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The Telefile system is an interactive computer program that calculates your taxes and begins the electronic filing process over the phone. The IRS automatically sends taxpayers a special Telefile package to those who may be eligible to use it. Generally, teenagers and students are Telefiler candidates. Only those receiving the package can use the Telefiler system. Telefile is available 24 hours a day and requires nothing to be mailed in.

If you suspect or know of an individual or company that is not complying with the tax laws, you may report this activity by completing Form 3949-A. You may fill out Form 3949-A online, print it and mail it to: Internal Revenue Service Fresno, CA 93888. If you do not wish to use Form 3949-A, you may send a letter to the address above. Include the following information, if available: Name and address of the person you are reporting. The taxpayer identification number (social security number for an individual or employer identification number for a business) A brief description of the alleged violation, including how you became aware of or obtained the information. The years involved and the estimated dollar amount of any unreported income. Your name, address and daytime telephone number

If you are unsure, it may be safer to file long Form 1040. You may use Form 1040EZ and claim the earned income credit, but there are several requirements that need to be met to use the short form 1040EZ. Read the instructions for Form 1040EZ or speak to your local CPA for assistance.

Parents in the process of a domestic U.S. adoption, and who do not have the child's Social Security number, should request an Adoption Taxpayer Identification Number by using IRS Form W-7A. Form W-7A is the Application for Taxpayer Identification Number for Pending Adoptions. To get this form you should go to either the IRS website, a local IRS office or call 1-800-829-3676.

Parents in the process of a domestic U.S. adoption, and who do not have the child's Social Security number, should request an Adoption Taxpayer Identification Number by using IRS Form W-7A. Form W-7A is the Application for Taxpayer Identification Number for Pending Adoptions. To get this form, you may go to the IRS web site http://www.irs.gov/pub/irs-pdf/fw7a.pdf, visit your local IRS office or call 1-800-829-3676.

Sole Proprietors with business expenses less than $5,000, do not have a net loss from the business, use the cash method of accounting, do not have an inventory during the year, have only one business as a sole proprietor, have no employees during the year, are not required to file Depreciation Form 4562, are not required to file Office in Home Form 8829 and have no prior year unallowed passive losses, may use Schedule C-EZ.

Sole Proprietors with business expenses less than $5,000, do not have a net loss from the business, use the cash method of accounting,do not have an inventory during the year, have only one business as a sole proprietor, have no employees during the year, are not required to file Depreciation Form 4562, are not required to file Office in Home Form 8829 and have no prior year un-allowed passive losses, may use Schedule C-EZ.

In general, if you use a part of your home for both personal and business purposes, then no expenses for business use of that part are deductible. There are certain exceptions for the storage of inventory or samples used in a business or for qualified day care providers. You should speak to your local CPA about the "office in home" deductions.

In general, if you use a part of your home for both personal and business purposes, then no expenses for business use of that part are deductible. There are certain exceptions for the storage of inventory or samples used in a business or for qualified day care providers. You should speak to your local CPA about the "office in home" deductions.

If an area has been classified as a Presidentially declared Disaster Area, then the filing deadlines of the tax returns are delayed. Also the payment of any tax liability is delayed. Penalties and interest in some circumstances can be waived if it can be proven the disaster caused you to file or pay late. You should speak with your local CPA or the Federal Emergency Management Agency for more details.