Penalty For Failure To Pay Or Underpayment Of Estimated Tax
Revised Statute 47:118authorizes a penalty for failure to pay or underpayment of estimated income tax. The penalty is 12 percent annually of the underpayment amount for the period of the underpayment.
Determination of the Underpayment Amount
Determination of the Underpayment PeriodThe underpayment period is from the date the installment was required to be paid to whichever of the following dates is earlier:
Notification of Underpayment of Estimated Tax Penalty
Send A Paper Return By Mail
If you are mailing someone elses paper return
If you prepare other peoples returns, mail each persons return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope.
Mailing Addresses For Massachusetts Tax Forms
Use the following addresses for either an original or an amended return.
- Change of Address Form: Mass. DOR, PO Box 7011, Boston, MA 02204
- Form 1 or a Form 1-NR/PY:
- Refund: Mass. DOR, PO Box 7000, Boston, MA 02204
- Payment: Mass. DOR, PO Box 7003, Boston, MA 02204
- Amendments: Your amended return must include a Completed Form 1 or Form NY/PY and all schedules filed with the original return, even if there are no changes. Mail your amended return for current or prior years to: Massachusetts Department of Revenue
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Closing Of Individual Po Box Addresses Could Affect Your Clients
Effective January 1, 2022, certain Post Office Boxes will be closed in Hartford, CT and San Francisco, CA. If you have pre-printed mailing labels for one of these payment addresses, destroy them now. To avoid delays, use the current address shown below. IRS encourages the use of electronic payment options available on IRS.gov.
File And Pay My Return
- As a direct debit with your return when supported by the software or
- Mail form 5122, City Income Tax E-file Payment Voucher with your payment after you e-file your City of Detroit Income Tax Return. Do not use this voucher to make any other payments to the Michigan Department of Treasury.
Note: Do not use the Michigan Individual Income Tax e-Payments service to make a payment for your City of Detroit Income Tax Return.
Make your check payable to the State of Michigan – Detroit. Print the tax year, “CITY-V and the last four digits of your Social Security number on the check. If paying on behalf of another filer, write the filers name and the last four digits of the filers Social Security number on the check. For accurate processing of your payment, do not combine this payment with any other payments.
Place both items separately in an envelope and mail to:
Michigan Department of Treasury
File and pay a paper return
For a tax due return, make your check payable to the State of Michigan – Detroit and print the last four digits of your Social Security number on the check.
Place both items separately in an envelope and mail to:
Michigan Department of Treasury
Michigan Department of Treasury
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Find Out If Your Tax Return Was Submitted
You can file your tax return by mail, through an e-filing website or software, or by using the services of a tax preparer. Whether you owe taxes or youre expecting a refund, you can find out your tax returns status by:
Looking for emails or status updates from your e-filing website or software
If you file your taxes by mail, you can track your tax return and get a confirmation when the IRS has received it. To do so, use USPS Certified Mail or another mail service that has tracking or delivery confirmation services.
How To Check Your Refund Status
You can to check on the status of your refund. However, IRS live phone assistance is extremely limited at this time. Wait times to speak with a representative can be long. But you can avoid the wait by using the automated phone system. Follow the message prompts when you call.
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Unclaimed Federal Tax Refunds
If you are eligible for a federal tax refund and dont file a return, then your refund will go unclaimed. Even if you aren’t required to file a return, it might benefit you to file if:
- Federal taxes were withheld from your pay
- You qualify for the Earned Income Tax Credit
You may not have filed a tax return because your wages were below the filing requirement. But you can still file a return within three years of the filing deadline to get your refund.
Please Note The Following When Sending Mail To The Colorado Department Of Revenue:
Certified Mail, Express Mail & Courier Services
Although these mailing methods give the option to receive proof of delivery, sending forms or payments by certified mail, express mail or a courier service may delay processing. Sending forms and payments by first class standard mail via the U.S. Postal Service ensures the fastest processing time.
Proper Postage on the Envelope
Addressing the Envelope
Double Check the Mailing Address
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Where To File Your Return
Taxpayers using eFile will have their returns processed electronically once they are submitted.
For taxpayers filing using paper forms:
- If you expect a refund, be sure to mail your return to the North Carolina Department of Revenue, PO Box R, Raleigh, NC 27634-0001.
- If you owe taxes, mail your return and payment to the North Carolina Department of Revenue , PO Box 25000, Raleigh, NC 27640-0640. Make your check or money order payable to the NC Department of Revenue. Important: The Department will not accept a check, money order, or cashier’s check unless it is drawn on a U.S. bank and the funds are payable in U.S. dollars.
Resident Individual Income Tax
Resident taxpayers who are required to file a federal individual income tax return are required to file a Louisiana income tax return,IT-540, reporting all of their income. If a Louisiana resident earns income in another state, that income is also taxable by Louisiana. A temporary absence from Louisiana does not automatically change your domicile for individual income tax purposes. As a resident taxpayer, you are allowed a credit on Schedule G for the net tax liability paid to another state if that income is included on the Louisiana return.
Residents may be allowed a deduction from taxable income of certain income items considered exempt by Louisiana law. For example, Louisiana residents who are members of the armed services and who were stationed outside the state on active duty for 120 or more consecutive days are entitled to a deduction of up to $30,000. In each case, the amount of income subject to a deduction must be included on the Louisiana resident return before the deduction can be allowed.
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Mailing Options & Services
These mailing services apply a postmark to your return. If your return is postmarked by the IRS deadline date, it is considered on time. With service, you can pay for postage online and print a shipping label from your own computer. Generating a Click-N-Ship label with postage creates an electronic record for the label on that specific date, so it is important that you send your package on the shipping date you used to create the label. Your online Click-N-Ship account will save your shipping history for six months.
- 12 business day delivery
- USPS Tracking® included
- 13 business day delivery
- USPS Tracking included
- 15 business day delivery
- Extra services available
Requesting An Extension Of Time For Filing A Return
Revised Statute 47:103 allows a six-month extension of time to file the individual income tax return to be granted on request. The extension request must be made before the state tax filing due date, which is May 15th for calendar year filers or the 15th day of the fifth month after the close of a fiscal year.
The five options for requesting an extension are as follows:
An extension does not allow an extension of time to pay the tax due. Payments received after the return due date will be charged interest and late payment penalty.
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How The Treasury Offset Program Works
Here’s how the Treasury Offset Program works:
If you owe more money than the payment you were going to receive, then TOP will send the entire amount to the other government agency. If you owe less, TOP will send the agency the amount you owed, and then send you the remaining balance.
Here’s an example: you were going to receive a $1,500 federal tax refund. But you are delinquent on a student loan and have $1,000 outstanding. TOP will deduct $1,000 from your tax refund and send it to the correct government agency. It will also send you a notice of its action, along with the remaining $500 that was due to you as a tax refund.
The Internal Revenue Service can help you understand more about tax refund offsets.
Do I Mail The State Tax Return Along With The Federal Tax Return
When you mail a tax return, you need to attach any documents showing tax withheld, such as your W-2s or any 1099s. Use a mailing service that will track it, such as UPS or certified mail so you will know the IRS/state received the return.
Federal and state returns must be in separate envelopes and they are mailed to different addresses. Read the mailing instructions that print with your tax return carefully so you mail them to the right addresses.
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Example For A Return Beginning With An Alpha Character:
To find Form SS-4, Application for Employer Identification Number, choose the alpha S.
Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2022.
How To File Your Return
For accurate and efficient processing, the Department strongly recommends taxpayers use an electronic eFile option to file their returns.
For taxpayers filing using paper forms, you should send us…
- Your North Carolina income tax return .
- Federal forms W-2 and 1099 showing the amount of North Carolina tax withheld as reported on Form D-400, Line 20.
- Federal Form 1099-R if you claimed a Bailey retirement deduction on Form D-400 Schedule S, Line 21.
- Form D-400 Schedule S if you added items to federal adjusted gross income on Form D-400, Line 7, or you deducted items from federal adjusted gross income on Form D-400, Line 9.
- Form D-400 Schedule A if you deducted N.C. itemized deductions on Form D-400, Line 11.
- Form D-400 Schedule PN if you entered a taxable percentage on Form D-400, Line 13.
- Form D-400 Schedule PN-1 if you entered an amount on Form D-400 Schedule PN, Part B, Line 17e or Line 19h.
- Form D-400TC and, if applicable, Form NC-478 and Form NC-Rehab if you claimed a tax credit on Form D-400, Line 16.
- A copy of the tax return you filed in another state or country if you claimed a tax credit for tax paid to another state or country on Form D-400TC, Line 7a.
- A copy of your federal tax return unless your federal return reflects a North Carolina address.
- Other required North Carolina forms or supporting schedules.
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When To File Your Return
If you file your return on a calendar year basis, the 2020 return is due on or before . A fiscal year return is due on the 15th day of the 4th month following the end of the taxable year. When the due date falls on a Saturday, Sunday, or holiday, the return is due on or before the next business day. A fiscal year return should be filed on a tax form for the year in which the fiscal year begins. For example, a 2020 tax form should be used for a fiscal year beginning in 2020. See Directive TA-16-1, When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday.
Out of the Country: If you are out of the country on the original due date of the return, you are granted an automatic four month extension to file your North Carolina individual income tax return if you fill in the “Out of Country” circle on Page 1 of Form D-400. “Out of the Country” means you live outside the United States and Puerto Rico and your main place of work is outside the United States and Puerto Rico, or you are in military service outside the United States and Puerto Rico. The time for payment of the tax is also extended however, interest is due on any unpaid tax from the original due date of the return until the tax is paid.
Nonresident Aliens: Nonresident aliens are required to file returns at the same time they are required to file their federal returns.
Nonresident Athlete Individual Income Tax
A nonresident individual who is a member of the following associations is considered a professional athlete and is required to electronically file a Louisiana income tax return, IT-540B reporting all income earned from Louisiana sources:
- Professional Golfers Association of America or the PGA Tour, Inc.
- National Football League
- East Coast Hockey League
- Pacific Coast League
Income from Louisiana sources include compensation for the services rendered as a professional athlete and all income from other Louisiana sources, such as endorsements, royalties, and promotional advertising. The calculation of income from compensation is based on a ratio obtained from the number of Louisiana Duty Days over the total number of Duty Days. Duty Days is defined as the number of days that the individual participated as an athlete from the official preseason training through the last game in which the individual competes or is scheduled to compete.
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