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We made changes to your tax return because we believe there¡¯s a miscalculation on your return. As a result of these changes, you owe an additional amount.

Use Form 172, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts to figure the amount of net operating loss that is available to carryback or carryforward.

Information about Schedule SE (Form 1040), Self-Employment Tax, including recent updates, related forms, and instructions on how to file. Schedule SE (Form 1040) is used by self-employed persons to figure the self-employment tax due on net earnings.

Information about Form 1040-ES, Estimated Tax for Individuals, including recent updates, related forms, and instructions on how to file. Form 1040-ES is used by persons with income not subject to tax withholding to figure and pay estimated tax. Use this form to figure and pay your estimated tax.

This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26

Information about Schedule D (Form 1040 or 1040-SR), Capital Gains and Losses, including recent updates, related forms, and instructions on how to file. Use Schedule D to report sales, exchanges or some involuntary conversions of capital assets, certain capital gain distributions, and nonbusiness bad debts.

We made changes to your tax return because we believe there¡¯s a miscalculation on your return. As a result of these changes, you don¡¯t owe us any money, nor are you due a refund.

We made changes to your tax return because we believe there¡¯s a miscalculation on your return. As a result of these changes, you don¡¯t owe us any money, nor are you due a refund.

Employers pay Federal Unemployment Tax and file Form 940 or 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return.

We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have a balance due.