Beginner’s Guide to IRS
How can I inform the IRS of my changed address?
Ways to Notify the IRS of an Address Change:
- IRS Form: Submit Form 8822, Change of Address or Form 8822-B, Change of Address or Responsible Party - Business
- Tax Return: Include your updated address when you file
- Written Statement: Provide a signed written statement to the IRS that includes your:
- full name
- old and new addresses
- Social Security number, ITIN, or EIN
Mail this statement to the address where you last filed your tax return.
- Oral Notification: Call or visit the IRS and provide your:
- full name
- old and new addresses
- date of birth
- Social Security number, ITIN, or EIN
The IRS may request additional information to confirm your identity.
If you and your spouse are still residing together, both parties must provide their names, Social Security numbers, new address, and signatures on the Form 8822 or written statement.
If you and your spouse now have separate addresses, each must notify the IRS of their individual new addresses.
For authorized representatives filing a form or statement on behalf of a taxpayer, a copy of their power of attorney or Form 2848 must be attached. Unauthorized third parties are not permitted to change a taxpayer's address.
While changes of address made through the USPS may be reflected in the IRS's records based on their National Change of Address database, it is still important to notify the IRS directly, as not all post offices forward government checks.
For changes of address related to an employment tax return, the IRS will send confirmation notices (Notices 148A and 148B) to both the new and former address.
Please allow 4 to 6 weeks for a change of address request to be fully processed. For updates on the status of IRS operations and services impacted by COVID-19, visit the IRS website.
Is it possible to obtain a transcript or duplicate of Form W-2, Wage and Tax Statement, from the IRS?
If you want to access your wage and income information, you can either visit the "Get Your Tax Record" page or use Form 4506-T. The wage and income transcript will contain the federal tax information reported to the Social Security Administration (SSA) by your employer, and is available for up to 10 years. However, it is important to note that information for the current processing tax year may not be complete until earnings are reported. This transcript does not include any state or local tax information reported on Form W-2.
Copy
If you e-filed your tax return or did not attach Form W-2, either of these options should suffice. If you can't find your Form W-2, the quickest way to obtain a copy is through your employer. If your employer is unable to provide it, you can order a copy of your entire tax return from the IRS for a fee by completing and mailing Form 4506. The processing time is approximately 75 calendar days, but the fee may be waived for those affected by a federally declared disaster or fire. For more information, see Publication 3067, IRS Disaster Assistance, Federally Declared Disaster Area and Topic 159.
Transcript or Copy of Form W-2
IRS Procedures
Is it possible to file an amended Form 1040-X through electronic means?
To amend your tax year 2019 or later Forms 1040 and 1040-SR, and tax year 2021 or later Forms 1040-NR, you can file Form 1040-X, Amended U.S. Individual Income Tax Return electronically using tax filing software. For further information, refer to the Frequently Asked Questions section of Form 1040-X. If you prefer, you can still submit a paper version of the form. To do so, follow the instructions for preparing and submitting the paper form.
For more information on filing your taxes, please see:
What should I do if I entered the accurate bank information but the IRS made a mistake in depositing my refund?
Is there a set age limit for claiming a child as a dependent on tax returns?
To qualify to claim your child as a dependent, they must pass either the qualifying child test or the qualifying relative test. The qualifying child test requires that the child be younger than you, and either under 19 years old or a student under 24 years old at the end of the calendar year. The age limit does not apply if the child is permanently and totally disabled or meets the qualifying relative test.
In addition to meeting the qualifying child or qualifying relative test, there are three more tests that must be passed in order to claim the person as a dependent:
- Dependent taxpayer test
- Citizen or resident test
- Joint return test
For more information, refer to Publication 501 or Whom May I Claim as a Dependent?" which covers Dependents, Standard Deduction, and Filing Information.
How can I replace a lost refund check from the IRS?
- Utilizing the "Where's My Refund" tool
- Contacting the IRS at 800-829-1954 and using the automated system
- Talking to an agent by calling 800-829-1040 (check for operating hours).
Note: If you filed a married filing jointly return, you cannot use the automated system for a trace. In that case, you'll need to either download and complete Form 3911, Taxpayer Statement Regarding Refund or request the form from the IRS to initiate the replacement process.
Your request for a missing refund will be handled in one of two ways:
- If the check hasn't been cashed, you'll receive a new check once the original one is canceled.
- If the refund check has been cashed, the Bureau of the Fiscal Service (BFS) will provide you with a claim package that includes a copy of the cashed check. Follow the instructions in the package to complete the claim process. The BFS will then review the claim and signature on the canceled check before deciding if they can issue a replacement check. This process can take up to six weeks.
What should I do if I have been given an incorrect Form W-2 and my former employer won't provide a corrected version?
If by the end of February, you haven't received a corrected Form W-2 from your employer or payer, despite trying to have it fixed, you can request an IRS representative to initiate a Form W-2 complaint. To do so, call the IRS at 800-829-1040 or schedule an appointment at a Taxpayer Assistance Center (TAC).
The IRS will send a letter to your employer, requesting them to provide a corrected Form W-2 within ten days. You will also receive a letter from the IRS with instructions and either Form 4852, Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. If your employer does not provide the corrected Form W-2, you can use the Form 4852.
Depending on the time of year, the IRS may have federal wage information in the form of a wage transcript (see Topic 159 for more information).
When contacting the IRS or visiting a TAC office, make sure you have the following information handy:
Your employer or payer's name, complete address including ZIP code, and phone number
Your name, address including ZIP code, social security number, phone number, and dates of employment.
If you file your return with Form 4852, you'll need to estimate your wages earned, taxes withheld, and the period for which you received an incorrect or no Form W-2. Use your final pay stub, if possible, to estimate these details. Note that there may be delays in processing your refund while the IRS verifies the information.
Keep a copy of Form 4852 until you start receiving social security benefits, as a precautionary measure. After September 30 following the date on Form 4852 line 4, you can use a my Social Security online account or contact your local SSA office to verify the wages reported by your employer.
If you receive a corrected Form W-2 after filing your return with Form 4852 and the information differs, you'll need to amend your return by filing Form 1040-X, Amended U.S. Individual Income Tax Return.
For further information, see:
How to Correct Your Social Security Earnings Record
Tax Topic 154 - Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)
Tax Topic 308 — Amended Returns
What distinguishes a Form W-2 from Forms 1099-MISC or 1099-NEC?
The function of information returns such as Form W-2 and Form 1099-MISC/1099-NEC is distinct from one another.
Form W-2, Wage and Tax Statement is used by employers to report the total compensation paid to an employee, including wages, tips, and other forms of payment. The employer must also report the employee's income tax and social security taxes withheld, as well as other related information. This form is then given to both the employee and the Social Security Administration, which shares the information with the IRS.
On the other hand, Form 1099-MISC, Miscellaneous Information or Form 1099-NEC, Nonemployee Compensation, is utilized by payers to report payments made to individuals or businesses that are not employees, for services provided or for other specified purposes. Payments of at least $600 for services or for federal income tax withheld must be reported on Form 1099-NEC. Form 1099-MISC, on the other hand, reports payments of $10 or more in gross royalties or broker payments, $600 or more in rents, or sales of consumer products totaling $5,000 or more. Payers must report this information to both the IRS and the recipient of the payment.
For more information, please refer to:
- Tax Topic 752 - Forms W-2 and W-3 - Where, When, and How to File
- General Instructions for Forms W-2 and W-3
- Instructions for Forms 1099-MISC and 1099-NEC, Miscellaneous Information and Nonemployee Compensation
Is income from the sale of inherited property considered taxable by the IRS?
To figure out if the sale of an inherited property is taxable, you need to know your basis in the property. Generally, the basis of property inherited from a deceased person is either:
- The fair market value (FMV) of the property on the date of the person's death, regardless of whether the executor of the estate files an estate tax return (Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return).
- The FMV of the property on the alternate valuation date, but only if the executor of the estate files an estate tax return (Form 706) and chooses to use the alternate valuation date. Instructions for Form 706 have more information.
To know the FMV of the inherited property on the date of the deceased person’s death, you can contact the executor of the estate. In 2015, Congress passed a law that, under certain circumstances, requires the recipient’s basis in certain inherited property to be the same as the value of the property as determined for Federal estate tax purposes. Check the "What's New - Estate and Gift Tax" section for updates on rules being developed to implement this law.
If you or your spouse gave the property to the deceased person within one year before their death, see Publication 551, Basis of Assets.
The sale should be reported on Schedule D (Form 1040), Capital Gains and Losses and on Form 8949, Sales and Other Dispositions of Capital Assets:
- If you sell the property for more than your basis, you'll have a taxable gain.
- Publication 550, Investment Income and Expenses, has information on reporting the sale on Schedule D.
Under the 2015 law passed by Congress, a penalty for accuracy-related issues may apply if an individual reports the sale of certain inherited property using a basis that's higher than the final value of the property for Federal estate tax purposes. Again, check the "What's New - Estate and Gift Tax" section for updates on rules being developed to implement this law.
For estates of people who died in 2010, basis is usually determined as described above. However, the executor of a person who died in 2010 may choose to use the modified carryover of basis rules instead of the Federal estate tax rules for 2010.
Under this special election, the basis of property inherited from a person who died during 2010 is usually the lower of:
- The adjusted basis of the deceased person, or
- The FMV of the property at the date of the person’s death.
Under this special election for estates of people who died in 2010, the executor of the estate may increase the basis of certain property that beneficiaries receive from the deceased person by up to $1.3 million (plus any unused built-in losses and loss carryovers, if applicable), but the increased basis can't be more than the FMV of the property on the date of the person's death. The executor may also increase the basis of certain property that the surviving spouse receives from the deceased person by up to an additional $3 million, but the increased basis can't be more than the FMV of the property on the date of the person's death. The executor of the estate must give a statement to all heirs that lists the basis of the property, the FMV of the property on the date of the person's death, and the additional basis allocated to the property. To know the basis of the asset, you can contact the executor.
Report the sale on Schedule D (Form 1040) and on Form 8949, as described above. Additional resources:
As a minister, I receive a salary in addition to a housing allowance. Is the housing allowance considered as taxable income and where should it be reported?
A housing allowance for ministers, also known as a parsonage allowance or rental allowance, is considered tax-free income for federal income tax purposes, but it is subject to self-employment tax. If you receive a designated housing allowance as part of your salary as a minister and the amount is reasonable, you can exclude from your gross income either the amount designated, the amount spent on housing, or the fair market rental value of the home, whichever is the lowest. This exclusion only applies if the designated housing allowance is used within the year it was received. Any unused portion of the allowance must be reported as wages on your tax return.
If your housing is provided in-kind by your congregation instead of a housing allowance, the fair market rental value of the housing is considered tax-free income for federal income tax purposes, but it must be included in your net earnings for self-employment tax purposes.
For more information on minister's housing allowances and taxes, refer to Publication 517 and Tax Topic 417. To determine if you have income subject to self-employment tax, consult the resources listed under "Do I Have Income Subject to Self-Employment Tax?"
If you have any questions that were not addressed in this guide, you can contact the IRS Customer Service Number for assistance.
