Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 92
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107 call the Innocent Spouse office toll-free
ing tax problems that haven't been re-
How Do You Make a Gift
at 1-855-851-2009.
solved through normal channels, may be
To Reduce Debt Held By
eligible for Taxpayer Advocate Service
Income Tax Withholding
(TAS) assistance. You can reach TAS
the Public?
by calling the National Taxpayer Advo-
and Estimated Tax
cate helpline at 1-877-777-4778. People
If you wish to do so, make a check paya-
Payments for 2018
who are deaf, hard of hearing, or have a
ble to “Bureau of the Fiscal Service.”
speech disability and who have access to
You can send it to: Bureau of the Fiscal
You
can
use
the
IRS
TTY/TDD
equipment
can
call
Service, Attn: Dept G, P.O. Box 2188,
Withholding Calculator
instead
1-800-829-4059. Deaf or hard-of-hear-
TIP
Parkersburg, WV 26106-2188. Or you
of Pub. 505 or the worksheets
ing individuals also can contact the IRS
can enclose the check with your income
included with Form W-4 or W-4P, to de-
through relay services such as the Feder-
tax return when you file. In the memo
termine whether you need to have your
al
Relay
Service
available
at
section of the check, make a note that it
withholding increased or decreased.
is a gift to reduce the debt held by the
public. Don’t add your gift to any tax
Protect
yourself
from
suspicious
In general, you don’t have to make
you may owe. See the instructions for
emails or phishing schemes. Phishing
estimated tax payments if you expect
line 78 for details on how to pay any tax
is the creation and use of email and web-
that your 2018 Form 1040 will show a
you owe. For information on how to
sites designed to mimic legitimate busi-
tax refund or a tax balance due of less
make this type of gift online, go to
ness emails and websites. The most
than $1,000. If your total estimated tax
and click on
common form is sending an email to a
for 2018 is $1,000 or more, see Form
“How To Make a Contribution to Re-
user falsely claiming to be an establish-
1040-ES and Pub. 505 for a worksheet
duce the Debt.”
ed legitimate enterprise in an attempt to
you can use to see if you have to make
scam the user into surrendering private
estimated tax payments. For more de-
You may be able to deduct this
information that will be used for identity
tails, see Pub. 505.
gift on your 2018 tax return.
TIP
theft.
Secure Your Tax
The IRS doesn't initiate contacts with
How Long Should
Records From Identity
taxpayers via emails. Also, the IRS
Records Be Kept?
doesn't request detailed personal infor-
Theft
mation through email or ask taxpayers
Keep a copy of your tax return, work-
for the PIN numbers, passwords, or sim-
Identity theft occurs when someone uses
sheets you used, and records of all items
ilar secret access information for their
your personal information, such as your
appearing on it (such as Forms W-2 and
credit card, bank, or other financial ac-
name, social security number (SSN), or
1099) until the statute of limitations runs
counts.
other identifying information, without
out for that return. Usually, this is 3
your permission, to commit fraud or oth-
If you receive an unsolicited email
years from the date the return was due or
er crimes. An identity thief may use
claiming to be from the IRS, forward the
filed or 2 years from the date the tax was
your SSN to get a job or may file a tax
message to phishing@irs.gov. You also
paid, whichever is later. You should
return using your SSN to receive a re-
may report misuse of the IRS name,
keep some records longer. For example,
fund.
logo, forms, or other IRS property to the
keep property records (including those
Treasury Inspector General for Tax Ad-
To reduce your risk:
on your home) as long as they are nee-
ministration toll-free at 1-800-366-4484.
Protect your SSN,
ded to figure the basis of the original or
People who are deaf, hard of hearing, or
Ensure your employer is protecting
replacement property. For more details,
have a speech disability and who have
your SSN, and
see chapter 1 of Pub. 17.
access to TTY/TDD equipment can call
Be careful when choosing a tax
1-800-877-8339. You can forward sus-
Amended Return
preparer.
picious emails to the Federal Trade
If your tax records are affected by
File Form 1040X to change a return you
Commission (FTC) at
spam@uce.gov
or
identity theft and you receive a notice
already filed. Generally, Form 1040X
report them at ftc.gov/complaint. You
from the IRS, respond right away to the
must be filed within 3 years after the
can contact them at
name and phone number printed on the
date the original return was filed or
or 1-877-IDTHEFT (1-877-438-4338).
IRS notice or letter. For more informa-
within 2 years after the date the tax was
If you have been the victim of identity
tion, see Pub. 5027.
paid, whichever is later. But you may
theft, see
and
have more time to file Form 1040X if
Pub. 5027. People who are deaf, hard of
If your SSN has been lost or stolen or
you live in a federally declared disaster
hearing, or have a speech disability and
you suspect you are a victim of tax-rela-
area or you are physically or mentally
who have access to TTY/TDD equip-
ted
identity
theft,
visit
IRS.gov/
unable to manage your financial affairs.
ment can call 1-866-653-4261.
IdentityTheft
to learn what steps you
See Pub. 556 for details.
should take.
Visit IRS.gov and enter “identity
Victims of identity theft who are ex-
theft” in the search box to learn more
Use the
Where's My Amended Return
periencing economic harm or a systemic
about identity theft and how to reduce
application on IRS.gov to track the sta-
problem, or are seeking help in resolv-
your risk.
tus of your amended return. It can take
-92-
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