Instructions For Form 1040-Ss Page 11
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13Interest and Penalties
How To Get Forms and
Someone who prepares your return but
doesn't charge you should not sign your
Publications
Do not figure the amount of any interest or
return.
penalties you may owe. We will send you
Visit
IRS.gov/forms-pubs
to
a bill for any amount due.
If you have someone prepare your
download U.S. forms and
return, you are still responsible for the
publications. Otherwise, you can
correctness of the return.
Interest
go to
IRS.gov/orderforms
to order forms
Daytime Phone Number
and publications by U.S. mail. Your order
The IRS will charge you interest on taxes
should arrive within 10 business days.
not paid by their due date, even if an
Providing your daytime phone number can
extension of time to file is granted. Also,
help speed the processing of your return.
you will be charged interest on penalties
You can order forms and
If we have questions about items on your
imposed for failure to file, negligence,
publications by calling
return and you can answer our questions
fraud, substantial valuation
1-800-TAX-FORM
over the phone, we may be able to
misstatements, substantial
(1-800-829-3676) (not toll free in
continue processing your return without
understatements of tax, and reportable
American Samoa). People who are deaf,
mailing you a letter. If you are filing a joint
transaction understatements. Interest is
hard of hearing, or have a speech
return, you can enter either your or your
charged on the penalty from the due date
disability and who have access to
spouse's daytime phone number.
of the return (including extensions).
TTY/TDD equipment can call
Identity Protection PIN
1-800-829-4059 (not toll free in American
Penalties
Samoa).
For 2016, if you received an Identity
Protection Personal Identification Number
Late filing. If you do not file your return
If you have a tax question, check the
(IP PIN) from the IRS, enter it in the IP PIN
by the due date (including extensions), the
information available on IRS.gov or call
spaces provided below your daytime
penalty is usually 5% of the amount due
1-800-829-1040.
phone number. You must correctly enter
for each month or part of a month your
all six numbers of your IP PIN. If you did
Forms and publications by U.S.
return is late, unless you have a
not receive an IP PIN, leave these spaces
mail. You can order forms and
reasonable explanation. If you do, attach a
blank.
publications by sending your order
statement to your return. The penalty can
to:
New IP PINs are issued every
be as much as 25% of the tax due. The
year. Enter the latest IP PIN you
!
penalty is 15% per month, up to a
Internal Revenue Service
received. IP PINs for 2016 tax
maximum of 75%, if the failure to file is
CAUTION
1201 N. Mitsubishi Motorway
returns generally were sent in December
fraudulent. If your return is more than 60
Bloomington, IL
2016.
days late, the minimum penalty will be
61705-6613
$205 or the amount of any tax you owe,
If you are filing a joint return and both
whichever is smaller.
taxpayers receive an IP PIN, only the
Late payment of tax. If you pay your
taxpayer whose social security number
Territory Resources
taxes late, the penalty is usually
of 1% of
1
(SSN) appears first on the tax return
2
the unpaid amount for each month or part
Addresses of walk-in sites in each territory
should enter his or her IP PIN. However, if
of a month the tax isn't paid. The penalty
and other ways to get forms and
you are filing electronically, both taxpayers
can be as much as 25% of the unpaid
publications are listed below.
must enter their IP PINs.
amount. It applies to any unpaid tax on the
return. This penalty is in addition to
If you need more information or
Note. The addresses are subject to
answers to frequently asked questions on
interest charges on late payments.
change.
how to use the IP PIN, go to
IRS.gov/
Frivolous return. In addition to any other
American Samoa
Individuals/Understanding-Your-CP01A-
penalties, the law imposes a penalty of
Notice. If you received an IP PIN but
$5,000 for filing a frivolous return. A
American Samoa Government
misplaced it, call 1-800-908-4490.
frivolous return is one that doesn't contain
Tax Office
Understanding identity theft issues.
information needed to figure the correct
Executive Office Building
Go to
IRS.gov/individuals/the-identity-
tax or shows a substantially incorrect tax
First Floor
because you take a frivolous position or
protection-pin-ip-pin
for information and
Pago Pago, AS 96799
videos.
desire to delay or interfere with the tax
laws. This includes altering or striking out
You can order forms and
the preprinted language above the space
publications by calling
Additional Information
where you sign. For a list of positions
684-633-4181.
identified as frivolous, see Notice
Amended Returns
2010-33, 2010-17 I.R.B. 609, available at
You can order forms and
File a new Form 1040-SS to change a
IRS.gov/irb/2010-17_IRB/ar13.html.
publications through the fax
Form 1040-SS you already filed. If you
684-633-1513.
Other. Other penalties can be imposed
filed Form 1040-SS but should have filed
for negligence, substantial
Form 1040, file a corrected return on Form
You can get forms and
understatement of tax, reportable
1040. In either case, at the top of page 1
publications at
transaction understatements, filing an
of the corrected return, enter
erroneous refund claim, and fraud.
“CORRECTED” in dark bold letters
Criminal penalties may be imposed for
followed by the date. Generally, an
CNMI
willful failure to file, tax evasion, or making
amended Form 1040-SS (or Form 1040, if
a false statement. See Pub. 17, for details
applicable) must be filed within 3 years
Division of Revenue and Taxation
on some of these penalties.
after the date on which the original return
Dandan Commercial Center
was filed or within 2 years after the tax
P.O. Box 5234 CHRB
was paid, whichever is later.
Saipan, MP 96950
Instructions for Form 1040-SS (2016)
SS-11
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