Notice of Proposed Assessment – Senior Exemption Credit – Tax Years 2010 and 2011

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January 30, 2015

Purpose of bulletin

To inform staff that beginning January 27, 2015, we will start mailing approximately 3,000 Notices of Proposed Assessment (NPAs) regarding the Senior Exemption Credit (SEC) for tax years 2010 and 2011. We will continue mailing these NPAs through February 27, 2015.

Background of Audit Process

Audit staff is reviewing returns with claimed SEC because the qualifications for this credit are commonly misunderstood.

If the taxpayer does not qualify to claim the SEC, an NPA will be issued, disallowing the SEC.

NPA Senior Exemption Credit

The NPA explains the requirements for the SEC and why the taxpayer did not qualify to claim the credit.

For frequently asked questions, taxpayers may visit our website and search for Senior Exemption Credit.

Taxpayer Inquiries

Taxpayers may contact us directly at 800.852.2753 regarding the NPA.

If you receive a call from a taxpayer who received an NPA regarding SEC, advise them that they should respond by paying the additional liability by the due date on the notice.

If the taxpayer disagrees with the NPA, transfer the call to XXXXXX at XXXXX.

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