General procedural questions

For highlights of the tax changes for the current tax year, refer to the "What's New" section of the following:

Individuals - Instructions for Form 1040 (and Form 1040-SR)

Businesses - Publication 15, (Circular E), Employer's Tax Guide or the instructions for your current business tax forms. 

Yes, if you choose, the IRS will figure your tax, the credit for the elderly or the disabled, and the earned income credit on your Form 1040 or Form 1040-SR provided that:

1. You file by the due date of your return (not including extensions) — April 15, 2024, for most people (April 17, 2024, if you live in Maine or Massachusetts), and
2. None of the 6 criteria listed in Chapter 13 of Publication 17, Your Federal Income Tax For Individuals that prevent the IRS from figuring your tax apply.

• Tax Topic 552 - Tax and Credits Figured by the IRS

Before contacting the IRS, first check with your financial institution to verify whether the check has cleared your account.

If it's been at least two weeks since you sent the payment to the IRS and your financial institution verifies that the check hasn't cleared your account, call the IRS at 800-829-1040 to ask if the payment has been credited to your tax account.

If the payment hasn't been credited and your check hasn't cleared, you may choose to place a stop payment order on the original check and send another payment. If you choose this option, the IRS won't charge a dishonored check penalty. And you may be reimbursed for bank charges related to stopping payment. See the Form 8546, Claim for Reimbursement of Bank Charges PDF for more information on claiming reimbursement of bank charges.

Payment methods:

• Your online account
• IRS Direct Pay
• EFTPS: The Electronic Federal Tax Payment System (enrollment required)
• Debit card, credit card, or digital wallet
• Check or money order
• Cash (at a retail partner)

See Make a payment for all payment options.

Refer to Economic Impact Payments for information about the Economic Impact Payments and the Recovery Rebate Credit.

Refer to Contact your local IRS office for what to bring to your appointment and how best to prepare for it. It’s important to note the requirement to bring two forms of ID.