Access Your IRS tax account online

Access your individual account information including balance, payments, tax records and more.

Sign in to your Online Account

If you don't have an existing IRS username or ID.me account, have your photo identification ready. More information about identity verification is available on the sign-in page.

View Your Balance

• View the amount you owe and a breakdown by tax year

Make and View Payments

• Make a payment from your bank account or by debit/credit card
  • You can also make a guest payment without logging in
• View 5 years of payment history, including your estimated tax payments
• View any pending or scheduled payments

View or Create Payment Plans

• Learn about payment plan options and apply for a new payment plan
• View details of your payment plan if you have one

Manage Communication Preferences

• Go paperless for certain notices
• Get email notifications for new account information or activity

Access Tax Records

• View key data from your most recently filed tax return, including your adjusted gross income, and access transcripts
• View information about your Economic Impact Payments
• View information about your advance Child Tax Credit payments
• View digital copies of certain notices from the IRS

View Tax Pro Authorizations

• View any authorization requests from tax professionals
• Approve and electronically sign Power of Attorney and Tax Information Authorization from your tax professional

Accessibility

There are compatibility issues with some assistive technologies. Refer to the accessibility guide for help if you use a screen reader, screen magnifier or voice command software.

Other ways to find your account information

• You can request an Account Transcript by mail. Note that each Account Transcript only covers a single tax year, and may not show the most recent penalties, interest, changes or pending actions.
• If you're a business, or an individual who filed a form other than 1040, you can obtain a transcript by submitting Form 4506-T, Request for Transcript of Tax Return.
• Find more assistance.

Related Information

Frequently Asked Questions About Your Online Account

Appeals

Topic No. 653 IRS Notices and Bills, Penalties, and Interest Charges

Need to Pay?

See your payment options.

Need tax help from professional expert CPAs and Attorney?  Email us at ustax@hotmail.com or text or whatsapp to 1818 529 9219.

IRS PENALTY RELEIF FOR RETURNS FILED IN 2019 AND 2020

The IRS is providing penalty relief to certain taxpayers who filed their 2019 and/or 2020 tax returns late. The penalty relief also extends to certain domestic and international information return filers.

Who qualifies for relief? For income tax filers to qualify for this penalty relief, any “eligible income tax return” must be filed on or before September 30, 2022.

Note. For those with an outstanding 2019 or 2020 income tax return, if they file it before September 30, 2022, they won’t have to pay the failure-to-file penalty.

Read More about the details here    Need help catching up with unfiled past US tax returns for the IRS or any state. Contact us by email at ddnelson@gmail.com 

Status on Covid Stimulous Payments As of Today

Note that all US tax filings normally due on April 15 or June 15 have been automatically extended to July 15 by the government.  No extension form was or is required.  FBAR filings are automatically extended to October 15.

You may be asking about your stimulus payment.  If so, you can check the status at https://www.irs.gov/coronavirus/get-my-payment and click on "Get My Payment".

We are finding that some clients who are indeed eligible for a stimulus are receiving this message when they go on the website: 

Payment Status Not Available

Acccording to information that we have on file, we cannot determine your eligibility for a payment at this time.

However, this does not mean you are ineligible for the stimulus payment.  It also does not mean you will not shortly be receiving a stimulus payment. 

We are finding that those who are in the following categories (who qualify for the stimulus) are receiving the above message - those who

-are qualifying based on their 2018 filing,

-have negative income in 2018 or 2019,

-filed their 2019 return after April 3,

-haven't received a direct deposit from the IRS before; and

-those who use a foreign address.

We expect that within a few days (perhaps by Friday) that this will have changed for those who indeed qualify, and you may receive more information.  It is expected that some payments will be released in a second or third wave of payments and/or paper checks by the government later this month.

The IRS system is supposed to allow the input of direct deposit information for those who have not utilized direct deposited in the past.  That functionality does not appear to be available yet on the IRS website.  Keep checking as the website is a work in progress.

IRS VIRTUAL CURRENCY REPORTING ENFORCEMENT ACTIONS

The IRS has begun sending letters to taxpayers with virtual currency transactions that potentially failed to report income and pay the resulting tax from virtual currency transactions or did not report their transactions properly.

"Taxpayers should take these letters very seriously by reviewing their tax filings and when appropriate, amend past returns and pay back taxes, interest and penalties," said IRS Commissioner Chuck Rettig. "The IRS is expanding our efforts involving virtual currency, including increased use of data analytics. We are focused on enforcing the law and helping taxpayers fully understand and meet their obligations."

The IRS started sending the educational letters to taxpayers last week. By the end of August, more than 10,000 taxpayers will receive these letters. The names of these taxpayers were obtained through various ongoing IRS compliance efforts.

For taxpayers receiving an educational letter, there are three variations: Letter 6173, Letter 6174 or Letter 6174-A, all three versions strive to help taxpayers understand their tax and filing obligations and how to correct past errors.

Taxpayers are pointed to appropriate information on www.irs.gov, including which forms and schedules to use and where to send them.

Last year the IRS announced a Virtual Currency Compliance campaign to address tax noncompliance related to the use of virtual currency through outreach and examinations of taxpayers. The IRS will remain actively engaged in addressing non-compliance related to virtual currency transactions through a variety of efforts, ranging from taxpayer education to audits to criminal investigations.

Virtual currency is an ongoing focus area for IRS Criminal Investigation.

IRS Notice 2014-21 states that virtual currency is property for federal tax purposes and provides guidance on how general federal tax principles apply to virtual currency transactions. Compliance efforts follow these general tax principles. The IRS will continue to consider and solicit taxpayer and practitioner feedback in education efforts and future guidance.

The IRS anticipates issuing additional legal guidance in this area in the near future. Taxpayers who do not properly report the income tax consequences of virtual currency transactions are, when appropriate, liable for tax, penalties and interest. In some cases, taxpayers could be subject to criminal prosecution.

Article from the TaxBook

Need legal or tax assistance with your vitural currency matters. Email us here.  Visit our website at www.taxmeless.com  We are attorneys and CPAs who specialize in International, Expatriate and Nonresident US taxation.

Why You Need Expert Tax CPAs and Attorneys

The following items are some of the reasons you need expert tax help with your return and tax  planning:

• The US tax code and explanatory rulings and regulations has grown from   400  pages in 1913           to  73,608  pages today.
• The IRS by its own admission only answers 75% of the phone calls it receives from taxpayers.
• The IRS has over 100,000 employees and therefore has become a very complex and sometimes disorganized bureaucracy. 
• 4,428 changes have been made to the US Tax Code during the past 10 years. That averages over 1 change per day.
• Businesses and individuals spend 6.1 Billion hours each year complying with US tax filing requirements.
• Sixty percent of all individual taxpayers hire someone to do their tax returns.
• The IRS estimates each taxpayer in 2001 paid an average of $2,200 each year to make up for the taxes owed by those who did not file, or cheated on the tax return they did file.
• The US Expatriate and International tax forms, laws and regulation are so complex that most CPAs and Enrolled Agents do not know enough to help taxpayers with Expatriate or International Tax Deeds.

IT IS YOUR OBLIGATION TO KEEP IRS INFORMED OF YOUR CURRENT ADDRESS

Many  US expats who have moved abroad call us after learning of tax liens and other IRS change, letters, etc and state they never received them.  They want to use that as an excuse for their failure to respond or to get  additional taxes, penalties and interest abated.  That does not work.

It is your obligation as a US Taxpayer to keep the IRS Informed of your current mailing address. If you do not, you are solely responsible for any adverse consequences, not the IRS.  If the mail delivery is poor in the country you plan to live, it is best to use a friend or relative's address in the US so you are certain you will receive all IRS communications.

 Change Your IRS Address Records  You can change your address on file with the IRS in several ways:

• Write the new address in the appropriate boxes on your tax return;
• Use Form 8822, Change of Address, to submit an address or name change any time during the year.  It can be downloaded at www.irs.gov;
• Give the IRS written notification of your new address by writing to the IRS center where you file your return. Include your full name, old and new addresses, Social Security Number or Employer Identification Number and signature. If you filed a joint return, be sure to include the information for both taxpayers. If you filed a joint return and have since established separate residences, each spouse should notify the IRS of their new address.

MEXICO RENTAL INCOME…………….PAYING TAX IS NOW EASIER THAN EVER AND WITH STATESIDE BENEFITS!!

by Linda Jones Neil

Those who have rental properties in Mexico can now rest easy. SAT, Mexico’s Uncle Sam, has provided a straightforward and relatively simple way to declare and pay taxes on rental income for those foreigners who have long wished to be in compliance but did not know the way to do so.

As of February 2010, SAT eliminated the requirement for a taxpayer identification number (RFC) which had previously been obtained only through extreme efforts,

Now the foreign taxpayer has two options: One to obtain the taxpayer identification number (RFC), file monthly declarations whether there is income or not, and enjoy a deduction of expenses. This is Option One.

Option Two provides for the taxpayer to make a declaration when income is received, pay a flat tax and obtain a receipt to take to the tax authorities in his/her tax residence, for credit or deduction of taxes in the home country.

On any rental the owner, or his/her property managers, are responsible for collecting the IVA tax (the added value tax) which is 11% on the Baja Peninsula and the Yucatan peninsula and 16% elsewhere. Owner or property manager must also collect the state hospitality tax which is 2 to 4% of the rental amount. These taxes must be delivered to the federal and local governments, as applicable.

It is important for the foreign person with rental property in Mexico to make arrangements for payment of these taxes since penalties can be high in Mexico for non-payment and, additionally, these same tax payments and expenses can be deducted or credited against income in taxpayer’s home country.

The next part of the equation for the US taxpayer has been deciding how to declare this income and enjoy the deductions in their US returns.

Don Nelson, Attorney and Certified Public Accountant located in California reports the following regarding tax treatment for U.S. taxpayers:

• If the Mexican rental property owned in an individuals name or through a Fideicomiso, all rental income and expenses are reported on Schedule E of the form 1040.
• Allowable rental expenses are the same as for a US property.
• Management fees, interest, property taxes, utilities, repairs, maintenance, association dues, insurance…ALL are deductible!
• Depreciation on a Mexican property is 40 years straight line
• Taxpayer can take a Foreign Tax Credit against the US income tax paid on the net rental income for income taxes paid in Mexico on that income.
• IVA (added value tax) collected from the renter must be included in rental income, but then deducted out so no double taxation.
• The special Vacation Home rules applicable to US rental property occupied part time by the owner is also apply to Mexican rental property.
• IN A SALE OF THE PROPERTY, net gain is taxed in the US at the applicable lower capital gains rates and Mexican ISR paid is a credit against that US tax on that profit.

For further information on the Rental Payment Program for Mexican properties, please contact: Lic. Quirino Parra: quirino.parra@settlement-co.com.

For further information on the payment of US taxes when Mexican income is involved, please contact attorney and CPA Don D. Nelson: ddnelson@gmail.com . His website is at www.taxmeless.com.

Author Linda Neil is the founder of The Settlement Company. It is the first escrow company in Mexico, and is dedicated to counseling buyers and sellers, processing the trusts and title transfers of Mexican real estate for foreign buyers and sellers for properties located ANYWHERE in Mexico and, now, for payment of taxes on rental income for foreigners with properties in Mexico.. Ms. Neil is also licensed as a Real Estate Broker in California, is an Accredited Buyer Representative through NAR, and has over thirty five years of hands on experience in all aspects of Mexican real estate. She holds membership in AMPI, NAR and FIABCI and PROFECO Certificate 00063/96.

E-Mail; linda.neil@settlement-co.com Web Site: http://www.settlement-co.com.

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copyright 2011, Consultores Phoenix, S.C., reproduction prohibited without permission.

IRS Announces 2011 Voluntary Offshore Disclosure Program (new program)

The IRS TODAY announced a New 2011 Voluntary Offshore Disclosure Program which will be available through August 31, 2011. It gives taxpayers who are hiding assets abroad, or not disclosing those assets on their tax returns as required by tax law , or those who failed to  file the required forms disclosing their assets abroad a second chance to come out of the closet. The new program will give participants  reduced penalties from those they would have paid if they did not enter the program. The new program's penalties however are in many circumstances higher than those charged participants in the 2009 Offshore Voluntary Disclosure Program which ended 10/15/09.  Over 15,000 taxpayers participated in the original program and over 3,000 taxpayers have  since that time have filed to  disclose foreign bank accounts which had not previously been disclosed to the IRS.

Read more about the program here.  Our firm counseled and represented many  clients involved in the previous IRS Offshore Disclosure program with great results. Please contact us if you need assistance of an Attorney CPA with this New program. Anything you tell us is totally confidential under the attorney-client privilege rule.

2011 IRS Voluntary Offshore Disclosure Program Frequently Asked Questions and Answers

Ten Ways to Avoid IRS Income Tax Audit

Use of Corporations
Reduce Audits

The Wall Street Journal has reported 10 ways to avoid a tax audit. The most useful is to report your business income in a corporation or LLC which can avoid the use of a schedule C on your personal tax return. It states that using a schedule C to report your business income can result in your chance of being audited being 10 times higher using a corporation. Read here for other tips and recommendations.

IRS COMMISSIONER ANNOUNCES POSSIBLE NEW OFFSHORE DISCLOSURE PROGRAM

The IRS Commissioner has announced the IRS is considering  instituting a new Offshore Disclosure Program which will allow taxpayers with offshore assets, etc. to come forward and not risk criminal prosecution and impose lower penalties for their previous failure to report or disclose foreign assets, or file certain required forms for foreign corporations, bank and financial accounts, foreign trusts, partnerships, etc.  He did state that the terms of that possible new program would not be as favorable as the previous six month program which expired October 15, 2009, in which approximately 15,000 taxpayers came forward and entered the program.

See How Your IRS Income Tax Payments Are Spent by Federal Government

The House of Tax and Spend

Fidelity Investment has done a great job of showing how your US income tax payments are spent by the Federal Government.   Fidelity Investments - How Your Tax Dollars are Spent.   It is easy to see where many items could be cut back.