Frequently asked Questions

Generally, to qualify for head of household, you must have a qualifying child or dependent. However, a custodial  parent may be able to claim head of household filing status with a qualifying child even if he or she released a claim to exemption for the child. 

Contact us immediately, however: It depends on the type of mistake you made: Many mathematical errors are caught during the processing of the tax return and corrected by the IRS, so you may not need to correct these mistakes. If you didn’t claim the correct filing status or you need to change your income, deductions, or credits, you should file an amended or corrected return referred to as an amended returned.  

To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test:

 • To meet the qualifying child test, your child must be younger than you and either younger than 19 years old or be a “student” younger than 24 years old as of the end of the calendar year. 

 • There’s no age limit if your child is “permanently and totally disabled” or meets the qualifying relative test. 

In addition to meeting the qualifying child or qualifying relative test, you can claim that person as a dependent only if these three tests are met:

1. Dependent taxpayer test
2. Citizen or resident test, and
3. Joint return test

The annual contribution limit for 2019, 2020, 2021, and 2022 is $6,000, or $7,000 if you're age 50 or older. The annual contribution limit for 2015, 2016, 2017 and 2018 is $5,500, or $6,500 if you're age 50 or older. Your Roth IRA contributions may also be limited based on your filing status and income. 

Yes, electronically filed tax returns are accepted until November. The specific cutoff date in November is typically announced in October. However, keep in mind the following:

• If April 15 doesn't fall on a weekend or legal holiday, you must file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return on or before April 15 for your return to be considered timely if filed after April 15.
• If April 15 falls on a weekend or legal holiday, you have until midnight the next business day following April 15 to timely file either Form 4868 or your tax return.
• If you timely file Form 4868, you have until October 15 to timely file your return. If October 15 falls on a weekend or legal holiday, you have until midnight the next business day following October 15 to timely file your tax return.
• If you have a balance due and don't timely file Form 4868, you may be subject to a failure to file penalty if you file your return after April 15 (or after the next business day following April 15, if April 15 falls on a weekend or legal holiday).

No, one of the conditions of your installment agreement is that the IRS will automatically apply any refund (or overpayment) due to you against taxes you owe. Because your refund isn't applied toward your regular monthly payment, continue making your installment agreement payments as scheduled.

If your refund exceeds your total balance due on all outstanding tax liabilities including accruals, you'll receive a refund of the excess unless you owe certain other past-due amounts, such as  state income tax, child support, a student loan, or other federal nontax obligations which are offset against any refund. For more information on these non-IRS refund offsets, you can call the Bureau of the Fiscal Service (BFS) at 800-304-3107.