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Amending 2010 Taxes

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Amending 2010 Taxes

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

Amending 2010 taxes 9. Amending 2010 taxes   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). Amending 2010 taxes Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). Amending 2010 taxes The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. Amending 2010 taxes After completing the worksheets, you should maintain them with your 403(b) records for that year. Amending 2010 taxes Do not attach them to your tax return. Amending 2010 taxes At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. Amending 2010 taxes If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. Amending 2010 taxes If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. Amending 2010 taxes When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. Amending 2010 taxes Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. Amending 2010 taxes By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. Amending 2010 taxes Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. Amending 2010 taxes At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. Amending 2010 taxes This means refiguring your limit based on your actual compensation figures for the year. Amending 2010 taxes This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. Amending 2010 taxes Available Worksheets The following worksheets have been provided to help you figure your MAC. Amending 2010 taxes Worksheet A. Amending 2010 taxes Cost of Incidental Life Insurance. Amending 2010 taxes Worksheet B. Amending 2010 taxes Includible Compensation for Your Most Recent Year of Service Worksheet C. Amending 2010 taxes Limit on Catch-Up Contributions. Amending 2010 taxes ??? Worksheet 1. Amending 2010 taxes Maximum Amount Contributable (MAC). Amending 2010 taxes Worksheet A. Amending 2010 taxes Cost of Incidental Life Insurance Note. Amending 2010 taxes Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Amending 2010 taxes This amount will be used to figure includible compensation for your most recent year of service. Amending 2010 taxes 1. Amending 2010 taxes Enter the value of the contract (amount payable upon your death) 1. Amending 2010 taxes   2. Amending 2010 taxes Enter the cash value in the contract at the end of the year 2. Amending 2010 taxes   3. Amending 2010 taxes Subtract line 2 from line 1. Amending 2010 taxes This is the value of your current life insurance protection 3. Amending 2010 taxes   4. Amending 2010 taxes Enter your age on your birthday nearest the beginning of the policy year 4. Amending 2010 taxes   5. Amending 2010 taxes Enter the 1-year term premium for $1,000 of life insurance based on your age. Amending 2010 taxes (From Figure 3-1) 5. Amending 2010 taxes   6. Amending 2010 taxes Divide line 3 by $1,000 6. Amending 2010 taxes   7. Amending 2010 taxes Multiply line 6 by line 5. Amending 2010 taxes This is the cost of your incidental life insurance 7. Amending 2010 taxes   Worksheet B. Amending 2010 taxes Includible Compensation for Your Most Recent Year of Service1 Note. Amending 2010 taxes Use this worksheet to figure includible compensation for your most recent year of service. Amending 2010 taxes 1. Amending 2010 taxes Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Amending 2010 taxes   2. Amending 2010 taxes Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Amending 2010 taxes   3. Amending 2010 taxes Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Amending 2010 taxes   4. Amending 2010 taxes Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. Amending 2010 taxes   5. Amending 2010 taxes Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Amending 2010 taxes   6. Amending 2010 taxes Enter your foreign earned income exclusion for your most recent year of service 6. Amending 2010 taxes   7. Amending 2010 taxes Add lines 1, 2, 3, 4, 5, and 6 7. Amending 2010 taxes   8. Amending 2010 taxes Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Amending 2010 taxes   9. Amending 2010 taxes Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Amending 2010 taxes   10. Amending 2010 taxes Add lines 8 and 9 10. Amending 2010 taxes   11. Amending 2010 taxes Subtract line 10 from line 7. Amending 2010 taxes This is your includible compensation for your most recent year of service 11. Amending 2010 taxes   1Use estimated amounts if figuring includible compensation before the end of the year. Amending 2010 taxes  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Amending 2010 taxes Worksheet C. Amending 2010 taxes Limit on Catch-Up Contributions Note. Amending 2010 taxes If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. Amending 2010 taxes 1. Amending 2010 taxes Maximum catch-up contributions 1. Amending 2010 taxes $5,500 2. Amending 2010 taxes Enter your includible compensation for your most recent year of service 2. Amending 2010 taxes   3. Amending 2010 taxes Enter your elective deferrals 3. Amending 2010 taxes   4. Amending 2010 taxes Subtract line 3 from line 2 4. Amending 2010 taxes   5. Amending 2010 taxes Enter the lesser of line 1 or line 4. Amending 2010 taxes This is your limit on catch-up contributions 5. Amending 2010 taxes   Worksheet 1. Amending 2010 taxes Maximum Amount Contributable (MAC) Note. Amending 2010 taxes Use this worksheet to figure your MAC. Amending 2010 taxes Part I. Amending 2010 taxes Limit on Annual Additions     1. Amending 2010 taxes Enter your includible compensation for your most recent year of service 1. Amending 2010 taxes   2. Amending 2010 taxes Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. Amending 2010 taxes   3. Amending 2010 taxes Enter the lesser of line 1 or line 2. Amending 2010 taxes This is your limit on annual additions 3. Amending 2010 taxes     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Amending 2010 taxes     Part II. Amending 2010 taxes Limit on Elective Deferrals     4. Amending 2010 taxes Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Amending 2010 taxes     Note. Amending 2010 taxes If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Amending 2010 taxes If not, enter zero (-0-) on line 16 and go to line 17. Amending 2010 taxes     5. Amending 2010 taxes Amount per year of service 5. Amending 2010 taxes $ 5,000 6. Amending 2010 taxes Enter your years of service 6. Amending 2010 taxes   7. Amending 2010 taxes Multiply line 5 by line 6 7. Amending 2010 taxes   8. Amending 2010 taxes Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Amending 2010 taxes   9. Amending 2010 taxes Subtract line 8 from line 7. Amending 2010 taxes If zero or less, enter zero (-0-) 9. Amending 2010 taxes   10. Amending 2010 taxes Maximum increase in limit for long service 10. Amending 2010 taxes $15,000 11. Amending 2010 taxes Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Amending 2010 taxes   12. Amending 2010 taxes Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Amending 2010 taxes   13. Amending 2010 taxes Add line 11 and line 12 13. Amending 2010 taxes   14. Amending 2010 taxes Subtract line 13 from line 10 14. Amending 2010 taxes   15. Amending 2010 taxes Maximum additional contributions 15. Amending 2010 taxes $ 3,000 16. Amending 2010 taxes Enter the least of lines 9, 14, or 15. Amending 2010 taxes This is your increase in the limit for long service 16. Amending 2010 taxes   17. Amending 2010 taxes Add lines 4 and 16. Amending 2010 taxes This is your limit on elective deferrals 17. Amending 2010 taxes     Part III. Amending 2010 taxes Maximum Amount Contributable     18. Amending 2010 taxes If you had only nonelective contributions, enter the amount from line 3. Amending 2010 taxes This is your MAC. Amending 2010 taxes    If you had only elective deferrals, enter the lesser of lines 3 or 17. Amending 2010 taxes This is your MAC. Amending 2010 taxes    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Amending 2010 taxes This is your MAC. Amending 2010 taxes (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Amending 2010 taxes ) 18. Amending 2010 taxes   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Amending 2010 taxes You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. Amending 2010 taxes Prev  Up  Next   Home   More Online Publications