1040X

• If you have delinquent taxes for tax forms that you have filed and you wish to make and amendment, you must fill out IRS form 1040X, the Amended U.S. Individual Tax Return. This form covers all returns covered that were filed as a 1040, even the electronic 1040EZ. You should use the 1040X if you miscalculated deductions, filing status, total income or credits. If you made a simple math error, the IRS will fix this for you. You do not need to file this form if you have forgot to include forms with your return.
  
  

Delinquency Notice

• If you have been sent a delinquency notice for not filing a tax return you will be sent a tax bill. If you notice any errors with the bill, you must write to the address on the form immediately to make amendments. You should send with the letter any supporting documents in your defense. If the bill is correct but you can not make a full payment, you can contact the IRS to set up a payment agreement. If you hold any assets you may be asked to sell these to pay off the debt. If you are asked to make installment payments these must be paid on time or you will have to go to court. If your economic situation is severe the government may postpone the payment process until you can manage the payment plan.
  
  

Amending Credits And Deductions

• Once any taxes owed are paid in full, you can then ask for credits and deductions at that time. To do so you must obtain the correct forms from your local tax office. Once you have filled out the forms you should send these to the address on the tax bill. All claims for credit and deductions should be filled out and claimed within three years of the date when the papers were filed. Any forms turned in before a tax due date are considered turned in on the due date.
  
  When dealing with delinquent taxes, you can do so on your own or with the help of an attorney or tax agent.
  
  When making payments to any tax agency, make sure you obtain receipts.