If the prohibited act is corrected during the correction period, the second tier tax will not be assessed. If the tax has been assessed, it will be abated. If the tax has been collected, it will be credited or refunded as an overpayment.
An official website of the United States Government
ob体育
- Overview
- INFORMATION FOR…
- Individuals
- Business & Self Employed
- Charities and Nonprofits
- International Taxpayers
- Federal State and Local Governments
- Indian Tribal Governments
- Tax Exempt Bonds
- FILING FOR INDIVIDUALS
- How to ob体育
- When to ob体育
- Where to ob体育
- Update Your Information
- POPULAR
- Get Your Tax Record
- Apply for an Employer ID Number (EIN)
- Check Your Amended Return Status
- Get an Identity Protection PIN (IP PIN)
- ob体育 Your Taxes for Free
Pay
Refunds
Credits & Deductions
Forms & Instructions
- Overview
- POPULAR FORMS & INSTRUCTIONS
- Form 1040
- Form 1040 Instructions
- Form W-9
- Form 4506-T
- Form W-4
- Form 941
- Form W-2
- Form 9465
- POPULAR FOR TAX PROS
- Form 1040-X
- Form 2848
- Form W-7
- Circular 230
Private foundation excise taxes: Correction during correction period
- Individuals
- Businesses and self-employed
- Charities and nonprofits
- International taxpayers
- Governmental liaisons
- Federal, state and local governments
- Indian tribal governments
- Tax exempt bonds
- Taxpayer identification numbers (TIN)