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1040ez Booklet

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1040ez Booklet

1040ez booklet Index A Accidentes, Pérdidas deducibles. 1040ez booklet , Pérdidas no deducibles. 1040ez booklet Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. 1040ez booklet , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. 1040ez booklet Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. 1040ez booklet Cambio de idea, Si cambia de idea. 1040ez booklet Declaración enmendada, Declaración enmendada. 1040ez booklet Documento escrito requerido, Documento escrito requerido. 1040ez booklet Límite de 3 años, Límite de 3 años. 1040ez booklet Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. 1040ez booklet Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. 1040ez booklet Valor justo de mercado de, Valor de automóviles. 1040ez booklet Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. 1040ez booklet , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. 1040ez booklet Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. 1040ez booklet Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. 1040ez booklet Pago adelantado, Pago adelantado. 1040ez booklet Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. 1040ez booklet Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. 1040ez booklet Bienes extraviados o perdidos, Bienes extraviados o perdidos. 1040ez booklet Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. 1040ez booklet Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. 1040ez booklet Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. 1040ez booklet C Comentarios sobre la publicación, Comentarios y sugerencias. 1040ez booklet Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. 1040ez booklet Cómo calcular una pérdida, Comprobación de las pérdidas por robo. 1040ez booklet Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. 1040ez booklet Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. 1040ez booklet , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. 1040ez booklet Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. 1040ez booklet Tabla 1, Tabla 1. 1040ez booklet Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. 1040ez booklet Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. 1040ez booklet Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. 1040ez booklet , Contribuyentes casados. 1040ez booklet Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. 1040ez booklet Gastos imprevistos, Gastos afines. 1040ez booklet Jardines, Jardines. 1040ez booklet Limpieza, Costos de limpieza y reparaciones. 1040ez booklet Protección, Costos de protección. 1040ez booklet Reparaciones, Costos de limpieza y reparaciones. 1040ez booklet Reposición, Costos de reposición. 1040ez booklet Tasaciones, Costos de fotografías y tasaciones. 1040ez booklet Costos de limpieza, Costos de limpieza y reparaciones. 1040ez booklet Costos de protección, Costos de protección. 1040ez booklet Costos de reparación, Costos de limpieza y reparaciones. 1040ez booklet Costos de reposición, Costos de reposición. 1040ez booklet D Declaración enmendada, Declaración enmendada. 1040ez booklet Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. 1040ez booklet Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. 1040ez booklet , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. 1040ez booklet Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. 1040ez booklet Documentación de la pérdida, Comprobación de las pérdidas por robo. 1040ez booklet Donaciones en efectivo, Donaciones en efectivo. 1040ez booklet E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. 1040ez booklet Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). 1040ez booklet Expropiaciones forzosas, Expropiaciones forzosas. 1040ez booklet F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. 1040ez booklet Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. 1040ez booklet Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. 1040ez booklet Formulario 1040, Anexo A, Bienes de uso personal. 1040ez booklet Formulario 1040, Anexo D, Bienes de uso personal. 1040ez booklet Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. 1040ez booklet Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. 1040ez booklet Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. 1040ez booklet G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. 1040ez booklet Reembolsos, Ganancias por reembolsos. 1040ez booklet Gastos afines, Gastos afines. 1040ez booklet Gastos imprevistos, Gastos afines. 1040ez booklet I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. 1040ez booklet L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. 1040ez booklet Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. 1040ez booklet Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. 1040ez booklet Pérdidas en zonas de desastre, Pérdida de inventario por desastre. 1040ez booklet Pérdida de madera en pie, Pérdida de madera en pie. 1040ez booklet Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. 1040ez booklet Cuándo declarar, Si cambia de idea. 1040ez booklet (Tabla 3), Tabla 3. 1040ez booklet Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. 1040ez booklet Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. 1040ez booklet Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. 1040ez booklet , Tabla 3. 1040ez booklet Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. 1040ez booklet Pérdidas deducibles, Pérdidas deducibles. 1040ez booklet Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. 1040ez booklet Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. 1040ez booklet Cuándo deducir, Cuándo deducir la pérdida. 1040ez booklet Tabla 3, Tabla 3. 1040ez booklet Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. 1040ez booklet Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. 1040ez booklet , Pérdidas en Zonas de Desastre Documentación, Documentación. 1040ez booklet Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. 1040ez booklet Inventario, Pérdida de inventario por desastre. 1040ez booklet Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. 1040ez booklet Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. 1040ez booklet Plazos Tributarios Aplazados, Zona de desastre con cobertura. 1040ez booklet Préstamo federal cancelado, Préstamo federal cancelado. 1040ez booklet Reglas para vivienda principal, Vivienda principal en zona de desastre. 1040ez booklet , Ganancias. 1040ez booklet Vivienda inhabitable, Vivienda inhabitable por desastre. 1040ez booklet Pérdidas en zonas de desastre, Pérdida del inquilino. 1040ez booklet Pérdidas no deducibles, Pérdidas no deducibles. 1040ez booklet Pérdidas por hecho fortuito, Tabla 3. 1040ez booklet Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. 1040ez booklet Cuándo declarar, Pérdidas. 1040ez booklet Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. 1040ez booklet Deterioro progresivo, Deterioro progresivo. 1040ez booklet Pérdidas deducibles, Pérdidas deducibles. 1040ez booklet Pérdidas no deducibles, Pérdidas no deducibles. 1040ez booklet Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. 1040ez booklet Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. 1040ez booklet Comprobación de las, Comprobación de las pérdidas por robo. 1040ez booklet Cuándo declarar, Pérdidas. 1040ez booklet Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. 1040ez booklet Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). 1040ez booklet Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. 1040ez booklet Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. 1040ez booklet Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. 1040ez booklet Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. 1040ez booklet Cuándo declarar, Pérdida del inquilino. 1040ez booklet Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. 1040ez booklet Propiedad de reposición Base de, Base de la propiedad de reposición. 1040ez booklet Vivienda principal, Vivienda principal repuesta. 1040ez booklet Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. 1040ez booklet Reducción de intereses y multas, Reducción de intereses y multas. 1040ez booklet Reducción de multas, Reducción de intereses y multas. 1040ez booklet Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. 1040ez booklet Donaciones en efectivo, Donaciones en efectivo. 1040ez booklet Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. 1040ez booklet Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. 1040ez booklet Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. 1040ez booklet S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. 1040ez booklet Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. 1040ez booklet Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. 1040ez booklet Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. 1040ez booklet Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. 1040ez booklet Sugerencias para la publicación, Comentarios y sugerencias. 1040ez booklet T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. 1040ez booklet Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. 1040ez booklet Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. 1040ez booklet Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. 1040ez booklet , Costos de fotografías y tasaciones. 1040ez booklet V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. 1040ez booklet Valor sentimental, Valor sentimental. 1040ez booklet Prev  Up     Home   More Online Publications
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The 1040ez Booklet

1040ez booklet Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040ez booklet Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. 1040ez booklet Laundering means converting “dirty” or illegally-gained money to “clean” money. 1040ez booklet The government can often trace this laundered money through the payments you report. 1040ez booklet Laws passed by Congress require you to report these payments. 1040ez booklet Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. 1040ez booklet The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. 1040ez booklet Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. 1040ez booklet For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. 1040ez booklet Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. 1040ez booklet However, you do not have to file Form 8300 if the transaction is not related to your trade or business. 1040ez booklet For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. 1040ez booklet Transaction defined. 1040ez booklet    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. 1040ez booklet Person defined. 1040ez booklet   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. 1040ez booklet   Exempt organizations, including employee plans, are also “persons. 1040ez booklet ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. 1040ez booklet Foreign transactions. 1040ez booklet   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. 1040ez booklet However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. 1040ez booklet Bail received by court clerks. 1040ez booklet   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. 1040ez booklet For more information about the rules that apply to court clerks, see Section 1. 1040ez booklet 6050I-2 of the Income Tax Regulations. 1040ez booklet What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). 1040ez booklet What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. 1040ez booklet Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. 1040ez booklet ” Cash does not include a check drawn on an individual's personal account. 1040ez booklet A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. 1040ez booklet These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. 1040ez booklet Example 1. 1040ez booklet You are a coin dealer. 1040ez booklet Bob Green buys gold coins from you for $13,200. 1040ez booklet He pays for them with $6,200 in U. 1040ez booklet S. 1040ez booklet currency and a cashier's check having a face amount of $7,000. 1040ez booklet The cashier's check is treated as cash. 1040ez booklet You have received more than $10,000 cash and must file Form 8300 for this transaction. 1040ez booklet Example 2. 1040ez booklet You are a retail jeweler. 1040ez booklet Mary North buys an item of jewelry from you for $12,000. 1040ez booklet She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. 1040ez booklet Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. 1040ez booklet You do not have to file Form 8300. 1040ez booklet Example 3. 1040ez booklet You are a boat dealer. 1040ez booklet Emily Jones buys a boat from you for $16,500. 1040ez booklet She pays for it with a cashier's check payable to you in the amount of $16,500. 1040ez booklet The cashier's check is not treated as cash because its face amount is more than $10,000. 1040ez booklet You do not have to file Form 8300 for this transaction. 1040ez booklet Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. 1040ez booklet A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). 1040ez booklet For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. 1040ez booklet The car is a consumer durable even if you sell it to a buyer who will use it in a business. 1040ez booklet A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). 1040ez booklet Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. 1040ez booklet To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. 1040ez booklet Example. 1040ez booklet You are a travel agent. 1040ez booklet Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. 1040ez booklet He also asks you to book hotel rooms and admission tickets for the group. 1040ez booklet In payment, he gives you two money orders, each for $6,000. 1040ez booklet You have received more than $10,000 cash in this designated reporting transaction. 1040ez booklet You must file Form 8300. 1040ez booklet Retail sale. 1040ez booklet   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. 1040ez booklet   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. 1040ez booklet This includes any sales of items that will be resold. 1040ez booklet Broker or intermediary. 1040ez booklet   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. 1040ez booklet Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. 1040ez booklet Exception for certain bank loans. 1040ez booklet   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. 1040ez booklet As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. 1040ez booklet Example. 1040ez booklet You are a car dealer. 1040ez booklet Mandy White buys a new car from you for $11,500. 1040ez booklet She pays you with $2,000 of U. 1040ez booklet S. 1040ez booklet currency and a cashier's check for $9,500 payable to you and her. 1040ez booklet You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. 1040ez booklet For this reason, the cashier's check is not treated as cash. 1040ez booklet You do not have to file Form 8300 for the transaction. 1040ez booklet Exception for certain installment sales. 1040ez booklet   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). 1040ez booklet However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. 1040ez booklet Exception for certain down payment plans. 1040ez booklet   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. 1040ez booklet You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. 1040ez booklet You receive it more than 60 days before the date of sale. 1040ez booklet You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. 1040ez booklet Exception for travel and entertainment. 1040ez booklet   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. 1040ez booklet You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. 1040ez booklet You receive it more than 60 days before the date on which the final payment is due. 1040ez booklet You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. 1040ez booklet Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. 1040ez booklet If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. 1040ez booklet If you do not know a person's TIN, you have to ask for it. 1040ez booklet You may be subject to penalties for an incorrect or missing TIN. 1040ez booklet There are three types of TINs. 1040ez booklet The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). 1040ez booklet The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). 1040ez booklet An ITIN has nine digits, similar to an SSN. 1040ez booklet The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). 1040ez booklet Exception. 1040ez booklet   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. 1040ez booklet S. 1040ez booklet trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. 1040ez booklet 1441-1(e)(2) or (3) or 1. 1040ez booklet 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. 1040ez booklet 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. 1040ez booklet S. 1040ez booklet citizen or resident. 1040ez booklet What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. 1040ez booklet If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. 1040ez booklet For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. 1040ez booklet Because they total $12,000 (more than $10,000), you must file Form 8300. 1040ez booklet More than 24 hours between transactions. 1040ez booklet   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. 1040ez booklet   For example, you are a travel agent. 1040ez booklet A client pays you $8,000 in cash for a trip. 1040ez booklet Two days later, the same client pays you $3,000 more in cash to include another person on the trip. 1040ez booklet These are related transactions, and you must file Form 8300 to report them. 1040ez booklet What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. 1040ez booklet A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. 1040ez booklet If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. 1040ez booklet Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. 1040ez booklet When, Where, and What To File The amount you receive and when you receive it determine when you must file. 1040ez booklet Generally, you must file Form 8300 within 15 days after receiving a payment. 1040ez booklet If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. 1040ez booklet More than one payment. 1040ez booklet   In some transactions, the buyer may arrange to pay you in cash installment payments. 1040ez booklet If the first payment is more than $10,000, you must file Form 8300 within 15 days. 1040ez booklet If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. 1040ez booklet When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. 1040ez booklet   After you file Form 8300, you must start a new count of cash payments received from that buyer. 1040ez booklet If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. 1040ez booklet You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. 1040ez booklet   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. 1040ez booklet Example. 1040ez booklet On January 10, you receive a cash payment of $11,000. 1040ez booklet You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. 1040ez booklet By January 25, you must file a Form 8300 for the $11,000 payment. 1040ez booklet By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. 1040ez booklet Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. 1040ez booklet Complete the form in its entirety (Parts I-IV) and include the amended information. 1040ez booklet Do not attach a copy of the original report. 1040ez booklet Where to file. 1040ez booklet   Mail the form to the address given in the Form 8300 instructions. 1040ez booklet Required statement to buyer. 1040ez booklet   You must give a written or electronic statement to each person named on any Form 8300 you must file. 1040ez booklet You can give the statement electronically only if the recipient agrees to receive it in that format. 1040ez booklet The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. 1040ez booklet It must state that you are also reporting this information to the IRS. 1040ez booklet   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. 1040ez booklet    You must keep a copy of every Form 8300 you file for 5 years. 1040ez booklet Examples Example 1. 1040ez booklet Pat Brown is the sales manager for Small Town Cars. 1040ez booklet On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. 1040ez booklet Pat asks for identification from Jane to get the necessary information to complete Form 8300. 1040ez booklet A filled-in form is shown in this publication. 1040ez booklet Pat must mail the form to the address shown in the form's instructions by January 21, 2009. 1040ez booklet He must also send a statement to Jane by January 31, 2010. 1040ez booklet Example 2. 1040ez booklet Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. 1040ez booklet Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). 1040ez booklet Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. 1040ez booklet However, he could report it if he felt it was a suspicious transaction. 1040ez booklet Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. 1040ez booklet If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). 1040ez booklet There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. 1040ez booklet If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. 1040ez booklet These dollar amounts are based on Section 3571 of Title 18 of the U. 1040ez booklet S. 1040ez booklet Code. 1040ez booklet The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. 1040ez booklet This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. 1040ez booklet Structuring means breaking up a large cash transaction into small cash transactions. 1040ez booklet How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040ez booklet By selecting the method that is best for you, you will have quick and easy access to tax help. 1040ez booklet Free help with your return. 1040ez booklet   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040ez booklet The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez booklet Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez booklet To find the nearest VITA or TCE site, visit IRS. 1040ez booklet gov or call 1-800-906-9887 or 1-800-829-1040. 1040ez booklet   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez booklet To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 1040ez booklet aarp. 1040ez booklet org/money/taxaide. 1040ez booklet   For more information on these programs, go to IRS. 1040ez booklet gov and enter keyword “VITA” in the upper right-hand corner. 1040ez booklet Internet. 1040ez booklet You can access the IRS website at IRS. 1040ez booklet gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. 1040ez booklet Go to IRS. 1040ez booklet gov and click on Where's My Refund. 1040ez booklet Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040ez booklet If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez booklet Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez booklet E-file your return. 1040ez booklet Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040ez booklet Download forms, including talking tax forms, instructions, and publications. 1040ez booklet Order IRS products online. 1040ez booklet Research your tax questions online. 1040ez booklet Search publications online by topic or keyword. 1040ez booklet Use the online Internal Revenue Code, regulations, or other official guidance. 1040ez booklet View Internal Revenue Bulletins (IRBs) published in the last few years. 1040ez booklet Figure your withholding allowances using the withholding calculator online at  www. 1040ez booklet irs. 1040ez booklet gov/individuals. 1040ez booklet Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. 1040ez booklet irs. 1040ez booklet gov/individuals. 1040ez booklet Sign up to receive local and national tax news by email. 1040ez booklet Get information on starting and operating a small business. 1040ez booklet Phone. 1040ez booklet Many services are available by phone. 1040ez booklet   Ordering forms, instructions, and publications. 1040ez booklet Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040ez booklet You should receive your order within 10 days. 1040ez booklet Asking tax questions. 1040ez booklet Call the IRS with your tax questions at 1-800-829-1040. 1040ez booklet Solving problems. 1040ez booklet You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040ez booklet An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040ez booklet Call your local Taxpayer Assistance Center for an appointment. 1040ez booklet To find the number, go to www. 1040ez booklet irs. 1040ez booklet gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez booklet TTY/TDD equipment. 1040ez booklet If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040ez booklet TeleTax topics. 1040ez booklet Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040ez booklet Refund information. 1040ez booklet You can check the status of your refund on the new IRS phone app. 1040ez booklet Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. 1040ez booklet IRS2Go is a new way to provide you with information and tools. 1040ez booklet To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 1040ez booklet Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040ez booklet If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez booklet Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez booklet If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 1040ez booklet Other refund information. 1040ez booklet To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 1040ez booklet Evaluating the quality of our telephone services. 1040ez booklet To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040ez booklet One method is for a second IRS representative to listen in on or record random telephone calls. 1040ez booklet Another is to ask some callers to complete a short survey at the end of the call. 1040ez booklet Walk-in. 1040ez booklet Many products and services are available on a walk-in basis. 1040ez booklet   Products. 1040ez booklet You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez booklet Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 1040ez booklet Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040ez booklet Services. 1040ez booklet You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040ez booklet An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez booklet If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040ez booklet No appointment is necessary—just walk in. 1040ez booklet If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040ez booklet A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040ez booklet If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040ez booklet All other issues will be handled without an appointment. 1040ez booklet To find the number of your local office, go to www. 1040ez booklet irs. 1040ez booklet gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez booklet Mail. 1040ez booklet You can send your order for forms, instructions, and publications to the address below. 1040ez booklet You should receive a response within 10 days after your request is received. 1040ez booklet  Internal Revenue Service 1201 N. 1040ez booklet Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 1040ez booklet   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez booklet Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040ez booklet We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 1040ez booklet Remember, the worst thing you can do is nothing at all. 1040ez booklet   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez booklet You face (or your business is facing) an immediate threat of adverse action. 1040ez booklet You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 1040ez booklet   If you qualify for our help, we’ll do everything we can to get your problem resolved. 1040ez booklet You will be assigned to one advocate who will be with you at every turn. 1040ez booklet We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez booklet Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 1040ez booklet And our services are always free. 1040ez booklet   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040ez booklet Our tax toolkit at www. 1040ez booklet TaxpayerAdvocate. 1040ez booklet irs. 1040ez booklet gov can help you understand these rights. 1040ez booklet   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 1040ez booklet irs. 1040ez booklet gov/advocate. 1040ez booklet You can also call our toll-free number at 1-877-777-4778. 1040ez booklet   TAS also handles large-scale or systemic problems that affect many taxpayers. 1040ez booklet If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040ez booklet irs. 1040ez booklet gov/advocate. 1040ez booklet Low Income Taxpayer Clinics (LITCs). 1040ez booklet   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040ez booklet Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040ez booklet These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 1040ez booklet Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040ez booklet For more information and to find a clinic near you, see the LITC page on www. 1040ez booklet irs. 1040ez booklet gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez booklet This publication is also available by calling 1-800-829-3676 or at your local IRS office. 1040ez booklet Free tax services. 1040ez booklet   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040ez booklet Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040ez booklet The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040ez booklet The majority of the information and services listed in this publication are available to you free of charge. 1040ez booklet If there is a fee associated with a resource or service, it is listed in the publication. 1040ez booklet   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040ez booklet DVD for tax products. 1040ez booklet You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040ez booklet Prior-year forms, instructions, and publications. 1040ez booklet Tax Map: an electronic research tool and finding aid. 1040ez booklet Tax law frequently asked questions. 1040ez booklet Tax Topics from the IRS telephone response system. 1040ez booklet Internal Revenue Code—Title 26 of the U. 1040ez booklet S. 1040ez booklet Code. 1040ez booklet Links to other Internet based Tax Research Materials. 1040ez booklet Fill-in, print, and save features for most tax forms. 1040ez booklet Internal Revenue Bulletins. 1040ez booklet Toll-free and email technical support. 1040ez booklet Two releases during the year. 1040ez booklet  – The first release will ship the beginning of January. 1040ez booklet  – The final release will ship the beginning of March. 1040ez booklet Purchase the DVD from National Technical Information Service (NTIS) at www. 1040ez booklet irs. 1040ez booklet gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 1040ez booklet This image is too large to be displayed in the current screen. 1040ez booklet Please click the link to view the image. 1040ez booklet Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications