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Taxes 1040ez Index A Accelerated cost recovery system (ACRS):, ACRS Defined Alternate method, Alternate ACRS Method (Modified Straight Line Method) Classes of recovery property, Classes of Recovery Property Deduction, short tax year, ACRS Deduction in Short Tax Year Defined, ACRS Defined Dispositions, Early dispositions of ACRS property other than 15-, 18-, or 19-year real property. Taxes 1040ez Recovery periods, Recovery Periods Unadjusted basis, Unadjusted Basis B Basis: Adjusted, Adjusted basis. Taxes 1040ez Unadjusted, ACRS, Unadjusted Basis C Changing methods, How To Change Methods D Declining balance method, Declining Balance Method Deduction: ACRS, How To Figure the Deduction How to figure, How To Figure the Deduction Dispositions, Dispositions, Dispositions I Income forecast method, Income Forecast Method L Listed property:, Listed Property Defined 5% owner, 5% owner. Taxes 1040ez Computers, related equipment, Computers and Related Peripheral Equipment Defined, Listed Property Defined Entertainment use, Entertainment Use Leased, Leased Property Other transportation property, Other Property Used for Transportation Predominant use test, Predominant Use Test Qualified business use, Qualified Business Use Recordkeeping, What Records Must Be Kept, Adequate Records Related person, Related person. Taxes 1040ez Reporting on Form 4562, Reporting Information on Form 4562 Use by employee, Employees M Methods of figuring depreciation:, Income Forecast Method ACRS, How To Figure the Deduction Declining Balance, Declining Balance Method Income forecast, Income Forecast Method Straight line, Straight Line Method P Passenger automobile: Defined, Passenger Automobile Defined Predominant use test, applying, Applying the Predominant Use Test Property: ACRS, What Can and Cannot Be Depreciated Under ACRS Intangible, Intangible property. Taxes 1040ez R Recapture: Depreciation, Depreciation Recapture Excess depreciation, listed property, Recapture of excess depreciation. Taxes 1040ez Recordkeeping: For listed property, What Records Must Be Kept S Salvage value, Salvage Value Straight line method, Straight Line Method U Useful life, Useful Life V Videocassettes, Videocassettes. Taxes 1040ez Prev Up Home More Online Publications
Understanding your CP51A Notice
We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.
What you need to do
- Read your notice carefully. It will explain how much you owe and how to pay it.
- Pay the amount due by the date shown in the notice.
- Make payment arrangements if you can't pay the full amount you owe.
- Contact us if you disagree with the amount of tax we computed.
You may want to...
Answers to Common Questions
What if I can't pay what I owe?
You can make a payment plan.
How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them.
What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest will be charged if you pay after that date, even if you get a payment plan.
Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can call us at the number on your notice if you can't pay the full amount because of financial problems. Contact us by your payment's due date. Based on your situation, we may be able to remove the penalty.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Page Last Reviewed or Updated: 04-Mar-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The Taxes 1040ez
Taxes 1040ez Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. Taxes 1040ez Installment sale, Installment reporting for sale of partnership interest. Taxes 1040ez Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. Taxes 1040ez C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. Taxes 1040ez , Capital interest. Taxes 1040ez Comments on publication, Comments and suggestions. Taxes 1040ez Contribution Basis of property, Basis of contributed property. Taxes 1040ez Built-in gain or loss, Allocations to account for built-in gain or loss. Taxes 1040ez Distribution of property, Distribution of contributed property to another partner. Taxes 1040ez Net precontribution gain, Net precontribution gain. Taxes 1040ez Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. Taxes 1040ez Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. Taxes 1040ez Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. Taxes 1040ez 8308, Information return required of partnership. Taxes 1040ez 8832, Organizations formed after 1996. Taxes 1040ez 8865, Contribution to foreign partnership. Taxes 1040ez G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. Taxes 1040ez Inventory items, substantially appreciated, Substantially appreciated inventory items. Taxes 1040ez L Liability Assumption of, Assumption of liability. Taxes 1040ez Partner's assumed by partnership, Partner's liabilities assumed by partnership. Taxes 1040ez Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. Taxes 1040ez Liquidation Constructive, Constructive liquidation. Taxes 1040ez Partner's interest, Complete liquidation of partner's interest. Taxes 1040ez Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. Taxes 1040ez M Marketable securities, Marketable securities treated as money. Taxes 1040ez N Notice group, TEFRA, Notice group. Taxes 1040ez Notice partner, TEFRA, Notice partner. Taxes 1040ez P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. Taxes 1040ez Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. Taxes 1040ez Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. Taxes 1040ez Liquidation of, Complete liquidation of partner's interest. Taxes 1040ez , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. Taxes 1040ez Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. Taxes 1040ez Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. Taxes 1040ez Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. Taxes 1040ez Capital interest, Capital interest. Taxes 1040ez Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. Taxes 1040ez Precontribution gain, Net precontribution gain. Taxes 1040ez Profits interest, Profits interest. Taxes 1040ez Publications (see Tax help) R Related person, Related person. Taxes 1040ez S Self-employed health insurance, Self-employed health insurance premiums. Taxes 1040ez Short period return, Short period return. Taxes 1040ez Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. Taxes 1040ez Suggestions for publication, Comments and suggestions. Taxes 1040ez T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. Taxes 1040ez TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. Taxes 1040ez Prev Up Home More Online Publications