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Federal and state agencies refer to the IRS the names and social security numbers of taxpayers who are behind in their support payments, taxes, and loans. Your federal tax refund may not be refunded to you if you are delinquent in child support payments or you have a past due federal debt such as a student loan. Your refund may be used to pay other debts you owe.

Interest, compounded daily, is charged on any unpaid tax from the due date of the return until the date of payment. That rate is determined every 3 months. For 2013 the interest rate is 3%. In addition, if you filed on time but did not pay on time, you will generally have to pay a late payment penalty of one half of one percent of the tax owed for each month, or part of a month, that the tax remains unpaid after the due date, up to a maximum of 25%. The one half of one percent rate increases to one percent if the tax remains unpaid after several bills have been sent to you and the IRS issues a notice of intent to levy. If you owed tax and did not file on time, the penalty is even higher. The combined late filing and late payment penalty is 5% of the tax owed for each month, or part of a month, that your return was late, up to a maximum of 25%. If your return was over 60 days late, the minimum penalty is the smaller of $100 or 100 percent of the tax owed.

If you are not electronically filing, file Form 4868 with your payment to Dept of the Treasury, IRS P.O. Box 1302 Charlotte NC 28201-1302. Make your check or money order payable to the "United States Treasury". Do not send cash. Write your "social security number, daytime phone number and 2011, Form 4868" on your check or money order. Do not staple the check or money order to the form. File Form 4868 without your payment to Department of the Treasury IRS Austin TX 73301-0045.

File Form 4868 with your payment to Dept of the Treasury IRS PO Box 970028 St Louis MO 63197-0028 . Make your check or money order payable to the "United States Treasury". Do not send cash. Write your "social security number, daytime phone number and 2011 Form 4868" on your check or money order. Do not staple the check or money order to the form. File Form 4868 without payment to Dept of the Treasury IRS Kansas City MO 64999-0045.

File Form 4868 with your payment to Dept of the Treasury IRS PO Box 802503 Cincinnati OH 45280-2503. Make your check or money order payable to the "United States Treasury". Do not send cash. Write your "social security number, daytime phone number and 2011 Form 4868" on your check or money order. Do not staple the check or money order to the form. File Form 4868 without payment to Dept of the Treasury IRS Fresno CA 93888-0045.

File Form 4868 with your payment to Dept of the Treasury IRS PO Box 105050 Atlanta GA 30348-5050. Make your check or money order payable to the "United States Treasury". Do not send cash. Write your social security number daytime phone number and 2011 Form 4868 on your check or money order. Do not staple the check or money order to the form. File Form 4868 without payment to Dept of the Treasury IRS Atlanta GA 39901-0045.

For permanent residents of the V.I. Bureau of International Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.

When living overseas, mail your 1040-ES estimate voucher(s) to PO Box 1300 Charlotte NC 28201-1300 USA with a check or money order payable to the "United States Treasury". Write your "social security number" and "2011 Form 1040-ES" on your check or money order. Do not send cash. Do not staple the voucher to the payment.

All APO and FPO addresses and for filing from a foreign country to, Internal Revenue Service Center Philadelphia, PA 19255-0215 USA.

Generally, you may deduct qualified medical expenses you pay for yourself, your spouse, and your dependents, including a person you claim as a dependent under a Multiple Support Agreement.
You can also deduct medical expenses you paid for someone who would have qualified as your dependent except that the person did not meet the gross income or joint return test.
Nursing home expenses are allowable as medical expenses in certain instances. If you, your spouse, or your dependent is in a nursing home or home for the aged, and the primary reason for being there is for medical care, the entire cost, including meals and lodging, is a medical expense deductible on IRS Schedule A subject to the 10% / 7.5% AGI limitation.
If the individual is in the home mainly for personal reasons, then only the cost of the actual medical care is a medical expense, and the cost of the meals and lodging is not deductible. Speak to your local CPA about the deductibility of the nursing home.