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1099, and 1098 for 2009, and any other plicated, we will do it for you if you want. Other Ways To Get information about your 2009 income and We will send you a bill for any amount due. expenses. Help If you include interest or penalties (other than the estimated tax penalty) with Everyday Tax Solutions Send Your Written Tax your payment, identify and enter the You can get face-to-face help solving tax Questions to the IRS amount in the bottom margin of Form problems every business day in IRS Tax- 1040, page 2. Do not include interest or You should get an answer in about 30 days. payer Assistance Centers. An employee penalties (other than the estimated tax pen- For the mailing address, call us at can explain IRS letters, request adjustments alty) in the amount you owe on line 75. 1-800-829-1040 (hearing impaired custom- to your account, or help you set up a pay- ers with access to TTY/TDD equipment ment plan. Call your local Taxpayer Assis- may call 1-800-829-4059). Do not send Interest tance Center for an appointment. To find questions with your return. the number, go to We will charge you interest on taxes not www.irs.gov/localcontacts or look in the paid by their due date, even if an extension Research Your Tax phone book under “United States Govern- of time to file is granted. We will also ment, Internal Revenue Service.” charge you interest on penalties imposed Questions Online for failure to file, negligence, fraud, sub- You can find answers to many of your tax stantial valuation misstatements, substan- Online Services questions online in several ways by acces- tial understatements of tax, and reportable sing the IRS website at www.irs.gov/help If you subscribe to an online service, ask transaction understatements. Interest is and then clicking on “Help With Tax Ques- about online filing or tax information. charged on the penalty from the due date of tions.” Here are some of the methods you the return (including extensions). may want to try. Help for People With • Frequently asked questions. This sec- Disabilities Penalties tion contains an extensive list of questions Telephone help is available using TTY/ Late filing. If you do not file your return and answers. You can select your question T D D e q u i p m e n t b y c a l l i n g by the due date (including extensions), the by category or keyword. 1-800-829-4059. Braille materials are penalty is usually 5% of the amount due for • Tax trails. This is an interactive sec- available at libraries that have special serv- each month or part of a month your return tion which asks questions you can answer ices for people with disabilities. is late, unless you have a reasonable expla- by selecting “Yes” or “No.” nation. If you do, attach it to your return. • Tax topics. This is an online version The penalty can be as much as 25% of the Tax Services in Other of the TeleTax topics listed on pages 93 and tax due. The penalty is 15% per month, up Languages 94. to a maximum of 75%, if the failure to file To better serve taxpayers whose native lan- is fraudulent. If your return is more than 60 guage is not English, we have products and Free Help With Your Return days late, the minimum penalty will be services in various languages. $135 or the amount of any tax you owe, Free help in preparing your return is avail- whichever is smaller. able nationwide from IRS-sponsored vol- For Spanish speaking taxpayers, we unteers. These volunteers are trained and have: Late payment of tax. If you pay your taxes certified to prepare federal income tax re- • Spanish Publication 17, El Impuesto late, the penalty is usually 1⁄2 of 1% of the turns by passing an IRS test. The Volunteer Federal sobre los Ingresos, and unpaid amount for each month or part of a Income Tax Assistance (VITA) program is • The Espanol website, www.irs.gov/ month the tax is not paid. The penalty can designed to help low-income taxpayers. espanol. be as much as 25% of the unpaid amount. It The Tax Counseling for the Elderly (TCE) applies to any unpaid tax on the return. This program is designed to assist taxpayers age We also offer a Basic Tax Responsibili- penalty is in addition to interest charges on 60 or older with their tax return prepara- ties CD/DVD in the following languages. late payments. tion. VITA/TCE tax preparation sites must • Spanish. adhere to strict quality standards necessary Frivolous return. In addition to any other to prepare accurate returns. Free electronic • Chinese. penalties, the law imposes a penalty of filing is offered by IRS authorized e-file • Vietnamese. $5,000 for filing a frivolous return. A frivo- providers at many of the VITA/TCE loca- • Korean. lous return is one that does not contain in- tions nationwide. Volunteers will help you • Russian. formation needed to figure the correct tax with claiming the credits and deductions To get a copy of this CD/DVD, call the or shows a substantially incorrect tax be- you may be entitled to. If you are a member National Distribution Center at cause you take a frivolous position or de- of the military, you can also get assistance 1-800-829-3676 and ask for Pub. 4580 in sire to delay or interfere with the tax laws. on military tax benefits, such as combat your language. This includes altering or striking out the zone tax benefits, at an office within your preprinted language above the space where installation. For more information on these you sign. For a list of positions identified as The IRS Taxpayer Assistance programs, go to www.irs.gov and enter frivolous, see Notice 2008-14, 2008-4 Centers provide over-the-phone keyword “VITA” in the upper right corner. I.R.B. 310, available at interpreter assistance in more Or, call us at 1-800-829-1040. To find the TIP www.irs.gov/irb/2008-04_IRB/ar12.html. than 170 different languages. nearest AARP Tax-Aide site, visit AARP’s To find the number, see Everyday Tax So- website at www.aarp.org/money/taxaide or lutions above. call 1-888-227-7669. Other. Other penalties can be imposed for negligence, substantial understatement of When you go for help, take proof of tax, reportable transaction understatements, identity and social security numbers (or in- filing an erroneous refund claim, and fraud. Interest and Penalties dividual taxpayer identification numbers) Criminal penalties may be imposed for for your spouse, your dependents, and You do not have to figure the amount of willful failure to file, tax evasion, or mak- yourself. Take a copy of your 2008 tax any interest or penalties you may owe. Be- ing a false statement. See Pub. 17 for de- return (if available), all your Forms W-2, cause figuring these amounts can be com- tails on some of these penalties. - 92 -