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Taxpayers who have identified the need to file delinquent international information returns who are not under a civil examination or a criminal investigation by the IRS and have not already been contacted by the IRS about the delinquent information returns should file the delinquent information returns through normal filing procedures.

File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund.

This page describes how if you cannot reliably associate a payment with valid documentation, that you must apply certain presumption rules or you may be liable for tax, interest, and penalties.

Find IRS mailing addresses by state to file Form 1040V.

Information about Publication 3, Armed Forces' Tax Guide, including recent updates. Publication 3 covers the special tax situations of active members of the U.S. Armed Forces. It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers.

We corrected one or more mistakes on your tax return. Because you or your spouse owe other tax debts, we applied all or part of your refund to pay off those debts.

We were unable to apply your overpayment to your estimated tax as you requested.

This section describes the special rules which affect the taxation of foreign athletes and entertainers who have income sourced in the United States.

The accountable plan rules apply to nonresident aliens as well as to U.S. citizens and resident aliens.

Information about Publication 527, Residential Rental Property, including recent updates. Publication 527 discusses rental income and expenses (including depreciation) and explains how to report them on your return.