Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - 2017 Page 12
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14Completing Your Return
return, you can enter either your or your
Penalties
spouse's daytime phone number.
Third Party Designee
Late filing. If you do not file your return
Identity Protection PIN
by the due date (including extensions), the
If you want to allow your preparer, a friend,
penalty is usually 5% of the amount due
For 2017, if you received an Identity
family member, or any other person you
Protection Personal Identification Number
for each month or part of a month your
choose to discuss your 2017 tax return
return is late, unless you have a
(IP PIN) from the IRS, enter it in the IP PIN
with the IRS, check the “Yes” box in the
reasonable explanation. If you do, attach a
spaces provided below your daytime
“Third Party Designee” area on page 1 of
statement to your return. The penalty can
phone number. You must correctly enter
your return. Also, enter the designee's
be as much as 25% of the tax due. The
all six numbers of your IP PIN. If you did
name, phone number, and any five digits
not receive an IP PIN, leave these spaces
penalty is 15% per month, up to a
the designee chooses as his or her
maximum of 75%, if the failure to file is
blank.
personal identification number (PIN).
fraudulent. If your return is more than 60
New IP PINs are issued every
days late, the minimum penalty will be
If you check the “Yes” box, you (and
year. Enter the latest IP PIN you
!
$210 or the amount of any tax you owe,
your spouse if filing a joint return) are
received. IP PINs for 2017 tax
authorizing the IRS to call the designee to
whichever is smaller.
CAUTION
returns generally were sent in December
answer any questions that may arise
Late payment of tax. If you pay your
2017.
during the processing of your return. You
taxes late, the penalty is usually
of 1%
1 2
are also authorizing the designee to:
of the unpaid amount for each month or
If you are filing a joint return and both
Give the IRS any information that is
taxpayers receive an IP PIN, only the
part of a month the tax isn't paid. The
missing from your return,
penalty can be as much as 25% of the
taxpayer whose SSN appears first on the
Call the IRS for information about the
unpaid amount. It applies to any unpaid
tax return should enter his or her IP PIN.
processing of your return or the status of
tax on the return. This penalty is in
However, if you are filing electronically,
your refund or payment(s),
addition to interest charges on late
both taxpayers must enter their IP PINs.
Receive copies of notices or transcripts
payments.
related to your return, upon request, and
If you need more information or
Respond to certain IRS notices about
Frivolous return. In addition to any other
answers to frequently asked questions on
math errors, offsets, and return
penalties, the law imposes a penalty of
how to use the IP PIN, go to
IRS.gov/
preparation.
$5,000 for filing a frivolous return. A
Individuals/Understanding-Your-CP01A-
frivolous return is one that doesn't contain
Notice. If you received an IP PIN but
You aren't authorizing the designee to
information needed to figure the correct
misplaced it, call 1-800-908-4490.
receive any refund check, bind you to
tax or shows a substantially incorrect tax
anything (including any additional tax
Understanding identity theft issues.
because you take a frivolous position or
liability), or otherwise represent you before
Go to
IRS.gov/individuals/the-identity-
desire to delay or interfere with the tax
the IRS. If you want to expand the
protection-pin-ip-pin
for information and
laws. This includes altering or striking out
designee's authorization, see Pub. 947.
videos.
the preprinted language above the space
where you sign. For a list of positions
The authorization will automatically end
Additional Information
identified as frivolous, see Notice
no later than the due date (without regard
2010-33, 2010-17 I.R.B. 609, available at
to extensions) for filing your 2018 tax
Amended Returns
IRS.gov/irb/2010-17_IRB/ar13.html.
return. This is April 15, 2019, for most
people. If you wish to revoke the
File a new Form 1040-SS to change a
Other. Other penalties can be imposed,
authorization before it ends, see Pub. 947.
Form 1040-SS you already filed. If you
including those for negligence, substantial
filed Form 1040-SS but should have filed
understatement of tax, reportable
Signature and Date
Form 1040, file a corrected return on Form
transaction understatements, filing an
Sign and date your return. It isn't valid
1040. In either case, at the top of page 1
erroneous refund claim, and fraud.
unless you sign it. If you are filing a joint
of the corrected return, enter
Criminal penalties may be imposed for
return, your spouse must also sign. If your
“CORRECTED” in dark bold letters
willful failure to file, tax evasion, or making
spouse can't sign the return, see Pub.
followed by the date. In most cases, an
a false statement. See Pub. 17, for details
501.
amended Form 1040-SS (or Form 1040, if
on some of these penalties.
applicable) must be filed within 3 years
In most cases, anyone you pay to
Access Your Online Account
after the date on which the original return
prepare your return must sign it and fill in
(Individual Taxpayers Only)
was filed or within 2 years after the tax
the Paid Preparer Use Only area in the
was paid, whichever is later.
Go to
IRS.gov/account
to securely access
space provided. The preparer must give
you a copy of the return for your records.
information about your federal tax
Interest and Penalties
Someone who prepares your return but
account.
Do not figure the amount of any interest or
View the amount you owe, pay online or
doesn't charge you, should not sign your
penalties you may owe. We will send you
set up an online payment agreement.
return.
a bill for any amount due.
Access your tax records online.
If you have someone prepare your
Review the past 18 months of your
return, you are still responsible for the
Interest
payment history.
correctness of the return.
Go to
IRS.gov/secureaccess
to review
The IRS will charge you interest on taxes
the required identity authentication
Daytime Phone Number
not paid by their due date, or the extended
process.
due date, if an extension of time to file is
Providing your daytime phone number can
How To Get Forms and
granted. Also, you will be charged interest
help speed the processing of your return.
on penalties.
If we have questions about items on your
Publications
return and you can answer our questions
Visit
IRS.gov/forms-pubs
to
over the phone, we may be able to
download U.S. forms and
continue processing your return without
publications. Otherwise, you can
mailing you a letter. If you are filing a joint
Instructions for Form 1040-SS (2017)
SS-12
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