3176c irs letter 2022

We would like to show you a description here but the site won’t allow us.

Failure to Furnish Correct Payee Statements — Internal Revenue Code § 6722. Page Last Reviewed or Updated: 13-Nov-2023. An information return penalty may apply if you don't file information returns or provide payee statements on time. We mail you Notice 972CG if you owe a penalty and charge monthly interest until you pay the amount in full.Planning for the nation's filing season process is a massive undertaking, and IRS teams have worked non-stop getting ready for the 2022 filing season. The IRS started accepting 2021 tax returns on Jan. 24, 2022. Our filing season preparation began early last year and included extensive planning and real-time collaboration inside and outside the ...The 5747C letter. The Form 1040-series tax return referenced in the letter (Forms W-2 and 1099 aren't tax returns) If additional verification is required, a prior year tax return, other than the year in the letter, if available (Forms W-2 and 1099 aren't tax returns) Supporting documents for each year's tax return you filed (Form W-2, Form 1099 ...May 20, 2010 · IRC 6702 is intended as a deterrent to address those situations where a taxpayer continues to assert a frivolous argument or who demonstrates intent to delay or impede the administration of the tax law. This IRM provides guidance to revenue officers on their role in administering IRC 6702. 5.20.10.1.1 (10-05-2018)that was properly payable. The IRS issued a letter threatening Taxpayer with a frivolous return penalty if Taxpayer did not correct the return within 30 days. This letter frightened Taxpayer who decided to seek the assistance of a tax preparer. By the time a preparer could be located, however, and the returnIRS offers expedited fuel tax credit refund process. September 27, 2022. The IRS has released procedures ( Notice 2022-39) for claiming the alternative fuel tax credits that were reinstated retroactively for 2022. The alternative fuel and alternative fuel mixture tax credits under Section 6426 had originally expired at the end of 2021.IRS Letter LT38: What It Is and How to Respond. IRS Letter LT38 is the 2024 Reminder of Notice Resumption that the IRS’s Automated Collections System is currently sending out to remind taxpayers that: The IRS hasn’t forgotten about them. They still have a balance due with the IRS. While the IRS paused sending out certain collections notices ...

Use the January 2022 revision of Form 8910 for tax years beginning in 2021 or later, until a later revision is issued. Use prior revisions of the form and instructions for earlier tax years. ... The manufacturer or domestic distributor should be able to provide you with a copy of the IRS letter acknowledging the certification of the vehicle. If ...after it was published, go to IRS.gov/Pub535. What's New for 2022. The following items highlight some changes in the tax law for 2022. Form 1099-K reporting transition period. The transition period described in Notice 2023-10 delays the reporting of transactions in excess of $600 to transactions that occur after calendar year 2022.Letter 3179C. The IRS uses Letter 3179C to inform you of some action they made regarding a payment. They could state that they offset some refund you claimed. Furthermore, the IRS often uses Letter 3179C to inform you they have taken your refund to be applied against some other government debt you owe. The debt could be state tax, student loans ...Attach to Form 1040, 1040-SR, or 1040-NR. for instructions and the latest information. Foreign tax credit. Attach Form 1116 if required. Credit for child and dependent care expenses from Form 2441, line 11. Attach. Education credits from Form 8863, line 19 . Retirement savings contributions credit. Attach Form 8880.Frivolous tax positions. A frivolous tax position is a way to delay the taxation process. For the Secretary of the Treasury's list of frivolous tax positions, visit IRS Notice 2010-33. Taxpayers may not rely on frivolous arguments to avoid or evade state taxes.Responding to an IRS notice or letter. Contacting your local TAC. The Taxpayer Advocate Service (TAS) Is Here To Help You ... vision care, long-term care, or (in the case of months beginning after March 31, 2022, and before January 1, 2023, and plan years beginning on or before December 31, 2021, or after December 31, 2022, and before January 1 ...

Feb 2, 2024 · If you make a mistake on your tax return, you may receive a correction notice or an unreported income notice. Compare the IRS adjustments with the information on your tax return. If you agree with the adjustments, you can generally reply to the IRS with a check or money order for the additional taxes due. Write the reference number on the check ...If there is no communication found in the IRS portal regarding the refund, people should contact the IRS at the customer service line: 1-800-829-1040. Generate a “tax transcript” from your ...The IRS is sending out what it calls an "LT38 Notice" to let you know that during the pandemic some collection notices were suspended. This isn't a letter to inform you of an audit. Instead, the ...Letter 3176-C, Frivolous Returns Response, is sent to the taxpayer in response to frivolous returns/claims and explains that the argument used is frivolous, warns of a possible penalty assessment if a corrected return or waiver of claim is not filed and that the IRS will not respond to subsequent inquiries of a similar nature.

Globe life park seating.

IRM 25.25.10 dated December 15, 2022, is superseded. This IRM incorporates the following IRM Procedural Updates (IPUs): 23U0419 issued 03-17-2023 and 23U1006 issued 10-11-2023. ... When the IRS receives what it determines to be a frivolous filing under IRC 6702, the IRS issues Letter 3176C. The Letter 3176C informs taxpayers that their return ...IRM 25.25.13 dated September 09, 2022 (effective October 1, 2023) is superseded. This IRM incorporates the following IRM Procedural Updates (IPUs) - IPU 22U1084 issued 11-10-2022, IPU 22U1090 issued 11-16-2022, IPU 22U1222 issued 12-19-2022, IPU 23U0740 issued 06-16-202, IPU 23U0766 issued 06-23-2023 and IPU 23U0766 issued 06-27-2023. AudienceA detailed 20 page response to an IRS Letter 3176C alleging a frivolous return (for refund). This response documents that a citizen has no statutory liability for the payment of income tax on their own income, and that the individual is therefore rightfully entitled to a full refund of their withheld income tax dollars.The agency changed their tax return. Here are some do's and don'ts for taxpayers who receive one: Don't ignore it. Most IRS letters and notices are about federal tax returns or tax accounts. The notice or letter will explain the reason for the contact and gives instructions on what to do. Don't panic.The IRS sent Letter 106C to notify you that they are only partially allowing the credit, deduction or other claim you requested. If you filed an amended tax return, the IRS sends this letter to let you know they will not accept all the adjustments on the amended return. ... Promotional period 11/12/2022 - 1/7/2023. Mastercard and the circles ...IRC 6702 is intended as a deterrent to address those situations where a taxpayer continues to assert a frivolous argument or who demonstrates intent to delay or impede the administration of the tax law. This IRM provides guidance to revenue officers on their role in administering IRC 6702. 5.20.10.1.1 (10-05-2018)

People should keep this and any other IRS letters about advance child tax credit payments with their tax records. ... In early 2022, the IRS will send Letter 6475 that contains the total amount of the third economic impact payment and any plus-up payments received. People should keep this and any other IRS letters about their stimulus payments ...IR-2021-255, December 22, 2021 — The Internal Revenue Service announced today that it will issue information letters to Advance Child Tax Credit recipients starting in December and to recipients of the third round of the Economic Impact Payments at the end of January. Using this information when preparing a tax return can reduce errors and delays in processing.Letter 525: Letter 525, also known as the General 30-Day Letter, is sent from Ogden to notify you of the IRS's intent to assess additional taxes. This letter provides an explanation of the proposed assessment and offers an opportunity to respond within 30 days to dispute the proposed changes or provide additional information.IRC § 6702(d); Rev. Proc. 2012-43, 2012-49 I.R.B. 643. Taxpayers can also avoid assertion of the penalty if they withdraw. frivolous return within 30 days of receiving notice by the IRS. This right is statutory in the case of IRC § 6702(b), Specified Frivolous Submissions, and a matter of IRS policy in the case of IRC § 6702(a), Frivolous ...Material Changes. (1) IRM 21.3.5.3, changed paragraph 2 to bullet list for ease of reading. (2) IRM 21.3.5.4.1, updated to include if IRM directing the referral does not include a fax number, use SERP Form 4442 Referral Fax Numbers to obtain the fax number. IPU 22U1167 issued 12-06-2022.Notice 2022-39 provides that alternative fuel mixture credit claims for the first and second calendar quarters of 2022 must be made on Form 720X, Amended Quarterly Federal Excise Tax Return. An alternative fuel mixture credit claim for any calendar quarter may not exceed a taxpayer’s fuel excise tax liability under § 4081.IR-2022-113, June 1, 2022 WASHINGTON — The Internal Revenue Service today began its "Dirty Dozen" list for 2022, which includes potentially abusive arrangements that taxpayers should avoid. The potentially abusive arrangements in this series focus on four transactions that are wrongfully promoted and will likely attract additional agency ...IR-2022-178, October 13, 2022 WASHINGTON — Starting this week, the Internal Revenue Service is sending letters to more than 9 million individuals and families who appear to qualify for a variety of key tax benefits but did not claim them by filing a 2021 federal income tax return. Many in this group may be eligible to claim some or all of the ...Why you received IRS Letter 105C. You filed a claim for a credit, exemption or other deduction or filed an amended return. The IRS sent Letter 105C to notify you that they are not allowing the credit, deduction or other claim you requested. If you filed an amended return, the IRS sends this letter to let you know they will not accept the ...1 Best answer. SweetieJean. Level 15. When the Service receives what it determines to be a frivolous filing under IRC Section 6702, the Service issues Letter 3176C. The Letter 3176C informs taxpayers that their return is frivolous, and subject to a $5000 civil penalty.Line 3. If, during 2023, you cashed series EE or I U.S. savings bonds issued after 1989 and you paid qualified higher education expenses for yourself, your spouse, or your dependents, you may be able to exclude part or all of the interest on those bonds. See Form 8815 at IRS.gov/Form8815 for details. Part II.You can file Form 2848, Power of Attorney and Declaration of Representative, if the IRS begins a Foreign Bank and Financial Accounts (FBAR) examination as a result of an income tax examination. Please see Representation for FBAR Issues section of Report of Foreign Bank and Financial Accounts (FBAR) for more information.

What is a 2802C Letter? This letter is a self-correcting letter. The goal is to have you, as the taxpayer, self-correct. The Tax Withholding Estimator located on this site is an effective tool to help you determine your correct withholding amount. You don't need to take any action with the IRS. Simply fill out another W-4 with the correct ...

The IRS warns taxpayers to be on the lookout for a new scam mailing that tries to mislead people into believing they are owed a refund.. The new scheme involves a mailing coming in a cardboard envelope from a delivery service. The enclosed letter includes the IRS masthead with contact information and a phone number that do not belong to the IRS and wording that the notice is "in relation to ...Information about Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, including recent updates, related forms, and instructions on how to file. Use Form 1310 to claim a refund on behalf of a deceased taxpayer.The $11,000 amount is the sum of your current and carryover contributions to 50% limit organizations, $6,000 + $5,000.) The deduction for your $5,000 carryover is subject to the special 30% limit for contributions of capital gain property. This means it is limited to the smaller of: $7,200 (your 30% limit), or.IR-2022-72, March 30, 2022 — With the completion of special mailings of all Letters 6475 to recipients of the third-round of Economic Impact Payments, the Internal Revenue Service reminds people to accurately claim any remaining third-round stimulus payment on their 2021 income tax return as the 2021 Recovery Rebate Credit.I.R.B. 1085, available at IRS.gov/irb/ 2023-26_IRB#NOT-2023-42. Also, see the instructions for line 34. Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may Jan 17, 2024 Cat. No. 11455TLetter 3176C, Frivolous Returns Response, is sent to the taxpayer in response to frivolous returns/claims and explains that the argument used is frivolous, warns of a possible penalty assessment if a corrected return or waiver of claim is not filed and that the IRS will not respond to subsequent inquiries of a similar nature.Creating a Written Information Security Plan (WISP) for your Tax & Accounting Practice. This document was prepared by the Security Summit, a partnership of the Internal Revenue Service, state tax agencies, private-sector tax groups as well as tax professionals. The mission of the Security Summit is to fight identity theft and tax refund fraud.Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications.Taxes generally don’t show up on anybody’s list of fun things to do. But they’re a necessary part of life and your duties as a U.S. citizen. At the very least, the Internet and tax...

Hopper bottom tarp.

Accuweather flourtown.

Make sure to enter $0 (zero dollars) for last year's adjusted gross income (AGI) on the 2022 tax return. Everyone else should enter their prior year's AGI from last year's return. 4. Free resources are available to help eligible taxpayers file online. Free help may also be available to qualified taxpayers.Yes I mailed in one and it like almost a year to get it the IRS kept telling me they haven't received it and it was best for me to do submit another one since they haven't received it yet and that one was mailed in so this time i re do it on the computer so I guess they finally had gotten both of them in so they sent the one that was mailed in back because some needed to be fixed on it so I ...Mar 1, 2024 · Sign In to make an Individual Tax Payment and See Your Payment History. For individuals only. You will need to create an IRS Online Account before using this option. View the amount you owe, your payment plan details, payment history, and any scheduled or pending payments. Make a same day payment from your bank account for your balance, payment ...These letters are dubbed "IRS Notice 3176c" and apply to potentially frivolous tax returns, which include incorrect claims for fuel tax credits, sick and family leave credits, and household ...2022 Department of the Treasury—Internal Revenue Service . OMB No. 1545-0074. IRS Use Only—Do not write or staple in this space. Filing Status. Check only one box. Single. Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying surviving spouse (QSS) If you checked the MFS box, enter the name of your spouse.IR-2022-178, October 13, 2022 WASHINGTON — Starting this week, the Internal Revenue Service is sending letters to more than 9 million individuals and families who appear to qualify for a variety of key tax benefits but did not claim them by filing a 2021 federal income tax return. Many in this group may be eligible to claim some or all of the ...Information about Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, including recent updates, related forms, and instructions on how to file. Use Form 1310 to claim a refund on behalf of a deceased taxpayer.May 16, 2024 · These letters are dubbed "IRS Notice 3176c" and apply to potentially frivolous tax returns, which include incorrect claims for fuel tax credits, sick and family leave credits, and household... ….

Necesitamos verificar su identidad. Cambiamos o corregimos su declaración. Nos demoramos en tramitar su declaración. Para obtener detalles de una carta o aviso del IRS, búsquelo por número o tema. Usted puede encontrar el numero de la “ LTR ” (carta) o el “ CP ” (aviso) en la esquina derecha de la carta.You submitted your income tax return that was not able to be processed. A letter is being sent to you because more information is needed to complete the processing of your individual income tax return. This information can include: An illegible, missing or damaged form that cannot be processed. Missing, illegible or damaged forms or schedules ...If a taxpayer doesn't agree with the IRS, they should mail a letter explaining why they dispute the notice. They should mail it to the address on the contact stub included with the notice. The taxpayer should include information and documents for the IRS to review when considering the dispute. Do remember there is usually no need to call the IRS.This tax return might not give the person credit for deductions and exemptions they may be entitled to receive because the IRS does not know each taxpayer’s situation. The IRS will send a notice of deficiency CP3219N (90-day letter) proposing a tax assessment. The taxpayer will have 90 days to file their past due tax return or file a petition ...Whether you’re applying for a new apartment, starting at a new job or opening a bank account, you usually need to provide your IRS tax identification number. But what exactly is th...IR-2022-72, March 30, 2022 — With the completion of special mailings of all Letters 6475 to recipients of the third-round of Economic Impact Payments, the Internal Revenue Service reminds people to accurately claim any remaining third-round stimulus payment on their 2021 income tax return as the 2021 Recovery Rebate Credit.The IRS sent Ms. Kestin letter 3176C which is a warning that the position is frivolous and can be subject to a $5,000 penalty. The Kestins responded with a letter defending their position which ...General Instructions. Purpose of Form. Use Form 8936 to figure your credit for qualified plug-in electric drive motor vehicles you placed in service during your tax year. Also use Form 8936 to figure your credit for certain qualified two-wheeled plug-in electric vehicles discussed under What's New, earlier. 3176c irs letter 2022, Information about Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, including recent updates, related forms, and instructions on how to file. Use Form 1310 to claim a refund on behalf of a deceased taxpayer., Use Form SS-4 to apply for an employer identification number (EIN). An EIN is a 9-digit number (for example, 12-3456789) assigned to employers, sole proprietors, corporations, partnerships, estates, trusts, certain individuals, and other entities for tax filing and reporting purposes. Note: Keep the Form SS-4 information current., The advance Child Tax Credit payments disbursed by the IRS from July through December of 2021 were early payments from the IRS of 50 percent of the amount of the Child Tax Credit that the IRS estimated you may properly claim on your 2021 tax return during the 2022 tax filing season., Connect with an expert. 1 Best answer. jerry2000. Alumni. You might want to consult a tax professional in your local area to get advice on how to proceed. Or you might want to call the contact number listed on the notice to ask why your return is considered frivolous. Do not just ignore the letter. View solution in original post., What this letter is about. We received a federal income tax return, Form 1040-series, filed under your Social Security number (SSN) or individual tax identification number (ITIN). To continue processing your tax return, we need you to verify your identity and your tax return. If you didn't file a tax return, call the Taxpayer Protection Program ..., IRS Letter 3176C: A Warning About An Impending Frivolous Return PenaltyThe IRS' Return Review Program screens filed returns for potential identity theft, ref..., The IRS made the changes and will be sending you a tax refund within 2-3 weeks of this notice. Type of Notice . Refund notice. Why you received the CP21B notice. You received a CP21B notice because you asked for a change to your tax return. The IRS corrected your return and you will be receiving your tax refund within 2-3 weeks. Likely …, May the IRS discuss this return with the preparer shown below? See instructions. Yes. No Paid Preparer Use Only. Print/Type preparer's name. Preparer's signature Date. Check if self-employed PTIN. Firm's name Firm's address . Firm's EIN Phone no. For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11450Q. Form ..., Employee Retention Credit. The Employee Retention Credit (ERC) - sometimes called the Employee Retention Tax Credit or ERTC - is a refundable tax credit for certain eligible businesses and tax-exempt organizations that had employees and were affected during the COVID-19 pandemic. The requirements are different depending on the time period ..., (14) IRM 21.5.6.4.10(3) Updated timeframe for accounts with a Transaction Code 810 Responsibility Code 4 to receive a 3176C letter to 180 days. Change made due to policy change by RIVO. IPU 23U0202 issued 02-01-2023. (15) IRM 21.5.6.4.10(3) Added to prepare a referral to FRP if Letter 3176C was issued but not received by taxpayer., El aviso 5071 (C/SP) La declaración de impuestos del Formulario de la serie 1040 a la que se hace referencia en el aviso (los Formularios W-2 y 1099 no son declaraciones de impuestos) Una declaración de impuestos del año anterior, que no sea del año indicado en el aviso, si presentó alguna. (Los Formularios W-2 y 1099 no son declaraciones ..., The IRS received the letter and attachment in March 2016. The attached photocopy of the Form 1040X was stamped "photocopy - do not process." In May 2016, the IRS assessed two frivolous return penalties totaling $10,000, one for the original Form 1040X and the other for the copy that the Kestins submitted with their February 2016 letter., In the case of frivolous returns, Wage & Investment (W&I) generally sends Letter 3176C to provide the requisite 30-day notice. Based in part on TAS recommendations, W&I has agreed to use selectable paragraphs to identify the frivolous position adopted by …, In many cases you can file for free. Learn more about e-file. You received a CP21C notice because we made the change (s) you requested to your tax return for the tax year specified on the notice. You're not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero., Мы хотели бы показать здесь описание, но сайт, который вы просматриваете, этого не позволяет., 21.3.1 Taxpayer Contacts Resulting From Notice Issuance. 21.3.3 Incoming and Outgoing Correspondence/Letters. 21.3.4 Field Assistance. 21.3.5 Taxpayer Inquiry Referrals Form 4442. 21.3.6 Forms and Information Requests. 21.3.7 Processing Third-Party Authorizations onto the Centralized Authorization File (CAF) 21.3.8 Tax Exempt/Government ..., Especially since I received that letter directly from the IRS noting that I would be receiving the return within 4-6 weeks. ... This is my 2021 taxes hi e-filed in March 2022. Received identity verification letter was unable to verify identity online went into tax office & verified identity 04/01/22 in December 2022 I got another letter asking ..., Verifying ID is to confirm whether you were the one who filed the return. Once you verify ID, the return begins processing. Depending on the reason for the ID verification, you could see your refund in about 21 days, or you may get a letter advising you that it might be in your best interest to amend the return to remove any shenanigans or face a $5,000 fine., In December 2017, the Tax Cuts and Jobs Act was passed in the United States. This law made significant changes to the US tax structure. The new IRS Federal Tax Forms 1040 Form rele..., To request to file quarterly Forms 941 to report your social security and Medicare taxes for the 2024 calendar year, you must either call the IRS at 800-829-4933 between January 1, 2024, and April 1, 2024, or send a written request postmarked between January 1, 2024, and March 15, 2024., IR-2021-165, August 4, 2021. WASHINGTON — The Treasury Department and the Internal Revenue Service today issued further guidance on the employee retention credit, including guidance for employers who pay qualified wages after June 30, 2021, and before January 1, 2022, and additional guidance on miscellaneous issues that apply to the employee retention credit in both 2020 and 2021., IR-2021-255, December 22, 2021 — The Internal Revenue Service announced today that it will issue information letters to Advance Child Tax Credit recipients starting in December and to recipients of the third round of the Economic Impact Payments at the end of January. Using this information when preparing a tax return can reduce errors and delays in processing., The son of one of my largest clients brought me a fraud notice 3176C on his 2017 tax return. I have talked to the IRS Examiner and gotten a little more time to do an amended return. He originally filed a joint return with his girlfriend and they claimed ridiculous amounts on the Sch A for medical ($37000) and employee business exp. ($26000)., Have you ever wondered if the IRS gov official site is legit? Putting your personal and financial information online is usually not a good bet, so if you’re doubting the IRS gov of..., By entering your phone number and clicking the “Get Started” button, you provide your electronic signature and consent for Community Tax LLC or its service providers to contact you with information and offers at the phone number provided using an automated system, pre-recorded messages, and/or text messages., An ITIN is a 9-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a Social Security number (SSN). ... -- 01-DEC-2022. Other items you may find useful. All revisions for Form W-7 ..., 90% of the tax to be shown on your income tax return for 2023, or. 100% of the tax shown on your 2022 income tax re-turn (110% of that amount if the adjusted gross in-come shown on the return was more than $150,000 ($75,000 if your filing status for 2023 will be married filing separately))., May 20, 2010 · IRC 6702 is intended as a deterrent to address those situations where a taxpayer continues to assert a frivolous argument or who demonstrates intent to delay or impede the administration of the tax law. This IRM provides guidance to revenue officers on their role in administering IRC 6702. 5.20.10.1.1 (10-05-2018), Code 766 means that you have a credit on your account, which might be the result of a refund, an overpayment from a previous year, or a credit from the current year’s return. In any case, it means that your tax liability has been reduced. If the code 766 is unexpected, you will receive a letter from the IRS explaining the change to your account., It doesn't indicate whether you are required to file a return for that year. This letter is available after June 15 for the current tax year or anytime for the prior three tax years using Get Transcript Online or Form 4506-T. Use Form 4506-T if you need a letter for older tax years. Note: A transcript isn't a photocopy of your return., You can see this in the transcript screenshot below, where the taxpayer has TC 810 Refund Freeze on 09-07-2022. The fact this code is out of sequence on the return despite processing having started ... You will see code 971 on your transcript when the letter is issued and you may see a copy of the letter in your IRS account., The IRS will never contact you via direct message or email. If you receive a message from someone claiming to be from the IRS, do not respond and report it to the IRS immediately. ... First one was very vague, second one said I'm getting a 3176C letter sometime in the next 6 months or so 🫠 Reply reply abbycadabby527 ... 2022 failure to file ..., Mar 25, 2024 · Call the Taxpayer Protection Program hotline on the notice. Note: We won’t be able to process your tax return until we hear from you. Have ALL of the following available when you call: The 5071C notice. The Form 1040-series tax return referenced in the notice (Forms W-2 and 1099 aren’t tax returns) A prior year tax return, other than the ...