Saturday, May 27, 2017

Frequently Asked Questions

Can I receive a tax refund if I am currently making payments under an installment agreement or payment plan for a prior year's federal taxes?

No. A condition of your installment agreement is that the IRS will automatically apply any refund due to you against taxes you owe.

  • Because your refund is not applied toward your regular monthly payment, you must continue making your installment agreement payments as scheduled and in full.
  • Regardless whether you are participating in an installment agreement or other payment arrangement with the IRS, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. For more information on these non-IRS refund offsets, you can call the Bureau of the Fiscal Service (BFS) at 800-304-3107 (toll-free).

Additional Information:

If I claim my daughter who is a full-time college student as a dependent, can she claim her own personal exemption when she files her return?

If you can claim an exemption for your daughter as a dependent on your income tax return, she cannot claim her own personal exemption on her income tax return. Your daughter should check the box on her return indicating that someone else can claim her as a dependent.

Additional Information:

How much does an unmarried dependent student have to make before he or she has to file an income tax return?

If you are an unmarried dependent student, you must file a tax return if your earned and/or unearned income exceeds certain limits. To find these limits, refer to Dependents under Who Must File, in Publication 501Exemptions, Standard Deduction, and Filing Information.

Even if you do not have to file, you should file a federal income tax return if you can get money back (for example, you had federal income tax withheld from your pay or you qualify for the earned income tax credit). See Who Should File in Publication 501, for more examples.

Additional Information:

Is there an age limit on claiming my child as a dependent?

To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.

  • To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old. 
  • There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.

As long as you meet all of the following tests, you may claim a dependency exemption for your child:

  1. Qualifying child or qualifying relative test
  2. Dependent taxpayer test
  3. Citizen or resident test, and
  4. Joint return test

Additional Information:

How do I notify the IRS my address has changed?

There are several ways to tell us your new address:

Methods to Change Your Address
MethodAction
Tax return Use your new address on your tax return
IRS form Use Form 8822 (.pdf), Change of Address or Form 8822-B (.pdf), Change of Address or Responsible Party - Business
Written statement

Send us a signed written statement with your:

  • full name
  • old address
  • new address
  • Social Security number (or individual taxpayer identification number or employer identification number)


Mail your statement to the address where you filed your last return

Oral notification

You can tell us in person or by telephone. We'll need to verify your identity and address. Please have ready the information we have on file for you, such as:

  • your full name
  • your address
  • your Social Security number (or individual taxpayer identification number or employer identification number)
Electronic notification You can only notify us electronically if your refund check was returned to us. Use Where's My Refund?to complete your change of address online. You will need your Social Security number, filing status and the amount of your refund. For more information, see Understanding your CP31 Notice.

If you filed a joint return, you should provide the same information and signatures for both spouses.

If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer by form or written statement must attach a copy of their power of attorney or a Form 2848 (.pdf), Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Any new address you provide to the U.S. Postal Service (USPS) may also update your address of record on file with us based on what the USPS retains in its National Change of Address (NCOA) database. However, even if you notify the USPS, you should still notify us directly as not all post offices forward government checks.

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