Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2011 Page 9
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Interest
Respond to certain IRS notices about
(1-800-829-3676) (not toll free in
math errors, offsets, and return
American Samoa).
The IRS will charge you interest on taxes
preparation.
not paid by their due date, even if an
By Mail
extension of time to file is granted. Also,
You are not authorizing the designee
You can order forms and publications by
you will be charged interest on penalties
to receive any refund check, bind you to
sending your order to:
imposed for failure to file, negligence,
anything (including any additional tax
Internal Revenue Service
fraud, substantial valuation
liability), or otherwise represent you
1201 N. Mitsubishi Motorway
misstatements, substantial
before the IRS. If you want to expand the
Bloomington, IL 61705-6613
understatements of tax, and reportable
designee’s authorization, see Pub. 947,
transaction understatements. Interest is
In Person
Practice Before the IRS and Power of
charged on the penalty from the due date
Attorney.
You can get forms and publications at the
of the return (including extensions).
following walk-in sites.
The authorization will automatically
Penalties
Note. The following addresses are
end no later than the due date (without
subject to change.
Late filing. If you do not file your return
regard to extensions) for filing your 2012
by the due date (including extensions),
tax return. This is April 15, 2013, for most
American Samoa
the penalty is usually 5% of the amount
people. If you wish to revoke the
American Samoa Government
due for each month or part of a month
authorization before it ends, see Pub.
Tax Office
your return is late, unless you have a
947.
First Floor
reasonable explanation. If you do, attach
Executive Office Building — Utulei
Signature and Date
it to your return. The penalty can be as
Pago Pago, AS 96799
much as 25% of the tax due. The penalty
Sign and date your return. It is not valid
CNMI
is 15% per month, up to a maximum of
unless you sign it. If you are filing a joint
75%, if the failure to file is fraudulent. If
Division of Revenue and Taxation
return, your spouse must also sign. If your
your return is more than 60 days late, the
DanDan Commercial Center
spouse cannot sign the return, see Pub.
minimum penalty will be $135 or the
Saipan, MP 96950
501.
amount of any tax you owe, whichever is
Guam
Generally, anyone you pay to prepare
smaller.
your return must sign it and fill in the Paid
Department of Revenue and Taxation
Late payment of tax. If you pay your
Preparer Use Only area in the space
1240 Army Drive
taxes late, the penalty is usually
/
of 1%
1
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provided. The preparer must give you a
Barrigada, Guam 96913
of the unpaid amount for each month or
copy of the return for your records.
Puerto Rico
part of a month the tax is not paid. The
Someone who prepares your return but
penalty can be as much as 25% of the
U.S. Internal Revenue Service
does not charge you should not sign your
unpaid amount. It applies to any unpaid
7 Tabonuco Street, Suite 120
return.
tax on the return. This penalty is in
San Patricio Office Center
addition to interest charges on late
If you have someone prepare your
Guaynabo, PR 00966
payments.
return, you are still responsible for the
USVI
correctness of the return.
Frivolous return. In addition to any
U.S. Internal Revenue Service
other penalties, the law imposes a penalty
Almeric L. Christian Federal Building
Daytime Phone Number
of $5,000 for filing a frivolous return. A
3013 Estate Golden Rock, Room 3013
frivolous return is one that does not
Providing your daytime phone number
Christiansted, VI 00820
contain information needed to figure the
can help speed the processing of your
correct tax or shows a substantially
U.S. Internal Revenue Service
return. If we have questions about items
incorrect tax because you take a frivolous
Ron De Lugo Federal Building and
on your return and you can answer our
position or desire to delay or interfere with
Courthouse
questions over the phone, we may be
the tax laws. This includes altering or
5500 Veterans Drive, Room 216
able to continue processing your return
striking out the preprinted language
Charlotte Amalie, VI 00802
without mailing you a letter. If you are
above the space where you sign. For a
filing a joint return, you can enter either
USVI Bureau of Internal Revenue
list of positions identified as frivolous, see
your or your spouse’s daytime phone
6115 Estate Smith Bay
Notice 2010-33, 2010-17 I.R.B. 609,
number.
St. Thomas, VI 00802
available at
ar13.html.
USVI Bureau of Internal Revenue
4008 Estate Diamond
Additional Information
Other. Other penalties can be imposed
Christiansted, VI 00820
for negligence, substantial
understatement of tax, reportable
Amended Returns
Disclosure, Privacy Act, and
transaction understatements, filing an
File a new Form 1040-SS to change a
Paperwork Reduction Act Notice. The
erroneous refund claim, and fraud.
Form 1040-SS you already filed. If you
IRS Restructuring and Reform Act of
Criminal penalties may be imposed for
filed Form 1040-SS but should have filed
1998, the Privacy Act of 1974, and
willful failure to file, tax evasion, or
Form 1040, file a corrected return on
Paperwork Reduction Act of 1980 require
making a false statement. See Pub. 17,
Form 1040. In either case, at the top of
that when we ask you for information we
Your Federal Income Tax, for details on
page 1 of the corrected return, enter
must first tell you our legal right to ask for
some of these penalties.
“CORRECTED” in dark bold letters
the information, why we are asking for it,
How To Get Forms and
followed by the date. Generally, an
and how it will be used. We must also tell
amended Form 1040-SS (or Form 1040, if
Publications
you what could happen if we do not
applicable) must be filed within 3 years
receive it and whether your response is
after the date on which the original return
voluntary, required to obtain a benefit, or
By Internet
was filed or within 2 years after the tax
mandatory under the law.
You can access IRS.gov 24 hours a day,
was paid, whichever is later.
This notice applies to all papers you
7 days a week to download forms,
file with us, including this tax return. It
instructions, and publications.
Interest and Penalties
also applies to any questions we need to
By Phone
Do not figure the amount of any interest
ask you so we can complete, correct, or
or penalties you may owe. We will send
You can order forms and publications by
process your return; figure your tax; and
you a bill for any amount due.
calling 1-800-TAX-FORM
collect tax, interest, or penalties.
SS-9
Instructions for Form 1040-SS (2011)
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