IRS Form 12508

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IRS Form 12508: An Overview

The IRS Form 12508, often just referred to as Form 12508, is used by taxpayers who want to contest the findings of the Internal Revenue Service. Typically, an IRS agent or officer will send you this tax form if there's a disagreement concerning a tax liability issue, and you have certain rights and procedures in place in which you can exercise your disagreement.

When and where to mail IRS form 12508

Knowing the appropriate time and location for submitting IRS Form 12508 is key. The form should be submitted to the IRS as soon as the dispute arises.  Late submission could disqualify you from the reconsideration for adjustments. 

As for where to mail IRS 12508, the posting location is generally mentioned in the notice or letter you received from the IRS. If no address is provided, refer to the IRS website. It's always advisable to submit this form through registered mail to ensure it reaches its destination.

How to Fill Out Tax Form 12508

Aside from knowing its purpose, understanding how to fill out the form is pivotal.

  1. Navigate to Part I, and enter your current name, social security number, daytime phone number, and current home address, including street number, apartment number, county, city, state, and ZIP code.
  2. Indicate the current status between you and your spouse for the years that relief was requested.
  3. Proceed to the next part,  and check all the boxes that apply to describe how both you and your spouse were involved in preparing the returns during those tax years. If necessary, provide a detailed explanation in the space provided.
  4. Indicate if any amounts were owed to the IRS for those years when the returns were filed. If yes, provide an explanation of how the owed amounts were to be paid.
  5. Select Yes, No, or Don't Know to answer whether the individual was aware of any financial problems you were having when he/she signed or filed the returns. 
  6. Check all the types of accounts you possessed in those years. If your answers differ for various years, provide an explanation.
  7. Indicate whether you have ever transferred assets to that individual by ticking either 'Yes' or 'No'. If 'Yes', list the assets and the dates they were transferred and give a brief explanation as to why they were transferred.
  8. Specify if you were self-employed during those tax years. If 'Yes', explain how that individual was involved in your business. 
  9. In case of audits, provide information on what items changed, and whether the changed items are yours or that of the other individual.
  10. If the audit results altered your business income or deductions on your tax return, specify if that individual helped you in the business. Also, mention whether that individual knew about your business affairs. 
  11. Indicate whether the individual benefitted from the items changed by the audit. 
  12. If you have any additional information for the IRS to consider, provide it in the appropriate box.
  13. Upon completing the form, proceed to the 'Signature' and 'Date' sections. Electronic signatures may be accepted; verify this with the website. Sign and date the form to submit it. 
  14. Review the form to ensure all necessary fields have been correctly and completely filled. After confirming the information's accuracy, submit the form.

Who should use form 12508

Generally, this form is utilized by individuals or businesses who believe there are errors in their tax calculations. This is your way of having a 'reconsideration audit' or getting a 'second look.' You're essentially asking the IRS to review your case in a more understandable light.

Fillable online IRS Form 12508
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