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IRS Form 8868 – Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans – Nonprofit organizations, trusts, and exempt entities play a crucial role in serving communities, but tax filing deadlines can strain limited resources. If you’re facing delays in compiling Form 990, 990-T, or related returns, IRS Form 8868—the Application for Extension of Time to File an Exempt Organization Return—provides an automatic 6-month extension, pushing your due date from May 15 to November 15 for calendar-year filers. For 2025, with over 1.8 million Form 990 filings annually and the January 2025 revision incorporating updates for Form 990-T (proxy tax for governmental entities), Form 8868 remains a lifeline to avoid $20 daily penalties per month (max $10,000 or 5% of gross receipts). This SEO-optimized guide, based on the latest IRS instructions, covers eligibility, filing steps, and e-filing options to ensure compliance without late fees.

 

What Is IRS Form 8868?

IRS Form 8868 is a simple application granting an automatic 6-month extension to file certain exempt organization returns, including Form 990 (annual information), 990-EZ (short form), 990-PF (private foundations), 990-T (unrelated business income), 5227 (split-interest trusts), 4720 (foundation taxes), and 6069 (foreign organizations). It also covers up to a 6-month extension for Form 5330 (excise taxes on employee benefit plans), though not automatic—approval depends on completeness. No reason needed for most forms; simply file timely to extend.

Key features:

• Automatic for Most: 6 months for 990-series, 1041-A, 5227; up to 6 months for 5330/6069.
• No Extension for Form 990-N: E-Postcard filers ineligible.
• Payment Requirement: Pay estimated tax by original due date to avoid interest (0.5%/month).

The January 2025 revision (Rev. 1-2025) adds Form 990-T for governmental entities and clarifies e-filing via authorized providers. Download the form and instructions from IRS.gov/Form8868.

Who Needs IRS Form 8868 in 2025?

Exempt organizations, trusts, and plan sponsors unable to file by the original deadline (e.g., May 15 for calendar-year 990s) must use Form 8868. It’s ideal for nonprofits gathering donor data or trusts compiling beneficiary info.

Eligible Filer	Covered Returns	Extension Length
Nonprofits	Form 990, 990-EZ, 990-PF, 990-T	Automatic 6 months (to Nov 15, 2025, for calendar year).
Split-Interest Trusts	Form 5227	Automatic 6 months.
Private Foundations	Form 4720	Automatic 6 months.
Employee Benefit Plans	Form 5330	Up to 6 months (not automatic—file timely with estimate).
Foreign Orgs	Form 6069	Up to 6 months.

Ineligible: Form 990-N (e-Postcard). Multiple entities? Attach schedule with names/EINs. E-file via providers like TaxZerone for instant approval.

Filing Deadlines and Extensions for Form 8868 in 2025

File by the original return due date—no extensions for Form 8868 itself. For calendar-year filers, May 15, 2025, grants until November 15, 2025. Fiscal-year example: Ending June 30, 2025—file by November 15, 2025, for May 15, 2026, extension.

Return Type	Original Due Date (Calendar Year)	Extension Deadline	Extended Due Date
Form 990 Series	May 15, 2025	May 15, 2025	November 15, 2025
Form 5330	July 31, 2025	July 31, 2025	January 31, 2026 (up to 6 months).
Form 5227	April 15, 2025	April 15, 2025	October 15, 2025.

• E-Filing: Via authorized providers (e.g., ExpressExtension)—instant IRS acceptance.
• Paper Filing: Mail to IRS center per instructions (e.g., Ogden, UT for most).
• Payment: Estimate/pay tax by original due to avoid interest; attach Form 7004 if business return.

Late Form 8868 = no extension; penalties accrue from original due date.

IRS Form 8868 Download and Printable

Download and Print: IRS Form 8868

Step-by-Step Guide to Completing IRS Form 8868

The two-page form is simple—fillable PDF available. Gather EIN, tax year, and estimated tax.

1. Part I: Identification – Organization name, address, EIN, tax year (e.g., “Calendar year 2024”).
2. Part II: Automatic Extension – Check forms for 6-month auto-extension (e.g., 990, 990-T, 5227); enter due date (e.g., May 15, 2025).
3. Part III: Form 5330 Extension – If applicable, check and estimate tax due; pay with voucher.
4. Signature: Officer/trustee signs under perjury; title, date.
5. Attach Schedule: If multi-org, list names/EINs.
6. File: E-file for speed or mail; pay estimated tax via EFTPS.

For Form 990-T governmental entities, automatic 6 months from November 15, 2025. Confirmation: IRS notice within weeks.

Common Mistakes When Filing Form 8868 and How to Avoid Them

Extensions are automatic if timely, but errors void them:

• Late Submission: After original due—file by May 15, 2025, for 990.
• Wrong Forms: Checking ineligible (e.g., 990-N)—review Part II.
• No Payment: For 5330/6069—estimate/pay to avoid interest.
• Multi-Org Oversight: Forgetting schedule—attach list.
• E-File Glitches: Provider errors—use IRS-approved (e.g., TaxZerone).

E-file minimizes issues; retain confirmation.

Penalties for Late Filing Without Form 8868 in 2025

Missing the extension triggers failure-to-file penalties: $20/day per return (max $10,000 or 5% gross receipts for 990s). For 5330, $290/month (max $29,000). Interest accrues on unpaid tax (0.5%/month). Reasonable cause waives; e-file avoids mailing delays.

Frequently Asked Questions About IRS Form 8868

What’s the 2025 deadline for Form 990 extensions?

May 15, 2025, for calendar-year—extends to November 15, 2025.

Can I e-file Form 8868?

Yes—via providers like ExpressExtension; instant approval.

Does Form 8868 extend payment deadlines?

No—pay estimated tax by original due to avoid interest.

Is Form 990-T eligible for automatic extension?

Yes—6 months, including governmental entities.

What if I miss the Form 8868 deadline?

No extension—penalties start accruing.

Visit IRS.gov/Form8868 for more.

Final Thoughts: Secure Your Nonprofit Extension with IRS Form 8868 in 2025

IRS Form 8868 is a nonprofit’s best friend, granting automatic 6-month extensions for 990-series filings to avoid $20 daily penalties—vital for over 1.8 million organizations facing May 15, 2025, deadlines. The January 2025 revision’s e-filing ease makes it seamless; file by due date, pay estimates, and breathe easy until November 15. Download from IRS.gov today and use providers like TaxZerone for instant confirmation—extensions aren’t delays; they’re strategic planning.

Informational only—not tax advice. Consult IRS.gov or a professional.

 

IRS Form 13844 – Application For Reduced User Fee For Installment Agreements – Struggling with IRS tax debt? An installment agreement (payment plan) can spread payments over time, easing the burden without liens or levies—but setup fees often add insult to injury, ranging from $31 to $225 depending on the plan type. For low-income taxpayers, IRS Form 13844—the Application for Reduced User Fee for Installment Agreements—slashes that to just $43, and in some cases, waives or reimburses it entirely if you opt for electronic payments. In 2025, with over 3 million active installment agreements and fees adjusted for inflation, Form 13844 (Rev. February 2025) is a game-changer for families earning ≤250% of federal poverty guidelines (e.g., $37,650 for a single person). This SEO-optimized guide, based on the latest IRS updates, covers eligibility, step-by-step filing, and tips to secure your reduced fee amid rising enforcement.

 

What Is IRS Form 13844?

IRS Form 13844 is a one-page application allowing low-income taxpayers to request a reduced user fee when setting up an IRS installment agreement under IRC Section 6159. It certifies eligibility based on adjusted gross income (AGI) from your most recent return, potentially dropping the setup cost from $225 (standard long-term plan) to $43. If you choose direct debit (electronic payments), the IRS may waive or reimburse that $43 upon agreement completion—saving up to $225 total.

Key benefits:

• Fee Reduction: $43 for low-income vs. full rates; no fee for short-term plans (≤180 days).
• Waiver/Reimbursement: Automatic for direct debit installment agreements (DDIA) if low-income certified.
• Easy Certification: Based on AGI ≤250% of federal poverty guidelines (e.g., $78,000 for a family of four).

The February 2025 revision (Rev. 2-2025, Catalog No. 62979N) clarifies AGI thresholds and adds guidance for electronic submission via the Online Payment Agreement tool. Download the PDF from IRS.gov/pub/irs-pdf/f13844.pdf.

Who Qualifies for a Reduced User Fee with Form 13844 in 2025?

Form 13844 is for individuals (not corporations/partnerships) who qualify as low-income and are applying for an installment agreement. The IRS automatically applies reductions if your AGI is on file, but if not flagged, submit this form within 30 days of agreement acceptance.

Qualification Factor	2025 Details
AGI Limit	≤250% of federal poverty guidelines (e.g., $37,650 single; $78,000 family of 4—varies by household size/location).
Agreement Type	Long-term (>180 days) or short-term; DDIA eligible for full waiver/reimbursement.
Filing Status	Individuals only; joint filers use combined AGI.
Exemptions	No fee for short-term plans or low-income auto-flagged; corporations ineligible.

If your AGI qualifies but wasn’t recognized, Form 13844 triggers review—ideal for recent filers or those with updated income.

Filing Deadlines and Submission for Form 13844 in 2025

Submit Form 13844 after receiving your installment agreement acceptance letter but within 30 days—late requests may deny the reduction. For 2025 agreements (e.g., applied in Q1), file by April 30 if letter dated March 31.

• With New Agreement: Attach to Form 9465 (Installment Agreement Request) or submit post-acceptance via mail.
• Post-Acceptance: Mail within 30 days of letter date; no extensions.
• Where to Submit: IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779-76101.
• Electronic: Online Payment Agreement (OPA) tool at IRS.gov auto-applies if AGI qualifies; upload Form 13844 if needed.

Processing: 4-6 weeks; IRS notifies approval/denial. Reimbursements post-completion (e.g., after 24 months).

Step-by-Step Guide to Completing IRS Form 13844

The form is simple—fillable PDF takes 5 minutes. Gather your latest Form 1040 (AGI) and agreement letter.

1. Certification Statement: Pre-printed—review AGI/family size against guidelines (e.g., $78,000 for family of 4).
2. Taxpayer Info: Name, SSN, spouse details, current address.
3. Agreement Details: Enter installment agreement number (from acceptance letter) and date.
4. Payment Method: Check if DDIA (direct debit) for waiver eligibility.
5. Signature: Both spouses if joint; under penalty of perjury—certify low-income status.
6. Date: Within 30 days of acceptance letter.
7. Mail: To Fresno address; certified for proof.

If denied, appeal via letter explaining AGI proof (e.g., attach 1040).

2025 Installment Agreement User Fees and Reductions

Fees vary by plan; low-income via Form 13844 cuts them significantly.

Plan Type	Standard Fee	Low-Income Reduced Fee	Waiver Conditions
Short-Term (≤180 days)	$0	$0	N/A
Long-Term (Direct Debit)	$31	$0 (reimbursed)	AGI ≤250% poverty; complete agreement.
Long-Term (Non-Direct Debit)	$130	$43	AGI ≤250% poverty.
Partial Payment	$225	$43 + possible waiver	Based on financial review.

OPA tool auto-waives for qualifiers; Form 13844 for manual requests.

IRS Form 13844 Download and Printable

Download and Print: IRS Form 13844

Common Mistakes When Filing Form 13844 and How to Avoid Them

Approvals exceed 90% if accurate—sidestep these:

• AGI Mismatch: Using wrong year’s return—attach latest 1040.
• Late Submission: Over 30 days—file immediately upon acceptance.
• No Payment Method: For waiver, specify DDIA—update via IRS.gov/OPA.
• Joint Oversights: Forgetting spouse signature—both if filing jointly.
• Wrong Address: Fresno P.O. Box only—verify in instructions.

Use the AGI table in Form 13844; call 800-829-1040 for help.

No Penalties for Form 13844—But Fees Add Up Without It

Filing is penalty-free; it’s a request, not a return. However, skipping it means full fees ($130-$225), potentially $225 extra per agreement. Denied requests get explanations—appeal with AGI proof. Fraudulent claims risk perjury (§7206).

Frequently Asked Questions About IRS Form 13844

What’s the low-income AGI limit for 2025?

≤250% federal poverty guidelines (e.g., $37,650 single; $78,000 family of 4).

Can Form 13844 waive fees entirely?

Yes—for DDIA low-income; reimbursed post-completion.

When to submit Form 13844?

Within 30 days of installment acceptance letter.

Is Form 13844 for businesses?

No—individuals only; businesses use Form 9465 without reductions.

How long for processing?

4-6 weeks; IRS notifies approval/denial.

Visit IRS.gov/payments/payment-plans-installment-agreements for more.

Final Thoughts: Ease Your Tax Burden with IRS Form 13844 in 2025

IRS Form 13844 is a low-income taxpayer’s ally, trimming installment fees from $130+ to $43—or $0 with DDIA—saving hundreds amid 2025’s 250% poverty thresholds. The February 2025 revision’s simplicity makes it accessible; submit within 30 days of acceptance to lock in relief. Download from IRS.gov today, certify your AGI, and explore OPA for auto-waivers—affordable plans mean sustainable compliance.

Informational only—not tax advice. Consult IRS.gov or a professional.

 

IRS Form 945-X – Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund – Tax season doesn’t end with your original filing—errors in withholding or calculations can surface later, requiring corrections to avoid audits or lost refunds. For employers reporting withheld federal income tax on nonpayroll payments (like pensions, annuities, or backup withholding) via Form 945, IRS Form 945-X is the essential tool for adjustments. In 2025, with electronic filing now supported for Form 945-X and the deadline for 2024 corrections tied to the February 2, 2026, Form 945 due date, timely amendments prevent penalties up to 25% of unpaid taxes. This SEO-optimized guide, based on the February 2025 revision of Form 945-X and its instructions, covers eligibility, step-by-step filing, and strategies to reclaim overpayments or fix underreporting efficiently.

 

What Is IRS Form 945-X?

IRS Form 945-X is used to correct administrative errors on a previously filed Form 945, Annual Return of Withheld Federal Income Tax, or to claim refunds for overreported amounts. It addresses issues like mathematical mistakes, misclassified payments, or incorrect backup withholding, allowing employers to adjust withheld income taxes without refiling the entire Form 945. Unlike Form 941-X for payroll taxes, Form 945-X focuses solely on nonpayroll withholding, such as from IRAs, gambling winnings, or pensions.

Key features:

• Adjustment vs. Refund: Choose to credit overpayments against future Form 945 or request a check; pay underpayments immediately.
• Administrative Errors Only: Covers reporting mistakes—not law changes or voluntary disclosures (use Form 1040-X for individuals).
• Electronic Filing: Now available in 2025 via IRS Modernized e-File (MeF), speeding processing to 2-4 weeks.

The February 2025 revision (Rev. February 2025) incorporates updates for direct deposit refunds under Executive Order 14247 and clarifies overpayment applications from prior Form 945-X filings. Download the form and instructions from IRS.gov/Form945X.

Who Needs to File IRS Form 945-X in 2025?

Employers who filed Form 945 for 2024 (due February 2, 2025) and discover errors must use Form 945-X. File separately for each year; no filing if errors don’t affect liability.

Scenario	Filing Required?	Details
Underreported Withholding	Yes	E.g., $10,000 math error on 2024 Form 945—pay additional by discovery date’s due date (e.g., February 2, 2026, for 2025 discoveries).
Overreported Backup Withholding	Yes	Claim refund if within 3 years of Form 945 due date; notify payees via corrected 1099 if issued.
No Tax Change	No	E.g., offsetting errors; document internally.
Third-Party Payments	Yes	Coordinate with Forms 1099; attach explanations.

Use EIN; file for each tax period. Low-volume filers (under $2,500 liability) may qualify for annual Form 945 but still correct via 945-X.

Filing Deadlines and Extensions for Form 945-X

No fixed deadline—file within the statute of limitations: 3 years from Form 945 due date (February 2) or 2 years from payment, whichever is later. For 2024 errors discovered June 20, 2025, file by February 2, 2028.

• Payment Due: Additional taxes by original due date or discovery equivalent (e.g., February 2, 2026, for 2025 errors) to halt interest (0.5%/month).
• Refunds: Claim before limitations expire; process 6-8 weeks with direct deposit.
• Extensions: No automatic; request via letter (up to 6 months) but pay timely.
• Where to File: E-file via MeF providers; paper to Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0005.

For 2025 Form 945 (filed 2026), corrections due by February 2, 2029.

Step-by-Step Guide to Completing IRS Form 945-X

Gather original Form 945, payment records. Use February 2025 PDF; explain in Part III.

1. Line 1: Adjustment Election – Check for overpayment adjustment (credit to next Form 945) or refund claim.
2. Header: EIN, name, address; tax year (e.g., 2024).
3. Part I: Corrections – Show original (col. 2), corrected (col. 3), difference (col. 4) for withheld tax (line 2) and backup withholding (line 3).
4. Line 5: Total Correction – Net over/under.
5. Line 6: Balance Due/Refund – Pay if positive; claim if negative (attach Form 945-A if applicable).
6. Part III: Explanation – Detail errors (e.g., “Underreported $9,000 backup withholding due to transposition”); certify payee notifications if overreported.
7. Sign & Attach: Officer signs; include prior transcripts if needed.

Example: Overreported $9,000 backup on 2024 Form 945—file June 2, 2025, for $9,000 refund (6-8 weeks).

2025 Withholding Tax Rules on Form 945-X

Rates unchanged: Backup withholding at 24% for invalid TINs; no wage base. Adjustments use original year rates.

Tax Type	Rate	2025 Notes
Federal Income Tax Withheld	Varies (per W-4)	Nonpayroll only (pensions, gambling).
Backup Withholding	24%	On reportable payments ≥$600; claim refunds timely.

Use Pub. 15 for details; coordinate with 1099 corrections.

IRS Form 945-X Download and Printable

Download and Print: IRS Form 945-X

Claiming Refunds or Adjustments on Form 945-X

• Adjustment Process: Line 1—apply overpayments to 2025 Form 945; notify payees if 1099s issued.
• Refund Claims: For closed years; IRS check or direct deposit (new under EO 14247).
• Certifications: Protect withheld taxes; attach SSA proof if no 1099 corrections.

Offsets to other debts; file separate for under/over.

Common Mistakes When Filing Form 945-X and How to Avoid Them

Avoid audits:

• Wrong Year Rates: Using 2025 for 2024—apply original.
• Vague Explanations: Part III lacks specifics—attach records.
• 1099 Oversights: Not notifying payees—issue corrected forms.
• Late Payments: Missing discovery deadlines—calendar February 2.
• Form 945-A Gaps: If semiweekly, reconcile deposits.

Review Pub. 15; e-file reduces errors.

Penalties for Late or Incorrect Form 945-X Filings

Corrections mitigate but incur:

• Late Filing/Payment: 5%/month (max 25%) + 0.5%/month interest.
• Negligence: 20%; fraud 75%.
• Relief: Reasonable cause; first-time abatement via Form 843.

Document errors; e-file speeds resolution.

Frequently Asked Questions About IRS Form 945-X

When to file Form 945-X for 2024 errors in 2025?

By February 2, 2028; pay additional by February 2, 2026.

Can I e-file Form 945-X in 2025?

Yes—via MeF; faster than paper.

What’s backup withholding on Form 945-X?

24% on invalid TIN payments; correct overreports for refunds.

Does Form 945-X affect 1099s?

Yes—notify payees with corrected forms if overreported.

How to claim a refund?

Check line 1 for refund; 6-8 weeks processing.

Visit IRS.gov/Form945X for more.

Final Thoughts: Correct Withholding Taxes Efficiently with Form 945-X in 2025

IRS Form 945-X is your safeguard for Form 945 errors, enabling refunds or payments without full refiling—crucial for nonpayroll withholding amid 24% backup rates. The February 2025 revision’s e-filing and direct deposit options streamline it; file within limitations to avoid 25% penalties. Download from IRS.gov today and pair with Pub. 15 for accuracy—corrections aren’t setbacks; they’re compliance wins.

Informational only—not tax advice. Consult IRS or a professional.

 

IRS Form 15674 – Consent to Disclose Tax Information – In the complex world of tax compliance, sharing sensitive return details with the IRS or third parties can be necessary for audits, appeals, or closing agreements—but only with your explicit permission. IRS Form 15674, Consent to Disclose Tax Information, empowers taxpayers to authorize the release of specific data under IRC Section 6103(c), ensuring privacy while facilitating resolutions. For 2025, this streamlined form (Rev. March 2025) is crucial for corporate taxpayers involved in closing agreements, with electronic signatures now accepted via the IRS portal for faster processing. This SEO-optimized guide, based on the latest IRS resources, covers eligibility, filing steps, and best practices to safeguard your data while streamlining tax disputes—vital as IRS audits rise 15% amid inflation-adjusted enforcement.

 

What Is IRS Form 15674?

IRS Form 15674 is a concise authorization form allowing taxpayers (individuals or entities) to consent to the IRS disclosing tax return information—defined under Section 6103(b)(2) as data from filed returns, including income, deductions, and credits—to designated parties, typically for closing agreements or appeals. It limits disclosure to essentials like legal name, principal business address, country of residence for treaty purposes, agreement effective date, and any failure to timely pay, preventing broader leaks. Unlike general power of attorney (Form 2848), Form 15674 is narrowly tailored for disclosure in specific IRS proceedings.

Key features:

• Limited Scope: Disclosure confined to agreement-related details; no full return copies.
• Irrevocable for Purpose: Valid until the agreement’s resolution; revocable only in writing.
• Corporate Focus: Primarily for businesses entering closing agreements under Section 7121.

The March 2025 revision (Catalog No. 95646S) introduces optional electronic submission and clarifies treaty-related disclosures. Download the PDF from IRS.gov/pub/irs-pdf/f15674.pdf.

Who Needs IRS Form 15674 in 2025?

Form 15674 is required for taxpayers consenting to IRS disclosures in connection with a Closing Agreement (Form 866-AD), often during audits or treaty-based adjustments. It’s essential for corporations, partnerships, or individuals with complex liabilities, ensuring the IRS can share info with treaty partners or internal teams without breaching confidentiality.

User Type	When Required	Notes
Corporate Taxpayers	Entering Closing Agreements	Authorizes disclosure of name, address, treaty residence, agreement date, and payment failures.
Individuals in Business	Treaty disputes or audits	Use if personal return tied to business agreement.
Authorized Representatives	Signing on behalf	Must certify authority (e.g., officer title).
Exemptions	General POA or routine inquiries	Form 2848 for broader representation; not for full return copies.

Only the taxpayer or authorized signatory files; foreign entities use for U.S. treaty purposes. Consult Pub. 947 for disclosure rules.

Filing Deadlines and Submission for Form 15674 in 2025

No fixed deadline—submit with or before the Closing Agreement it’s tied to, typically during IRS negotiations (e.g., 30-60 days post-proposed terms). For 2025 audits, aim for submission by agreement execution to avoid delays.

• Electronic Filing: New in 2025—upload via IRS Practitioner Portal or secure email for faster processing (2-5 days).
• Mail/Fax: To IRS office handling the agreement (e.g., Large Business & International Division); certified mail for proof.
• Extensions: None needed—tie to agreement timeline; revocable anytime via written notice.
• Where to Submit: Per case manager instructions; no standalone filing.

Processing: Immediate upon execution; disclosure limited to authorized parties.

Step-by-Step Guide to Completing IRS Form 15674

The one-page form is straightforward—fillable PDF available. Gather agreement details and verify authority.

1. Taxpayer Information: Enter full legal name, address, EIN/SSN/ITIN, and country of residence for treaty purposes.
2. Consent Statement: Pre-filled language under Section 6103(c)—review for accuracy (discloses name, address, treaty country, agreement date, payment failures).
3. Agreement Reference: Note “Closing Agreement” and effective date (e.g., “Agreement dated March 15, 2025”).
4. Authorized Disclosure: Confirm limitations—no broader data shared without additional consent.
5. Signature: Taxpayer or authorized rep (e.g., CEO) signs, prints name, title, and dates; certify authority.
6. Submit: With Closing Agreement; retain copy for records.

For joint entities, all signatories consent. Electronic signatures via DocuSign accepted since 2025.

Key Elements of IRS Form 15674 Explained

Form 15674’s brevity belies its precision—focus on controlled disclosure.

Element	Description	2025 Tip
Consent Language	Authorizes Section 6103(c) disclosure for agreement only	Limits to essentials; no full returns—review before signing.
Taxpayer Details	Name, address, EIN, treaty residence	Essential for international cases; mismatches delay.
Agreement Tie-In	References Closing Agreement date/effectiveness	Ensures linkage; update if terms change.
Certification	Authority to sign	Attach POA if rep; perjury warning applies.

No attachments required unless revoking; valid until agreement closure.

IRS Form 15674 Download and Printable

Download and Print: IRS Form 15674

Recent Updates to IRS Form 15674 for 2025

The March 2025 revision (Rev. 3-2025) modernizes consent processes:

• Electronic Signatures: DocuSign/adobe sign accepted, reducing paper delays.
• Treaty Clarifications: Expanded Box for country of residence, aligning with BEPS 2.0.
• Revocation Ease: New note on written withdrawal, per Pub. 947 updates.
• Portal Integration: Submit via Practitioner Priority Service for LB&I cases.

These changes support rising international disclosures amid 15% audit increase.

Common Mistakes When Filing Form 15674 and How to Avoid Them

Errors can halt agreements—top pitfalls:

• Broad Consent: Signing without reviewing limits—disclosure only for agreement details.
• Missing Authority: Rep signing without POA—attach Form 2848.
• Outdated Info: Wrong EIN/address—pull from latest return.
• No Tie to Agreement: Standalone submission—file with Form 866-AD.
• Revocation Oversights: Forgetting written notice—document changes.

Review with counsel; IRS webinars guide.

Penalties and Risks of Improper Use of Form 15674

No direct penalty for filing, but:

• Unauthorized Disclosure: IRS fines up to $1,000/violation (§7213); criminal for willful.
• Agreement Delays: Incomplete consent halts closing—lost leverage in disputes.
• Revocation Issues: Post-execution changes void agreement—time carefully.
• Fraud: False certification = perjury (§7206, up to 3 years/fines).

Safeguard with limited scope; Pub. 947 details protections.

Frequently Asked Questions About IRS Form 15674

What does Form 15674 authorize in 2025?

Disclosure of name, address, treaty residence, agreement date, and payment failures for Closing Agreements.

Is electronic signing allowed?

Yes—DocuSign/adobe since March 2025.

Can individuals use Form 15674?

Primarily businesses; individuals use for tied agreements—consult Pub. 947.

How to revoke consent?

Written notice to IRS—effective immediately.

What’s the deadline?

Tie to Closing Agreement—no standalone due date.

Visit IRS.gov/forms-pubs/about-form-15674 for more (note: page under update as of Nov 2025).

Final Thoughts: Safeguard Disclosures with IRS Form 15674 in 2025

IRS Form 15674 is your controlled gateway to tax resolutions, authorizing limited disclosures for Closing Agreements while protecting sensitive data under Section 6103(c). The March 2025 revision’s e-signing and treaty tweaks make it indispensable for businesses in audits; download from IRS.gov today, review scopes carefully, and pair with counsel for seamless execution. Consent isn’t surrender—it’s strategic privacy in tax strategy.

This article is informational only—not tax advice. Consult IRS.gov or a professional.

 

IRS Form 15111 – Earned Income Credit (EIC) Worksheet (CP 09) – The Earned Income Tax Credit (EITC)—one of the IRS’s most powerful tools for supporting working families—can deliver up to $8,046 in refundable cash for households with three or more qualifying children in 2025, helping combat child poverty and reward modest earners. But if you filed a return without claiming it due to overlooked dependents or calculation errors, the IRS may send Notice CP 09, flagging potential eligibility. Responding with IRS Form 15111—the Earned Income Credit (EIC) Worksheet (CP 09)—can unlock that missed refund without amending your original return. For tax year 2025, with EITC phaseouts at $63,398 for singles with three+ kids and the March 2025 form revision emphasizing electronic uploads, this guide—drawn from official IRS sources—walks you through eligibility, completion, and submission to secure your credit within the three-year claim window (e.g., by April 15, 2028, for 2025 returns).

 

What Is IRS Form 15111?

IRS Form 15111 is a concise worksheet included with Notice CP 09, designed to verify your EITC eligibility and trigger a refund if you qualify but didn’t claim it on your prior-year return. Sent proactively based on IRS data matching (e.g., SSA records of births or unreported children), it screens for basic qualifiers like child age, residency, and income before referencing Schedule EIC or Pub. 596 for the full calculation. Unlike the general EITC worksheet in your tax software, Form 15111 is notice-specific, focusing on post-filing verification to issue refunds in 6-8 weeks.

Key features:

• Eligibility Quick-Check: Answers yes/no questions on children under 17, support, and residency.
• Refund Path: If eligible, the IRS processes your EITC (up to $8,046 for 3+ kids) and mails a check—no need for Form 1040-X.
• No Cost: Free; electronic submission via the Document Upload Tool speeds processing.

The March 2025 revision (Rev. 3-2025, OMB No. 1545-0074) updates income limits and adds upload instructions, aligning with Pub. 596 (EITC rules). Download the PDF from IRS.gov/pub/irs-pdf/f15111.pdf.

Understanding IRS Notice CP 09 and When You Need Form 15111

Notice CP 09 arrives unannounced when the IRS’s algorithms detect you may qualify for EITC but didn’t claim it—often from mismatched dependent data or low reported income. It’s an opportunity, not an audit: Respond with Form 15111 within 30 days (or by the original return’s due date, e.g., April 15, 2028, for 2025 claims) to confirm and receive your refund. Ignoring it means forfeiting the credit—potentially thousands lost.

Scenario	Do You Need Form 15111?	Next Steps
Received CP 09	Yes—mandatory for verification	Complete and submit; expect 6-8 weeks for refund check.
No Notice, Suspect Missed EITC	No—amend original return	File Form 1040-X with Schedule EIC within 3 years.
Ineligible (e.g., No Kids, High AGI)	Still respond	Mark “no” on qualifiers; IRS closes the case.
Prior Years (e.g., 2022)	If CP 09 specifies	Deadline: April 15, 2026; up to 3 years back.

CP 09 targets low/moderate-income filers (AGI ≤$63,398 for 3+ kids); even if unsure, submit to resolve.

Step-by-Step Guide to Completing IRS Form 15111

Form 15111 is straightforward—about 15 minutes with your prior return and child docs. It leads into Schedule EIC for the credit amount.

1. Contact Info (Top): Name, SSN, spouse details, address (update if changed via IRS.gov or 800-829-1040).
2. Filing Status (Line 1): Select single, married filing jointly, etc., matching your original return.
3. Child Details (Lines 2-4): For each potential qualifier: Name, SSN, birth/death dates, relationship (son/daughter, etc.), months lived with you (>6?).
4. Qualifier Questions (Line 5): Yes/no: U.S. citizen/resident? Lived with you >half year? You provided >half support? Under 17 at year-end? SSN valid by filing date?
5. Total Qualifiers (Line 6): Count full “yes” responses—e.g., 2 children = Line 6: 2.
6. Attach Schedule EIC: Complete the EITC worksheet (Pub. 596) and include; factor earned income (wages minus exclusions like 401(k)).
7. Sign & Date (Step 4): Under penalty of perjury; within 30 days of CP 09.
8. Submit: Mail in enclosed envelope or upload PDF via IRS Document Upload Tool (irs.gov).

For 2022 claims (via 2025 CP 09), respond by April 15, 2026. Processing: 6-8 weeks; call 800-829-1040 after 8 weeks.

2025 EITC Eligibility and Maximum Credits with Form 15112

Form 15111 verifies basics; Schedule EIC computes the refundable credit based on earned income and kids. Max: $8,046 (3+ kids); requires ≥$1 earned income, no foreign disqualification.

Family Size	Max Credit	Phaseout Start (Single)	Phaseout End (Single)
No Children	$632	$10,000	$18,591
1 Child	$4,213	$22,720	$49,084
2 Children	$6,960	$29,404	$55,768
3+ Children	$8,046	$37,034	$63,398

Joint filers add $6,660 to phaseout start. Form 15111 ensures kids meet tests—respond to claim retroactively (e.g., 2022 by April 15, 2026).

IRS Form 15111 Download and Printable

Download and Print: IRS Form 15111

Submitting Form 15111: Methods and Processing in 2025

Reply within 30 days of CP 09 (or return deadline). No fee; electronic fastest.

• Mail: Enclosed envelope—6-8 weeks.
• Upload: IRS.gov Document Upload Tool—scan PDF, 4-6 weeks.
• Phone: 800-829-1040 for status after 8 weeks.

Denials include explanations; appeal via letter. Use EITC Assistant on IRS.gov to pre-verify.

Common Mistakes When Completing Form 15111 and How to Avoid Them

80%+ approvals if done right—pitfalls to dodge:

• Vague Child Info: No SSNs/months—attach certs.
• Status Mismatch: Not aligning with return—check copy.
• Skipping Schedule EIC: Required for amount—use Pub. 596.
• Late Reply: Over 30 days—mail ASAP.
• Assumed Ineligibility: “No” to one test disqualifies—review carefully.

Free VITA/TCE aid; IRS videos guide.

No Penalties for Form 15111—But Forfeited EITC Hurts

No fines for filing—it’s optional verification. Ignore CP 09? Lose the credit (e.g., $8,046 gone). False answers risk perjury (§7206). Respond for closure; denials detail recourse.

Frequently Asked Questions About IRS Form 15111

What prompts CP 09 in 2025?

IRS matching flags missed EITC—e.g., unreported kids.

Max EITC for 3+ kids in 2025?

$8,046; phaseout $63,398 single.

Submit electronically?

Yes—Document Upload Tool for 4-6 weeks processing.

Claim 2022 EITC via 2025 CP 09?

Yes—by April 15, 2026.

Need Schedule EIC?

Yes—attach for calculation.

Visit IRS.gov/CP09 for more.

Final Thoughts: Seize Your EITC with IRS Form 15111 in 2025

IRS Form 15111 transforms a CP 09 notice into a refund windfall, verifying eligibility for up to $8,046 to ease family budgets amid 2025’s $63,398 phaseout. The March 2025 revision’s upload ease makes it simple—respond within 30 days, include Schedule EIC, and pocket your 6-8 week check. Download from IRS.gov today; use the EITC Assistant to confirm and VITA for free support—don’t forfeit this game-changer.

Informational only—not tax advice. Consult IRS.gov or a professional.

 

IRS Form 15112 – Earned Income Credit Worksheet (CP 27) – Raising a family on a modest income can stretch budgets thin, but the Earned Income Tax Credit (EITC)—one of the IRS’s most impactful refunds—can deliver up to $8,046 for families with three or more qualifying children in 2025, lifting millions out of poverty annually. If you’ve received IRS Notice CP 27, it might mean you missed claiming this credit on a prior return, and the IRS is offering a second chance. Enter IRS Form 15112—the Earned Income Credit Worksheet (CP 27)—a simple tool to verify eligibility and unlock your refund. For tax year 2025, with EITC maximums adjusted for inflation and the credit’s earned income threshold at $18,591 for singles with no children, Form 15112 (Rev. March 2025) ensures accurate claims without amending your original return. This SEO-optimized guide, based on the latest IRS resources, covers everything from notice details to step-by-step completion, helping eligible families secure thousands in unclaimed credits before the April 15, 2028, deadline for 2021 refunds.

 

What Is IRS Form 15112?

IRS Form 15112 is a one-page worksheet accompanying Notice CP 27, designed to help taxpayers confirm eligibility for the EITC on a previously filed return where the credit wasn’t claimed. Issued by the IRS to those identified via data matching (e.g., SSA records showing unreported dependents), it guides you through basic qualifiers like child age, residency, and earned income, then ties into Schedule 8812 for the final calculation. Unlike the full EITC worksheet in Pub. 596, Form 15112 is notice-specific, focusing on verification rather than initial filing.

Key features:

• Eligibility Screening: Checks for qualifying children (under 17, SSN-required) and income limits (e.g., $63,398 max for three+ kids).
• Refund Trigger: If eligible, the IRS issues your EITC—up to $8,046 for 2025—without refiling.
• No Cost/Amendment: Free; no need for Form 1040-X if responding to CP 27.

The March 2025 revision (OMB No. 1545-0074) updates income thresholds and adds guidance for electronic responses via the IRS Document Upload Tool. Download the PDF from IRS.gov/pub/irs-pdf/f15112.pdf.

Understanding IRS Notice CP 27 and When You Need Form 15112

Notice CP 27 arrives in the mail when the IRS spots potential EITC eligibility you overlooked—often due to unreported children from birth records or prior-year mismatches. It’s good news: The IRS is proactively offering a refund, but you must verify via Form 15112 within 30 days (or by the tax return deadline, whichever is later, e.g., April 18, 2025, for 2021 claims).

Scenario	Do You Need Form 15112?	Action
Received CP 27	Yes	Complete and return to confirm eligibility; expect 6-8 weeks for refund.
Missed EITC on Original Return	No—use Schedule 8812	Amend via 1040-X within 3 years (e.g., by April 15, 2028, for 2024).
No Notice, Suspect Eligibility	No	Use EITC Assistant on IRS.gov; file Schedule 8812 with next return.
Non-Qualifying (e.g., No Kids, High Income)	Optional	Respond anyway—IRS explains denial.

CP 27 targets low/moderate-income filers; respond even if you think ineligible to close the inquiry.

Step-by-Step Guide to Completing IRS Form 15112

Form 15112 is user-friendly—gather SSNs, birth certificates, and your prior return. Complete Schedule 8812 separately for the math.

1. Contact Information (Top Section): Enter name, SSN, spouse details, and current address if changed (call 800-829-0922 or update at IRS.gov).
2. Filing Status (Line 1): Check single, married filing jointly, etc., matching your original return.
3. Qualifying Children (Lines 2-4): For each child, list name, SSN, birth/death dates, relationship, and months lived with you (>half year?).
4. Eligibility Questions (Line 5): Answer yes/no: U.S. citizen? Lived with you >half year? You provided >half support? Under 17? Valid SSN by filing due date?
5. Qualifying Children Total (Line 6): Count “yes” to all for Line 5—e.g., 2 children qualify.
6. Attach Schedule 8812: Complete the full EITC worksheet (Pub. 596) and include; calculate earned income (wages minus exclusions like 401(k)).
7. Sign and Date: Under penalty of perjury; valid for 30 days from CP 27 date.
8. Submit: Mail in provided envelope or upload via IRS Document Upload Tool (irs.gov); include docs like birth certs for 2025 births/deaths.

For 2021 claims (via 2025 response), file by April 18, 2025. Processing: 6-8 weeks; call 800-829-0922 after 8 weeks.

2025 EITC Eligibility and Maximum Credits with Form 15112

The EITC rewards low/moderate earned income; Form 15112 verifies basics before Schedule 8812 computes the amount. Max refundable: $8,046 (3+ kids), phaseout at $63,398 (3+ kids, single).

Family Size	Max Credit	Income Limit (Single)	Income Limit (Married Joint)
No Children	$632	$18,591	$25,511
1 Child	$4,213	$49,084	$56,004
2 Children	$6,960	$55,768	$62,688
3+ Children	$8,046	$63,398	$70,318

Qualifiers: Earned income ≥$1 (wages/self-employment); AGI ≤ limits; no foreign income disqualification. Form 15112 ensures children meet tests—respond to claim retroactively (e.g., 2021 by April 18, 2025).

Submitting Form 15112: Methods and Processing in 2025

Respond within 30 days of CP 27 (or by return deadline for older years). No fee; electronic preferred.

• Mail: Use pre-addressed envelope—expect 6-8 weeks.
• Upload Tool: IRS.gov Document Upload Tool—scan PDF, faster (4-6 weeks).
• Phone Help: 800-829-0922 for questions; status after 8 weeks.

If denied, appeal via letter; EITC Assistant on IRS.gov pre-screens.

Common Mistakes When Completing Form 15112 and How to Avoid Them

CP 27 responses yield 80%+ approvals if accurate—avoid these:

• Incomplete Child Info: Missing SSNs/months lived—attach certs.
• Wrong Status: Mismatching original return—pull copy.
• No Schedule 8812: Essential for calc—use Pub. 596 worksheet.
• Late Response: Beyond 30 days—mail immediately.
• Assuming Eligibility: Answering “no” disqualifies—review tests carefully.

Use free VITA/TCE help; EITC Assistant validates.

No Penalties for IRS Form 15112—But Missed EITC Costs Dearly

Form 15112 itself has no penalties—it’s voluntary verification. However, ignoring CP 27 forfeits your refund (e.g., $8,046 lost), and false info risks perjury (§7206). Respond promptly for 6-8 week processing; denials explain next steps.

Frequently Asked Questions About IRS Form 15112

What triggers Notice CP 27 in 2025?

IRS data matching (e.g., SSA births) flags unclaimed EITC—respond with Form 15112.

Can I claim EITC for 2021 via 2025 response?

Yes—by April 18, 2025; up to 3 years back.

What’s the max EITC for 3+ kids in 2025?

$8,046 refundable; phaseout at $63,398 single.

How to submit Form 15112 electronically?

Via IRS Document Upload Tool—scan and upload PDF.

Does Form 15112 require Schedule 8812?

Yes—attach for full calc.

Visit IRS.gov/CP27 for more.

Final Thoughts: Unlock Your EITC Refund with IRS Form 15112 in 2025

IRS Form 15112 turns a CP 27 notice into a windfall, verifying eligibility for up to $8,046 per family in missed EITC—crucial for low-income households amid 2025’s $63,398 phaseout. The March 2025 revision’s simplicity and upload tool make responding effortless; complete within 30 days, attach Schedule 8812, and await your 6-8 week refund. Download from IRS.gov today—don’t let unclaimed credits slip away; use the EITC Assistant to confirm and VITA for free help.

This article is informational only—not tax advice. Consult IRS.gov or a professional.

IRS Form 15112 Download and Printable

Download and Print: IRS Form 15112

IRS Form 15397 – Application for Extension of Time to Furnish Recipient Statements – Tax season deadlines can be relentless, especially for businesses juggling thousands of information returns like W-2s, 1099s, and ACA forms. If you’re an issuer or transmitter facing delays in preparing recipient copies—due to data issues, system glitches, or high volume—IRS Form 15397, Application for Extension of Time to Furnish Recipient Statements, offers a one-time lifeline: up to 30 extra days without penalties. For 2025, this streamlined form (Rev. 3-2025) must be faxed by the original due date, ensuring compliance while avoiding the $340 per-form fines for late furnishing. This SEO-optimized guide, based on the latest IRS updates (effective January 2025), covers eligibility, filing steps, and best practices to keep your reporting on track amid the January 31 deadline for most forms.

 

What Is IRS Form 15397?

IRS Form 15397 is a simple, one-page application allowing issuers and transmitters to request a 30-day extension for furnishing recipient statements (Copy B) of specified information returns. It replaces ad-hoc letter requests outlined in the General Instructions for Certain Information Returns, providing a structured process under IRC Section 6050. This extension applies only to recipient copies—not IRS filings (use Form 8809 for those). Approval is generally automatic if timely and complete, helping avoid penalties for late delivery to employees, contractors, or payees.

Key features:

• One-Time Limit: Up to 30 days; no renewals—plan accordingly.
• Covered Forms: W-2, 1099 series (e.g., NEC, MISC), 1042-S, ACA (1095 series), 5498 series, and more (listed on line 4).
• No Fee: Free to file; fax-only submission.

The March 2025 revision (Cat. No. 62979N) clarifies Box 5 for W-2/1099-NEC specifics and aligns with updated fax numbers. Download the PDF and instructions from IRS.gov/pub/irs-pdf/f15397.pdf.

Who Needs IRS Form 15397 in 2025?

File Form 15397 if you’re an issuer (employer, payer) or transmitter unable to meet the original due date for recipient statements, typically January 31 for W-2/1099s. It’s essential for HR teams, payroll providers, and accounting firms handling high volumes—e.g., 1,000+ forms—where data aggregation delays occur.

Filer Type	When to File	Examples
Employers/Payers	If delayed on W-2, 1099-NEC/MISC, 1095	Businesses with seasonal hiring; need extra time for corrections.
Transmitters/Service Providers	For client forms like 1042-S, 5498	Payroll firms aggregating data; fax on behalf of clients.
IRA Custodians	For 5498 series (contributions/rollovers)	Trustees needing time for 2024 contributions through April 15, 2025.
Exemptions	If no delay or IRS filing extension only	Use Form 8809 for IRS deadlines; not for prior years.

No filing before January 1; request as soon as needed, but by original due date (e.g., January 31 for W-2/1099-NEC).

Filing Deadlines and Submission for Form 15397 in 2025

Submit Form 15397 by the original recipient statement due date—no extensions for this request itself. Approval grants 30 days from that date; e.g., for January 31 W-2 deadline, extension to March 2, 2025.

Form Type	Original Due Date	Extension Deadline	Extended Date
W-2/1099-NEC	January 31, 2026	January 31, 2026	March 2, 2026
1099-MISC/INT/DIV	February 1, 2026 (Jan 31 weekend)	February 1, 2026	March 3, 2026
1042-S	March 15, 2026 (March 17)	March 17, 2026	April 16, 2026
5498 Series	May 31, 2026	May 31, 2026	June 30, 2026

• Submission: Fax only—no mail/e-file. U.S.: 877-477-0572; International: 304-579-4105.
• Approval: Automatic if complete/timely; IRS confirms via fax/email (if provided).
• No Extensions for IRS Filing: Use Form 8809 separately.

File early (e.g., January 15 for W-2) to beat lines; providers like TaxBandits can fax on your behalf.

IRS Form 15397 Download and Printable

Download and Print: IRS Form 15397

Step-by-Step Guide to Completing IRS Form 15397

The form is concise—fillable PDF speeds it up. Gather form lists and due dates.

1. Line 1: Name – Issuer/transmitter name (e.g., “ABC Payroll Services”).
2. Line 2: Address – Full business address.
3. Line 3: Contact Name/Phone/Email – Responsible person; email for confirmation.
4. Line 4: Forms Requesting Extension For – Check boxes (e.g., W-2, 1099-NEC, 1042-S, 5498); list specifics if needed.
5. Line 5: Number of Recipients – Total payees (e.g., 5,000 for W-2/1099-NEC).
6. Line 6: Reason for Extension – Brief explanation (e.g., “Data aggregation delays from multiple clients”).
7. Line 7: Signature & Title – Authorized signer (e.g., CEO); date (≤ due date).
8. Fax It: Include cover sheet if multi-page; retain confirmation.

For 1042-S, file by March 17, 2025. Approval via fax within days.

Common Mistakes When Filing Form 15397 and How to Avoid Them

Extensions are straightforward, but errors void approvals:

• Late Fax: After original due date—submit by January 31 for W-2.
• Incomplete Boxes: Missing Line 5 counts or unchecked forms—list all.
• Wrong Number: 877-477-0572 U.S. only—international: 304-579-4105.
• Pre-January Filing: Not allowed—wait until January 1.
• No Reason: Vague Line 6—specify “system upgrade delays.”

Use checklists; providers automate.

Penalties for Late Furnishing Without Form 15397 in 2025

Missing extensions risks steep fines under IRC §6722, inflation-adjusted:

Violation	Penalty per Statement	Max (Small Business)
Within 30 Days Late	$60	$239,000/year
31+ Days to Aug 1	$130	$683,000/year
After Aug 1/No Furnish	$340	$1,366,000/year
Intentional	$680 + 10% amount	No max

For 5,000 W-2s, late = $300K+ exposure—Form 15397 prevents this. Reasonable cause waives; first-time abatement available.

Frequently Asked Questions About IRS Form 15397

What’s the max extension from Form 15397?

30 days—one-time; e.g., W-2 from January 31 to March 2, 2026.

Can I file Form 15397 online?

No—fax only to 877-477-0572 (U.S.) or 304-579-4105 (intl).

Does Form 15397 extend IRS filing?

No—use Form 8809 for that; separate processes.

When to file for 5498 in 2025?

By May 31, 2026, for May 30 extension.

Is approval automatic?

Generally yes if timely/complete; IRS confirms.

Visit IRS.gov/forms-pubs/extension-of-time-to-furnish-statements-to-recipients for more.

Final Thoughts: Avoid Penalties with IRS Form 15397 in 2025

IRS Form 15397 is your buffer against the January 31 rush, granting a crucial 30-day extension for W-2/1099 recipient statements without fees or fuss—fax by deadline to sidestep $340-per-form fines. The March 2025 revision’s simplicity makes it indispensable for payroll pros; download from IRS.gov today, detail your reason, and confirm via fax receipt. Compliance isn’t just mandatory—it’s a smart extension of your operations.

This article is informational only—not tax advice. Consult IRS.gov or a professional.

 

IRS Form CT-2 – Employee Representative’s Quarterly Railroad Tax Return – Railroad labor representatives—union officers, negotiators, and advocates—play a vital role in shaping the industry’s workforce, but their compensation comes with unique tax obligations under the Railroad Retirement Tax Act (RRTA). IRS Form CT-2, the Employee Representative’s Quarterly Railroad Tax Return, ensures these individuals report and pay Tier 1 and Tier 2 taxes on their earnings, mirroring FICA but tailored for rail-specific benefits. For 2025, with the Tier 1 wage base rising to $176,100 and rates unchanged at 12.4% for Tier 1 and 13.1% for Tier 2 (employee share), timely quarterly filing is essential to avoid penalties up to 25% of unpaid taxes. This SEO-optimized guide, based on the March 2025 revision of Form CT-2 and its instructions, covers eligibility, deadlines, and step-by-step filing to keep representatives compliant and credits flowing to the Railroad Retirement Board (RRB).

What Is IRS Form CT-2?

IRS Form CT-2 is a quarterly tax return used exclusively by employee representatives—defined under the Railroad Retirement Act as officers or officials of railway labor organizations—to report and pay RRTA taxes on compensation received for services. It covers Tier 1 taxes (Social Security-equivalent at 12.4% on up to $176,100) and Tier 2 taxes (13.1% on up to $130,800), excluding certain disability payments or reimbursements. Unlike employer Form CT-1 (annual), CT-2 is quarterly, aligning with payroll cycles, and includes a duplicate copy for RRB reconciliation.

Key features:

• Tier 1 Reporting: Mimics FICA—12.4% on first $176,100; Medicare portion (2.9%) unlimited.
• Tier 2 Focus: 13.1% on $130,800 max; no employee withholding—self-paid.
• Exclusions: Sickness/disability under workers’ comp or RRA; travel reimbursements.

The March 2025 revision (Rev. 3-2025, OMB No. 1545-0029) updates wage bases and clarifies exclusions for post-6-month disability payments. Download the form and instructions from IRS.gov/FormCT2.

Who Needs to File IRS Form CT-2 in 2025?

Only employee representatives file Form CT-2—individuals compensated by railway labor organizations for services under the RRTA. Employers use CT-1; general businesses use 941.

Filing Requirement	Details for 2025
Employee Representatives	Report all RRTA-taxable compensation ≥$600/quarter; self-employed union officials qualify.
Compensation Types	Salaries, bonuses, back pay; exclude reimbursements or non-service payments.
Threshold	No min—file quarterly even if $0; deposit if >$2,500/quarter.
Exemptions	Disability after 6 months from last work; workers’ comp; medical plans.
Joint Filers	Spouse if separate representative; otherwise, individual.

Use SSN; apply via IRS if needed. RRB uses CT-2 data for benefits—accuracy ensures credits.

Filing Deadlines and Extensions for Form CT-2 in 2025

File quarterly by the last day of the month following the quarter. Deposits: Monthly (15th) or semiweekly if lookback >$50,000.

Quarter	Period	Due Date	Deposit Schedule
Q1	Jan-Mar	April 30, 2025	Monthly: Apr 15; Semiweekly: 3 days post-payroll
Q2	Apr-Jun	July 31, 2025	Monthly: Jul 15
Q3	Jul-Sep	October 31, 2025	Monthly: Oct 15
Q4	Oct-Dec	January 31, 2026	Monthly: Jan 15

• Extensions: Form 8809 (up to 30 days automatic); filing only—pay/deposit timely to avoid interest (0.5%/month).
• Where to File: Mail to IRS center (Kansas City, MO 64999); e-file not available—paper only.
• Deposits: EFTPS required; $100K next-day if accumulated.

Include duplicate for RRB; late = 5%/month penalty.

Step-by-Step Guide to Completing IRS Form CT-2

Gather pay stubs, compensation records. Use March 2025 PDF; duplicate copy for RRB.

1. Header: Employee rep name, address, SSN; organization name.
2. Line 1: Tier 1 Compensation – Total subject to SS ($176,100 max) ×12.4% = tax.
3. Line 2: Tier 1 Medicare – All compensation ×2.9%.
4. Line 3: Tier 2 Compensation – Up to $130,800 ×13.1%.
5. Line 4: Additional Medicare – Over $200K ×0.9%.
6. Line 5: Credits – Adjustments/explanations (attach).
7. Line 6: Total Taxes – Sum 1-4 minus 5; pay if >$1.
8. Part II: Deposits – Total prior; balance due/refund.
9. Sign & Attach: Under perjury; duplicate to RRB (Chicago, IL 60604).

Example: Q1 $50K comp: Tier 1 $6,200 (12.4%), Medicare $1,450 (2.9%), Tier 2 $6,555 (13.1%) = $14,205 total.

2025 RRTA Tax Rates on Form CT-2

Rates unchanged; bases indexed.

Tier	Rate (Employee Rep)	Wage Base
Tier 1 SS	12.4%	$176,100
Tier 1 Medicare	2.9%	Unlimited
Tier 2	13.1%	$130,800
Additional Medicare	0.9% (> $200K)	Unlimited

Excludes sickness after 6 months; travel reimbursements.

IRS Form CT-2 Download and Printable

Download and Print: IRS Form CT-2

Common Mistakes When Filing Form CT-2 and How to Avoid Them

Niche form means errors abound:

• Base Exceeds: Tier 1 over $176,100—cap per rep.
• Exclusions Missed: Including disability—review RRA rules.
• Deposit Lapses: Semiweekly if lookback >$50K—use EFTPS.
• No Duplicate: Forgetting RRB copy—mail separately.
• Late Filing: Quarterly slips—calendar April 30, etc.

Reconcile with RRB; software aids calculations.

Penalties for Late or Incorrect Form CT-2 Filings in 2025

Similar to FICA; tiered under §6651/6656.

Violation	Penalty
Late Filing	5%/month (max 25%) of unpaid
Late Payment	0.5%/month + interest
Late Deposit	2-10% (days late)
Negligence	20% underpayment

Waivers for cause; first-time abatement. RRB audits benefits impact.

Frequently Asked Questions About IRS Form CT-2

Who’s an “employee representative” for 2025?

Union officers/officials compensated under RRRA; not general employees.

What’s the Tier 1 base for 2025?

$176,100—12.4% total.

Can I e-file Form CT-2?

No—paper only; mail with duplicate to RRB.

What if compensation is $0?

File anyway for $0 return.

How does Tier 2 differ?

13.1% on $130,800 max; self-paid, no withholding.

Visit IRS.gov/FormCT2 for more.

Final Thoughts: Ensure RRTA Compliance with IRS Form CT-2 in 2025

IRS Form CT-2 keeps employee representatives on track with quarterly RRTA reporting, funding rail retirement benefits while avoiding 25% penalties on the $176,100 Tier 1 base. The March 2025 revision’s clarity on exclusions makes filing straightforward—submit by April 30 for Q1, deposit via EFTPS, and duplicate to RRB for seamless credits. Download from IRS.gov today and consult a specialist for accuracy.

Advocacy drives change—compliant CT-2 drives your benefits.

Informational only—not tax advice. Verify with IRS or a professional.

 

IRS Form 4506-T-EZ – Short Form Request for Individual Tax Return Transcript – Navigating tax records shouldn’t add stress to your financial life, whether you’re applying for a mortgage, verifying income for a loan, or resolving an IRS notice. IRS Form 4506-T-EZ—the Short Form Request for Individual Tax Return Transcript—makes it simple and free to obtain a summary of your Form 1040-series return, including most line items like adjusted gross income (AGI) and taxable income. For tax year 2025, this streamlined form (Rev. March 2025) processes requests in as little as 10 business days, with options for mail or fax delivery. This SEO-optimized guide, based on the latest IRS updates (reviewed October 15, 2025), covers eligibility, step-by-step filing, and tips to avoid delays—helping you access transcripts for the current year and prior three without the full Form 4506-T’s complexity.

 

What Is IRS Form 4506-T-EZ?

IRS Form 4506-T-EZ is a concise, one-page request for tax return transcripts of your individual Form 1040-series returns (e.g., 1040, 1040-SR) for the current tax year and up to the three prior years. Unlike the full Form 4506-T, which handles multiple transcript types (e.g., account or wage transcripts), the EZ version focuses solely on return transcripts—a line-by-line summary of your original filing, excluding payments, penalties, or post-filing adjustments for privacy. It’s free, processed faster, and ideal for income verification.

Key features:

• Masked Privacy: SSNs/ITINs show only last four digits; add a Customer File Number (e.g., loan ID) for easy tracking.
• Limited Scope: Only for calendar-year individual returns; fiscal years or business transcripts require Form 4506-T.
• No Fee: Unlike Form 4506 ($43/copy), transcripts are free.

The March 2025 revision (Cat. No. 54185S) includes updated filing addresses and emphasizes the 120-day signature validity rule. Download the PDF from IRS.gov/pub/irs-pdf/f4506tez.pdf.

Who Needs IRS Form 4506-T-EZ in 2025?

Individuals or authorized third parties (e.g., lenders, with consent) use Form 4506-T-EZ for quick access to recent return transcripts. It’s perfect for mortgage applications, FAFSA verification, or IRS disputes, but not for copies (use Form 4506) or non-individual returns.

User Type	When to Use	Alternatives
Taxpayers	Verifying AGI/income for loans or audits; current/prior 3 years.	Get Transcript online (IRS.gov) for self-service.
Lenders/Attorneys	Income proof for mortgages/FAFSA; with taxpayer authorization.	Form 4506-T for account/wage transcripts.
Joint Filers	Either spouse can request; include both names/SSNs.	Form 4506 for full copies ($43).
Fiscal-Year Filers	Not eligible—use Form 4506-T.	N/A
Businesses	Not for 1120/1065—use Form 4506-T.	Wage transcripts via Form 4506-T.

No SSN? Use ITIN; foreign addresses OK. Requests processed only to your address of record since July 2019—no third-party mailings.

Step-by-Step Guide to Completing IRS Form 4506-T-EZ

The form is straightforward—fillable PDF available. Gather your SSN/ITIN, tax years, and prior address if changed.

1. Line 1a: Name on Return – Enter as on Form 1040 (first name for joint).
2. Line 1b: SSN/ITIN – Primary taxpayer’s number (full; masked on transcript).
3. Line 2: Second SSN/ITIN – Spouse’s for joint returns.
4. Line 3: Current Address – Full details (apt/room/suite); include if incarcerated.
5. Line 4: Prior Address – If different from Line 3 and on the return.
6. Line 5: Customer File Number – Optional (e.g., “Loan #12345”)—prints on transcript for tracking.
7. Line 6: Tax Years – List years (e.g., “2024, 2023, 2022, 2021”)—current + up to 3 prior.
8. Line 7: Reason – Check “Transcript of Return” (only option for EZ).
9. Signature & Date – Sign/date; valid 120 days from date (e.g., signed Nov 28, 2025—expires Mar 28, 2026).
10. Submit – Mail/fax per “Where to File” chart on form (state-based; e.g., CA to Fresno, CA).

Joint: Either spouse signs. Processing: 10 business days + mail (5-10 days).

Processing Time and Delivery for Form 4506-T-EZ in 2025

Expect 10 business days from receipt, plus 5-10 days mail—faster via fax (same-day processing). Availability varies: E-filed refunds in 2-3 weeks; paper-filed in 6 weeks. Track via IRS.gov “Get Transcript” or call 800-829-1040.

• Delivery: Mailed to address of record; no third-party since 2019.
• Fax Advantage: Use state-specific numbers on form for quicker turnaround.
• Delays: Peak season (Jan-Apr) adds 1-2 weeks; balances due delay availability.

If urgent, try “Get Transcript” online first—free and instant if eligible.

IRS Form 4506-T-EZ vs. Form 4506-T: Which to Use in 2025?

The EZ form suits simple needs; full Form 4506-T offers versatility.

Feature	Form 4506-T-EZ	Form 4506-T
Transcript Types	Return only (1040 lines)	Return, account, wage, record of account, non-filing verification
Years Covered	Current + prior 3	Any year
Complexity	1 page, simple	Multi-page, detailed
Best For	Mortgage/loan verification	Audits, full history
Fiscal/Business	No—calendar individuals only	Yes

EZ faster (10 days) but limited; full form for complex requests.

IRS Form 4506-T-EZ Download and Printable

Download and Print: IRS Form 4506-T-EZ

Common Mistakes When Filing Form 4506-T-EZ and How to Avoid Them

Delays stem from simple errors—here’s how to sidestep:

• Expired Signature: Form invalid after 120 days—sign close to submission.
• Address Mismatch: Using current vs. return address—enter both if changed.
• Incomplete Years: Listing wrong years—specify “2024, 2023, etc.” clearly.
• Wrong Form: Using EZ for wage transcripts—switch to 4506-T.
• No Customer File Number: For third-party tracking—add loan ID to avoid mix-ups.

Double-check with IRS.gov/Form4506T-EZ; fax for speed.

No Penalties for IRS Form 4506-T-EZ—But Delays Hurt

Form 4506-T-EZ incurs no filing penalties—it’s informational and free. However, errors cause rejections/delays (10+ days), risking loan timelines. Fraudulent requests (false info) trigger audits/penalties under IRC §7206 (up to 3 years prison/fines). Always sign truthfully; IRS verifies via masked PII.

Frequently Asked Questions About IRS Form 4506-T-EZ

How long does it take to get a transcript in 2025?

10 business days processing + 5-10 mail; fax same-day.

Can I request via Get Transcript online?

Yes—for self; Form 4506-T-EZ for third-party or mailed copies.

What’s masked on the transcript?

SSN/ITIN (last 4 digits shown); full financials visible.

Is there a fee for Form 4506-T-EZ?

No—free; Form 4506 copies cost $43.

Why use EZ over full 4506-T?

Simpler/faster for basic return transcripts; full for other types/years.

Visit IRS.gov/Form4506T-EZ for more.

Final Thoughts: Simplify Tax Verification with IRS Form 4506-T-EZ in 2025

IRS Form 4506-T-EZ is your fast track to free return transcripts, essential for loans, audits, or peace of mind—delivered in 10-15 days without fees or fuss. The March 2025 revision’s fillable PDF and fax options make it lender-friendly; sign within 120 days, match addresses precisely, and submit to avoid delays. Download from IRS.gov today—whether verifying AGI for a mortgage or resolving a notice, accurate records unlock opportunities.

This article is informational only—not tax advice. Consult IRS.gov or a professional.

 

IRS Form 941 – Employer’s Quarterly Federal Tax Return – Payroll taxes are a cornerstone of business compliance, funding Social Security, Medicare, and federal income tax withholding for millions of American workers. For most employers, IRS Form 941—the Employer’s Quarterly Federal Tax Return—is the essential tool for reporting these obligations quarterly. In 2025, with the Social Security wage base rising to $176,100 and Medicare rates holding steady at 1.45% each for employee and employer, accurate filing remains critical to avoid penalties up to 25% of unpaid taxes. This SEO-optimized guide, based on the March 2025 revision of Form 941 and its instructions, covers eligibility, deadlines, step-by-step filing, and updates to help businesses stay compliant amid electronic filing mandates for corrections via Form 941-X.

 

What Is IRS Form 941?

IRS Form 941 is a quarterly return used by employers to report federal income tax withheld from employee wages, plus both shares of Social Security and Medicare taxes (FICA). It reconciles deposits made during the quarter and calculates any balance due or overpayment. Unlike annual forms like W-2, Form 941 provides the IRS with timely payroll data to verify withholding and prevent underpayment.

Key purposes:

• Withholding Reporting: Tracks federal income tax deducted from paychecks.
• FICA Taxes: Reports Social Security (6.2% each, up to $176,100 wage base) and Medicare (1.45% each, unlimited).
• Adjustments and Credits: Handles corrections, sick/family leave wages (expired post-2021), and credits like employee retention.

The March 2025 revision (Rev. 3-2025) is usable for all quarters, with updates for election workers ($2,400 threshold) and electronic Form 941-X filing. Download the form and instructions from IRS.gov/Form941.

Who Needs to File IRS Form 941 in 2025?

Most employers with wages subject to withholding or FICA taxes must file Form 941 quarterly. Exceptions include small employers notified to file annual Form 944 (employment taxes ≤$1,000/year) or agricultural/household employers using Forms 943/944.

Employer Type	Filing Required?	Threshold/Details
General Businesses	Yes	Any wages with withholding or FICA; file even if $0 due.
Small Employers	Possibly Form 944	IRS notifies if annual taxes ≤$1,000; request switch by March 17, 2025.
Seasonal Employers	Yes, if wages paid	File only quarters with activity; check “Seasonal” box.
Household Workers	No—use Schedule H	Wages ≥$2,800 trigger FICA; report annually with 1040.
Election Workers	Yes, if ≥$2,400	Subject to FICA in 2025.

Use EIN; apply via IRS.gov if needed. Semiweekly depositors attach Schedule B.

Filing Deadlines and Extensions for Form 941 in 2025

Form 941 is due the last day of the month after each quarter. If all deposits are timely, add 10 calendar days. Holidays/weekends shift to next business day.

Quarter	Period	Due Date	With Timely Deposits
Q1	Jan-Mar	April 30, 2025	May 10, 2025
Q2	Apr-Jun	July 31, 2025	August 10, 2025
Q3	Jul-Sep	October 31, 2025	November 10, 2025
Q4	Oct-Dec	January 31, 2026	February 10, 2026

• Extensions: No automatic; request via Form 8809 (up to 30 days) or letter for hardship—filing only, not payment.
• Deposits: Monthly (by 15th) or semiweekly (1-3 days post-payroll); use EFTPS.
• Where to File: E-file via providers; paper to IRS centers per Pub. 42 (with/without payment).

E-file for instant acceptance; paper takes 4-6 weeks.

IRS Form 941 Download and Printable

Download and Print: IRS Form 941

Step-by-Step Guide to Completing IRS Form 941

Gather payroll records, W-4s, and deposit summaries. Use the March 2025 fillable PDF.

1. Part 1: Report for Quarter – Check Q1-Q4 2025; EIN, name, address.
2. Part 2: Business Info – Number of employees (line 1); check seasonal/closed if applicable.
3. Line 2: Wages/Tips – Total paid (exclude exempt); from payroll.
4. Line 3: Income Tax Withheld – Federal withholding per W-4.
5. Line 5a: Social Security Wages – Up to $176,100/employee; ×6.2% = tax (line 5c).
6. Line 5d: Medicare Wages/Tips – Unlimited; ×1.45% = tax (line 5e); add 0.9% Additional on >$200K (line 5f).
7. Line 8: Tips – Allocated/actual; adjust for sick pay if needed.
8. Line 9: Future-Filed Wages – Deferral credits (expired post-2021).
9. Line 10: Deferred Amounts – COVID credits (lines 11a-11d removed for 2025).
10. Line 12: Total Tax – Sum lines 3+5e+5f+5c+8+10-9.
11. Line 13: Deposits – Total prior quarter payments.
12. Line 14: Balance Due – Line 12 – 13; pay if >$1.
13. Part 3: Third-Party Designee – Optional authorization.
14. Part 4: Sign – Under perjury; date, title.
15. Attach Schedules: B (semiweekly), R (credits), D (COBRA, expired).

E-file via MeF for speed; paper with Form 941-V voucher if paying.

2025 Payroll Tax Rates on Form 941

Rates stable, but wage base up 4.5% from 2024’s $168,600.

Tax Type	Employee Rate	Employer Rate	Wage Base
Social Security	6.2%	6.2%	$176,100
Medicare	1.45%	1.45%	Unlimited
Additional Medicare	0.9% (>$200K)	0%	Unlimited

Household: $2,800 threshold; elections: $2,400. Example: $200K wages = $12,382 SS ($176,100×12.4%) + $2,900 Medicare ($200K×1.45%) = $15,282 total FICA.

E-Filing vs. Paper: Options for Form 941 in 2025

E-filing is recommended and required for Schedule R credits; paper for simple returns.

• E-Filing Pros: Instant acceptance, error checks, faster refunds; via MeF providers.
• Paper Pros: For <10 employees; mail by due date.
• Threshold: No min, but e-file for accuracy.

Providers like Tax1099 handle bulk; free via IRS Modernized e-File.

Common Mistakes When Filing Form 941 and How to Avoid Them

Errors trigger audits—top 2025 issues:

• Wage Base Errors: Exceeding $176,100 SS—track per employee quarterly.
• Deposit Mismatches: Line 13 ≠ EFTPS—reconcile monthly.
• Missing Schedules: Semiweekly without B—attach if >$50K/quarter.
• Late Deposits: Monthly/semiweekly lapses—use EFTPS reminders.
• Tip Reporting: Allocated tips on line 8—use Form 8027 annually.

Audit payroll software; reconcile with W-2s.

Penalties for Late or Incorrect Form 941 Filings in 2025

The IRS enforces strictly, with tiered penalties adjusted for inflation.

Violation	Penalty	Max
Late Filing	5%/month (max 25%) of unpaid tax	25%
Late Payment	0.5%/month + interest (0.5%/month)	25%
Late Deposit	2-15% of underpayment (days late)	15%
Inaccurate Reporting	20% negligence; 75% fraud	Varies

Waivers for reasonable cause; first-time abatement possible. E-file cuts errors 90%.

Frequently Asked Questions About IRS Form 941

What’s the 2025 Social Security wage base?

$176,100—up from $168,600; taxes 6.2% each up to that.

Can I e-file Form 941?

Yes—via MeF providers; instant confirmation recommended.

What if I miss a deposit?

2-15% penalty based on days late; use EFTPS for timely.

Do seasonal employers file every quarter?

No—only if wages paid; check “Seasonal” box.

How to correct Form 941 errors?

File Form 941-X by next quarter’s due date; now e-file eligible.

Visit IRS.gov/Form941 for more.

Final Thoughts: Navigate IRS Form 941 Compliance Effortlessly in 2025

IRS Form 941 is your quarterly checkpoint for payroll taxes, ensuring timely reporting of FICA and withholding amid the $176,100 Social Security base and 1.45% Medicare rates. With March 2025 updates like e-file for corrections and election worker thresholds, staying ahead prevents 5-25% penalties—e-file by April 30 for Q1 to safeguard your business. Download the revision from IRS.gov today, reconcile deposits monthly, and consider payroll software for accuracy.

Payroll powers your team—compliant 941 powers your peace of mind.

This article is informational only—not tax advice. Consult IRS.gov or a professional.