FAQ's

Frequently Asked Questions

Q. How do I notify the IRS that my address has changed?

Answer. Use Form 8822, Change of Address or Form 8822-B, Change of Address or Responsible Party - Business

 

Q. Is child support considered to be earned income when calculating the earned income tax credit?

Answer. No, for purposes of calculating the earned income credit, child support isn't considered earned income.

 

Q. Can I file my taxes electronically after April 15th?

Answer. Yes, electronically filed tax returns are accepted until November. The specific cutoff date in November is announced in October. However, keep in mind the following:

 

-If April 15 doesn't fall on a weekend or legal holiday, you must file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return on or before April 15 for your return to be considered timely if filed after April 15.

 

-If April 15 falls on a weekend or legal holiday, you have until midnight the next business day following April 15 to timely file either Form 4868 or your tax return.

 

-If you timely file Form 4868, you have until October 15 to timely file your return. If October 15 falls on a weekend or legal holiday, you have until midnight the next business day following October 15 to timely file your tax return.

 

-If you have a balance due and don't timely file Form 4868, you may be subject to a failure to file penalty if you file your return after April 15 (or after the next business day following April 15, if April 15 falls on a weekend or legal holiday).

 

-The Coronavirus Disease 2019, extended the Filing and Payment Deadline to July 15, 2020.

 

Q. Is there an age limit on claiming my child as a dependent?

Answer. To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test:

To meet the qualifying child test, your child must be younger than you and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year.

There's no age limit if your child is "permanently and totally disabled" or meets the qualifying relative test.

 

Q. Can I receive a tax refund if I am currently making payments under an installment agreement or payment plan for another another federal tax period?

Answer. No, one of the conditions of your installment agreement is that the IRS will automatically apply any refund (or overpayment) due to you against taxes you owe. Because your refund isn't applied toward your regular monthly payment, continue making your installment agreement payments as scheduled.

If your refund exceeds your total balance due on all outstanding tax liabilities including accruals, you'll receive a refund of the excess unless you owe certain other past-due amounts, such as state income tax, child support, a student loan, or other federal nontax obligations which are offset against any refund. For more information on these non-IRS refund offsets, you can call the Bureau of the Fiscal Service (BFS) at 800-304-3107 (toll-free).