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IRS.gov Website

Frequently Asked Tax Questions

IRS Procedures - General Procedural Questions

  1. What are the tax changes for this year?
  2. Will the IRS figure the amount of tax and credits for taxpayers?
  3. What should I do if I'm concerned because my check for payment to the IRS has not been cashed yet?
  4. How can I become an authorized e-file provider?

Rev. date: 02/03/2015

What are the tax changes for this year?

For highlights of the tax changes for the current tax year, refer to the "What's New" section of the following:
For a list of tax benefits extended, refer to key provisions of the Tax Increase Prevention Act of 2014.

Rev. date: 01/13/2015

Will the IRS figure the amount of tax and credits for taxpayers?

Yes, if you choose, the IRS will figure your tax on your Form 1040EZ (.pdf), Form 1040A (.pdf), or Form 1040 (.pdf) provided that:
  1. You file your return on or before April 15, 2015, and
  2. None of of the 6 criteria that prevent the IRS from figuring your tax applies.
See the instructions provided in Chapter 30 of Publication 17, Your Federal Income Tax for Individuals, for a list of the 6 criteria that prevent the IRS from figuring your tax.

Rev. date: 01/13/2015

What should I do if I'm concerned because my check for payment to the IRS has not been cashed yet?

You should check first with your financial institution to verify that your check has not cleared your account before you contact the IRS.
If it has been at least two weeks since you sent your payment to the IRS and your financial institution verifies that the check has not cleared your account, you can call the IRS toll-free number at 800-829-1040 to ask if the payment has been credited to your account.
If the payment has not been credited and your check has not cleared, you may choose to place a stop payment order on the original check and send another payment. In this case, the IRS does not charge a failure to pay penalty.
Payment methods:

Rev. date: 01/13/2015

How can I become an authorized e-file provider?

An authorized IRS e-file provider can be an Electronic Return Originator, Intermediate Service Provider, Transmitter, Reporting Agent, Online Filing Provider or Software Developer. Before you become an e-file participant, you should choose the authorized IRS e-file options that are best for you. Publication 1345 (.pdf), Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, and Publication 3112 (.pdf), IRS e-file Application and Participation, are available to help you determine the best e-file options for you. These publications also have the information you need on how to participate once you choose the e-file best option for you.
Additional Information
Filing Options E File Options