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Little Rock Arkansas Form 886-H-DEP: What You Should Know

The paying agent may file electronically or may print and mail the return. This must be the last option when filing for an e-filed return. In most cases, the electronic filing agent must be the last option. If the filing agent returns to the original filed return and changes a Form or Schedule or makes an additional entry, file using this Form. See the instructions on the Form for an example of how to use this Form. Filing Agent You may want to use the payee's e-mail address if using e-Filing. Note that this e-mail address must be different from the payee's tax account number. E-Filing — IRS Tax Return Filing System You may want to use the payee's e-mail address if using e-Filing. Note that this e-mail address must be different from the payee's tax account number. NOTE: You may have difficulty in using this feature because your payee and/or payee's e-mail address has changed since the last Form 8453-EO filing. For more information, see IRS Form 8453-EO and Related Material. What Else You Need for an Exact Copy If you plan to file an exact copy with Form 8453, you will need additional information regarding the payment that must be received before filing and a form (also see the Forms and Publications Table for more information). If you have any questions, see Question 31 — How to File an Exact Copy of a Self-Employment Tax Return. How to Get Payment Information The payment information must be received by the payee within three months following the due date for the return. If the payment is sent earlier, you should check its postmarks. Failure to make a payment by the late payment date, if any, will result in a late payment penalty of at least 10% of the tax.

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