C¨¢c doanh nghi?p th??ng ph?i n?p t? khai thu? v¨¤ t? khai th?ng tin b?ng ?i?n t? t? n?m 2024 tr? ?i n?u h? n?p 10 t? khai thu? tr? l¨ºn thu?c b?t k? lo?i n¨¤o trong m?t n?m d??ng l?ch. C¨¢c doanh nghi?p kh?ng t¨ªnh M?u 8300, Khai b¨¢o c¨¢c Kho?n thanh to¨¢n b?ng ti?n m?t tr¨ºn $10.000 nh?n ???c trong m?t Ho?t ??ng th??ng m?i ho?c Kinh doanh (ti?ng Anh) khi xem x¨¦t ng??ng n¨¤y nh?ng ph?i n?p M?u 8300 b?ng ?i?n t? v¨¤o n?m 2024 tr? ?i ??i v?i m?i n?m d??ng l?ch h? n?p 10 t? khai kh¨¢c tr? l¨ºn.
Ngo¨¤i ra, c¨¢c c?ng ty h?p danh ph?i n?p t? khai th?ng tin b?ng ?i?n t? n?u c?ng ty h?p danh c¨® h?n 100 th¨¤nh vi¨ºn v¨¤ ph?i n?p t? khai c?ng ty h?p danh b?ng ?i?n t? n?u h? n?p ¨ªt nh?t 10 t? khai thu?c b?t k? lo?i n¨¤o trong n?m d??ng l?ch.
³Û¨º³Ü c?u ???c mi?n n?p b?ng ?i?n t?
M?u 8508 - B?n c¨® th? y¨ºu c?u mi?n n?p b?ng ?i?n t? ??i v?i c¨¢c M?u W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2VI, 1042-S, 1097-BTC, s¨º-ri 1098 ngo?i tr? 1098-F , s¨º-ri 1099, 3921, 3922, s¨º-ri 5498 ngo?i tr? 5498-QA v¨¤ 8027 v¨¤ ??o lu?t Ch?m s¨®c Gi¨¢ ph?i ch?ng (ACA) M?u 1094-C, 1095-B v¨¤ 1095-C n?u b?n ???c y¨ºu c?u g?i t? khai th?ng tin b?ng ?i?n t? nh?ng s? g?p m?t kh¨® kh?n qu¨¢ m?c n?u b?n l¨¤m nh? v?y. ³Û¨º³Ü c?u mi?n b?ng c¨¢ch n?p M?u 8508, ³Û¨º³Ü c?u Mi?n N?p T? khai th?ng tin b?ng ?i?n t? (ti?ng Anh) PDF. ³Û¨º³Ü c?u mi?n ???c ch?p thu?n s? cho ph¨¦p mi?n n?p b?ng ?i?n t? ch? cho n?m thu? hi?n t?i. Ng??i n?p v?n ph?i n?p c¨¢c m?u tr¨ºn gi?y cho S? Thu? v? ho?c .
N?u ibet c?p quy?n mi?n n?p b?ng ?i?n t? cho b?t k? t? khai th?ng tin n¨¤o trong s? n¨¤y th¨¬ quy?n mi?n ?¨® s? t? ??ng ¨¢p d?ng cho t?t c? c¨¢c M?u 8300 trong su?t n?m d??ng l?ch. Tuy nhi¨ºn, doanh nghi?p kh?ng ???c y¨ºu c?u mi?n vi?c ch? n?p M?u 8300 b?ng ?i?n t?.
N?p M?u 8508 ri¨ºng cho t?ng m? s? thu? (TIN) c?a ng??i n?p. B?n ph?i cung c?p cho ibet t?t c? c¨¢c th?ng tin ???c y¨ºu c?u tr¨ºn M?u 8508 ?? y¨ºu c?u ???c x? l?. B?n n¨ºn n?p M?u 8508 cho b? ph?n ?i?u h¨¤nh D?ch v? K? thu?t (TSO) c?a S? Thu? v? ¨ªt nh?t 45 ng¨¤y tr??c ng¨¤y ??n h?n n?p c¨¢c t? khai m¨¤ b?n y¨ºu c?u ???c mi?n. Th?ng th??ng, TSO kh?ng x? l? c¨¢c y¨ºu c?u mi?n cho ??n th¨¢ng 1 c?a n?m m¨¤ c¨¢c t? khai ??n h?n n?p. G?i y¨ºu c?u mi?n b?ng fax (ph??ng ph¨¢p ???c ?a chu?ng) ??n: 877-477-0572 (trong Hoa K?) ho?c 304-579-4105 (qu?c t?) ho?c qua ???ng b?u ?i?n ??n: Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430. Vui l¨°ng ch? g?i qua fax ho?c ???ng b?u ?i?n, ch? kh?ng g?i theo c? hai c¨¢ch. B?n s? ???c th?ng b¨¢o v? y¨ºu c?u ?¨® ???c ch?p thu?n hay b? t? ch?i.
M?u 8508-I - ?? y¨ºu c?u mi?n vi?c n?p b?ng ?i?n t? M?u 8966, Khai b¨¢o c?a FATCA (ti?ng Anh), h?y d¨´ng M?u 8508-I, ³Û¨º³Ü c?u Mi?n N?p T? khai th?ng tin b?ng ?i?n t? (d¨¤nh cho M?u 8966) (ti?ng Anh) PDF. ibet s? ?¨¢nh gi¨¢ y¨ºu c?u c?a b?n v¨¤ th?ng b¨¢o cho b?n bi?t y¨ºu c?u ?¨® ???c ch?p thu?n hay b? t? ch?i. H?y n?p m?u ?¨® cho b? ph?n ?i?u h¨¤nh D?ch v? K? thu?t (TSO) c?a S? Thu? v? ¨ªt nh?t 45 ng¨¤y tr??c ng¨¤y ??n h?n n?p M?u 8966 m¨¤ b?n y¨ºu c?u ???c mi?n. C¨¢c y¨ºu c?u mi?n ???c x? l? b?t ??u t? ng¨¤y 1 th¨¢ng 1 c?a n?m m¨¤ c¨¢c t? khai ??n h?n n?p. G?i y¨ºu c?u mi?n qua ???ng b?u ?i?n ??n: Internal Revenue Service, FATCA, Stop 6052 AUSC, 3651 South IH 35, Austin, TX 78741.
C¨¢c t? khai kh¨¢c - B?n c¨® th? y¨ºu c?u mi?n n?p b?ng ?i?n t? ??i v?i c¨¢c M?u 1042, 1065, 1120, 1120-F, 1120-POL, 1120-S, 4720, 5227, 5330, 5500-EZ, 8038-CP, 8596, 8918 v¨¤ 8955-SSA n?u b?n ???c y¨ºu c?u g?i t? khai th?ng tin b?ng ?i?n t? nh?ng s? g?p kh¨® kh?n qu¨¢ m?c n?u b?n l¨¤m nh? v?y. C¨¢c h??ng d?n cho m?i m?u cung c?p c¨¢c quy tr¨¬nh. G?i y¨ºu c?u ¨ªt nh?t 45 ng¨¤y tr??c ng¨¤y h?t h?n c?a t? khai m¨¤ b?n ?ang y¨ºu c?u mi?n. B?n s? ???c th?ng b¨¢o v? vi?c y¨ºu c?u c?a b?n ???c ch?p thu?n hay t? ch?i.
B?n kh?ng th? y¨ºu c?u mi?n n?p b?ng ?i?n t? ??i v?i c¨¢c M?u 990, 990-EZ, 990-PF, 990-T, 5500 v¨¤ 5500-SF.
Mi?n n?p b?ng ?i?n t? do l? do t?n gi¨¢o
ibet ?? c?p mi?n tr? h¨¤nh ch¨ªnh ??i v?i y¨ºu c?u n?p t? khai ?i?n t? (???c n¨ºu d??i ??y) cho nh?ng ng??i n?p h? s? s? d?ng c?ng ngh? c?n thi?t ?? n?p h? s? ?i?n t? xung ??t v?i ni?m tin t?n gi¨¢o c?a h? (mi?n tr? t?n gi¨¢o). Kh?ng c?n ph?i c¨® s? ch?p thu?n tr??c c?a ibet ?? n?p c¨¢c m?u ??n b?ng gi?y.
N?u s? d?ng c?ng ngh? c?n thi?t ?? n?p h? s? ?i?n t? xung ??t v?i ni?m tin t?n gi¨¢o c?a b?n, b?n s? t? ??ng ???c mi?n n?p c¨¢c t? khai thu? sau ??y b?ng ?i?n t?. Tuy nhi¨ºn, b?n v?n ph?i n?p m?u gi?y cho ibet.
M?u 8508 - B?n n¨ºn g?i M?u 8508 ?? th?ng b¨¢o cho ibet r?ng b?n ?? ?i?u ki?n ???c mi?n tr? t?n gi¨¢o tr??c khi n?p M?u W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2VI, 1042- S, 1097-BTC, s¨º-ri 1098 ngo?i tr? 1098-F, s¨º-ri 1099, 3921, 3922, s¨º-ri 5498 ngo?i tr? 5498-QA, v¨¤ 8027 v¨¤ ??o lu?t Ch?m s¨®c Gi¨¢ ph?i ch?ng (ACA) M?u 1094-C, 1095-B v¨¤ 1095-C. G?i M?u 8508 ri¨ºng cho m? s? thu? (TIN) c?a m?i ng??i n?p ??n. G?i th?ng b¨¢o b?ng fax t?i: 877-477-0572 (trong Hoa K?) ho?c 304-579-4105 (qu?c t?) ho?c qua th? t?i: Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430. Vui l¨°ng g?i fax ho?c g?i th?, kh?ng th?c hi?n c? hai.
C¨¢c t? khai kh¨¢c - Vi?c mi?n tr? t?n gi¨¢o t? ??ng cho y¨ºu c?u n?p h? s? ?i?n t? c?ng ¨¢p d?ng cho c¨¢c M?u 1042, 1065, 1120, 1120-F, 1120-POL, 1120-S, 4720, 5227, 5330, 8038-CP, 8300, 8596, 8918, v¨¤ 8955-SSA. B?n n¨ºn th?ng b¨¢o cho ibet r?ng b?n ?? ?i?u ki?n ???c mi?n tr? t?n gi¨¢o tr??c khi n?p m?t trong c¨¢c m?u n¨¤y b?ng c¨¢ch vi?t ch? in ??m ¡°Religious Exemption" (Mi?n tr? t?n gi¨¢o) ? ??u trang 1 c?a t? khai ?? n?p v¨¤ l¨¤m theo c¨¢c quy tr¨¬nh ???c cung c?p trong h??ng d?n cho m?i m?u. Vi?c mi?n tr? t?n gi¨¢o kh?ng ¨¢p d?ng cho y¨ºu c?u n?p ??n ?i?n t? ??i v?i c¨¢c M?u 990, 990-EZ, 990-PF, 990-T. 5500, 5500-EZ v¨¤ 5500-SF.
³Û¨º³Ü c?u ???c gia h?n n?p
M?u 8809 - B?n c¨® th? y¨ºu c?u gia h?n n?p M?u W-2, W-2G, 1042-S, 1094-C, s¨º -ri 1095, 1097-BTC, s¨º -ri 1098, s¨º -ri 1099, 3921, 3922, s¨º -ri 5498 v¨¤ t? khai th?ng tin 8027 ngay khi b?n bi?t vi?c gia h?n th?i gian n?p t? khai l¨¤ c?n thi?t, nh?ng kh?ng ???c tr??c ng¨¤y 1 th¨¢ng 1 c?a n?m ??n h?n n?p t? khai. H?y d¨´ng M?u 8809, ??n xin Gia h?n N?p c¨¢c T? khai th?ng tin (ti?ng Anh).
??i v?i h?u h?t c¨¢c m?u, M?u 8809 c¨® th? ???c ?i?n tr?c tuy?n th?ng qua H? th?ng N?p T? khai th?ng tin b?ng ?i?n t? (FIRE); h?y ki?m tra FIRE ?? bi?t ng¨¤y kh? d?ng. B?n s? c?n ph?i n?p ??n xin M? ki?m so¨¢t ng??i g?i (TCC) cho T? khai th?ng tin ?? xin TCC, h?y tham kh?o ?n ph?m 5911, H??ng d?n N?p ??n xin TCC cho IR (ti?ng Anh) PDF. Khi ho¨¤n t?t ??n xin, b?n s? kh?ng th?y t¨´y ch?n gia h?n th?i gian ?? ?i?n v¨¤o. B?n ch? c?n ch?n lo?i m?u m¨¤ b?n s? y¨ºu c?u gia h?n. Sau khi c¨® TCC, h?y ??ng nh?p v¨¤o FIRE ho?c t?o t¨¤i kho?n FIRE ?? s? d?ng t¨´y ch?n Gia h?n th?i gian ?? ?i?n v¨¤o. T?i Main Menu (Menu ch¨ªnh), ch?n Extension of Time Request (³Û¨º³Ü c?u gia h?n th?i gian), sau ?¨® ch?n Fill-in Extension Form (M?u gia h?n ?? ?i?n v¨¤o) v¨¤ l¨¤m theo h??ng d?n. Kh?ng c¨® gi?i h?n v? s? l??ng t? khai th?ng tin m¨¤ b?n c¨® th? y¨ºu c?u t? ??ng gia h?n 30 ng¨¤y. M?u 8809 ph?i ???c ho¨¤n th¨¤nh tr??c ng¨¤y ??n h?n n?p t? khai cho m?i ng??i n?p y¨ºu c?u gia h?n. M?u 8809 ???c ho¨¤n th¨¤nh tr?c tuy?n s? nh?n ???c x¨¢c nh?n ngay l?p t?c tr¨ºn m¨¤n h¨¬nh n?u m?u ???c ho¨¤n th¨¤nh ?¨²ng c¨¢ch v¨¤ k?p th?i. T¨´y ch?n n¨¤y s? kh? d?ng v¨¤o tu?n ??u ti¨ºn c?a th¨¢ng 1 cho n?m m¨¤ c¨¢c t? khai ??n h?n n?p. Ng??i d¨´ng T¨¤i kho?n s?n xu?t FIRE ???c ph¨º duy?t c¨® TCC c?ng c¨® th? y¨ºu c?u gia h?n b?ng ?i?n t? th?ng qua h? th?ng FIRE trong m?t t?p ???c ??nh d?ng theo ch? d?n trong ?n ph?m 1220, Th?ng s? k? thu?t ?? n?p M?u 1097, 1098, 1099, 3921, 3922, 5498 v¨¤ W-2G b?ng ?i?n t? (ti?ng Anh) PDF. M?u 8890 b?ng gi?y ph?i ???c n?p n?u b?n ?? y¨ºu c?u gia h?n t? ??ng v¨¤ b?y gi? c?n gia h?n 30 ng¨¤y th?i gian b? sung ?? n?p.
Xin l?u ? r?ng kh?ng c¨® gia h?n t? ??ng th?i gian n?p M?u W-2, 1099-NEC, 1099-QA, ho?c 5498-QA. V¨¬ nh?ng m?u n¨¤y kh?ng ?? ?i?u ki?n ?? t? ??ng gia h?n th?i gian n?p h? s? n¨ºn ph?i n?p M?u 8809 b?ng gi?y ?? y¨ºu c?u gia h?n th?i gian n?p h? s?. ??i v?i M?u W-2 ho?c 1099-NEC, ng??i n?p ??n c?ng ph?i ?¨¢p ?ng m?t trong c¨¢c ?i?u ki?n ???c li?t k¨º tr¨ºn m?u. ³Û¨º³Ü c?u ph?i b?ng v?n b?n v¨¤ c¨® ch? k? c?a ng??i n?p/ng??i g?i ho?c ng??i ???c ?y quy?n h?p l? ?? k? t¨ºn v¨¤o t? khai; kh?ng s?n c¨® t¨´y ch?n gia h?n th?i gian th¨ºm ?? n?p b?ng ?i?n t? n?a. Ngo¨¤i ra, M?u W-2 v¨¤ c¨¢c M?u 1099-NEC khai b¨¢o c¨® ng¨¤y ??n h?n ???c ??y nhanh l¨¤ ng¨¤y 31 th¨¢ng 1.
M?c d¨´ TSO r?t khuy?n kh¨ªch vi?c s? d?ng h? th?ng FIRE ?? y¨ºu c?u gia h?n th?i gian n?p khi c¨® th?, nh?ng b?n c?ng c¨® th? s? d?ng M?u 8809 tr¨ºn gi?y. B?n ph?i n?p M?u 8809 ngay khi nh?n th?y r? r¨¤ng r?ng b?n c?n gia h?n th?i gian n?p, nh?ng kh?ng mu?n h?n ng¨¤y ??n h?n n?p t? khai m¨¤ b?n ?ang y¨ºu c?u ???c gia h?n. TSO x? l? c¨¢c y¨ºu c?u gia h?n th?i gian n?p b?t ??u v¨¤o th¨¢ng 1 c?a n?m m¨¤ c¨¢c t? khai ??n h?n n?p. H?y ch? TSO ph?n h?i trong 30 ng¨¤y ??i v?i y¨ºu c?u gia h?n n?p tr¨ºn gi?y. G?i th? qua ???ng b?u ?i?n ??n: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0209. ³Û¨º³Ü c?u gia h?n ???c g?i tr¨ºn M?u 8809 c? v¨¤/ho?c qua fax ??u kh?ng ???c ch?p nh?n.
³Û¨º³Ü c?u gia h?n cho s¨º-ri M?u 1099 (kh?ng bao g?m M?u 1099-NEC v¨¤ 1099-QA) c?ng c¨® th? ???c g?i b?ng ?i?n t? b?ng H? th?ng Ti?p nh?n T? khai th?ng tin (IRIS) (ti?ng Anh). Ng??i d¨´ng ?? ??ng k? c¨® TCC c?a IRIS c¨® th? truy c?p C?ng th?ng tin c?a Ng??i ?¨®ng thu? v¨¤ ch?n Request Automatic Extension (³Û¨º³Ü c?u gia h?n t? ??ng) t? b?ng ?i?u khi?n. N?p y¨ºu c?u gia h?n ngay khi b?n bi?t vi?c gia h?n th?i gian n?p h? s? l¨¤ c?n thi?t, nh?ng kh?ng ???c tr??c ng¨¤y 1 th¨¢ng 1 c?a n?m ??n h?n n?p t? khai. N?p y¨ºu c?u gia h?n ri¨ºng cho t?ng m? s? thu? (TIN) c?a t? ch?c ph¨¢t h¨¤nh. Sau khi g?i, b?n s? nh?n ???c x¨¢c nh?n ph¨º duy?t ngay l?p t?c xu?t hi?n tr¨ºn m¨¤n h¨¬nh n?u y¨ºu c?u ??y ??, ch¨ªnh x¨¢c v¨¤ k?p th?i. ?? bi?t th¨ºm th?ng tin, h?y tham kh?o ?n ph?m 5717, H? th?ng Ti?p nh?n T? khai th?ng tin (IRIS), H??ng d?n s? d?ng C?ng th?ng tin c?a Ng??i ?¨®ng thu? (ti?ng Anh) PDF.
M?u 8809-I ¨C S? d?ng M?u 8809-I, ??n xin Gia h?n th?i gian n?p M?u FATCA 8966 (ti?ng Anh) ?? y¨ºu c?u gia h?n t? ??ng 90 ng¨¤y ?? n?p M?u 8966 cho n?m thu? hi?n t?i. B?n n¨ºn n?p M?u 8809-I ngay khi bi?t m¨¬nh c?n gia h?n th?i gian n?p, nh?ng kh?ng ph?i tr??c ng¨¤y 1 th¨¢ng 1 c?a n?m c?n n?p v¨¤ b?n ph?i n?p m?u n¨¤y tr??c ng¨¤y ??n h?n n?p M?u 8966. N?u b?n ?ang n?p M?u 8809-I th? hai ?? y¨ºu c?u gia h?n th¨ºm do t¨¬nh ti?t gi?m nh? (ngo?i l? do kh¨® kh?n), h?y g?i M?u 8809-I tr??c ng¨¤y ??n h?n n?p M?u 8966 ???c gia h?n l?n ??u. G?i m?t y¨ºu c?u ri¨ºng cho m?i ng??i n?p m¨¤ y¨ºu c?u gia h?n th?i gian n?p. G?i y¨ºu c?u gia h?n qua ???ng b?u ?i?n ??n: Internal Revenue Service, FATCA, Stop 6052 AUSC, 3651 South IH 35, Austin, TX 78741.
M?u 7004 - S? d?ng M?u 7004, ??n xin t? ??ng Gia h?n Th?i gian N?p m?t s? T? khai thu? thu nh?p doanh nghi?p, Th?ng tin, v¨¤ c¨¢c T? khai kh¨¢c (ti?ng Anh) ?? y¨ºu c?u t? ??ng gia h?n th?i gian khai thu? thu nh?p doanh nghi?p, th?ng tin v¨¤ c¨¢c t? khai kh¨¢c. Vi?c gia h?n s? ???c c?p n?u b?n ?i?n ??y ?? M?u 7004, ??c t¨ªnh ?¨²ng m?c thu? (n?u c¨®), n?p M?u 7004 tr??c ng¨¤y ??n h?n c?a t? khai y¨ºu c?u gia h?n v¨¤ thanh to¨¢n b?t k? kho?n thu? n¨¤o ??n h?n. G?i y¨ºu c?u ri¨ºng cho t?ng ng??i n?p ??n y¨ºu c?u gia h?n th?i gian n?p ??n. ³Û¨º³Ü c?u gia h?n b?ng c¨¢ch g?i M?u 7004 t?i ??a ch? trong H??ng d?n cho M?u 7004 (ti?ng Anh) PDF.
M?u 15397 ¨C S? d?ng M?u 15397, ??n xin Gia h?n Th?i gian Cung c?p B¨¢o c¨¢o cho Ng??i nh?n (ti?ng Anh) PDF ?? y¨ºu c?u gia h?n th?i gian cung c?p b¨¢o c¨¢o cho ng??i nh?n b?ng c¨¢ch g?i m?u ??n qua fax t?i: Internal Revenue Service, Technical Services Operation, Attn: Extension of Time Coordinator, Fax: 877-477-0572 (trong Hoa K?) ho?c 304-579-4105 (Qu?c t?). Kh?ng g?i y¨ºu c?u gia h?n qua b?u ?i?n.
³Û¨º³Ü c?u c?a b?n ph?i ???c nh?n kh?ng mu?n h?n ng¨¤y m¨¤ b?n b¨¢o c¨¢o ??n h?n g?i cho ng??i nh?n. N?u y¨ºu c?u gia h?n c?a b?n ???c ch?p thu?n, th?ng th??ng b?n s? c¨® th¨ºm t?i ?a 30 ng¨¤y ?? cung c?p b¨¢o c¨¢o cho ng??i nh?n. ?? bi?t th¨ºm th?ng tin, h?y tham kh?o H??ng d?n t?ng qu¨¢t cho m?t s? T? khai th?ng tin nh?t ??nh (M?u 1096, 1097, 1098, 1099, 3921, 3922, 5498 v¨¤ W-2G) (ti?ng Anh) PDF.