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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. I'm concerned because my check payment to the IRS hasn't been cashed yet. What should I do?
  4. How can I become an authorized e-file provider?

Rev. date: 11/03/2016

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:
Businesses - Publication 15 (Circular E), Employer's Tax Guide, or the instructions of your current business tax forms. 

Rev. date: 11/03/2016

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

Yes, if you choose, the IRS will figure your tax, the credit for the elderly or the disabled, and the earned income credit on your Form 1040EZ, Form 1040A, or Form 1040 provided that:
  1. You file by the due date of your return (not including extensions) -  April 18, 2017, for most people, and
  2. None of the 7 criteria listed in Chapter 30 of Publication 17, Your Federal Income Tax For Individuals, that prevent the IRS from figuring your tax apply.

Rev. date: 11/03/2016

I'm concerned because my check payment to the IRS hasn't been cashed yet. What should I do?

Before contacting the IRS, first check with your financial institution to verify whether the check has cleared your account.
If it's been at least two weeks since you sent the payment to the IRS and your financial institution verifies that the check hasn't cleared your account, call the IRS's toll-free number at 800-829-1040 to ask if the payment has been credited to your tax account.
If the payment hasn't been credited and your check hasn't cleared, you may choose to place a stop payment order on the original check and send another payment. If you choose this option, the IRS won't charge a dishonored check penalty.
Payment methods:
See our Payments page for all payment options.

Rev. date: 11/03/2016

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 AgentOnline Provider, ACA 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, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, and Publication 3112, IRS e-file Application and Participation, are available to help you determine the best e-file options for you and how to participate.
Additional Information
Information for IRS e-file Providers