Filing Taxes is required mandated by the Federal Government.
The Criminal Non-Filing Statute Title 26, U.S.C., Sec. 7203, makes it a crime for a person to willfully fail to file a federal tax return when he or she is required to do so.
A person can be found guilty of that offense only if all of the following facts are proved beyond a reasonable doubt:
1. That the person was required by law or regulation to make a return of his income for the taxable year charged;
2. That the person failed to make a return at the time required by law; and
3. That the person’s failure to make the return was willful.
A person is required to make a federal income tax return for any tax year in which he has gross income in excess of a specific amount, set by law, which changes from year to year.
Preparing and Filing Your Back Tax Returns
If you owe the IRS back tax returns; you need to file them immediately to prevent a referral to the Criminal Investigation Division.
If you don’t have records for the prior years, you may contact the IRS and request transcripts and copies.
Helpful Hints When Choosing a Return Preparer
Tax evasion is a risky crime, a felony, punishable by five years imprisonment and a $250,000 fine.
Filing Requirements for Dependents
Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind.
Note: A dependent may have to file a return even if his or her income is less than the amount that would normally require a return.
Even if you are not legally required to file, you should file a federal tax return to get money back if any of the following apply:
A person can be found guilty of that offense only if all of the following facts are proved beyond a reasonable doubt:
1. That the person was required by law or regulation to make a return of his income for the taxable year charged;
2. That the person failed to make a return at the time required by law; and
3. That the person’s failure to make the return was willful.
A person is required to make a federal income tax return for any tax year in which he has gross income in excess of a specific amount, set by law, which changes from year to year.
Preparing and Filing Your Back Tax Returns
If you owe the IRS back tax returns; you need to file them immediately to prevent a referral to the Criminal Investigation Division.
If you don’t have records for the prior years, you may contact the IRS and request transcripts and copies.
Helpful Hints When Choosing a Return Preparer
- Be cautious of tax preparers who claim they can obtain larger refunds than other preparers.
- Avoid preparers who base their fee on a percentage of the refund.
- Use a reputable tax professional who signs the tax return and provides a copy.
- Consider whether the individual or firm will be around to answer questions about the preparation of the tax return months, or even years, after the return has been filed.
- Check the person’s credentials. Only attorneys, certified public accountants (CPAs) and enrolled agents can represent taxpayers before the IRS in all matters, including audits, collection and appeals. Other return preparers may only represent taxpayers for audits of returns they actually prepared.
- Find out if the preparer is affiliated with a professional organization that provides its members with continuing education and resources and holds them to a code of ethics.
- Ask friends and family whether they know anyone who has used the tax professional and whether they were satisfied with the service they received.
Tax evasion is a risky crime, a felony, punishable by five years imprisonment and a $250,000 fine.
Filing Requirements for Dependents
Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind.
Note: A dependent may have to file a return even if his or her income is less than the amount that would normally require a return.
Even if you are not legally required to file, you should file a federal tax return to get money back if any of the following apply:
- You had income tax withheld from your pay.
- You qualify for the earned income credit.
- You qualify for the additional child tax credit.
