 days a week, at to
was filed or within 2 years after the tax
ask you so we can complete, correct, or
download forms, instructions, and
was paid, whichever is later.
process your return; figure your tax; and
publications.
collect tax, interest, or penalties.
Interest and Penalties
By Phone
Our legal right to ask for information is
Do not figure the amount of any interest
You can order forms and publications by
sections 6001, 6011, and 7651 and their
or penalties you may owe. We will send
calling 1-800-TAX-FORM
regulations. They say that you must file a
you a bill for any amount due.
(1-800-829-3676) (not toll free in
return or statement with the IRS and pay
American Samoa).
Interest
to the United States Treasury any tax for
By Mail
which you are liable. Your response is
We will charge you interest on taxes not
mandatory under these sections. Section
paid by their due date, even if an
You can order forms and publications by
6109 requires filers and paid preparers to
extension of time to file is granted. Also,
sending your order to:
provide their identifying number. This is
we will charge you interest on penalties
Internal Revenue Service
so we know who you are, and can
imposed for failure to file, negligence,
1201 N. Mitsubishi Motorway
process your return and other papers.
fraud, substantial valuation
Bloomington, IL 61705-6613
You must fill in all parts of the tax form
misstatements, substantial
that apply to you.
understatements of tax, and reportable
In Person
transaction understatements. Interest is
You are not required to provide the
You can get forms and publications at the
charged on the penalty from the due date
information requested on a form that is
following walk-in sites.
of the return (including extensions).
subject to the Paperwork Reduction Act
Note. The following addresses are
unless the form displays a valid OMB
subject to change.
Penalties
control number. Books or records relating
American Samoa
to a form or its instructions must be
Late filing. If you do not file your return
retained as long as their contents may
by the due date (including extensions),
American Samoa Government
become material in the administration of
the penalty is usually 5% of the amount
Tax Office
any Internal Revenue law.
due for each month or part of a month
Executive Office Building — Utulei
your return is late, unless you have a
Pago Pago, AS 96799
We ask for tax return information to
reasonable explanation. If you do, attach
carry out the tax laws of the United
CNMI
it to your return. The penalty can be as
States. We need it to figure and collect
Division of Revenue and Taxation
much as 25% of the tax due. The penalty
the right amount of tax.
DanDan Commercial Center
is 15% per month, up to a maximum of
If you do not file a return, do not
Saipan, MP 96950
75%, if the failure to file is fraudulent. If
provide the information we ask for, or
your return is more than 60 days late, the
Guam
provide fraudulent information, you may
minimum penalty will be $135 or the
Department of Revenue and Taxation
be charged penalties and be subject to
amount of any tax you owe, whichever is
1240 Route 16
criminal prosecution. We may also have
smaller.
Barrigada, Guam 96913
to disallow any deductions shown on the
Late payment of tax. If you pay your
tax return. This could make the tax higher
Puerto Rico
taxes late, the penalty is usually
1
/
of 1%
or delay any refund, and the calculation of
2
U.S. Internal Revenue Service
of the unpaid amount for each month or
your social security benefits may be
7 Tabonuco Street, Suite 120
part of a month the tax is not paid. The
affected. Interest may also be charged.
San Patricio Office Center
penalty can be as much as 25% of the
Generally, tax returns and return
Guaynabo, PR 00966
unpaid amount. It applies to any unpaid
information are confidential, as stated in
tax on the return. This penalty is in
USVI
section 6103. However, section 6103
addition to interest charges on late
allows or requires the IRS to disclose or
U.S. Internal Revenue Service
payments.
give the information shown on your tax
Almeric L. Christian Federal Building
Frivolous return. In addition to any
return to others as described in the Code.
3013 Estate Golden Rock, Room 228
other penalties, the law imposes a penalty
For example, we may disclose your tax
Christiansted, VI 00820
of $5,000 for filing a frivolous return. A
information to the SSA for use in
U.S. Internal Revenue Service
frivolous return is one that does not
calculating your social security benefits;
Ron De Lugo Federal Building and
contain information needed to figure the
to the Department of Justice, to enforce
Courthouse
correct tax or shows a substantially
the tax laws, both civil and criminal; and
5500 Veterans Drive, Room 216
incorrect tax because you take a frivolous
to cities, states, the District of Columbia,
Charlotte Amalie, VI 00802
position or desire to delay or interfere with
and U.S. commonwealths or possessions
the tax laws. This includes altering or
to carry out their tax laws.
USVI Bureau of Internal Revenue
striking out the preprinted language
9601 Estate Thomas
We may disclose your tax information
above the space where you sign. For a
Charlotte Amalie, VI 00802
to other persons as necessary to obtain
list of positions identified as frivolous, see
information needed to determine the
USVI Bureau of Internal Revenue
Notice 2008-14, 2008-4 I.R.B. 310,
amount of or to collect the tax you owe.
4008 Estate Diamond
available at /irb/2008-04_IRB/
We may disclose your tax information to
Christiansted, VI 00820
ar12.html.
the Comptroller General of the United
Other. Other penalties can be imposed
Disclosure, Privacy Act, and
States to permit the Comptroller General
for negligence, substantial
Paperwork Reduction Act Notice. The
to review the Internal Revenue Service.
understatement of tax, reportable
IRS Restructuring and Reform Act of
We may disclose your tax information to
transaction understatements, filing an
1998, the Privacy Act of 1974, and
Committees of Congress; federal, state,
erroneous refund claim, and fraud.
Paperwork Reduction Act of 1980 require
and local child support agencies; and to
Criminal penalties may be imposed for
that when we ask you for information we
other federal agencies for the purposes of
willful failure to file, tax evasion, or
must first tell you our legal right to ask for
determining entitlement for benefits or the
making a false statement. See Pub. 17,
the information, why we are asking for it,
eligibility for and the repayment of loans.
Your Federal Income Tax, for details on
and how it will be used. We must also tell
We may also disclose this information to
some of these penalties.
you what could happen if we do not
other countries under a tax treaty, or to
SS-9
Instructions for Form 1040-SS (2009)
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