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Amended Tax Forms

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Amended Tax Forms

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

Amended tax forms 4. Amended tax forms   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Amended tax forms General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Amended tax forms This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Amended tax forms A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Amended tax forms You can enter into more than one salary reduction agreement during a year. Amended tax forms More than one 403(b) account. Amended tax forms If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Amended tax forms 403(b) plan and another retirement plan. Amended tax forms If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Amended tax forms The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Amended tax forms Roth contribution program. Amended tax forms   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Amended tax forms Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Amended tax forms   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Amended tax forms For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Amended tax forms Excess elective deferrals. Amended tax forms   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Amended tax forms General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Amended tax forms This limit applies without regard to community property laws. Amended tax forms 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Amended tax forms If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Amended tax forms To determine whether you have 15 years of service with your employer, see Years of Service , next. Amended tax forms Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Amended tax forms How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Amended tax forms You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Amended tax forms If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Amended tax forms Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Amended tax forms Figuring Your Years of Service Take the following rules into account when figuring your years of service. Amended tax forms Status of employer. Amended tax forms   Your years of service include only periods during which your employer was a qualified employer. Amended tax forms Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Amended tax forms Service with one employer. Amended tax forms   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Amended tax forms Church employee. Amended tax forms   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Amended tax forms For more information about church employees, see chapter 5. Amended tax forms Self-employed ministers. Amended tax forms   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Amended tax forms Total years of service. Amended tax forms   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Amended tax forms Example. Amended tax forms The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Amended tax forms Marsha began working with ABC schools in September 2009. Amended tax forms She has always worked full-time for each annual work period. Amended tax forms At the end of 2013, Marsha had 4. Amended tax forms 5 years of service with ABC Public Schools, as shown in Table 4-1. Amended tax forms Table 4-1. Amended tax forms Marsha's Years of Service Note. Amended tax forms This table shows how Marsha figures her years of service, as explained in the previous example. Amended tax forms Year Period Worked Portion of Work Period Years of Service 2009 Sept. Amended tax forms –Dec. Amended tax forms . Amended tax forms 5 year . Amended tax forms 5 year 2010 Feb. Amended tax forms –May . Amended tax forms 5 year 1 year Sept. Amended tax forms –Dec. Amended tax forms . Amended tax forms 5 year 2011 Feb. Amended tax forms –May . Amended tax forms 5 year 1 year Sept. Amended tax forms –Dec. Amended tax forms . Amended tax forms 5 year 2012 Feb. Amended tax forms –May . Amended tax forms 5 year 1 year Sept. Amended tax forms –Dec. Amended tax forms . Amended tax forms 5 year 2013 Feb. Amended tax forms –May . Amended tax forms 5 year 1 year Sept. Amended tax forms –Dec. Amended tax forms . Amended tax forms 5 year Total years of service 4. Amended tax forms 5 years Full-time or part-time. Amended tax forms   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Amended tax forms When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Amended tax forms Employer's annual work period. Amended tax forms   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Amended tax forms Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Amended tax forms Note. Amended tax forms You cannot accumulate more than 1 year of service in a 12-month period. Amended tax forms Example. Amended tax forms All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Amended tax forms Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Amended tax forms Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Amended tax forms Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Amended tax forms In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Amended tax forms How to compare. Amended tax forms   You can use any method that reasonably and accurately reflects the amount of work required. Amended tax forms For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Amended tax forms   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Amended tax forms Example. Amended tax forms An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Amended tax forms   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Amended tax forms Full year of service. Amended tax forms   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Amended tax forms Example. Amended tax forms If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Amended tax forms Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Amended tax forms Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Amended tax forms Full-time for part of the year. Amended tax forms   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Amended tax forms The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Amended tax forms Example. Amended tax forms Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Amended tax forms The annual work period for the college is 8 months (February through May and July through October). Amended tax forms Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Amended tax forms Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Amended tax forms   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Amended tax forms The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Amended tax forms Example. Amended tax forms Vance teaches one course at a local medical school. Amended tax forms He teaches 3 hours per week for two semesters. Amended tax forms Other faculty members at the same school teach 9 hours per week for two semesters. Amended tax forms The annual work period of the medical school is two semesters. Amended tax forms An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Amended tax forms Given these facts, Vance has worked part-time for a full annual work period. Amended tax forms Vance has completed 1/3 of a year of service, figured as shown below. Amended tax forms Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Amended tax forms   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Amended tax forms   Figure the first fraction as though you had worked full-time for part of the annual work period. Amended tax forms The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Amended tax forms The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Amended tax forms   Figure the second fraction as though you had worked part-time for the entire annual work period. Amended tax forms The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Amended tax forms The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Amended tax forms   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Amended tax forms Example. Amended tax forms Maria, an attorney, teaches a course for one semester at a law school. Amended tax forms She teaches 3 hours per week. Amended tax forms The annual work period for teachers at the school is two semesters. Amended tax forms All full-time instructors at the school are required to teach 12 hours per week. Amended tax forms Based on these facts, Maria is employed part-time for part of the annual work period. Amended tax forms Her year of service for this year is determined by multiplying two fractions. Amended tax forms Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Amended tax forms Example Floyd has figured his limit on annual additions. Amended tax forms The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Amended tax forms Figuring Floyd's limit on elective deferrals. Amended tax forms   Floyd has been employed with his current employer for less than 15 years. Amended tax forms He is not eligible for the special 15-year increase. Amended tax forms Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Amended tax forms Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Amended tax forms Additionally, Floyd's employer does not offer a Roth contribution program. Amended tax forms Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Amended tax forms Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Amended tax forms Table 4-2. Amended tax forms Worksheet 1. Amended tax forms Maximum Amount Contributable (MAC) Note. Amended tax forms Use this worksheet to figure your MAC. Amended tax forms Part I. Amended tax forms Limit on Annual Additions     1. Amended tax forms Enter your includible compensation for your most recent year of service 1. Amended tax forms $70,475 2. Amended tax forms Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Amended tax forms 52,000 3. Amended tax forms Enter the lesser of line 1 or line 2. Amended tax forms This is your limit on annual additions 3. Amended tax forms 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Amended tax forms     Part II. Amended tax forms Limit on Elective Deferrals     4. Amended tax forms Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Amended tax forms 17,500   Note. Amended tax forms If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Amended tax forms If not, enter zero (-0-) on line 16 and go to line 17. Amended tax forms     5. Amended tax forms Amount per year of service 5. Amended tax forms 5,000 6. Amended tax forms Enter your years of service 6. Amended tax forms   7. Amended tax forms Multiply line 5 by line 6 7. Amended tax forms   8. Amended tax forms Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Amended tax forms   9. Amended tax forms Subtract line 8 from line 7. Amended tax forms If zero or less, enter zero (-0-) 9. Amended tax forms   10. Amended tax forms Maximum increase in limit for long service 10. Amended tax forms 15,000 11. Amended tax forms Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Amended tax forms   12. Amended tax forms Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Amended tax forms   13. Amended tax forms Add lines 11 and 12 13. Amended tax forms   14. Amended tax forms Subtract line 13 from line 10 14. Amended tax forms   15. Amended tax forms Maximum additional contributions 15. Amended tax forms 3,000 16. Amended tax forms Enter the least of lines 9, 14, or 15. Amended tax forms This is your increase in the limit for long service 16. Amended tax forms -0- 17. Amended tax forms Add lines 4 and 16. Amended tax forms This is your limit on elective deferrals 17. Amended tax forms 17,500   Part III. Amended tax forms Maximum Amount Contributable     18. Amended tax forms If you had only nonelective contributions, enter the amount from line 3. Amended tax forms This is your MAC. Amended tax forms    If you had only elective deferrals, enter the lesser of lines 3 or 17. Amended tax forms This is your MAC. Amended tax forms    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Amended tax forms This is your MAC. Amended tax forms (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Amended tax forms ) 18. Amended tax forms $17,500 Prev  Up  Next   Home   More Online Publications