PDF IRS Instructions 8962 2022-2023

This form should not be used to file returns using nonresident aliens (“Bros”) and nonresident aliens (other than foreign trusts and estates), nor should it be used to file returns to be used as foreign tax credit information statements or to file federal income tax returns for Bros and foreign trusts and estates. Please see section 8952 of the Instructions for Form 1040 to find out whether Form 8962 is applicable to you. Please contact your tax advisor for tax problems relating to your employment or trade. What instructions do I need to attach to the form? Each Form 8962 (the tax return) must be addressed to the individual who filed the return, and the tax return is referred to as Form 8962-X. Please make your tax return as complete and legible as possible. Each document filed with the return must be attached in its original unaltered form and contain the following information: The person filing the return, including the person's complete name and taxpayer identification number (TIN): The address of the taxpayer's business in this country, if the taxpayer has more than one location: The amount of tax due, stated in a dollar amount: A short statement to illustrate the application of the tax rate, method of valuation, reporting basis, and deduction rates. Please note: A business account may be used to calculate tax on personal income from a separate dwelling that is located in the United States A statement indicating that the payee, recipient, or the mayor has completed a federal income tax return for the calendar year for which the Form 8962 forms were prepared: This statement must accompany each return for which a Form 8962 (tax return) is filed with Form 1040 or 1040NR. Return the document on which you signed. Note. You may sign any copy of your return. Is Form 8962 complete without an address? Yes. Form 8962 must be completed and filed with Form 1040 or 1040NR. If the taxpayer receives a check and does not attach Form 8962 at the time the check is issued, the return will be deemed filed on or before the date of issue for the payee, and the tax will be due on the next due date of the return for the same period. The taxpayer provides his or her personal tax address in Form 1040NR.

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If you are submitting your tax return, you must complete Form Instructions 8962: Supplemental Election and Recall Petition Form (PDF). If you need additional time to complete your election or recall, you must still complete Form 8962, including the statement form and return. If I have more than one employee, do I have to complete Form 8962 to give each of my employees their election or recall? You must complete Form 8962 only once, and it must give each employee in your business the specific name of the election or recall election they are voting for or recalling. The election or recall election will be provided to them by the employer on Form 8962, or by other means if requested by an employee. If I am not the electing or recall officer, do I still have to complete Form 8962 and file in paper and microfiche? Yes, you still have to file and pay the necessary fee electronically or with form microfilmed. However, you do not have to pay the filing fee or the election or recall fee if you are only the election agent or recall agent. Your filing fees do not apply to the election or recall elections.

Instructions 8962 is a new data type which has been introduced in the Windows 10 Creators update. The purpose of this data type is to allow users of the Universal Windows Platform to build application-specific instructions. Applications can use this data type to identify and organize their instructions, and provide them to the UI. A form is a single document that a user types into. The form has many parts. It can be a web form, an MS Form or MS PowerPoint. Form 8962, which was introduced in an update available in January, allows you to store and refer to Microsoft Office data types for the UI. As an example, a user can create an add-in for Windows 8.1, an add-in for Windows 10 and Microsoft Office applications from the UI when submitting that add-in. For more information, see Add-ins for Universal Windows Platform from the UI. This feature is not available in the current development version of Visual Studio. Please consult the Windows developer documentation to learn more. How can I edit/create custom instructions that users can edit? To edit an existing instruction using Microsoft Office Form Designer, create a new form. Then add Microsoft Excel, Microsoft PowerPoint or Microsoft Word as your data type. For more information about the features available in Excel, PowerPoint or Word, see Data types. How can I create an application that contains an add-in for Universal Windows Platform? As an example, you can create an add-in for Windows 8.1 and add a component to that add-in that enables a user to add an add-in to a Universal Windows Platform application. This can either be a feature in Microsoft Office Add-ins from the UI, or it can be code. For more information about Microsoft Add-ins from the UI, see Microsoft Add-ins from the UI. See Add-in Developer Resources for Windows 10 for additional topics and resources. How can I create a data form that can also be used as a UI element? The instructions included in an Add-in from the UI can also be used in UI elements for your own application. This is true for all Excel add-ins and Office add-ins. For example, an add-in that allows an add-in developer to create Add-in extensions and other features in add-ins from the UI that are published in a third party app store is also possible with that add-in.

Fill out Form Instructions 8962 and send it directly to your IRS Employer's Certification Station for processing. If you completed Form 8962 on-line, you can upload the completed Form Instructions 8962 electronically by clicking on the Forms and Publications tab on the Employer's Certification Station web page. The paper forms must be printed from IRS.gov. When will I receive my refund? You'll receive your refund as soon as possible, depending on your filing status. If you expect to receive a refund because you (either as a sole proprietor, a partner in a partnership or other entity, or, for single filers, as an individual) did not itemize your deductions on Form 1040, Schedule A, or Schedule C, you must attach a statement showing the total amount of itemized deductions you have claimed for the year to Form 8962. Include this statement with your return even if you did not get a refund. If you expect to get a refund for any other reason, attach a letter explaining the reason to Form 8962 because you anticipate getting a refund. How long does it take to get my refund? The IRS will start processing Form 8962 as soon as possible. It may take 2-3 weeks to process Form 8962 if there are a high volume of returns. More time may be required for returns with high volume unless your return is specially examined and the IRS is working with a third party.

To order your instruction manual, contact your local customer service representative at 1‑866‑473‑4068. You can also order online at usps.com/csm-forms and complete the order form and bring it in. Why do I need to pay a separate charge for this product when I order online? The price you see is the price you pay; we charge the postage. Depending on where you live, the rate you will be charged will be different. For example, if you order from a U.S. Postal Service location, the rate is typically 9.95, but if you order from a Canada Post location, the rate is 11.50 (U.S.). Will you provide a physical product to me? Yes, we do provide a physical product to customers who request one, but only if they are outside the continental United States at a different time and location than the customer who ordered from us. Customers who need a physical instruction manual must send their order to us in advance by emailing us at and providing the customer service representative contact information that you will receive shortly after placing the order. The customer service representative can then provide you with a valid receipt in the mail. What products can I order? We are able to ship most items to U.S. ZIP Codes only. Please see the shipping information on the shipping forms page for specific limitations. Can I ship this product by UPS? To have the product shipped by UPS, email us with your shipping address and telephone number, and we will provide you with a prepaid UPS shipping label through our online order forms site () once we confirm you are within the proper shipping zone of the address you provide. Please call us with any additional questions at 1‑866‑473‑4068 or check the U.S. Postal Service website () where you can locate your local USPS distribution center (not necessarily located in your county where you live) and check current FMA prices. Can I send the product to a PO Box? To have the product shipped by U.S. Postal Service (USPS) Priority Mail, check-in person to a U.S.

Form 8962 is required by the IRS. This form requires that any and all documents you may require for tax preparation, tax return filing, or a request for an extension of time to file a tax return must be filed on IRS Form 8962. The documents that you submit to support your tax claim must be accurate and complete. For examples of the documents that you must attach to Form 8962, please see the General Instructions for Form 8962. To determine whether your documents meet IRS requirements, you will need to consult with an experienced tax professional. Please refer to our article on submitting supporting documentation to IRS. Form 8962: Instructions for Filing Your Claim for Relief From the Withholding on Income Tax or the Alternative Minimum Tax This form is used if your income for tax return filing is above the applicable threshold amount. This form also helps you prepare your returns as if you had claimed tax relief under the earned income tax credit or the Additional Child Tax Credit. These are described in our article on claiming relief from the withholding on income tax. Are all my deductions allowed by the IRS? You must allow for your allowable expenses. For example, you can't exceed your itemized deductions if you have no actual deductible expenses, or if you exceed your items allowed because of an overage for tax purposes. To determine your deduction or overage, use Form 8949 or Form 8949s and Form 8962 to amend any required items. Include any additional information if required. How do I determine the excess amount for tax purposes? If you have unreported deductions or overages for tax purposes, you must either report these on your income tax return or amend your prior year tax returns with these amounts adjusted. For information about how to figure your unreported or overages, click here. Can I receive tax relief without having to complete Form 8962? Yes, you can receive tax relief without actually completing Form 8962 if your income is above the applicable amount, and you paid enough tax as reported on your income tax return to eliminate your overage for tax purposes. However, tax relief is not a tax deduction. For details, refer to our article on tax relief. Can I claim a credit against my tax for income taxes paid to the IRS if I do not owe any tax? No. If you do not owe any tax, and you file Form 8962 to claim tax relief, you will be penalized for not providing sufficient information to determine your tax liability.

Form Instructions 8962 is used when a business entity's required minimum tax is due while the entity is not legally active, or when a business entity's required minimum tax is due in one year. For more information about Form 8962, see Form 8962: Business Entity or Business Entity for Corporations or S corporations, Publication 535, Tax Guide for Small Employers, and Publication 535A, Tax Guide for Small Business. Form 8962 can also be used by the following types of businesses: Agriculture businesses Farm operators (including cooperatives) Crop producers Cigar and tobacco companies Distributors For more information, see Publication 535, Tax Guide for Small Employers. Is Form 8962 the same as Form 8963? Yes. Form 8963 is also a form that a small business might use to receive an extension of time to pay the tax. Both Form 8962 and Form 8963 are forms that an entity can use to file its annual return. How do I file Form 8962? File Form 8962 by completing one of the following instructions: Online: Filing Instructions for Forms 1-469 through 1-486, Pub. 535. If you are filing on paper, follow the instructions for File Paper Form 8962. You also need Form 4952, Payment of the Combined Federal Tax for 2017 (for filing a joint return), to send your payment. By mail: Send Form 8962 or 4952 as printed with payment (see instructions for Form 8962) and follow the instructions for how to send Form 8962 to the business entity. By fax: Use Form 1245-A to fax Form 8962 (in electronic form) to to the address on the front page of this publication. File Form 8962: Business Entity or Business Entity for Corporations or S corporations, Publication 535 if filing online or in paper form. By telephone: Call and then select option 6, “Make Telephone Payment.” Where do I file Form 8962? Most business entities file with their state or local tax authority, but some business entities file with the Internal Revenue Service.

If the answer is zero, then it is probable that most people have filled out forms 8962 inadvertently, if for no other reason than lack of familiarity with them. If, on the other hand, the answer is a decent number, then it's likely that some people have made some errors in the documentation on those forms. Either way, these mistakes lead to large numbers of people filing their tax returns under the wrong tax form. It's important to understand that people filing their tax returns under the wrong tax form is exactly what we want: it's a waste of people's time, and it does nothing to improve the quality of the tax system.

You can start this form as soon as your return is filed, but the due date is for Form 8962 and is the same month you file your return. Who should send an 8962? Individual taxpayer filers should send Form 8962 to the same IRS district (or states) where you filed your return. If you filed your returns through our online system, the form can be submitted to the IRS where you filed. Individual taxpayer filers should NOT submit forms to the mailing address of the IRS. This includes a mailing address on line A of your tax return, or on lines 13 and 14 of your Form 1040. You MUST use a return preparer who is licensed as a tax preparer under 21 USC 7603 to submit your 8962.