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2013 1040ez Tax Form

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2013 1040ez Tax Form

2013 1040ez tax form 15. 2013 1040ez tax form   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. 2013 1040ez tax form . 2013 1040ez tax form  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2013 1040ez tax form NIIT is a 3. 2013 1040ez tax form 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 2013 1040ez tax form NIIT may need to be included when calculating your estimated tax. 2013 1040ez tax form For more information, see Publication 505,Tax Withholding and Estimated Tax. 2013 1040ez tax form Additional Medicare Tax. 2013 1040ez tax form  For tax years beginning in 2013, a 0. 2013 1040ez tax form 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. 2013 1040ez tax form You may need to include this amount when figuring your estimated tax. 2013 1040ez tax form For more information, see Publication 505. 2013 1040ez tax form Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. 2013 1040ez tax form See Publication 505 for the general rules and requirements for paying estimated tax. 2013 1040ez tax form If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. 2013 1040ez tax form Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. 2013 1040ez tax form S. 2013 1040ez tax form Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. 2013 1040ez tax form Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. 2013 1040ez tax form If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. 2013 1040ez tax form Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. 2013 1040ez tax form See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. 2013 1040ez tax form See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. 2013 1040ez tax form Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. 2013 1040ez tax form On a joint return, you must add your spouse's gross income to your gross income. 2013 1040ez tax form To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. 2013 1040ez tax form Wages, salaries, tips, etc. 2013 1040ez tax form Taxable interest. 2013 1040ez tax form Ordinary dividends. 2013 1040ez tax form Taxable refunds, credits, or offsets of state and local income taxes. 2013 1040ez tax form Alimony. 2013 1040ez tax form Gross business income from Schedule C (Form 1040). 2013 1040ez tax form Gross business receipts from Schedule C-EZ (Form 1040). 2013 1040ez tax form Capital gains from Schedule D (Form 1040). 2013 1040ez tax form Losses are not netted against gains. 2013 1040ez tax form Gains on sales of business property. 2013 1040ez tax form Taxable IRA distributions, pensions, annuities, and social security benefits. 2013 1040ez tax form Gross rental income from Schedule E (Form 1040). 2013 1040ez tax form Gross royalty income from Schedule E (Form 1040). 2013 1040ez tax form Taxable net income from an estate or trust reported on Schedule E (Form 1040). 2013 1040ez tax form Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). 2013 1040ez tax form Gross farm rental income from Form 4835. 2013 1040ez tax form Gross farm income from Schedule F (Form 1040). 2013 1040ez tax form Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). 2013 1040ez tax form Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). 2013 1040ez tax form Unemployment compensation. 2013 1040ez tax form Other income not included with any of the items listed above. 2013 1040ez tax form Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. 2013 1040ez tax form It includes the following amounts. 2013 1040ez tax form Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. 2013 1040ez tax form Income from a plantation, ranch, nursery, range, orchard, or oyster bed. 2013 1040ez tax form Crop shares for the use of your land. 2013 1040ez tax form Gains from sales of draft, breeding, dairy, or sporting livestock. 2013 1040ez tax form Gross income from farming is the total of the following amounts from your tax return. 2013 1040ez tax form Gross farm income from Schedule F (Form 1040). 2013 1040ez tax form Gross farm rental income from Form 4835. 2013 1040ez tax form Gross farm income from Schedule E (Form 1040), Parts II and III. 2013 1040ez tax form Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. 2013 1040ez tax form For more information about income from farming, see chapter 3. 2013 1040ez tax form Farm income does not include any of the following: Wages you receive as a farm employee. 2013 1040ez tax form Income you receive from contract grain harvesting and hauling with workers and machines you furnish. 2013 1040ez tax form Gains you receive from the sale of farm land and depreciable farm equipment. 2013 1040ez tax form Percentage From Farming Figure your gross income from all sources, discussed earlier. 2013 1040ez tax form Then figure your gross income from farming, discussed earlier. 2013 1040ez tax form Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. 2013 1040ez tax form Example 1. 2013 1040ez tax form Jane Smith had the following total gross income and farm gross income amounts in 2013. 2013 1040ez tax form Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). 2013 1040ez tax form However, that loss is not netted against the gain to figure Ms. 2013 1040ez tax form Smith's total gross income or her gross farm income. 2013 1040ez tax form Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. 2013 1040ez tax form 64). 2013 1040ez tax form Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. 2013 1040ez tax form You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. 2013 1040ez tax form You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. 2013 1040ez tax form 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. 2013 1040ez tax form If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. 2013 1040ez tax form See Required Annual Payment , next, for details. 2013 1040ez tax form Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. 2013 1040ez tax form Example 2. 2013 1040ez tax form Assume the same fact as in Example 1. 2013 1040ez tax form Ms. 2013 1040ez tax form Smith's gross farm income is only 64% of her total income. 2013 1040ez tax form Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. 2013 1040ez tax form However, she does qualify if at least two-thirds of her 2012 gross income was from farming. 2013 1040ez tax form Example 3. 2013 1040ez tax form Assume the same facts as in Example 1 except that Ms. 2013 1040ez tax form Smith's farm income from Schedule F was $90,000 instead of $75,000. 2013 1040ez tax form This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). 2013 1040ez tax form She qualifies to use the special estimated tax rules for qualified farmers, since 67. 2013 1040ez tax form 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . 2013 1040ez tax form 679). 2013 1040ez tax form Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. 2013 1040ez tax form Apply the following special rules for qualified farmers to the worksheet. 2013 1040ez tax form On line 14a, multiply line 13c by 662/3% (. 2013 1040ez tax form 6667). 2013 1040ez tax form On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. 2013 1040ez tax form For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. 2013 1040ez tax form For more information, see chapter 4 of Publication 505. 2013 1040ez tax form Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. 2013 1040ez tax form Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. 2013 1040ez tax form See the instructions for Form 2210-F. 2013 1040ez tax form Figure 15-1. 2013 1040ez tax form Estimated Tax for Farmers Please click here for the text description of the image. 2013 1040ez tax form Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. 2013 1040ez tax form You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. 2013 1040ez tax form If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. 2013 1040ez tax form Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 2013 1040ez tax form Prev  Up  Next   Home   More Online Publications
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Birmingham, AL

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Birmingham, AL 35205

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Boaz, AL 35957

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The 2013 1040ez Tax Form

2013 1040ez tax form 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). 2013 1040ez tax form Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. 2013 1040ez tax form Laundering means converting “dirty” or illegally-gained money to “clean” money. 2013 1040ez tax form The government can often trace this laundered money through the payments you report. 2013 1040ez tax form Laws passed by Congress require you to report these payments. 2013 1040ez tax form 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. 2013 1040ez tax form The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. 2013 1040ez tax form 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. 2013 1040ez tax form 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. 2013 1040ez tax form Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. 2013 1040ez tax form However, you do not have to file Form 8300 if the transaction is not related to your trade or business. 2013 1040ez tax form 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. 2013 1040ez tax form Transaction defined. 2013 1040ez tax form    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. 2013 1040ez tax form Person defined. 2013 1040ez tax form   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. 2013 1040ez tax form   Exempt organizations, including employee plans, are also “persons. 2013 1040ez tax form ” 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. 2013 1040ez tax form Foreign transactions. 2013 1040ez tax form   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. 2013 1040ez tax form 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. 2013 1040ez tax form Bail received by court clerks. 2013 1040ez tax form   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. 2013 1040ez tax form For more information about the rules that apply to court clerks, see Section 1. 2013 1040ez tax form 6050I-2 of the Income Tax Regulations. 2013 1040ez tax form 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). 2013 1040ez tax form 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. 2013 1040ez tax form Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. 2013 1040ez tax form ” Cash does not include a check drawn on an individual's personal account. 2013 1040ez tax form 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. 2013 1040ez tax form 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. 2013 1040ez tax form Example 1. 2013 1040ez tax form You are a coin dealer. 2013 1040ez tax form Bob Green buys gold coins from you for $13,200. 2013 1040ez tax form He pays for them with $6,200 in U. 2013 1040ez tax form S. 2013 1040ez tax form currency and a cashier's check having a face amount of $7,000. 2013 1040ez tax form The cashier's check is treated as cash. 2013 1040ez tax form You have received more than $10,000 cash and must file Form 8300 for this transaction. 2013 1040ez tax form Example 2. 2013 1040ez tax form You are a retail jeweler. 2013 1040ez tax form Mary North buys an item of jewelry from you for $12,000. 2013 1040ez tax form She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. 2013 1040ez tax form Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. 2013 1040ez tax form You do not have to file Form 8300. 2013 1040ez tax form Example 3. 2013 1040ez tax form You are a boat dealer. 2013 1040ez tax form Emily Jones buys a boat from you for $16,500. 2013 1040ez tax form She pays for it with a cashier's check payable to you in the amount of $16,500. 2013 1040ez tax form The cashier's check is not treated as cash because its face amount is more than $10,000. 2013 1040ez tax form You do not have to file Form 8300 for this transaction. 2013 1040ez tax form 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. 2013 1040ez tax form 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). 2013 1040ez tax form For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. 2013 1040ez tax form The car is a consumer durable even if you sell it to a buyer who will use it in a business. 2013 1040ez tax form A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). 2013 1040ez tax form 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. 2013 1040ez tax form 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. 2013 1040ez tax form Example. 2013 1040ez tax form You are a travel agent. 2013 1040ez tax form Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. 2013 1040ez tax form He also asks you to book hotel rooms and admission tickets for the group. 2013 1040ez tax form In payment, he gives you two money orders, each for $6,000. 2013 1040ez tax form You have received more than $10,000 cash in this designated reporting transaction. 2013 1040ez tax form You must file Form 8300. 2013 1040ez tax form Retail sale. 2013 1040ez tax form   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. 2013 1040ez tax form   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. 2013 1040ez tax form This includes any sales of items that will be resold. 2013 1040ez tax form Broker or intermediary. 2013 1040ez tax form   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. 2013 1040ez tax form 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. 2013 1040ez tax form Exception for certain bank loans. 2013 1040ez tax form   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. 2013 1040ez tax form 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. 2013 1040ez tax form Example. 2013 1040ez tax form You are a car dealer. 2013 1040ez tax form Mandy White buys a new car from you for $11,500. 2013 1040ez tax form She pays you with $2,000 of U. 2013 1040ez tax form S. 2013 1040ez tax form currency and a cashier's check for $9,500 payable to you and her. 2013 1040ez tax form 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. 2013 1040ez tax form For this reason, the cashier's check is not treated as cash. 2013 1040ez tax form You do not have to file Form 8300 for the transaction. 2013 1040ez tax form Exception for certain installment sales. 2013 1040ez tax form   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). 2013 1040ez tax form 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. 2013 1040ez tax form Exception for certain down payment plans. 2013 1040ez tax form   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. 2013 1040ez tax form 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. 2013 1040ez tax form You receive it more than 60 days before the date of sale. 2013 1040ez tax form 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. 2013 1040ez tax form Exception for travel and entertainment. 2013 1040ez tax form   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. 2013 1040ez tax form 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. 2013 1040ez tax form You receive it more than 60 days before the date on which the final payment is due. 2013 1040ez tax form 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. 2013 1040ez tax form Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. 2013 1040ez tax form If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. 2013 1040ez tax form If you do not know a person's TIN, you have to ask for it. 2013 1040ez tax form You may be subject to penalties for an incorrect or missing TIN. 2013 1040ez tax form There are three types of TINs. 2013 1040ez tax form The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). 2013 1040ez tax form 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). 2013 1040ez tax form An ITIN has nine digits, similar to an SSN. 2013 1040ez tax form The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). 2013 1040ez tax form Exception. 2013 1040ez tax form   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. 2013 1040ez tax form S. 2013 1040ez tax form 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. 2013 1040ez tax form 1441-1(e)(2) or (3) or 1. 2013 1040ez tax form 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. 2013 1040ez tax form 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. 2013 1040ez tax form S. 2013 1040ez tax form citizen or resident. 2013 1040ez tax form 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. 2013 1040ez tax form 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. 2013 1040ez tax form 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. 2013 1040ez tax form Because they total $12,000 (more than $10,000), you must file Form 8300. 2013 1040ez tax form More than 24 hours between transactions. 2013 1040ez tax form   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. 2013 1040ez tax form   For example, you are a travel agent. 2013 1040ez tax form A client pays you $8,000 in cash for a trip. 2013 1040ez tax form Two days later, the same client pays you $3,000 more in cash to include another person on the trip. 2013 1040ez tax form These are related transactions, and you must file Form 8300 to report them. 2013 1040ez tax form 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. 2013 1040ez tax form 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. 2013 1040ez tax form If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. 2013 1040ez tax form Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. 2013 1040ez tax form When, Where, and What To File The amount you receive and when you receive it determine when you must file. 2013 1040ez tax form Generally, you must file Form 8300 within 15 days after receiving a payment. 2013 1040ez tax form 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. 2013 1040ez tax form More than one payment. 2013 1040ez tax form   In some transactions, the buyer may arrange to pay you in cash installment payments. 2013 1040ez tax form If the first payment is more than $10,000, you must file Form 8300 within 15 days. 2013 1040ez tax form 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. 2013 1040ez tax form When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. 2013 1040ez tax form   After you file Form 8300, you must start a new count of cash payments received from that buyer. 2013 1040ez tax form 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. 2013 1040ez tax form You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. 2013 1040ez tax form   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. 2013 1040ez tax form Example. 2013 1040ez tax form On January 10, you receive a cash payment of $11,000. 2013 1040ez tax form 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. 2013 1040ez tax form By January 25, you must file a Form 8300 for the $11,000 payment. 2013 1040ez tax form By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. 2013 1040ez tax form Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. 2013 1040ez tax form Complete the form in its entirety (Parts I-IV) and include the amended information. 2013 1040ez tax form Do not attach a copy of the original report. 2013 1040ez tax form Where to file. 2013 1040ez tax form   Mail the form to the address given in the Form 8300 instructions. 2013 1040ez tax form Required statement to buyer. 2013 1040ez tax form   You must give a written or electronic statement to each person named on any Form 8300 you must file. 2013 1040ez tax form You can give the statement electronically only if the recipient agrees to receive it in that format. 2013 1040ez tax form 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. 2013 1040ez tax form It must state that you are also reporting this information to the IRS. 2013 1040ez tax form   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. 2013 1040ez tax form    You must keep a copy of every Form 8300 you file for 5 years. 2013 1040ez tax form Examples Example 1. 2013 1040ez tax form Pat Brown is the sales manager for Small Town Cars. 2013 1040ez tax form On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. 2013 1040ez tax form Pat asks for identification from Jane to get the necessary information to complete Form 8300. 2013 1040ez tax form A filled-in form is shown in this publication. 2013 1040ez tax form Pat must mail the form to the address shown in the form's instructions by January 21, 2009. 2013 1040ez tax form He must also send a statement to Jane by January 31, 2010. 2013 1040ez tax form Example 2. 2013 1040ez tax form 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. 2013 1040ez tax form 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). 2013 1040ez tax form Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. 2013 1040ez tax form However, he could report it if he felt it was a suspicious transaction. 2013 1040ez tax form 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. 2013 1040ez tax form 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). 2013 1040ez tax form 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. 2013 1040ez tax form 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. 2013 1040ez tax form These dollar amounts are based on Section 3571 of Title 18 of the U. 2013 1040ez tax form S. 2013 1040ez tax form Code. 2013 1040ez tax form 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. 2013 1040ez tax form This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. 2013 1040ez tax form Structuring means breaking up a large cash transaction into small cash transactions. 2013 1040ez tax form 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. 2013 1040ez tax form By selecting the method that is best for you, you will have quick and easy access to tax help. 2013 1040ez tax form Free help with your return. 2013 1040ez tax form   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2013 1040ez tax form 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. 2013 1040ez tax form 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. 2013 1040ez tax form To find the nearest VITA or TCE site, visit IRS. 2013 1040ez tax form gov or call 1-800-906-9887 or 1-800-829-1040. 2013 1040ez tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2013 1040ez tax form To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2013 1040ez tax form aarp. 2013 1040ez tax form org/money/taxaide. 2013 1040ez tax form   For more information on these programs, go to IRS. 2013 1040ez tax form gov and enter keyword “VITA” in the upper right-hand corner. 2013 1040ez tax form Internet. 2013 1040ez tax form You can access the IRS website at IRS. 2013 1040ez tax form gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. 2013 1040ez tax form Go to IRS. 2013 1040ez tax form gov and click on Where's My Refund. 2013 1040ez tax form 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. 2013 1040ez tax form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2013 1040ez tax form 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. 2013 1040ez tax form E-file your return. 2013 1040ez tax form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2013 1040ez tax form Download forms, including talking tax forms, instructions, and publications. 2013 1040ez tax form Order IRS products online. 2013 1040ez tax form Research your tax questions online. 2013 1040ez tax form Search publications online by topic or keyword. 2013 1040ez tax form Use the online Internal Revenue Code, regulations, or other official guidance. 2013 1040ez tax form View Internal Revenue Bulletins (IRBs) published in the last few years. 2013 1040ez tax form Figure your withholding allowances using the withholding calculator online at  www. 2013 1040ez tax form irs. 2013 1040ez tax form gov/individuals. 2013 1040ez tax form Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. 2013 1040ez tax form irs. 2013 1040ez tax form gov/individuals. 2013 1040ez tax form Sign up to receive local and national tax news by email. 2013 1040ez tax form Get information on starting and operating a small business. 2013 1040ez tax form Phone. 2013 1040ez tax form Many services are available by phone. 2013 1040ez tax form   Ordering forms, instructions, and publications. 2013 1040ez tax form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2013 1040ez tax form You should receive your order within 10 days. 2013 1040ez tax form Asking tax questions. 2013 1040ez tax form Call the IRS with your tax questions at 1-800-829-1040. 2013 1040ez tax form Solving problems. 2013 1040ez tax form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2013 1040ez tax form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2013 1040ez tax form Call your local Taxpayer Assistance Center for an appointment. 2013 1040ez tax form To find the number, go to www. 2013 1040ez tax form irs. 2013 1040ez tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2013 1040ez tax form TTY/TDD equipment. 2013 1040ez tax form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2013 1040ez tax form TeleTax topics. 2013 1040ez tax form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2013 1040ez tax form Refund information. 2013 1040ez tax form You can check the status of your refund on the new IRS phone app. 2013 1040ez tax form Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. 2013 1040ez tax form IRS2Go is a new way to provide you with information and tools. 2013 1040ez tax form 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). 2013 1040ez tax form 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. 2013 1040ez tax form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2013 1040ez tax form 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. 2013 1040ez tax form 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. 2013 1040ez tax form Other refund information. 2013 1040ez tax form To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2013 1040ez tax form Evaluating the quality of our telephone services. 2013 1040ez tax form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2013 1040ez tax form One method is for a second IRS representative to listen in on or record random telephone calls. 2013 1040ez tax form Another is to ask some callers to complete a short survey at the end of the call. 2013 1040ez tax form Walk-in. 2013 1040ez tax form Many products and services are available on a walk-in basis. 2013 1040ez tax form   Products. 2013 1040ez tax form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2013 1040ez tax form 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. 2013 1040ez tax form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2013 1040ez tax form Services. 2013 1040ez tax form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2013 1040ez tax form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2013 1040ez tax form 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. 2013 1040ez tax form No appointment is necessary—just walk in. 2013 1040ez tax form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2013 1040ez tax form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2013 1040ez tax form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2013 1040ez tax form All other issues will be handled without an appointment. 2013 1040ez tax form To find the number of your local office, go to www. 2013 1040ez tax form irs. 2013 1040ez tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2013 1040ez tax form Mail. 2013 1040ez tax form You can send your order for forms, instructions, and publications to the address below. 2013 1040ez tax form You should receive a response within 10 days after your request is received. 2013 1040ez tax form  Internal Revenue Service 1201 N. 2013 1040ez tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2013 1040ez tax form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2013 1040ez tax form Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2013 1040ez tax form 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. 2013 1040ez tax form Remember, the worst thing you can do is nothing at all. 2013 1040ez tax form   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. 2013 1040ez tax form You face (or your business is facing) an immediate threat of adverse action. 2013 1040ez tax form 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. 2013 1040ez tax form   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2013 1040ez tax form You will be assigned to one advocate who will be with you at every turn. 2013 1040ez tax form We have offices in every state, the District of Columbia, and Puerto Rico. 2013 1040ez tax form Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2013 1040ez tax form And our services are always free. 2013 1040ez tax form   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2013 1040ez tax form Our tax toolkit at www. 2013 1040ez tax form TaxpayerAdvocate. 2013 1040ez tax form irs. 2013 1040ez tax form gov can help you understand these rights. 2013 1040ez tax form   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. 2013 1040ez tax form irs. 2013 1040ez tax form gov/advocate. 2013 1040ez tax form You can also call our toll-free number at 1-877-777-4778. 2013 1040ez tax form   TAS also handles large-scale or systemic problems that affect many taxpayers. 2013 1040ez tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2013 1040ez tax form irs. 2013 1040ez tax form gov/advocate. 2013 1040ez tax form Low Income Taxpayer Clinics (LITCs). 2013 1040ez tax form   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2013 1040ez tax form Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2013 1040ez tax form 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. 2013 1040ez tax form Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2013 1040ez tax form For more information and to find a clinic near you, see the LITC page on www. 2013 1040ez tax form irs. 2013 1040ez tax form gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2013 1040ez tax form This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2013 1040ez tax form Free tax services. 2013 1040ez tax form   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2013 1040ez tax form Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2013 1040ez tax form The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2013 1040ez tax form The majority of the information and services listed in this publication are available to you free of charge. 2013 1040ez tax form If there is a fee associated with a resource or service, it is listed in the publication. 2013 1040ez tax form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2013 1040ez tax form DVD for tax products. 2013 1040ez tax form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2013 1040ez tax form Prior-year forms, instructions, and publications. 2013 1040ez tax form Tax Map: an electronic research tool and finding aid. 2013 1040ez tax form Tax law frequently asked questions. 2013 1040ez tax form Tax Topics from the IRS telephone response system. 2013 1040ez tax form Internal Revenue Code—Title 26 of the U. 2013 1040ez tax form S. 2013 1040ez tax form Code. 2013 1040ez tax form Links to other Internet based Tax Research Materials. 2013 1040ez tax form Fill-in, print, and save features for most tax forms. 2013 1040ez tax form Internal Revenue Bulletins. 2013 1040ez tax form Toll-free and email technical support. 2013 1040ez tax form Two releases during the year. 2013 1040ez tax form  – The first release will ship the beginning of January. 2013 1040ez tax form  – The final release will ship the beginning of March. 2013 1040ez tax form Purchase the DVD from National Technical Information Service (NTIS) at www. 2013 1040ez tax form irs. 2013 1040ez tax form 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). 2013 1040ez tax form This image is too large to be displayed in the current screen. 2013 1040ez tax form Please click the link to view the image. 2013 1040ez tax form Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications