Nlebanya nyocha ụtụ isi, ụtụ azụ azụ, na nchekwa ụgwọ ọrụ¶
Nọmba mberede dị iche na mba. Ibe a na-eji 911, nọmba maka United States na Canada. Ọtụtụ mba ndị ọzọ na-eji 112, 999, ma ọ bụ nọmba ọzọ. Chọta nọmba maka obodo gị.
Imepe igbe ozi gị ka ịchọta ọkwa nyocha ụtụ isi ngwa ngwa, ọkwa ikpeazụ nke ebumnobi ịtụnye ego, ma ọ bụ ịchọpụta na ajụla akaụntụ ụlọ akụ gị ma ọ bụ ụlọ ọrụ na-enweta ego n'obodo ma ọ bụ steeti kwadoro ụgwọ ọrụ gị bụ nnukwu nsogbu ego. N'adịghị ka ụlọ ọrụ kaadị kredit nkeonwe ma ọ bụ ụlọ ọrụ nnakọta, ndị ọrụ ụtụ isi gọọmentị (dị ka Ọrụ Internal Revenue na United States, HM Revenue and Customs na United Kingdom, Canada Revenue Agency, ma ọ bụ ụlọ ọrụ ụtụ isi nke Australia) nwere ikike nhazi iwu iji weghara nkwụnye ego ụlọ akụ, ịkwanye ụgwọ ọrụ, na itinye ikike na ezigbo ala na-ebughị ụzọ gbaa gị akwụkwọ n'ụlọ ikpe obodo.
Otú ọ dị, ndị na-anakọta ụtụ gọọmenti jichiri iwu ndị siri ike nke iwu kwadoro, windo mkpesa amanyere iwu, na nchebe ihe isi ike nke iwu. Ntuziaka a na-ejegharị gị ka ị ga-esi chọpụta ma ụtụ ụtụ isi ọ bụ eziokwu, gbakọọ oge njedebe iwu gị iji kwụsị ọrụ nchịkọta, hapụ ụgwọ ụlọ akụ na-arụ ọrụ ma ọ bụ ụgwọ ọrụ, na-agbagha nyocha nyocha, ma guzobe nkwekọrịta ntinye ego ma ọ bụ nkwusioru ego ego na-akwụghị puku kwuru puku dollar na ụlọ ọrụ ịzụ ahịa "ụtụ isi".
Mee nke a ugbu a¶
- ** Elegharala envelopu ahụ anya, wee detuo nọmba ọkwa ọkwa na njedebe nzaghachi nke ebipụtara na akuku elu ***: ikike ụtụ isi nke iwu kwadoro kpamkpam na ụbọchị ebipụtara na ọkwa (ọ bụghị ụbọchị ị meghere ya), karịsịa windo ụbọchị 30 siri ike iji rịọ maka usoro nchịkọta mkpokọta (CDP) mgbe ọ nwesịrị ọkwa ikpeazụ nke ebumnuche maka ịkwụ ụgwọ ma ọ bụ windo ụbọchị 90 iji maa aka enweghị ike.
- ** Nyochaa na ọkwa ahụ bụ mpempe akwụkwọ ozi gọọmentị gọọmentị na ọ bụghị ekwentị, ederede, ma ọ bụ ojoro email ***: Ụlọ ọrụ ụtụ isi ziri ezi na-ebute nyocha na omume mmanye naanị site na ozi nzi ozi anụ ahụ (ma ọ bụ ọnụ ụzọ ụtụ isi gọọmentị gị enwetara n'ịntanetị), ọ nweghị site na ịtụ egwu ijide ekwentị, na-achọ ịkwụ ụgwọ site na kaadị onyinye, cryptocurrency, ma ọ bụ nnyefe waya, ma ọ bụ njikọ ederede.
- ** Ọ bụrụ na etinyere akaụntụ ụlọ akụ gị taa, kpọọ nọmba nnakọta ego na ọkwa ozugbo iji rịọ maka ntọhapụ ụtụ isi ihe isi ike ***: Na United States, Nkebi nke 6332 © nke Code Internal Revenue Code nyere iwu ka ogologo ụbọchị 21 kalịnda siri ike ** site na mgbe ụlọ akụ na-anata IRS Form 668-Atụnye ego mberede tupu ụlọ akụ zipu izu atọ. ihe isi ike ma ọ bụ guzobe atụmatụ ịkwụ ụgwọ wee wepụta ụtụ ahụ.
- ** Weghachite nkwụghachi ụgwọ ụtụ isi niile ozugbo, ọbụlagodi ma ọ bụrụ na ịnweghị ike ịkwụ ụgwọ otu dollar nke ụtụ isi e ji ***: Ụlọ ọrụ ndị na-enweta ego na-ajụ n'ụzọ iwu kwadoro ịnye nkwekọrịta ntinye ego, ọnọdụ ihe isi ike (nke a na-apụghị ịnakọta ugbu a), ma ọ bụ onyinye na-ekwenye ekwenye ruo mgbe ị nọ "na-edepụta nkwenye," na ọdịda-ịdebanye aha na-abụkarị okpukpu iri karịa ụgwọ ọnwa.
- ** Chịkọta ego n'ụlọ ọnwa 3 zuru oke yana nkwupụta ụgwọ obibi ndụ dị mkpa ***: Tupu ịkpọ onye ọrụ na-anakọta ụtụ isi, chịkọta ọnwa atọ ikpeazụ ị kwụrụ ụgwọ, nkwupụta ụlọ akụ, ụgwọ ụlọ ma ọ bụ nnata nnyefe, ụgwọ ụlọ ọrụ, ụgwọ ahụike n'akpa, na ịkwụ ụgwọ ụlọ ikpe nyere iwu ka ị nwee ike mezue nkwupụta mkpokọta gọọmentị (dị ka akwụkwọ IRS-3-Fọm 43).
- ** Kpọtụrụ onye na-ahụ maka ụtụ isi ma ọ bụ onye nnọchi anya gọọmentị ma ọ bụrụ na mmanye na-eyi ụlọ gị, ụlọ ọrụ ma ọ bụ nlekọta ahụike egwu ***: Ọ bụrụ na ụtụ isi na-egbochi gị ịzụrụ nri, ịkwụ ụgwọ ụlọ, ma ọ bụ idobe ọkụ, na ndị na-anakọta ọkọlọtọ jụrụ ịhapụ ya, nyefee arịrịọ ngwa ngwa maka enyemaka n'aka onye na-ahụ maka ndị na-atụ ụtụ isi n'iwu IRS (dị ka onye na-ahụ maka ndị na-ahụ maka ụtụ isi nke United States). Steeti, Ọfịs Adjudicator's na United Kingdom, ma ọ bụ Ọfịs nke onye nkwuchite ndị na-akwụ ụtụ isi na Canada).
Danger
Akwụla ụgwọ ọrụ "nkwụsị ụgwọ ụtụ isi" ma ọ bụ "pennies na dollar" telivishọn ma ọ bụ ndị mgbasa ozi redio ọtụtụ puku dollar n'ihu mgbe ị na-eche ụgwọ ụtụ isi ụlọ akụ dị nso ma ọ bụ ụgwọ ọrụ. Omume mmanye iwu nke US Federal Trade Commission (FTC) na ndị ọka iwu steeti na-egosi na ọtụtụ ndị na-ere ahịa enyemaka ụtụ isi azụmaahịa na-ana 3,000 ruo 10,000 USD n'ụgwọ anaghị akwụghachi ma na-efu ụbọchị 30 dị oke mkpa nke usoro iwu, na-ahapụ akaụntụ ụlọ akụ gị n'enweghị nchekwa. Gwa ụlọ ọrụ ụtụ isi n'onwe gị, were onye nnọchi anya aha debanyere aha ikike (EA), Akaụntụ Akaụntụ Ọha (CPA), ma ọ bụ onye ọka iwu ụtụ, ma ọ bụ kpọtụrụ ụlọ ọgwụ na-akwụ ụtụ obere ego efu (LITC).
Mpempe akwụkwọ mkpebi: ịza ọkwa ụtụ, nyocha, na ụtụ¶
flowchart TD
Start["Nnataara ọkwa ụtụ isi ngwa ngwa ma ọ bụ kwụsịlata akaụntụ achọpụtara"] --> Verify{"Kedu ka Arịrịọ Ụtụ Isi Si bịa?"}
Verify -->|"Oku ekwentị, ederede, WhatsApp, ma ọ bụ ozi email na-eyi egwu njide"| Scam["Ajọ aghụghọ nke mpụ: kwụghachi ma kọọrọ ndị ọchịchị"]
Verify -->|"Ọkwa nzi ozi akwụkwọ gọọmentị ma ọ bụ Portal gọọmentị ekwenyesiri ike"| Type{"Kedu ụdị ọkwa ma ọ bụ omume ọ bụ?"}
Type -->|"Nyochaa/Nleba ma ọ bụ ọkwa ego a na-akọghị"| AuditFlow["Lelee ụbọchị nzaghachi ụbọchị 30 ma ọ bụ ụbọchị 90"]
AuditFlow --> GatherDocs["Kpọkọtanụ nnata, ndenye ego akagbuola, yana ihe akaebe ahịrị asọmpi"]
GatherDocs --> RespondAudit["Nyefee nkwughachi Edere site na ozi akwadoro ma ọ bụ arịrịọ ụlọ ikpe ụtụ isi"]
Type -->|"Ọkwa ikpeazụ nke ebumnuche ịtụ ụtụ (Tupu ọdịdọ amalite)"| PreLevy["Ohere iwu ụbọchị 30 iji kwụsị mkpokọta"]
PreLevy --> FileCDP["Arịrịọ faịlụ maka ịge ntị usoro ihe omume nnakọta (dịka ọmụmaatụ, Ụdị IRS 12153) ma ọ bụ Atụmatụ ịkwụ ụgwọ"]
FileCDP --> Hold["A na-arụ ọrụ mkpokọta iwu ka a na-ahazi arịrịọ ma ọ bụ atụmatụ"]
Type -->|"Akaụntụ ụlọ akụ na-arụ ọrụ kwụsịrị ma ọ bụ ndozi ụgwọ ọrụ"| ActiveSeizure["Protocol mwepụta ihe isi ike ihe mberede"]
ActiveSeizure --> BankWindow["Ụgwọ ụlọ akụ: Mee n'ime ụbọchị 21 Escrow ejidere tupu ebufee ego"]
ActiveSeizure --> WageMod["Ụgwọ ụgwọ ọnwa: Nyefee nkwupụta ego (ụdị 433-F/433-A) iji gosipụta ihe isi ike ibi ndụ"]
BankWindow --> Advocate["Ọ bụrụ na Agency ajụ ntọhapụ n'oge ihe isi ike, faịlụ onye na-akwado ndị na-akwụ ụtụ isi na mberede (Form 911)"]
WageMod --> Advocate
Kwụpụ 1: Degharịa ọkwa gị wee chọpụta oge ngwụcha nke iwu gị¶
Ụlọ ọrụ na-atụ ụtụ isi anaghị awụlikwa elu ozugbo site na ụgwọ ụtụ isi a na-akwụghị ụgwọ gaa nara akaụntụ ụlọ akụ gị ma ọ bụ na-edozi ụgwọ ọrụ gị. Kama nke ahụ, sistemụ kọmputa akpaghị aka na-eziga usoro mkpụrụedemede iwu na-aga n'ihu ruo ọtụtụ ọnwa. Ịmara ebe akwụkwọ ozi gị dabara na usoro ahụ na-agwa gị oge ole ị hapụrụ tupu nnakọta mmanye amalite.
United States (IRS) mara ọkwa ga-aga n'ihu na njedebe nke iwu¶
| Koodu / Ụdị ọkwa | Aha Ọchịchị na Pụtara | Ọkwa ịdị njọ | Oge ngwụcha nke iwu gị yana mmemme achọrọ |
|---|---|---|---|
| ** CP14 / CP501 / CP503 *** | Ntuzi izizi izizi yana ncheta ịkwụ ụgwọ oge niile. | Dị ala ruo Ọkara. Ihe ncheta ịgba ụgwọ akpaaka; ọmụrụ nwa na ntaramahụhụ na-arịbawanye, mana ọ nweghị njide dị nso. | Kwụọ nguzozi, tinye n'ịntanetị maka Nkwekọrịta Mfe Mfe ma ọ bụ Streamlined, ma ọ bụ dee iji gbaghara njehie. |
| CP2000 | Ọkwa nke ego a na-akọghị (ọdịiche dabara adaba n'etiti ụdị W-2/1099 nke atọ na nkwụghachi ụtụ gị). | Na-agafeghị oke. Ọ bụghị nyocha nkịtị, mana na-atụpụta ụtụ isi, ọmụrụ nwa na ntaramahụhụ ziri ezi pasent 20. | ** Ụbọchị kalenda 30 ** site na ụbọchị ọkwa iji weghachi fọm nzaghachi na-ekwenye ma ọ bụ na-enye akwụkwọ (dị ka ndekọ ọnụ ahịa ma ọ bụ mmezi nhazi oge) na-egosi ihe kpatara ụtụ isi a tụrụ aro ji ezighi ezi. |
| CP504 | Ọkwa nke ebumnobi ijide (Levy) nkwụghachi ụtụ steeti gị ma ọ bụ ihe onwunwe ọzọ. | Elu. Ịdọ aka ná ntị ikpeazụ akpaghị aka tupu ebufee akaụntụ gị na kwụ n'ahịrị Automated Collection System (ACS). | ** Ụbọchị kalenda 30 *** iji guzobe atụmatụ ịkwụ ụgwọ ma ọ bụ ọnọdụ ihe isi ike tupu IRS enye ọkwa nkwụ ụgwọ ikpeazụ. |
| ** Akwụkwọ ozi 1058 / LT11 / CP90 *** | ** Ọkwa ikpeazụ nke ebumnobi ịtụnye ego na ọkwa nke ikike gị inwe ịnụ ihe**. | Dị oke egwu. Nke a bụ iwu amanyere iwu mkpalite n'okpuru IRC Nkebi 6330 na-enye IRS ikike ijide akaụntụ ụlọ akụ ma nweta ụgwọ ọrụ ozugbo oge njedebe ga-agwụ. | Ụbọchị kalenda 30 siri ike site na ụbọchị ebipụtara na leta ozi ezigara ** Ụdị 12153** (Arịrịọ maka usoro nnabata nke nnakọta ma ọ bụ nge ntị kwekọrọ). Ntinye akwụkwọ n'oge na-akwụsị n'ụzọ iwu kwadoro ụgwọ ụlọ akụ na ụgwọ ọrụ mgbe Mkpegharị na-enyocha okwu gị. |
| ** Akwụkwọ ozi 3219 (CP3219A / ọkwa erughi eru)** | Ọkwa ọkwa nke erughi iwu ("Letter ụbọchị 90") ewepụtara mgbe nyochaghị nke ọma ma ọ bụ ndakọrịta CP2000. | Dị oke egwu. Mkpebi ikpe ikpeazụ nke iwu gbasara ụtụ isi ejiri tupu ntule. | Ụbọchị kalenda 90 siri ike *** (ụbọchị 150 ma ọ bụrụ na a na-agwa ya na mpụga US) iji tinye akwụkwọ mkpesa na Ụlọikpe Ụtụ Isi nke United States (ị gaghị ebu ụzọ kwụọ ụtụ isi iji gaa Ụlọikpe Tax). Enweghị ike ịgbatị oge ngwụcha ụbọchị 90 a site na ekwentị. |
| ** Ụdị 668-A / Ụdị 668-W *** | Ọkwa nke ụtụ na Akaụntụ Bank (668-A) ma ọ bụ ụtụ na-aga n'ihu na ụgwọ ọnwa, ụgwọ ọnwa, na ego ndị ọzọ (668-W). | Ihe mberede. Ezitere ozugbo na ụlọ akụ ma ọ bụ onye were gị n'ọrụ; ọdịdọ na-aga n'ihu. | ** Ụbọchị kalenda 21 *** maka ụtụ ụlọ akụ tupu ụlọ akụ enyefe IRS ego. Maka ụtụ isi ụgwọ, na-arụ ọrụ na nkwụghachi ụgwọ gị ọzọ wee gaa n'ihu n'oge ịkwụ ụgwọ ọ bụla ruo mgbe ewepụtara ya site na nkwekọrịta nkeji nkeji ma ọ bụ mkpebi siri ike. |
| ** Akwụkwọ ozi 508C *** | Ọkwa nke Asambodo nke Ụtụ Ụtụ Federal Na-emejọ nke ukwuu nye Ngalaba Steeti. | Elu (mmachibido njem). Enyere mgbe ụgwọ ụtụ isi gọọmenti etiti akwụghị ụgwọ karịa karịa ọnụ ụzọ iwu agbaziri ịrị elu (ihe dị ka 62,000 USD). | Na-egbochi inye ma ọ bụ mmeghari paspọtụ ruo mgbe ịbanye na nkwekọrịta nkeji nkeji akwadoro, Nye na nkwekọrịta, ma ọ bụ ọkwa ugbu a anaghị anakọta. |
Mba dakọtara: United Kingdom, Canada, Australia na European Union¶
- ** Na United Kingdom (HM Revenue and Customs / HMRC) ***:
- ** Nleba anya nrube isi ***: Okwu HMRC maka nyocha ụtụ isi ma ọ bụ nyocha n'okpuru usoro nhazi nke 36 nke Iwu Ego 2008. Ị na-enwekarị ** ụbọchị 30 iji nye ndekọ achọrọ ma ọ bụ rịọ ọkwa ozi na Tribunal nke mbụ (Chamber Tax).
- ** Oge ịkwụ ụgwọ (TTP) Nhazi ***: Tupu HMRC na-amalite mmanye site na ịweta njikwa ngwa ahịa (ndị ọrụ mmanye / ndị kotima), ikpe ụlọikpe County, ma ọ bụ nwetaghachi ụgwọ ụgwọ (DRD, nke na-enye HMRC ohere iwepụ ego ozugbo na akaụntụ ụlọ akụ UK nke na-ejide ihe karịrị 1,000 GBP na ụgwọ mgbe ọ hapụsịrị opekempe 5,000 nde kọntaktị na-akwado GBP na HRC). kpakọrịta atụmatụ oge ịkwụ ụgwọ kwa ọnwa.
- ** Na Canada (Ụlọ Ọrụ Na-enweta Ego Canada / CRA) ***:
- ** Ọkwa nke Ntụle / Ntụle **: Mgbe nyochachara ma ọ bụ nyochaa, ị nwere ** ụbọchị 90 ** site na ụbọchị dị na Ntụle Ntụle iji tinye akwụkwọ n'ụdị ** Ọkwa nke Mkpesa ** (Ụdị T400A). Maka ụtụ isi ego ọ na-enweta nkeonwe, itinye akwụkwọ n'akwụkwọ nkwado dị mma na-akwụsị ọrụ nnakọta CRA na ego a na-esere ruo ụbọchị 90 ka ngalaba Mkpegharị akwado ma ọ bụ gbanwee ntule ahụ.
- ** Ihe a chọrọ iji kwụọ ụgwọ (RTP) ***: Iwu nlekọta nlekọta nke CRA zigara ụlọ akụ ma ọ bụ onye were gị n'ọrụ ozugbo n'okpuru ngalaba 224 nke Iwu Tax Income. Enweghị iwu ụlọ ikpe achọrọ, yana RTP zigara ụlọ akụ na-ejikọ ozugbo na-enweghị oge nchere ụdị ụbọchị 21 nke US, na-eme ka ọ dị oke mkpa ịtọlite usoro ịkwụ ụgwọ mgbe ịnatachara akwụkwọ ozi ịdọ aka ná ntị iwu CRA.
- **N'Australia (Ọfịs ụtụ isi Australia / ATO) ***:
- ** Ọkwa Garnishee ***: N'okpuru Nkebi 260-5 nke Nhazi 1 ruo na Iwu nchịkwa ụtụ isi 1953, ATO nwere ike ịnye ọkwa Garnishee n'aka onye were gị n'ọrụ, ụlọ akụ, ma ọ bụ ndị ji azụmaahịa. Ọ bụrụ na ọkwa Garnishee na-akpata nnukwu nsogbu ego (na-egbochi gị ị nweta nri, ebe obibi, ma ọ bụ nlekọta ahụike dị mkpa), ị nwere ike ịrịọ maka iwepụ ma ọ bụ mbelata ATO garnishee ozugbo wee tinye akwụkwọ maka atụmatụ ịkwụ ụgwọ ụgwọ ma ọ bụ hapụ n'ụgwọ ụtụ isi gị n'ihi nnukwu ihe isi ike.
Kwụpụ 2: Otu esi akwụsị ụtụ isi ụlọ akụ na-arụ ọrụ ma ọ bụ ncha ụgwọ ọrụ¶
Ọ bụrụ na ị chọpụta taa na nguzozi akaụntụ gị na-egosi efu n'ihi ụtụ ụtụ isi, ma ọ bụ ngalaba na-akwụ ụgwọ gị na-agwa gị na ha natara akwụkwọ nkwado ụgwọ ọrụ na-aga n'ihu, oge bụ ihe bara uru gị.
Ịwepụta ụtụ ego akaụntụ ụlọ akụ na-arụ ọrụ (iwu ụbọchị 21 na United States)¶
Ụtụ isi ụlọ akụ (IRS Ụdị 668-A ma ọ bụ ihe nhata steeti) bụ ihe njide foto otu oge **. Nke ahụ pụtara na ọ na-ewepụ ọnụ ahịa dollar kpọmkwem na-anọdụ na akaụntụ gị n'otu oge nke ụlọ akụ ahụ na-ahazi ọkwa ụtụ isi.
- ** Ghọta njide nbanye ụbọchị iri abụọ na otu ***: N'okpuru koodu ntinye ego nke ime 6332©, ụlọ akụ gị na-ewepụ ego a na-akwụ ụgwọ ozugbo, wepụ ha na nguzozi dịnụ ma tinye ha n'ime akaụntụ njide nke ime, ** mana iwu amachibidoro ụlọ akụ izipu ego ahụ na IRS maka ụbọchị kalenda 21.
- ** Etinyela ego ọhụrụ ọ bụla n'ime akaụntụ ụlọ akụ ewepụtara ruo mgbe ị kọwapụtara ma steeti ma ọ bụ ụtụ isi na-eme ugboro ugboro na-emetụta ***: Ọ bụ ezie na akwụkwọ IRS gọọmentị etiti 668-A naanị na-etinye ego na nkwụnye ego n'otu oge ahụ ụtụ ahụ rutere (nke pụtara nkwụnye ego emere n'echi ya, anaghị ejide ya n'ụzọ iwu site n'otu ọkwa ahụ), ụfọdụ ngalaba ego steeti na ụlọ ọrụ ụtụ isi mba ofesi na-enye ego n'ụlọ akụ. Ụbọchị 90. Redirect nkwụnye ego na-abata ozugbo ma ọ bụ nkwụnye ego nkwụnye ego n'ụlọ ọrụ ego dị iche iche ruo mgbe ewepụtara ụgwọ ọrụ n'ụzọ ederede.
- ** Gosipụta ihe isi ike akụ na ụba ozugbo : Kpọọ nọmba ekwentị ebipụta na ọkwa ụtụ (ma ọ bụ IRS Automated Collection System) na nkwupụta ozi mkpokọta gị dechara (fọm 433-F ma ọ bụ ** fọm 433-A) yana ọnwa atọ ikpeazụ nke nkwupụta ụlọ akụ na ụgwọ n'aka. N'okpuru ** Internal Revenue Manual (IRM) 5.11.2.3.1.4*, IRS ** ga-ahapụrịrị ụgwọ ọrụ ma ọ bụrụ na levy na-emepụta ihe isi ike akụ na ụba ozugbo, nke iwu gọọmenti etiti kọwapụtara (26 CFR 301.6343-1) dị ka igbochi onye na-atụ ụtụ isi ịkwụ ụgwọ ezi uche, ụgwọ ọrụ ndụ, ụgwọ ọrụ ngwa ngwa, ụgwọ ọrụ ma ọ bụ ụgwọ ọrụ ngwa ngwa. nlekọta ahụike).
- ** Nyefee nọmba fax ozugbo nke ụlọ akụ ***: Ozugbo onye ọrụ na-enweta ego ma ọ bụ onye nnọchi anya ACS kwetara ịhapụ ma ọ bụ wepụta akụkụ ụfọdụ nke ụtụ ụlọ akụ (ma ọ bụ n'ihi ihe isi ike akụ na ụba ma ọ bụ n'ihi na ịbanye na nkwekọrịta nkeji nkeji), jụọ onye nnọchi anya ** fax Form 668-D (Ntọhapụ nke Levy / Ntọhapụ nke Ngwongwo n'aka ụlọ akụ) mgbe ị na-enye iwu ozugbo na ngalaba ụlọ akụ gị. na-abịakarị mgbe oge njide 21 gachara.
- Lelee ma ọ bụrụ na ahapụchara ego kpọnwụrụ akpọnwụ n'ụzọ iwu. ezighi ezi ma ọ bụ hapụ ya n'okpuru ngalaba IRC 6334.
Ịkwụsị ma ọ bụ ibelata ihe ndozi ụgwọ ụtụ isi na-arụ ọrụ¶
N'adịghị ka ụgwọ ọrụ onye na-akwụ ụgwọ nkeonwe (nke a na-etinye na United States na pasent 25 nke ego a ga-enweta n'okpuru Iwu Nchedo Ndị Ahịa), ụtụ ụtụ isi gọọmenti etiti (*Form 668-W) na-arụ ọrụ azụ. Kama iwere obere pasent nke ụgwọ gị, ụtụ isi ụtụ isi na-ewere ** ihe ọ bụla karịa obere ego a na-akwụghị ụgwọ ** dabere na mwepu ọkọlọtọ na ọnụ ọgụgụ ndị dabere (akọwara na IRS Publication 1494), na-ahapụkarị otu onye ọrụ na-erughị 300 USD kwa izu.
Na mgbakwunye, ụtụ ụgwọ ọrụ bụ ** na-aga n'ihu ***: ọ na-etinye aka na ụgwọ ọnwa ọ bụla ruo mgbe a kwụrụ ụgwọ ụtụ isi n'uju ma ọ bụ ụlọ ọrụ ahụ na-enye akwụkwọ ikike ** Ụdị 668-D nke Levy ** na ngalaba ịkwụ ụgwọ gị.
Ka ịkwụsị ụgwọ ọrụ ụtụ isi tupu ụbọchị nkwụsị ụgwọ gị ọzọ:
- ** Weghachite nkwupụta onye ọrụ n'ime ụbọchị 3 ***: Onye were gị n'ọrụ ga-enye gị akụkụ 2, 3, 4, na 5 nke Ụdị 668-W. Dejupụta ma binye aka na nkwupụta nke ndị dabere na ọnọdụ ntinye ozugbo wee nyefee ya na ngalaba ịkwụ ụgwọ gị n'ime ụbọchị 3. Ọ bụrụ na ị nyeghachighị onye were gị n'ọrụ akwụkwọ a, a chọrọ onye were gị n'ọrụ ka ọ gbakọọ ụgwọ ị na-akwụ n'ụlọ n'efu dị ka ** Ịgba akwụkwọ n'alụmdi na nwunye iche na ndị na-adabereghị na efu **, nke na-ahapụ gị obere ego ị ga-ewe n'ụlọ.
- ** Nyochaa nnabata ntinye akwụkwọ ụtụ isi ***: Ọ bụrụ na ị nwere nkwụghachi ụtụ ọ bụla edebanyeghị akwụkwọ site na afọ isii gara aga, kwadebe ma nyefee ha ozugbo, yana fax bịanyere aka n'akwụkwọ nkwado nke itinye akwụkwọ ozugbo na onye na-ahụ maka ụtụ isi na-ahụ maka oku gị. Ụlọ ọrụ na-enweta ego agaghị ahapụ ụgwọ ọrụ ụgwọ maka atụmatụ nkeji nkeji ma ọ bụ ihe isi ike ma ọ bụrụ na ị nwetaghachighị akwụkwọ.
- ** Rịọ nkwekọrịta nrụnye ma ọ bụ ọkwa ugbu a anaghị anakọta (CNC): Ozugbo etinyere nkwụghachi ụgwọ niile achọrọ, ị nwere ike wepụta ụgwọ ọrụ ụgwọ site na ịbanye na nkwekọrịta nrụnye kwa ọnwa ** ma ọ bụ, ọ bụrụ na mmefu obibi ndụ kwa ọnwa karịrị oke ego ị na-enweta kwa ọnwa, na-arịọ ka etinye akaụntụ gị n'ime ** Ugbu a adịghị anakọta ike * NC . Nhọrọ abụọ a na-ebute mwepụta fax 668-D ozugbo n'ụlọ ọrụ ịkwụ ụgwọ onye were gị n'ọrụ.
Warning
Na United States, Usoro ntinye ego nke ime 6343(e) chọrọ ka IRS hapụ ụgwọ ọrụ ozugbo onye na-atụ ụtụ na-abanye na nkwekọrịta ntinye akwadoro n'okpuru ngalaba 6159, belụsọ na nkwekọrịta ahụ na-enye nke ọma. Rịba ama na n'okpuru iwu gọọmenti etiti (15 U.S.C. 1674), onye were gị n'ọrụ enweghị ike ịchụ gị n'ọrụ n'ụzọ iwu n'ihi na akwụnyere ụgwọ ọrụ gị maka ihe ịchọ mma maka otu ụgwọ ọ bụla.
Kwụpụ 3: Otu esi adị ndụ na nyocha ụtụ isi (Nkwukọrịta, Ọfịs, ma ọ bụ Ubi)¶
Ịnata akwụkwọ ozi nyocha apụtaghị na gọọmentị chere na ị bụ onye omekome; Ihe ka ukwuu n'ime nyocha na-ebute site na akara ndekọ aha akpaaka (dị ka Sistemụ Ọrụ ịkpa oke nke IRS) ma ọ bụ ụdị mkpesa ndị ọzọ na-adakọghị nke ọma.
Tiers atọ nke nyocha ụtụ isi¶
| Ụdị nyocha | Ka o si arụ ọrụ | Ihe na-akpatakarị | Usoro nchekwa kacha mma |
|---|---|---|---|
| ** Nyochaa akwụkwọ ozi (nyocha akwụkwọ ozi)** | Emere ya kpamkpam site na mail. Ụlọ ọrụ ahụ na-ajụ ahịrị 1 ruo 3 kpọmkwem na nloghachi gị (dị ka onyinye ebere, ndị na-adabere n'ụtụ isi ụtụ isi, ego, ma ọ bụ mmefu ahụike). | Esemokwu mgbakọ na mwepụ, ewepụrụ ụdị 1099/W-2, mwepu ihe dị elu na-enweghị atụ gbasara ego. | Zipu foto ahaziri ahazi, nke akpọrọ nke ọma (ọ dịghị mgbe ọ bụla nnata mbụ) chịkọtara site na ngalaba mmefu yana mpempe mkpuchi dị ọcha site na akwụkwọ ozi akwụkwọ ikike na nnata nloghachi tupu ngwụcha ụbọchị 30 ahụ. |
| ** Nyochaa ụlọ ọrụ (onye nọ n'ụlọ ọrụ Agency)** | A na-arịọ gị ma ọ bụ onye nnọchi anya gị ka ị weta ndekọ ndekọ ego kpọmkwem n'ụlọ ọrụ ụlọ ọrụ na-enweta ego na mpaghara maka oge elekere 2 ruo 4 na onye ọrụ nnabata ụtụ. | Obere azụmaahịa mfu C, mwepu ego-azụmahịa dị elu, mfu ụlọ mgbazinye, ma ọ bụ akwụkwọ nri/njem. | Machibido mkparịta ụka ahụ kpamkpam na afọ ụtụ isi yana kpọmkwem ihe ahịrị ndị edepụtara na leta nhọpụta nyocha. Ewetala nlọghachi tupu ma ọ bụ nke na-esote afọ ọ gwụla ma edepụtara aha ya na arịrịọ akwụkwọ ozi (Form 4564). |
| ** Nyochaa Ubi (N'ụlọ gị, Azụmahịa, ma ọ bụ Ọfịs ndị nnọchite anya)** | Onye nnọchi anya ego na-enweta ego na-eme nyocha zuru oke nke usoro nloghachi na ndekọ ndekọ ego gị, ọtụtụ mgbe ruo ọtụtụ afọ. | Nlaghachi ego dị elu, ụlọ ọrụ, mmekorita, azụmahịa ụlọ dị mgbagwoju anya, ma ọ bụ nnukwu nghọtahie ego. | Jiri ike nke Attorney (Form 2848) were were CPA nwere ikikere, onye nnọchi anya aha ya ma ọ bụ ọka iwu ụtụ ma rịọ ka e mee nyocha nke ubi n'ụlọ ọrụ nnọchite anya gị karịa ụlọ ma ọ bụ ebe ọrụ gị. |
Iwu ise nwere ígwè maka ịzaghachi nyocha¶
- ** Iwu 1: Elegharala arịrịọ akwụkwọ ozi ozi (IDR), wee rịọ maka ndọtị ụbọchị 30 ma ọ bụrụ na ịchọrọ oge iji dọpụta ndekọ ụlọ akụ ***: Ọ bụrụ na ịnweghị ike ịchịkọta nnata ochie ma ọ bụ nkwupụta ụlọ akụ tupu ụbọchị nzaghachi nke ebipụtara na leta nyocha, kpọọ ma ọ bụ degara onye nyocha ekenyere akwụkwọ tupu oge ngwụcha wee rịọ maka ndọtị ụbọchị 30. Ndị na-enyocha ego na-enyekarị ndọtị ụbọchị 30 mbụ mgbe a jụrụ ya nke ọma tupu oge eruo, ebe ileghara oge a ga-emecha na-eme ka onye nyocha jụ ozugbo 100 pasent nke mwepu gị kwuru wee wepụta ọkwa ọkwa nke erughi eru.
- ** Usoro nke abụọ: ezipụla akwụkwọ nnata ma ọ bụ ndenye ego mbụ ***: Na-eziga mgbe niile foto dị ọcha, ahaziri ahazi ma ọ bụ bulite PDF site na portal gọọmentị, ahaziri n'usoro usoro oge yana teepu mgbakwunye ma ọ bụ mpempe akwụkwọ mpịakọta n'elu otu ọ bụla dabara na ọnụ ọgụgụ ziri ezi na nkwụghachi ụtụ gị. Ọ bụrụ na ị na-ezigara akwụkwọ nnata na-ahazighị nke ọma n'ime igbe akpụkpọ ụkwụ, onye nyocha ga-ajụ ha dịka enweghị isi.
- ** Iwu 3: Megharịa ndekọ furu efu site na iji Iwu Cohan na nkwupụta ndị ọzọ **: Ọ bụrụ na akwụkwọ nnata gị furu efu na njem, idei mmiri, ma ọ bụ ọkụ, adala mbà. Nweta nkwupụta ụlọ akụ na kaadị kredit oyiri kwa ọnwa sitere na ụlọ ọrụ ego gị, bipụta akwụkwọ ọnụahịa ndị na-ebubata ya, dọpụta ndekọ kalenda, wee nweta nkwenye mbinye aka n'aka ndị nwe ụlọ, ndị ahịa, ma ọ bụ ndị ọrụ ngo. N'okpuru usoro ụtụ isi nke US ogologo oge ( Cohan v. Commissioner *), ụlọ ikpe na-enye ohere ka e wughachi ezi uche na nleba anya nke mmefu azụmahịa ziri ezi mgbe enwere ihe akaebe na-egosi na ọ bụ ụgwọ ahụ, ma e wezụga maka njem, nri, onyinye, na ihe onwunwe (ụgbọ ala), nke chọrọ nlezianya dịkọrọ ndụ n'okpuru IRC Nkeji 27).
- **Iwu nke 4: Ewepụla afọ ndị ọzọ ma ọ bụ okwu enweghị njikọ ***: Ọ bụrụ na ị na-aga nyocha ụlọ ọrụ n'onwe gị, zaa ajụjụ onye nyocha ahụ n'eziokwu na nkenke, kwụsịzie ikwu okwu. Adịnyela nkọwa afọ ofufo gbasara afọ ụtụ isi ndị ọzọ, ọrụ akụkụ, ma ọ bụ ihe edepụtaghị na arịrịọ akwụkwọ ozi ederede, ebe mkparịta ụka rụrụ arụ na-enye onye nyocha ohere ịgbasa obosara nyocha ahụ.
- ** Iwu 5: Mee ikike gị ịga na ụlọ ọrụ mkpegharị nọọrọ onwe ya ***: Ọ bụrụ na onye nyocha ekwenyeghị na akwụkwọ gị wee wepụta mkpesa nyocha (nke a na-akpọkarị “Letter ụbọchị 30” ma ọ bụ ụdị 4549), ** abanyela fọm 4549 ma ọ bụrụ na ị kwenyeghị na nchoputa ahụ **. Kama, nyefee akwụkwọ mkpesa ederede n'ime ụbọchị 30 na-arịọ ọgbakọ ya na ndị nọọrọ onwe ha ** Office of Appeal ***, onye ọrụ ya bụ idozi esemokwu ụtụ isi n'ụzọ ziri ezi na-enweghị ịgba akwụkwọ.
Kwụpụ 4: Nhọrọ enyemaka iwu mgbe i ji ụgwọ ụtụ isi ị nweghị ike ịkwụ¶
Ọ bụrụ na ntule ụtụ isi ziri ezi ma na ị nweghị ego ị ga-akwụ ụgwọ n'uju, ndị isi ọchịchị obodo ọ bụla na-enye mmemme enyemaka iwu kwadoro. Tulee ụzọ mkpebi isi anọ ndị a tupu ịkpọ ụlọ ọrụ ahụ:
| Mmemme enyemaka | Onye ruru eru | Otu esi agbakọ ụgwọ ọnwa ma ọ bụ mmezi | Mmetụta na Liens, Levies na ntaramahụhụ |
|---|---|---|---|
| ** Atụmatụ ịkwụ ụgwọ obere oge (ụgwọ zuru oke n'ime ụbọchị 120 ruo 180) *** | Ndị na-atụ ụtụ isi n'otu n'otu bụ ndị ji ihe na-erughị 100,000 USD na ụtụ isi, ntaramahụhụ, na ọmụrụ nwa jikọtara ọnụ ma nwee ike ịkwụ ụgwọ nguzozi n'ime ụbọchị 180. | Ọ dịghị ihe nkịtị kwa ọnwa kacha nta; ị na-akwụ ụgwọ nguzozi n'ụdị mkpọ ma ọ bụ nkeji nkeji tupu njedebe ụbọchị 180. | Ego nhazi efu; na-egbochi ụtụ ụlọ akụ na ụgwọ ọrụ ụgwọ mgbe ọ na-arụ ọrụ; n'ozuzu na-ezere ịdebanye akwụkwọ ọkwa ọha nke Federal Tax Lien. |
| ** Nkwekọrịta nrụnye agbakwunyere (Ruo ọnwa 72)** | Ndị mmadụ ji ** 50,000 USD ma ọ bụ ihe na-erughị *** na ụtụ isi, ntaramahụhụ, na ọmụrụ nwa (ma ọ bụ ruo 250,000 USD n'okpuru njirisi IRS na-akwụghị ụgwọ ugbu a) ma tinye akwụkwọ nkwụghachi niile achọrọ. | Mkpokọta itule kewara ruo ọnwa 72 (ma ọ bụ ọnwa fọdụrụnụ fọdụrụ na ụbọchị ngwụcha akwụkwọ mkpokọta afọ iri, nke ọ bụla dị mkpụmkpụ). Achọrọ ** enweghị nkwupụta ego (ụdị 433)** ma ọ bụrụ n'okpuru 50,000 USD. | Kwụsị ihe ndozi ụgwọ ọrụ na ụgwọ ụlọ akụ ozugbo; na-ebelata ụgwọ nkwụ ụgwọ kwa ọnwa na ọkara (site na 0.5% ruo 0.25% kwa ọnwa); na-ezere ụgwọ ụtụ isi gọọmentị etiti ma ọ bụrụ na edobere nguzozi n'okpuru 25,000 ruo 50,000 USD yana Debit Direct (Form 9465). |
| ** Ugbu a anaghị anakọta (CNC / Ọnọdụ ihe isi ike 53)** | Ndị na-atụ ụtụ isi nke ego ezinaụlọ ha na-enweta kwa ọnwa bụ ** hà nhata ma ọ bụ na-erughị *** mmefu obibi ndụ ha dị mkpa n'okpuru ụkpụrụ mkpokọta ego nke mba na mpaghara. | ** dollar efu kwa ọnwa (USD / ọnwa)**. Ị ga-edozi nkwupụta ego zuru ezu (Form 433-F ma ọ bụ 433-A) na-egosi na ịkwụ ụgwọ ọ bụla maka ụtụ isi ga-ahapụ gị enweghị ike ịkwụ ụgwọ maka ụlọ, nri, ụlọ ọrụ na ahụike. | Ọ kwụsịtụrụ ụgwọ ụlọ akụ niile na ihe ndozi ụgwọ ọrụ ozugbo; * * elekere nchịkọta iwu afọ 10 (CSED) na-aga n'ihu na-aga n'ihu *** ka ị nọ na ọkwa CNC, n'agbanyeghị na ọmụrụ nwa na-abawanye na nkwụghachi ụtụ n'ọdịnihu; chọrọ ntinye akwụkwọ ikike Tax ma ọ bụrụ na ụgwọ karịrị 10,000 USD. |
| ** Onyinye na nkwekọrịta (OIC: Obi abụọ dị ka mkpokọta)** | Ndị na-atụ ụtụ isi nwere obere ego, obere ụlọ ma ọ bụ nha nha nha, yana obere atụmanya nke ịkpata ego n'ime oge nchịkọta iwu fọdụrụnụ iji kwụọ ụgwọ zuru ezu. | A na-agbakọ ya site na usoro mgbakọ na mwepụ siri ike nke akpọrọ ** Reasonable Collection Potential (RCP)**: nha ụgbụ gị nwere ike ị nweta ego (na ọnụ ahịa ọrịre 80% ngwa ngwa) ** gbakwunyere ọnwa 12 (ma ọ bụ ọnwa 24) nke ego ị ga-enweta kwa ọnwa n'ọdịnihu mgbe ụkpụrụ ndụ kwere ekwe. | Na-edozi ụgwọ ụtụ isi niile maka ego RCP gbakọrọ ozugbo anara ya ma kwụọ ya, ma wepụta ụgwọ ụtụ isi niile na ịkwụ ụgwọ ikpeazụ. Chọrọ ka ị nọrọ na ntinye akwụkwọ 100% n'oge yana nnabata ịkwụ ụgwọ maka afọ 5 na-esote ** ma ọ bụ ụgwọ agbaghara agbaghara. |
Elegharala "Mbelata ntaramahụhụ ntaramahụhụ oge mbụ" (FTA)¶
Ọtụtụ mgbe, pasent 25 ruo 40 nke ụgwọ ụtụ isi na-atụ ụjọ abụghị nke ụtụ isi n'ezie, kama nke ọdịda-ịkwado faịlụ na ọdịda-ịkwụ ụgwọ ntaramahụhụ.
- ** Kedu ka Abatement ntaramahụhụ oge mbụ si arụ ọrụ na United States ***: N'okpuru ** Akwụkwọ ntuziaka Internal Revenue (IRM) 20.1.1.3.3.2.1 ***, ọ bụrụ na enwetara gị ọdịda na faịlụ, ọdịda-ịkwụ ụgwọ, ma ọ bụ ọdịda-ịkwụ ụgwọ nkwụnye ego maka otu afọ ụtụ isi, ị nwere ike ịrịọ IRS4 n'elu ekwentị ma ọ bụ site na nrụnye 8. ** Abate oge mbụ (FTA) *** nkwụsị.
- ** Usoro ntozu ***: Ị ga-erute ozugbo maka iwepụ ntaramahụhụ ndị ahụ otu oge (tinyere ọmụrụ nwa nke kpalitere kpọmkwem na ntaramahụhụ ndị ahụ) ma ọ bụrụ na: (1) ị nwere ** ntaramahụhụ ụtụ efu ** na ndekọ gị maka afọ ụtụ isi ** 3 ozugbo tupu *** afọ ntaramahụhụ, (2) ị debala akwụkwọ nkwụghachi ụgwọ niile achọrọ ugbu a, ma kwụọ ụgwọ (3).
- ** Ọbụlagodi na ị nwere ntaramahụhụ n'ime ọtụtụ afọ ma erughị eru maka Mbelata Oge Mbụ, ị ka nwere ike ịrịọ ** Ihe kpatara akpata ntaramahụhụ*** (ụdị 843) site n'inye ihe akaebe (dịka ndekọ nnabata ụlọ ọgwụ, asambodo ọnwụ nke onye ezinaụlọ gị ozugbo, nkwupụta ọdachi sitere n'okike ma ọ bụ nkwupụta ọkụ) nke na-agaghị egbochi gị. ma ọ bụ ịkwụ ụgwọ n'oge.
Enyemaka di na nwunye na-emeghị ihe ọjọọ na ndị di na nwunye merụrụ ahụ maka ndị na-emekọ ihe ọnụ¶
Ọ bụrụ na ị na-eche ụgwọ ego nyocha, ụtụ ụlọ akụ, ma ọ bụ nkwụghachi ụtụ isi naanị n'ihi ego di ma ọ bụ nwunye gị (ma ọ bụ onye bụbu nwunye) akwụghị ụgwọ, ụtụ ọrụ onwe onye, ma ọ bụ nkwado ụmụaka n'oge gara aga ma ọ bụ mgbazinye ụmụ akwụkwọ, ị nwere ihe nchebe abụọ dị iche iche:
- ** Oke di na nwunye merụrụ ahụ (ụdị IRS 8379): A na-eji ya mgbe gị na di gị ma ọ bụ nwunye gị na-enye akwụkwọ nkwụghachi ụtụ isi na gọọmentị na-eweghara pasent 100 nke nkwụghachi ụtụ isi gị iji kwụọ ụgwọ dị iche iche nke di ma ọ bụ nwunye gị (dị ka nkwado ụmụaka n'oge gara aga, ụtụ isi ego steeti, ma ọ bụ ego mgbazinye ụmụ akwụkwọ gọọmenti etiti). Mpempe akwụkwọ 8379 na-amanye IRS ịgbakọ na nkwụghachi oke oke nke ịkwụ ụgwọ nkwonkwo dabere na njide na kredit W-2 nke gị n'otu n'otu.
- ** Enyemaka Di na Nwunye Na-adịghị Mma (IRS Ụdị 8857): A na-eji ya mgbe di ma ọ bụ nwunye gị ma ọ bụ onye mbụ na-ahapụ ego ma ọ bụ na-ekwu na mwepu aghụghọ na nkwụghachi ụgwọ ụtụ isi na-enweghị ihe ọmụma ma ọ bụ ihe mere ị ga-eji mara, ma ọ bụ n'okpuru ** Relief Relief / Separation of Liability** mgbe ịgba alụkwaghịm, kewapụrụ gị n'ụzọ iwu, ma ọ bụ onye lanarịrị mmetọ ụlọ ma ọ bụ njikwa ego. Ntinye akwụkwọ 8857 n'ụzọ iwu kwadoro mmanye nnakọta megide gị n'otu n'otu ebe IRS na-enyocha nkwupụta gị, ma ọ bụrụ na akwadoro ya, na-ewepụ gị nkwonkwo na ọtụtụ ụgwọ maka enweghị ego ma ọ bụ akwụghị ụgwọ.
Ndepụta nyocha: otu esi akwado maka oku ekwentị ya na onye na-anakọta ụtụ isi¶
Akpọla aha ụlọ ọrụ ụtụ isi na-akwadoghị; Ihe niile ị na-ekwu gbasara ebe ị na-akụ akụ, ebe ị na-arụ ọrụ, na ihe akụ ị nwere ka a na-edenye ozugbo n'ime akụkọ ndekọta mkpokọta gị na-adịgide adịgide. Mezue ndepụta nlele a tupu ịpịa:
- ** Wepụ transcripts Akaụntụ gọọmentị gị na akwụkwọ ndekọ ụgwọ ọrụ na ego gị ** site na ọnụ ụzọ ụtụ gọọmentị gị (dị ka IRS.gov) ka ị nwee ike ịhụ nloghachi ọ bụla na faịlụ, ụbọchị ntule kpọmkwem, yana W-2 ma ọ bụ 1099 ọ bụla kọrọ n'okpuru nọmba njirimara ụtụ gị.
- ** Lelee ụbọchị nkwubi okwu gbasara mkpokọta (CSED): Na United States, n'okpuru IRC Nkeji 6502, IRS n'ozuzu nwere kpọmkwem ** afọ 10 site na ụbọchị a na-enyocha ụtụ isi** iji nakọta ya, mgbe nke ahụ gasịrị ụgwọ ahụ ga-agwụ n'iwu, a ga-ewepụ ya kpamkpam (ọ gwụla ma ọ bụrụ na akwụghị ụgwọ site n'ịkwụ ụgwọ ego, onyinye na-akwụ ụgwọ na mba ọzọ, nyocha mkpezi, ma ọ bụ nleba anya n'ime nkwekọrịta).
- ** Mpempe akwụkwọ 433-F zuru ezu (ma ọ bụ ụdị 433-A) dị na desktọpụ gị *** tupu ịkpọọ, na-atụnyere ego ị na-eme kwa ọnwa megide IRS ebipụtara ** mkpokọta ego ụkpụrụ ** (Ụkpụrụ mba maka ahụike nri / akwa / n'akpa uwe, yana ụkpụrụ mpaghara maka ụlọ / akụrụngwa na njem).
- **Gụnye ego ezinaụlọ ọ bụla ziri ezi *** nke na-ebelata ego ị ga-enweta, gụnyere ego mkpuchi ahụike, ndenye ọgwụ na-aga n'ihu na ụgwọ ahụike, nkwado ụmụaka nke ụlọ ikpe nyere iwu, nlekọta ụmụaka chọrọ maka ọrụ, yana ụgwọ ụtụ isi kwa ọnwa ugbu a.
- **Dee nọmba baajị onye ọrụ, aha, na ụbọchị/oge ** nke onye nnọchite anya ụtụ isi ọ bụla ị na-agwa okwu na mbido oku.
Note
Ọ bụrụ na ego ezinụlọ gị dị n'okpuru pasent 250 nke ụkpụrụ ntụzịaka ịda ogbenye gọọmenti etiti na United States, ị nwere ike nweta nnochite anya iwu efu ma ọ bụ ọnụ ọnụ na nyocha, arịrịọ Ụlọikpe Tax, na esemokwu nchịkọta sitere na ụlọ ọgwụ ** Low Income Taxpayer Clinic (LITC)***. LITC bụ ụlọọgwụ enyemaka gbasara iwu nọọrọ onwe ya (na-anọkarị n'ụlọ akwụkwọ iwu ma ọ bụ ọha enyemaka iwu) nke ego gọọmentị etiti na-akwado; chọta ụlọọgwụ kacha nso na IRS Publication 4134. Na United Kingdom, enyemaka ndị ọkachamara n'efu yiri nke ahụ maka ndị na-atụ ụtụ isi na-akpata obere ego bụ ndị ọrụ ebere TaxAid (maka ndị agadi nọ na nsogbu) yana ** Enyemaka Ụtụ maka ndị agadi **.
Ajụjụ a na-ajụkarị¶
Can I go to jail simply because I cannot afford to pay my back taxes?
No. There is no debtors' prison for being unable to pay assessed taxes in the United States, Canada, the United Kingdom, the European Union, or Australia. Criminal tax prosecution is reserved strictly for willful tax evasion and fraud, such as intentionally hiding income in offshore or nominee accounts, fabricating fake deductions, destroying accounting books, or willfully refusing to file tax returns for years while earning significant income. If you file honest, accurate tax returns on time every year and simply cannot afford to pay the balance due because of job loss, illness, or business failure, the matter is strictly a civil collection issue.
What is the difference between a Federal Tax Lien and a Tax Levy?
A **Tax Lien** (Notice of Federal Tax Lien) is a public legal claim filed with your county recorder or secretary of state against your current and future property (such as your house) to secure the government's priority interest as a creditor; it does not take money out of your bank account or seize your house, though it prevents you from selling or refinancing real estate without paying off or subordinating the lien. A **Tax Levy**, by contrast, is the actual physical or electronic seizure of your property to pay the tax debt, such as freezing and taking funds from your bank account (Form 668-A) or garnishing your paycheck every pay period (Form 668-W).
Can back taxes ever be discharged and wiped out in a personal bankruptcy?
Yes, personal income taxes (never payroll/trust-fund taxes or fraud penalties) can be legally discharged in a Chapter 7 bankruptcy (or paid without future interest/penalties in Chapter 13) in the United States if the tax debt meets all five strict statutory timing rules (often called the **3-2-240 Rule**): (1) the tax return was originally **due at least 3 years ago** (including extensions), (2) you actually **filed the tax return yourself at least 2 years ago** (substitute returns filed for you by the IRS under IRC 6020(b) generally do not qualify), (3) the tax was **assessed by the IRS at least 240 days ago**, (4) the return was not fraudulent, and (5) you did not commit willful tax evasion. Always have a bankruptcy attorney verify exact assessment and tolling dates on your official IRS Account Transcript before filing.
What happens if I haven't filed taxes in several years and the IRS filed a "Substitute for Return" (SFR) for me?
When you fail to file a required tax return, the IRS eventually prepares an automated **Substitute for Return (SFR)** under IRC Section 6020(b) using only the gross income reported on your W-2s and 1099s. Because an SFR gives you the lowest possible filing status (Single or Married Filing Separately), zero dependents, zero business expense deductions on Schedule C, and zero cost basis on stock or crypto sales, the resulting tax bill is almost always massively inflated. You can fix an SFR at any time by preparing and submitting an original, signed tax return for that year to the IRS SFR/Audit Reconsideration unit, which replaces the inflated assessment with your true legal tax liability.
Can the IRS or state tax agency seize my primary home or the car I use to get to work?
While the law technically permits real estate seizure as a last resort for flagrant tax refusers, seizing a taxpayer's principal residence is exceedingly rare and tightly restricted: under Internal Revenue Code Section 6334(e)(1), the IRS is prohibited from seizing a principal residence unless the tax debt exceeds 5,000 USD **and** a United States District Court judge signs a written judicial order after a hearing where you can show why seizure is improper. Similarly, standard passenger vehicles with limited equity needed to commute to work are exempt up to statutory limits and are virtually never seized from cooperative taxpayers who respond to notices and enter into a payment plan or hardship status.
How can I tell if a private debt collection agency calling me about IRS taxes is legitimate?
Under the FAST Act, the IRS assigns certain inactive, older tax accounts to a tiny list of authorized Private Collection Agencies (currently only three contractors: CBE Group, Coast Professional, and ConServe). However, before a private agency can ever call you, the IRS will first send you a physical paper **Notice CP40** in the mail containing a unique 10-digit Taxpayer Authentication Number, followed by an introductory letter from the contractor. Even most importantly, a legitimate IRS private contractor will **never** ask you to pay them directly or give them credit card or gift card numbers; they are legally required to instruct you to make all payments exclusively to the **United States Treasury** via IRS.gov.
enyochara isi mmalite¶
- Ọrụ Internal Revenue Service (IRS, United States): Nbipụta 594 (Usoro mkpokọta IRS), mbipụta 556 (Nlele nlọghachi, ikike ịrịọ arịrịọ, na nkwughachi maka nkwụghachi), akwụkwọ ntinye ego n'ime ime (IRM) Nkebi nke 5 (Usoro nchịkọta) na akụkụ 20 (ntaramahụhụ na mmasị), akwụkwọ ikike 56, akwụkwọ ikike ọha na eze, akwụkwọ 56. 1494 (Table maka Ntụle Ego Akwụsịghị n'ụgwọ na ụgwọ ọnwa).
- Ọrụ Nkwado ndị na-atụ ụtụ isi (TAS, United States): Map ụzọ onye na-atụ ụtụ isi, usoro nlegharị anya nke mkpokọta (CDP), akwụkwọ ndekọ ụlọ ọgwụ na-akwụ ụtụ isi ego dị ala (LITC) (mbipụta 4134), na ụkpụrụ mwepụta nke ihe isi ike akụ na ụba.
- Federal Trade Commission (FTC, United States): Mkpesa ndị ahịa na aghụghọ n'ịkwụ ụtụ isi na mmemme mmanye megide ụlọ ọrụ enyemaka ụgwọ ụtụ isi aghụghọ.
- HM Revenue and Customs (HMRC, United Kingdom): Ekwenyeghị na Mkpebi Ụtụ Isi (Mkpegharị na Nlebaanya), Nlebaanya Nyocha Usoro Eziokwu (CC/FS1a), Oge ịkwụ ụgwọ Nhazi, yana Nchekwa Nkwụghachi ụgwọ (DRD).
- Ụlọ ọrụ na-enweta ego na Canada (CRA, Canada): * Iwu ụtụ isi nke ngalaba 224 (Ihe a chọrọ iji kwụọ ụgwọ), ihe enyemaka enyemaka ndị na-akwụ ụtụ isi (Ozi okirikiri IC07-1R1), na ntinye akwụkwọ mkpesa (Form T400A)*.
- Ọfịs ụtụ isi nke Australia (ATO, Australia): *Nchịkọta Iwu Nkwupụta Omume PS LA 2011/18 (Usoro mmebe nke ejiri maka mkpokọta na iweghachi ụgwọ metụtara ụtụ isi yana ọkwa Garnishee) na mwepụta ụgwọ ọrụ siri ike.