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2011 Income Tax Forms Individual

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2011 Income Tax Forms Individual

2011 income tax forms individual Index A Abroad, citizens living, filing requirements, U. 2011 income tax forms individual S. 2011 income tax forms individual Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 2011 income tax forms individual , Temporary absences. 2011 income tax forms individual , Temporary absences. 2011 income tax forms individual Accounting periods, joint returns, Accounting period. 2011 income tax forms individual Adopted child, Exception for adopted child. 2011 income tax forms individual , Adopted child. 2011 income tax forms individual , Adopted child. 2011 income tax forms individual Taxpayer identification number, Taxpayer identification numbers for adoptees. 2011 income tax forms individual Age Filing status determination, Age. 2011 income tax forms individual Gross income and filing requirements (Table 1), Table 1. 2011 income tax forms individual 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 2011 income tax forms individual Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 2011 income tax forms individual Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 2011 income tax forms individual (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 2011 income tax forms individual American citizens abroad, U. 2011 income tax forms individual S. 2011 income tax forms individual Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 2011 income tax forms individual Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 2011 income tax forms individual Dependency allotments, Armed Forces dependency allotments. 2011 income tax forms individual GI Bill benefits, Tuition payments and allowances under the GI Bill. 2011 income tax forms individual Military quarters allotments, Tax-exempt military quarters allowances. 2011 income tax forms individual Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 2011 income tax forms individual B Birth of child, Death or birth. 2011 income tax forms individual Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 2011 income tax forms individual S. 2011 income tax forms individual citizen or resident alien. 2011 income tax forms individual , Citizen or Resident Test, Child in Canada or Mexico. 2011 income tax forms individual Capital expenses, Capital expenses. 2011 income tax forms individual Child born alive, Child born alive. 2011 income tax forms individual Child care expenses, Child care expenses. 2011 income tax forms individual Child custody, Custodial parent and noncustodial parent. 2011 income tax forms individual Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2011 income tax forms individual Child tax credit, Child tax credit. 2011 income tax forms individual Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 2011 income tax forms individual , Death or birth. 2011 income tax forms individual Claiming parent, when child is head of household, Special rule for parent. 2011 income tax forms individual Custody of, Custodial parent and noncustodial parent. 2011 income tax forms individual Death of child, Death or birth. 2011 income tax forms individual , Death or birth. 2011 income tax forms individual Dividends of, Unearned income. 2011 income tax forms individual Filing requirements as dependents (Table 2), Table 2. 2011 income tax forms individual 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 2011 income tax forms individual 2013 Filing Requirements for Dependents , Unearned income. 2011 income tax forms individual Kidnapped, Kidnapped child. 2011 income tax forms individual , Kidnapped child. 2011 income tax forms individual Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 2011 income tax forms individual Church employees, filing requirements (Table 3), Table 3. 2011 income tax forms individual Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 2011 income tax forms individual S. 2011 income tax forms individual , filing requirements, U. 2011 income tax forms individual S. 2011 income tax forms individual Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 2011 income tax forms individual Community property states, Community property states. 2011 income tax forms individual Cousin, Cousin. 2011 income tax forms individual Custody of child, Custodial parent and noncustodial parent. 2011 income tax forms individual D Death Of child, Death or birth of child. 2011 income tax forms individual Of dependent, Death or birth. 2011 income tax forms individual , Death or birth. 2011 income tax forms individual Of spouse, Spouse died during the year. 2011 income tax forms individual , Spouse died. 2011 income tax forms individual , Spouse died before signing. 2011 income tax forms individual , Death of spouse. 2011 income tax forms individual Decedents, Spouse died during the year. 2011 income tax forms individual , Decedent's final return. 2011 income tax forms individual (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 2011 income tax forms individual Born and died within year, Born and died in 2013. 2011 income tax forms individual Child's earnings, Child's earnings. 2011 income tax forms individual Death of, Death or birth. 2011 income tax forms individual Earned income, Earned income. 2011 income tax forms individual Exemption for, Exemptions for Dependents Filing requirements, Table 2. 2011 income tax forms individual 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 2011 income tax forms individual Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 2011 income tax forms individual Disabled Child, Permanently and totally disabled. 2011 income tax forms individual Dependent, Disabled dependent working at sheltered workshop. 2011 income tax forms individual Divorced parents, Children of divorced or separated parents (or parents who live apart). 2011 income tax forms individual Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 2011 income tax forms individual Filing status, Divorced persons. 2011 income tax forms individual , Divorce and remarriage. 2011 income tax forms individual , Divorced persons. 2011 income tax forms individual Joint returns, responsibility for, Divorced taxpayer. 2011 income tax forms individual Personal exemption, Divorced or separated spouse. 2011 income tax forms individual Domestic help, no exemption for, Housekeepers, maids, or servants. 2011 income tax forms individual Dual-status taxpayers Exemptions, Dual-status taxpayers. 2011 income tax forms individual Joint returns not available, Nonresident alien or dual-status alien. 2011 income tax forms individual E Earned income Defined for purposes of standard deduction, Earned income defined. 2011 income tax forms individual Dependent filing requirements (Table 2), Table 2. 2011 income tax forms individual 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 2011 income tax forms individual Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 2011 income tax forms individual Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 2011 income tax forms individual Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 2011 income tax forms individual Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 2011 income tax forms individual Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 2011 income tax forms individual Determination of, Filing status. 2011 income tax forms individual , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 2011 income tax forms individual , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 2011 income tax forms individual ). 2011 income tax forms individual Foreign employment, filing requirements, U. 2011 income tax forms individual S. 2011 income tax forms individual Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 2011 income tax forms individual Form 1040 Personal exemption, Form 1040 filers. 2011 income tax forms individual Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2011 income tax forms individual , How to file. 2011 income tax forms individual , How to file. 2011 income tax forms individual Form 1040A Personal exemption, Form 1040A filers. 2011 income tax forms individual Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2011 income tax forms individual , How to file. 2011 income tax forms individual , How to file. 2011 income tax forms individual Form 1040EZ Personal exemption, Form 1040EZ filers. 2011 income tax forms individual Use of, How to file. 2011 income tax forms individual , How to file. 2011 income tax forms individual Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 2011 income tax forms individual Standard deduction, change to itemized deductions, Changing your mind. 2011 income tax forms individual Form 1099-B, Form 1099-B received. 2011 income tax forms individual Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 2011 income tax forms individual Form 8857, innocent spouse relief, Relief from joint responsibility. 2011 income tax forms individual Form SS-5, social security number request, No SSN. 2011 income tax forms individual Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 2011 income tax forms individual Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 2011 income tax forms individual Foster care payments and expenses, Foster care payments and expenses. 2011 income tax forms individual , Foster care. 2011 income tax forms individual Foster child, Foster child. 2011 income tax forms individual , Foster care payments and expenses. 2011 income tax forms individual , Foster child. 2011 income tax forms individual , Foster care. 2011 income tax forms individual Free tax services, Free help with your tax return. 2011 income tax forms individual Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 2011 income tax forms individual Gross income Defined, Gross income. 2011 income tax forms individual Filing requirements (Table 1), Table 1. 2011 income tax forms individual 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 2011 income tax forms individual 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 2011 income tax forms individual Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 2011 income tax forms individual Exemption for spouse, Head of household. 2011 income tax forms individual Filing requirements (Table 1), Table 1. 2011 income tax forms individual 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 2011 income tax forms individual Help (see Tax help) Home Aged, home for, Home for the aged. 2011 income tax forms individual Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 2011 income tax forms individual I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 2011 income tax forms individual Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 2011 income tax forms individual Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 2011 income tax forms individual Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 2011 income tax forms individual Innocent spouse relief, Relief from joint responsibility. 2011 income tax forms individual Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 2011 income tax forms individual IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 2011 income tax forms individual Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 2011 income tax forms individual When to itemize, When to itemize. 2011 income tax forms individual ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 2011 income tax forms individual J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 2011 income tax forms individual Dependents on, Joint return. 2011 income tax forms individual Personal exemption, Joint return. 2011 income tax forms individual K Kidnapped children Qualifying child, Kidnapped child. 2011 income tax forms individual Qualifying relative, Kidnapped child. 2011 income tax forms individual Widow(er) with dependent child, Death or birth. 2011 income tax forms individual L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 2011 income tax forms individual Local law violated, Local law violated. 2011 income tax forms individual Lodging, Lodging. 2011 income tax forms individual Losses, rental real estate, Rental activity losses. 2011 income tax forms individual M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 2011 income tax forms individual Exemption for spouse, Separate return. 2011 income tax forms individual Itemized deductions, Married persons who filed separate returns. 2011 income tax forms individual Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 2011 income tax forms individual Filing status, Married persons. 2011 income tax forms individual Medical insurance premiums, Medical insurance premiums. 2011 income tax forms individual Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 2011 income tax forms individual Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 2011 income tax forms individual S. 2011 income tax forms individual citizen or resident alien. 2011 income tax forms individual , Citizen or Resident Test, Child in Canada or Mexico. 2011 income tax forms individual Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 2011 income tax forms individual S. 2011 income tax forms individual national. 2011 income tax forms individual Nonresident aliens, Nonresident aliens. 2011 income tax forms individual Dependents, Taxpayer identification numbers for aliens. 2011 income tax forms individual Exemptions, Nonresident aliens. 2011 income tax forms individual Joint return, Nonresident alien or dual-status alien. 2011 income tax forms individual Spouse, Nonresident alien spouse. 2011 income tax forms individual Taxpayer identification number, Taxpayer identification numbers for aliens. 2011 income tax forms individual O Overseas taxpayers, U. 2011 income tax forms individual S. 2011 income tax forms individual Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 2011 income tax forms individual Parents who never married, Parents who never married. 2011 income tax forms individual Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 2011 income tax forms individual Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 2011 income tax forms individual Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 2011 income tax forms individual Rental losses, Rental activity losses. 2011 income tax forms individual Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 2011 income tax forms individual Scholarships, Earned income. 2011 income tax forms individual , Scholarships. 2011 income tax forms individual , Gross income defined. 2011 income tax forms individual , Do Not Include in Total Support , Earned income defined. 2011 income tax forms individual Self-employed persons Filing requirements (Table 3), Table 3. 2011 income tax forms individual Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 2011 income tax forms individual Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 2011 income tax forms individual Separated taxpayers Filing status, Considered married. 2011 income tax forms individual , Married persons living apart. 2011 income tax forms individual Living apart but not legally separated, Considered married. 2011 income tax forms individual Personal exemption, Divorced or separated spouse. 2011 income tax forms individual Signatures, joint returns, Signing a joint return. 2011 income tax forms individual Single taxpayers Filing status, Unmarried persons. 2011 income tax forms individual , Single Gross income filing requirements (Table 1), Table 1. 2011 income tax forms individual 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 2011 income tax forms individual Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 2011 income tax forms individual Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 2011 income tax forms individual Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 2011 income tax forms individual , Spouse died before signing. 2011 income tax forms individual , Death of spouse. 2011 income tax forms individual Dual-status alien spouse, Nonresident alien or dual-status alien. 2011 income tax forms individual Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 2011 income tax forms individual Nonresident alien, Nonresident alien spouse. 2011 income tax forms individual Signing joint returns, Signing a joint return. 2011 income tax forms individual Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 2011 income tax forms individual Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 2011 income tax forms individual Stillborn child, Stillborn child. 2011 income tax forms individual Students Defined, Student defined. 2011 income tax forms individual Foreign, Foreign students' place of residence. 2011 income tax forms individual Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 2011 income tax forms individual 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 2011 income tax forms individual Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 2011 income tax forms individual , Death or birth. 2011 income tax forms individual T Tables and figures, Keeping Up a Home, Worksheet 2. 2011 income tax forms individual Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 2011 income tax forms individual 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 2011 income tax forms individual 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 2011 income tax forms individual Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 2011 income tax forms individual Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 2011 income tax forms individual , Temporary absences. 2011 income tax forms individual Tiebreaker rules, Tiebreaker rules. 2011 income tax forms individual Tips, reporting of (Table 3), Table 3. 2011 income tax forms individual Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 2011 income tax forms individual U U. 2011 income tax forms individual S. 2011 income tax forms individual citizen or resident, Citizen or Resident Test U. 2011 income tax forms individual S. 2011 income tax forms individual citizens filing abroad, filing requirements Filing requirements, U. 2011 income tax forms individual S. 2011 income tax forms individual Citizens or Resident Aliens Living Abroad U. 2011 income tax forms individual S. 2011 income tax forms individual national, U. 2011 income tax forms individual S. 2011 income tax forms individual national. 2011 income tax forms individual U. 2011 income tax forms individual S. 2011 income tax forms individual possessions, income from, Individuals With Income From U. 2011 income tax forms individual S. 2011 income tax forms individual Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 2011 income tax forms individual ). 2011 income tax forms individual What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 2011 income tax forms individual Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 2011 income tax forms individual Worksheet for Determining Support Prev  Up     Home   More Online Publications
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The 2011 Income Tax Forms Individual

2011 income tax forms individual 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). 2011 income tax forms individual Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. 2011 income tax forms individual Laundering means converting “dirty” or illegally-gained money to “clean” money. 2011 income tax forms individual The government can often trace this laundered money through the payments you report. 2011 income tax forms individual Laws passed by Congress require you to report these payments. 2011 income tax forms individual 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. 2011 income tax forms individual The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. 2011 income tax forms individual 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. 2011 income tax forms individual 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. 2011 income tax forms individual Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. 2011 income tax forms individual However, you do not have to file Form 8300 if the transaction is not related to your trade or business. 2011 income tax forms individual 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. 2011 income tax forms individual Transaction defined. 2011 income tax forms individual    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. 2011 income tax forms individual Person defined. 2011 income tax forms individual   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. 2011 income tax forms individual   Exempt organizations, including employee plans, are also “persons. 2011 income tax forms individual ” 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. 2011 income tax forms individual Foreign transactions. 2011 income tax forms individual   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. 2011 income tax forms individual 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. 2011 income tax forms individual Bail received by court clerks. 2011 income tax forms individual   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. 2011 income tax forms individual For more information about the rules that apply to court clerks, see Section 1. 2011 income tax forms individual 6050I-2 of the Income Tax Regulations. 2011 income tax forms individual 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). 2011 income tax forms individual 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. 2011 income tax forms individual Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. 2011 income tax forms individual ” Cash does not include a check drawn on an individual's personal account. 2011 income tax forms individual 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. 2011 income tax forms individual 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. 2011 income tax forms individual Example 1. 2011 income tax forms individual You are a coin dealer. 2011 income tax forms individual Bob Green buys gold coins from you for $13,200. 2011 income tax forms individual He pays for them with $6,200 in U. 2011 income tax forms individual S. 2011 income tax forms individual currency and a cashier's check having a face amount of $7,000. 2011 income tax forms individual The cashier's check is treated as cash. 2011 income tax forms individual You have received more than $10,000 cash and must file Form 8300 for this transaction. 2011 income tax forms individual Example 2. 2011 income tax forms individual You are a retail jeweler. 2011 income tax forms individual Mary North buys an item of jewelry from you for $12,000. 2011 income tax forms individual She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. 2011 income tax forms individual Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. 2011 income tax forms individual You do not have to file Form 8300. 2011 income tax forms individual Example 3. 2011 income tax forms individual You are a boat dealer. 2011 income tax forms individual Emily Jones buys a boat from you for $16,500. 2011 income tax forms individual She pays for it with a cashier's check payable to you in the amount of $16,500. 2011 income tax forms individual The cashier's check is not treated as cash because its face amount is more than $10,000. 2011 income tax forms individual You do not have to file Form 8300 for this transaction. 2011 income tax forms individual 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. 2011 income tax forms individual 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). 2011 income tax forms individual For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. 2011 income tax forms individual The car is a consumer durable even if you sell it to a buyer who will use it in a business. 2011 income tax forms individual A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). 2011 income tax forms individual 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. 2011 income tax forms individual 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. 2011 income tax forms individual Example. 2011 income tax forms individual You are a travel agent. 2011 income tax forms individual Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. 2011 income tax forms individual He also asks you to book hotel rooms and admission tickets for the group. 2011 income tax forms individual In payment, he gives you two money orders, each for $6,000. 2011 income tax forms individual You have received more than $10,000 cash in this designated reporting transaction. 2011 income tax forms individual You must file Form 8300. 2011 income tax forms individual Retail sale. 2011 income tax forms individual   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. 2011 income tax forms individual   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. 2011 income tax forms individual This includes any sales of items that will be resold. 2011 income tax forms individual Broker or intermediary. 2011 income tax forms individual   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. 2011 income tax forms individual 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. 2011 income tax forms individual Exception for certain bank loans. 2011 income tax forms individual   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. 2011 income tax forms individual 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. 2011 income tax forms individual Example. 2011 income tax forms individual You are a car dealer. 2011 income tax forms individual Mandy White buys a new car from you for $11,500. 2011 income tax forms individual She pays you with $2,000 of U. 2011 income tax forms individual S. 2011 income tax forms individual currency and a cashier's check for $9,500 payable to you and her. 2011 income tax forms individual 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. 2011 income tax forms individual For this reason, the cashier's check is not treated as cash. 2011 income tax forms individual You do not have to file Form 8300 for the transaction. 2011 income tax forms individual Exception for certain installment sales. 2011 income tax forms individual   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). 2011 income tax forms individual 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. 2011 income tax forms individual Exception for certain down payment plans. 2011 income tax forms individual   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. 2011 income tax forms individual 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. 2011 income tax forms individual You receive it more than 60 days before the date of sale. 2011 income tax forms individual 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. 2011 income tax forms individual Exception for travel and entertainment. 2011 income tax forms individual   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. 2011 income tax forms individual 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. 2011 income tax forms individual You receive it more than 60 days before the date on which the final payment is due. 2011 income tax forms individual 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. 2011 income tax forms individual Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. 2011 income tax forms individual If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. 2011 income tax forms individual If you do not know a person's TIN, you have to ask for it. 2011 income tax forms individual You may be subject to penalties for an incorrect or missing TIN. 2011 income tax forms individual There are three types of TINs. 2011 income tax forms individual The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). 2011 income tax forms individual 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). 2011 income tax forms individual An ITIN has nine digits, similar to an SSN. 2011 income tax forms individual The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). 2011 income tax forms individual Exception. 2011 income tax forms individual   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. 2011 income tax forms individual S. 2011 income tax forms individual 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. 2011 income tax forms individual 1441-1(e)(2) or (3) or 1. 2011 income tax forms individual 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. 2011 income tax forms individual 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. 2011 income tax forms individual S. 2011 income tax forms individual citizen or resident. 2011 income tax forms individual 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. 2011 income tax forms individual 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. 2011 income tax forms individual 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. 2011 income tax forms individual Because they total $12,000 (more than $10,000), you must file Form 8300. 2011 income tax forms individual More than 24 hours between transactions. 2011 income tax forms individual   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. 2011 income tax forms individual   For example, you are a travel agent. 2011 income tax forms individual A client pays you $8,000 in cash for a trip. 2011 income tax forms individual Two days later, the same client pays you $3,000 more in cash to include another person on the trip. 2011 income tax forms individual These are related transactions, and you must file Form 8300 to report them. 2011 income tax forms individual 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. 2011 income tax forms individual 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. 2011 income tax forms individual If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. 2011 income tax forms individual Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. 2011 income tax forms individual When, Where, and What To File The amount you receive and when you receive it determine when you must file. 2011 income tax forms individual Generally, you must file Form 8300 within 15 days after receiving a payment. 2011 income tax forms individual 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. 2011 income tax forms individual More than one payment. 2011 income tax forms individual   In some transactions, the buyer may arrange to pay you in cash installment payments. 2011 income tax forms individual If the first payment is more than $10,000, you must file Form 8300 within 15 days. 2011 income tax forms individual 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. 2011 income tax forms individual When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. 2011 income tax forms individual   After you file Form 8300, you must start a new count of cash payments received from that buyer. 2011 income tax forms individual 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. 2011 income tax forms individual You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. 2011 income tax forms individual   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. 2011 income tax forms individual Example. 2011 income tax forms individual On January 10, you receive a cash payment of $11,000. 2011 income tax forms individual 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. 2011 income tax forms individual By January 25, you must file a Form 8300 for the $11,000 payment. 2011 income tax forms individual By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. 2011 income tax forms individual Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. 2011 income tax forms individual Complete the form in its entirety (Parts I-IV) and include the amended information. 2011 income tax forms individual Do not attach a copy of the original report. 2011 income tax forms individual Where to file. 2011 income tax forms individual   Mail the form to the address given in the Form 8300 instructions. 2011 income tax forms individual Required statement to buyer. 2011 income tax forms individual   You must give a written or electronic statement to each person named on any Form 8300 you must file. 2011 income tax forms individual You can give the statement electronically only if the recipient agrees to receive it in that format. 2011 income tax forms individual 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. 2011 income tax forms individual It must state that you are also reporting this information to the IRS. 2011 income tax forms individual   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. 2011 income tax forms individual    You must keep a copy of every Form 8300 you file for 5 years. 2011 income tax forms individual Examples Example 1. 2011 income tax forms individual Pat Brown is the sales manager for Small Town Cars. 2011 income tax forms individual On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. 2011 income tax forms individual Pat asks for identification from Jane to get the necessary information to complete Form 8300. 2011 income tax forms individual A filled-in form is shown in this publication. 2011 income tax forms individual Pat must mail the form to the address shown in the form's instructions by January 21, 2009. 2011 income tax forms individual He must also send a statement to Jane by January 31, 2010. 2011 income tax forms individual Example 2. 2011 income tax forms individual 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. 2011 income tax forms individual 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). 2011 income tax forms individual Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. 2011 income tax forms individual However, he could report it if he felt it was a suspicious transaction. 2011 income tax forms individual 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. 2011 income tax forms individual 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). 2011 income tax forms individual 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. 2011 income tax forms individual 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. 2011 income tax forms individual These dollar amounts are based on Section 3571 of Title 18 of the U. 2011 income tax forms individual S. 2011 income tax forms individual Code. 2011 income tax forms individual 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. 2011 income tax forms individual This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. 2011 income tax forms individual Structuring means breaking up a large cash transaction into small cash transactions. 2011 income tax forms individual 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. 2011 income tax forms individual By selecting the method that is best for you, you will have quick and easy access to tax help. 2011 income tax forms individual Free help with your return. 2011 income tax forms individual   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2011 income tax forms individual 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. 2011 income tax forms individual 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. 2011 income tax forms individual To find the nearest VITA or TCE site, visit IRS. 2011 income tax forms individual gov or call 1-800-906-9887 or 1-800-829-1040. 2011 income tax forms individual   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 income tax forms individual To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2011 income tax forms individual aarp. 2011 income tax forms individual org/money/taxaide. 2011 income tax forms individual   For more information on these programs, go to IRS. 2011 income tax forms individual gov and enter keyword “VITA” in the upper right-hand corner. 2011 income tax forms individual Internet. 2011 income tax forms individual You can access the IRS website at IRS. 2011 income tax forms individual gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. 2011 income tax forms individual Go to IRS. 2011 income tax forms individual gov and click on Where's My Refund. 2011 income tax forms individual 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. 2011 income tax forms individual If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2011 income tax forms individual 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. 2011 income tax forms individual E-file your return. 2011 income tax forms individual Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2011 income tax forms individual Download forms, including talking tax forms, instructions, and publications. 2011 income tax forms individual Order IRS products online. 2011 income tax forms individual Research your tax questions online. 2011 income tax forms individual Search publications online by topic or keyword. 2011 income tax forms individual Use the online Internal Revenue Code, regulations, or other official guidance. 2011 income tax forms individual View Internal Revenue Bulletins (IRBs) published in the last few years. 2011 income tax forms individual Figure your withholding allowances using the withholding calculator online at  www. 2011 income tax forms individual irs. 2011 income tax forms individual gov/individuals. 2011 income tax forms individual Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. 2011 income tax forms individual irs. 2011 income tax forms individual gov/individuals. 2011 income tax forms individual Sign up to receive local and national tax news by email. 2011 income tax forms individual Get information on starting and operating a small business. 2011 income tax forms individual Phone. 2011 income tax forms individual Many services are available by phone. 2011 income tax forms individual   Ordering forms, instructions, and publications. 2011 income tax forms individual Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2011 income tax forms individual You should receive your order within 10 days. 2011 income tax forms individual Asking tax questions. 2011 income tax forms individual Call the IRS with your tax questions at 1-800-829-1040. 2011 income tax forms individual Solving problems. 2011 income tax forms individual You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2011 income tax forms individual An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2011 income tax forms individual Call your local Taxpayer Assistance Center for an appointment. 2011 income tax forms individual To find the number, go to www. 2011 income tax forms individual irs. 2011 income tax forms individual gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 income tax forms individual TTY/TDD equipment. 2011 income tax forms individual If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2011 income tax forms individual TeleTax topics. 2011 income tax forms individual Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2011 income tax forms individual Refund information. 2011 income tax forms individual You can check the status of your refund on the new IRS phone app. 2011 income tax forms individual Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. 2011 income tax forms individual IRS2Go is a new way to provide you with information and tools. 2011 income tax forms individual 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). 2011 income tax forms individual 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. 2011 income tax forms individual If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2011 income tax forms individual 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. 2011 income tax forms individual 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. 2011 income tax forms individual Other refund information. 2011 income tax forms individual To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2011 income tax forms individual Evaluating the quality of our telephone services. 2011 income tax forms individual To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2011 income tax forms individual One method is for a second IRS representative to listen in on or record random telephone calls. 2011 income tax forms individual Another is to ask some callers to complete a short survey at the end of the call. 2011 income tax forms individual Walk-in. 2011 income tax forms individual Many products and services are available on a walk-in basis. 2011 income tax forms individual   Products. 2011 income tax forms individual You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 income tax forms individual 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. 2011 income tax forms individual Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2011 income tax forms individual Services. 2011 income tax forms individual You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2011 income tax forms individual An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 income tax forms individual 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. 2011 income tax forms individual No appointment is necessary—just walk in. 2011 income tax forms individual If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2011 income tax forms individual A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2011 income tax forms individual If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2011 income tax forms individual All other issues will be handled without an appointment. 2011 income tax forms individual To find the number of your local office, go to www. 2011 income tax forms individual irs. 2011 income tax forms individual gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 income tax forms individual Mail. 2011 income tax forms individual You can send your order for forms, instructions, and publications to the address below. 2011 income tax forms individual You should receive a response within 10 days after your request is received. 2011 income tax forms individual  Internal Revenue Service 1201 N. 2011 income tax forms individual Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2011 income tax forms individual   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 income tax forms individual Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2011 income tax forms individual 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. 2011 income tax forms individual Remember, the worst thing you can do is nothing at all. 2011 income tax forms individual   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. 2011 income tax forms individual You face (or your business is facing) an immediate threat of adverse action. 2011 income tax forms individual 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. 2011 income tax forms individual   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2011 income tax forms individual You will be assigned to one advocate who will be with you at every turn. 2011 income tax forms individual We have offices in every state, the District of Columbia, and Puerto Rico. 2011 income tax forms individual Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2011 income tax forms individual And our services are always free. 2011 income tax forms individual   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2011 income tax forms individual Our tax toolkit at www. 2011 income tax forms individual TaxpayerAdvocate. 2011 income tax forms individual irs. 2011 income tax forms individual gov can help you understand these rights. 2011 income tax forms individual   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. 2011 income tax forms individual irs. 2011 income tax forms individual gov/advocate. 2011 income tax forms individual You can also call our toll-free number at 1-877-777-4778. 2011 income tax forms individual   TAS also handles large-scale or systemic problems that affect many taxpayers. 2011 income tax forms individual If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2011 income tax forms individual irs. 2011 income tax forms individual gov/advocate. 2011 income tax forms individual Low Income Taxpayer Clinics (LITCs). 2011 income tax forms individual   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2011 income tax forms individual Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2011 income tax forms individual 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. 2011 income tax forms individual Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2011 income tax forms individual For more information and to find a clinic near you, see the LITC page on www. 2011 income tax forms individual irs. 2011 income tax forms individual gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 income tax forms individual This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2011 income tax forms individual Free tax services. 2011 income tax forms individual   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2011 income tax forms individual Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2011 income tax forms individual The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2011 income tax forms individual The majority of the information and services listed in this publication are available to you free of charge. 2011 income tax forms individual If there is a fee associated with a resource or service, it is listed in the publication. 2011 income tax forms individual   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2011 income tax forms individual DVD for tax products. 2011 income tax forms individual You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2011 income tax forms individual Prior-year forms, instructions, and publications. 2011 income tax forms individual Tax Map: an electronic research tool and finding aid. 2011 income tax forms individual Tax law frequently asked questions. 2011 income tax forms individual Tax Topics from the IRS telephone response system. 2011 income tax forms individual Internal Revenue Code—Title 26 of the U. 2011 income tax forms individual S. 2011 income tax forms individual Code. 2011 income tax forms individual Links to other Internet based Tax Research Materials. 2011 income tax forms individual Fill-in, print, and save features for most tax forms. 2011 income tax forms individual Internal Revenue Bulletins. 2011 income tax forms individual Toll-free and email technical support. 2011 income tax forms individual Two releases during the year. 2011 income tax forms individual  – The first release will ship the beginning of January. 2011 income tax forms individual  – The final release will ship the beginning of March. 2011 income tax forms individual Purchase the DVD from National Technical Information Service (NTIS) at www. 2011 income tax forms individual irs. 2011 income tax forms individual 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). 2011 income tax forms individual This image is too large to be displayed in the current screen. 2011 income tax forms individual Please click the link to view the image. 2011 income tax forms individual Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications