Artículo P.O. box.. P.O. box.

id="en_US_2025_publink1000170664"> P.O. box. If your post office doesn’t deliver mail to your street address and you have a P.O. box, enter your P.O. box number on the line for your present home address instead of your street address. Foreign address. If you have foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but do complete the spaces below that line (Foreign country name, Foreign province/state/county, and Foreign postal code). Don’t abbreviate the country name. Where Do I File? After you complete your return, you must send it to the IRS. If you must mail your return, mail it to the address shown in the Instructions for Form 1040. See File Electronically , earlier. What Happens After I File? After you send your return to the IRS, you may have some questions. This section discusses concerns you may have about recordkeeping, your refund, and what to do if you move. What Records Should I Keep? This part discusses why you should keep records, what kinds of records you should keep, and how long you should keep them. . You must keep records so that you can prepare a complete and accurate income tax return. The law doesn’t require any special form of records. However, you should keep all receipts, canceled checks or other proof of payment, and any other records to support any deductions or credits you claim. . If you file a claim for refund, you must be able to prove by your records that you have overpaid your tax. This part doesn’t discuss the records you should keep when operating a business. For information on business records, see Pub. 583. Why Keep Records? Good records help you: Identify sources of income. Your records can identify the sources of your income to help you separate business from nonbusiness income and taxable from nontaxable income. Keep track of expenses. You can use your records to identify expenses for which you can claim a deduction. This helps you determine if you can itemize deductions on your tax return. Keep track of the basis of property. You need to keep records that show the basis of your property. This includes the original cost or other basis of the property and any improvements you made. Prepare tax returns. You need records to prepare your tax return. Support items reported on tax returns. The IRS may question an item on your return. Your records will help you explain any item and arrive at the correct tax. If you can’t produce the correct documents, you may have to pay additional tax and be subject to penalties. Kinds of Records To Keep The IRS doesn’t require you to keep your records in a particular way. Keep them in a manner that allows you and the IRS to determine your correct tax. You can use your checkbook to keep a record of your income and expenses. You also need to keep documents, such as receipts and sales slips, that can help prove a deduction. In this section, you will find guidance about basic records that everyone should keep. The section also provides guidance about specific records you should keep for certain items. Electronic records. All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records. When you replace hard copy books and records, you must maintain the electronic storage systems for as long as they are material to the administration of tax law. For details on electronic storage system requirements, see Revenue Procedure 97-22, which is on page 9 of Internal Revenue Bulletin 1997-13 at IRS.gov/pub/irs-irbs/irb97-13.pdf . Copies of tax returns. You should keep copies of your tax returns as part of your tax records. They can help you prepare future tax returns, and you will need them if you file an amended return or are audited. Copies of your returns and other records can be helpful to your survivor or the executor or administrator of your estate. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income from your online account. To create or access your online account go to IRS.gov/Account . If necessary, you can request a copy of a return and all attachments (including Form W-2) from the IRS by using Form 4506. There is a charge for a copy of a return. For information on the cost and where to file, see the Instructions for Form 4506. If you just need information from your return, you can order a transcript in one of the following ways. Access your online account at IRS.gov/Account . Go to IRS.gov/Transcript . Use Form 4506-T or Form 4506T-EZ. Call 800-908-9946. There is no fee for a transcript. For more information, see Form 4506-T. Basic Records Basic records are documents that everybody should keep. These are the records that prove your income and expenses. If you own a home or investments, your basic records should contain documents related to those items. Income. Your basic records prove the amounts you report as income on your tax return. Your income may include wages, dividends, interest, and partnership or S corporation distributions. Your records can also prove that certain amounts aren’t taxable, such as tax-exempt interest. Note: If you receive a Form W-2, keep Copy C until you begin receiving social security benefits. This will help protect your benefits in case there is a question about your work record or earnings in a particular year. Expenses. Your basic records prove the expenses for which you claim a deduction (or credit) on your tax return. Your deductions may include alimony, charitable contributions, mortgage interest, and real estate taxes. You may also have childcare expenses for which you can claim a credit. Home. Your basic records should enable you to determine the basis or adjusted basis of your home. You need this information to determine if you have a gain or loss when you sell your home or to figure depreciation if you use part of your home for business purposes or for rent. Your records should show the purchase price, settlement or closing costs, and the cost of any improvements. They may also show any casualty losses deducted and insurance reimbursements for casualty losses. For detailed information on basis, including which settlement or closing costs are included in the basis of your home, see Pub. 551. When you sell your home, your records should show the sales price and any selling expenses, such as commissions. For information on selling your home, see Pub. 523. Investments. Your basic records should enable you to determine your basis in an investment and whether you have a gain or loss when you sell it. Investments include stocks, bonds, and mutual funds. Your records should show the purchase price, sales price, and commissions. They may also show any reinvested dividends, stock splits and dividends, load charges, and original issue discount (OID). For information on stocks, bonds, and mutual funds, see Pub. 550 and Pub. 551. Proof of Payment One of your basic records is proof of payment. You should keep these records to support certain amounts shown on your tax return. Proof of payment alone isn’t proof that the item claimed on your return is allowable. You should also keep other documents that will help prove that the item is allowable. Generally, you prove payment with a cash receipt, financial account statement, credit card statement, canceled check, or substitute check. If you make payments in cash, you should get a dated and signed receipt showing the amount and the reason for the payment. If you make payments using your bank account, you may be able to prove payment with an account statement. Account statements. You may be able to prove payment with a legible financial account statement prepared by your bank or other financial institution. Pay statements. You may have deductible expenses withheld from your paycheck, such as medical insurance premiums. You should keep your year-end or final pay statements as proof of payment of these expenses. How Long To Keep Records You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Generally, this means you must keep records that support items shown on your return until the period of limitations for that return runs out. The period of limitations is the period of time in which you can amend your return to claim a credit or refund or the IRS can assess additional tax. Table 1-6 contains the periods of limitations that apply to income tax returns. Unless otherwise stated, the years refer to the period beginning after the return was filed. Returns filed before the due date are treated as being filed on the due date. Table 1-6. Period of Limitations IF you... THEN the period is... 1 File a return and (2), (3), and (4) don’t apply to you, 3 years. 2 Don’t report income that you should and it is more than 25% of the gross income shown on your return, 6 years. 3 File a fraudulent return, No limit. 4 Don’t file a return, No limit. 5 File a claim for credit or refund after you filed your return, The later of 3 years or 2 years after tax was paid. 6 File a claim for a loss from worthless securities or bad debt deduction, 7 years. Property. Keep records relating to property until the period of limitations expires for the year in which you dispose of the property in a taxable disposition. You must keep these records to figure your basis for computing gain or loss when you sell or otherwise dispose of the property. Generally, if you received property in a nontaxable exchange, your basis in that property is the same as the basis of the property you gave up. You must keep the records on the old property, as well as the new property, until the period of limitations expires for the year in which you dispose of the new property in a taxable disposition. Refund Information You can go online to check the status of your 2025 refund 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail a paper return. If you filed F