Federal Claim for Refund of Income Tax Return Preparer and Promoter Penalties
Extracted from PDF file 2017-federal-form-6118.pdf, last modified May 2017
Claim for Refund of Income Tax Return Preparer and Promoter Penalties6118 Form Print or Type (Rev. April 2017) Department of the Treasury Internal Revenue Service Name of preparer or promoter Claim for Refund of Tax Return Preparer and Promoter Penalties ▶ OMB No. 1545-0240 For Penalties Assessed Under IRC Sections 6694, 6695, 6700, and 6701. ▶ Go to www.irs.gov/Form6118 for the latest information. Identifying number See instructions. Address to which statement(s) of notice and demand were mailed City, town or post office, state, and ZIP code IRS office that sent statement(s) Address of preparer shown on return(s) for which penalties were assessed (if different from above) Type of Penalty. Enter letter in column (c) below. A Understatements due to unreasonable positions—section 6694(a) B Willful or reckless conduct (intentional disregard of rules and regulations)—section 6694(b) C Failure to furnish copy of return or claim for refund to taxpayer— section 6695(a) D E F G Failure to sign return or claim for refund—section 6695(b) Failure to furnish identifying number—section 6695(c) Failure to retain copy or list—section 6695(d) Failure to file a record of return preparers—section 6695(e)(1) H Failure to include an item in the required record of return preparers—section 6695(e)(2) I Negotiation of check—section 6695(f) J Failure to exercise due diligence in determining eligibility for, and/or amount of, the earned income credit, child tax credit, additional child tax credit, and/or American Opportunity tax credit—section 6695(g) K Promoting abusive tax shelters, etc.—section 6700 L Aiding and abetting understatement of tax liability—section 6701 M Other (specify) (see instructions) Identification of Penalties. Enter the information from your statement. (a) Statement document locator number (DLN) (b) Date of statement (c) Type of penalty (e) Taxpayer’s identification number (f) Form number (g) Tax year (d) Name(s) of taxpayer(s) 1 2 3 4 5 6 7 8 9 10 11 12 (h) Amount assessed (i) Amount paid (j) Date paid (mo., day, yr.) 1 2 3 4 5 6 7 8 9 10 11 12 Amount of Claim. Enter the total of column (i), lines 1 through 12 . . . . . . Under penalties of perjury, I declare that I have examined this claim, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature For Privacy Act and Paperwork Reduction Act Notice, see back of form. ▲ ▲ Sign Here ▶ Date Cat. No. 24415J Form 6118 (Rev. 4-2017) Page 2 Form 6118 (Rev. 4-2017) General Instructions Section references are to the Internal Revenue Code unless otherwise noted. If you are self-employed or employed by another preparer or promoter, enter your social security number. If you are the employer of other preparers or promoters, enter your employer identification number. Future Developments Type of Penalty For the latest information about developments related to Form 6118 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form6118. For item M (other penalties), enter the name of the penalty and the corresponding Internal Revenue Code section. What's New. For tax years beginning after 2015, the penalty under section 6695(g) (type J) has been expanded to include failure to exercise due diligence in determining eligibility for, and/or amount of, the child tax credit, additional child tax credit, and /or American Opportunity tax credit. Purpose of Form Use Form 6118 if you are a tax return preparer or a promoter and want to claim a refund of preparer or promoter penalties you paid but that you believe were incorrectly charged. Claims for More Than One Penalty If you are claiming a refund for more than one of the penalties listed, you may be able to combine some of the penalties on one Form 6118. Follow the chart below for combining the penalties. See Type of Penalty on the form for the list of penalties. IF you were billed... THEN combine penalties... On the same statement G and H only On the same statement or separate statements and the penalties were imposed by the same IRS office or service center C, D, E, and F only Note: Be sure to group the penalties from each statement together. You cannot combine: • Penalties from different IRS offices or service centers. See Where and When To File below. • Penalties A, B, I, J, K, L, and M. You must file a separate Form 6118 for each of these even if you were charged for two or more of the same type. • Penalties K and L. You must file a separate Form 6118 for each of these even if you were charged with both. Only columns (b), (c), and (g) through (j) need to be completed for penalties under sections 6700 and 6701. Where and When To File File Form 6118 with the IRS service center or IRS office that sent you the statement(s). If you were assessed a penalty under section 6700, 6701, or 6694, you may file a claim for refund upon paying 15% of the penalty if you do so within 30 days from the date of notice and demand. Otherwise, your claim under sections 6700 and 6701 must be filed within 2 years from the date you paid the penalty in full. Your claim under sections 6694 and 6695 must be filed within 3 years from the date you paid the penalty in full. Specific Instructions Additional Information You may want to attach a copy of the penalty statements to your claim. In addition to completing the form, you must give your reasons for claiming a refund for each penalty listed. Identify each penalty by its line number and write your explanation in the space below. For additional information about refunds of preparer penalties, see Regulations section 1.6696-1. Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Subtitle F, Procedure and Administration, allows for additions to tax, additional amounts, and assessable penalties. This form is used by return preparers to make a claim for refund of any overpaid penalty amount. Section 6696 requires the return preparer to provide the requested information including his taxpayer identification number (SSN or EIN) within the prescribed time for filing a claim for refund. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as stated in section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, and the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping, 6 min.; Learning about the law or the form, 19 min.; Preparing the form, 22 min.; and Copying, assembling, and sending the form to the IRS, 20 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/forms-pubs. Click on “More Information,” then on “Give us feedback.” Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send this form to this address. Instead, see Where and When To File above. Identifying Number Reasons for claiming refund. Attach additional sheets if more space is needed. Write your name and identifying number on each sheet.
Form 6118 (Rev. April 2017)
More about the Federal Form 6118 Other Tax Return TY 2017
We last updated the Claim for Refund of Income Tax Return Preparer and Promoter Penalties in January 2018, so this is the latest version of Form 6118, fully updated for tax year 2017. You can download or print current or past-year PDFs of Form 6118 directly from TaxFormFinder. You can print other Federal tax forms here.
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The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 6118 from the Internal Revenue Service in January 2018.
Form 6118 is a Federal Other form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
Historical Past-Year Versions of Federal Form 6118
We have a total of five past-year versions of Form 6118 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 6118 (Rev. April 2017)
Form 6118 (Rev. August 2009)
Form 6118 (Rev. August 2009)
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