Page 84 - Individual Forms & Instructions Guide

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If your SSN has been lost or stolen or
Income Tax Withholding you suspect you are a victim of tax-rela- 5027. People who are deaf, hard of hear-
ing, or have a speech disability and who
and Estimated Tax ted identity theft, visit IRS.gov/ have access to TTY/TDD equipment can
Payments for 2023 IdentityTheft to learn what steps you call 866-653-4261.
should take.
Visit IRS.gov and enter “identity
You can use the Tax Victims of identity theft who are ex- theft” in the search box to learn more
TIP Withholding Estimator instead periencing economic harm or a systemic about identity theft and how to reduce
of Pub. 505 or the worksheets problem, or are seeking help in resolv- your risk.
included with Form W-4 or W-4P to de- ing tax problems that haven't been re-
termine whether you need to have your solved through normal channels, may be How Do You Make a Gift
withholding increased or decreased. eligible for Taxpayer Advocate Service
(TAS) assistance. You can reach TAS To Reduce Debt Held By
In general, you don’t have to make
estimated tax payments if you expect by calling the National Taxpayer Advo- the Public?
that your 2023 Form 1040 or 1040-SR cate helpline at 877-777-4778. People If you wish to do so, make a check paya-
who are deaf, hard of hearing, or have a
will show a tax refund or a tax balance ble to “Bureau of the Fiscal Service.”
due of less than $1,000. If your total es- speech disability and who have access to You can send it to: Bureau of the Fiscal
call
equipment
TTY/TDD
can
timated tax for 2023 is $1,000 or more, Service, Attn: Dept G, P.O. Box 2188,
see Form 1040-ES and Pub. 505 for a 800-829-4059. Deaf or hard-of-hearing Parkersburg, WV 26106-2188. Or you
individuals can also contact the IRS
worksheet you can use to see if you have can enclose the check with your income
to make estimated tax payments. For through Telecommunications Relay tax return when you file. In the memo
Services at FCC.gov/TRS.
more details, see Pub. 505.
Protect yourself from suspicious section of the check, make a note that it
Secure Your Tax emails or phishing schemes. Phishing is a gift to reduce the debt held by the
public. Don’t add your gift to any tax
Records From Identity is the creation and use of email and web- you may owe. See the instructions for
sites designed to mimic legitimate busi-
Theft ness emails and websites. The most line 37 for details on how to pay any tax
common form is sending an email to a you owe. For information on how to
All taxpayers can now apply user falsely claiming to be an establish- make this type of gift online, go to
TIP for an Identity Protection PIN ed legitimate enterprise in an attempt to TreasuryDirect.gov/Help-Center/Public-
(IP PIN). Use the Get An IP scam the user into surrendering private Debt-FAQs/#DebtFinance and click on
PIN tool on IRS.gov to request an IP information that will be used for identity “How do you make a contribution to re-
PIN, file Form 15227 if your income is theft. duce the debt?”
$73,000 ($146,000 if married filing The IRS doesn't initiate contact with You may be able to deduct this
jointly) or less, or make an appointment taxpayers via emails. Also, the IRS TIP gift on your 2023 tax return.
to visit a Taxpayer Assistance Center. doesn't request detailed personal infor-
Identity theft occurs when someone mation through email or ask taxpayers
uses your personal information, such as for the PIN numbers, passwords, or sim- How Long Should
your name, social security number ilar secret access information for their Records Be Kept?
(SSN), or other identifying information, credit card, bank, or other financial ac-
without your permission to commit counts. Keep a copy of your tax return, work-
fraud or other crimes. An identity thief If you receive an unsolicited email sheets you used, and records of all items
may use your SSN to get a job or may claiming to be from the IRS, forward the appearing on it (such as Forms W-2 and
file a tax return using your SSN to re- message to phishing@irs.gov. You may 1099) until the statute of limitations runs
ceive a refund. also report misuse of the IRS name, out for that return. Usually, this is 3
years from the date the return was due or
To reduce your risk: logo, forms, or other IRS property to the filed or 2 years from the date the tax was
• Protect your SSN, Treasury Inspector General for Tax Ad- paid, whichever is later. You should
• Ensure your employer is protecting ministration toll free at 800-366-4484. keep some records longer. For example,
your SSN, and People who are deaf, hard of hearing, or keep property records (including those
• Be careful when choosing a tax re- have a speech disability and who have on your home) as long as they are nee-
turn preparer. access to TTY/TDD equipment can call ded to figure the basis of the original or
800-877-8339. You can forward suspi- replacement property. For more details,
If your tax records are affected by cious emails to the Federal Trade Com-
identity theft and you receive a notice mission (FTC) at spam@uce.gov or re- see chapter 1 of Pub. 17.
from the IRS, respond right away to the port them at ftc.gov/complaint. You can Amended Return
name and phone number printed on the contact them at www.ftc.gov/idtheft or
IRS notice or letter. For more informa- 877-IDTHEFT (877-438-4338). If you File Form 1040-X to change a return
tion, see Pub. 5027. have been the victim of identity theft, you already filed. Generally, Form
see www.IdentityTheft.gov and Pub. 1040-X must be filed within 3 years af-

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