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

Videos are hosted on the IRS YouTube channel. You are welcome to post the videos on your Web site as well.

 

Topic

Transcript

Minutes

Accessible Tax Forms (ASL)

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01:54

Additional Medicare Tax (ASL) Text 03:06
All About IRS.gov (ASL)

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00:58

Amending My Return - (ASL)

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01:52

Are You a Victim of Identity Theft? (ASL) Text 02:19
Careers at the IRS (ASL)

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00:55

Changed Your Name After Marriage or Divorce? (ASL)

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01:48

Charitable Contributions (ASL)

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00:59

Choosing a Tax Preparer (ASL) Text 02:04
Did the IRS Receive My Payment (ASL) Text 01:15
Direct Deposit (ASL)

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00:45

Do It Yourself Free Tax Preparation (ASL) Text 02:30
Do Your Taxes for Free: Sandwich Generation (ASL)

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02:40

Earned Income Tax Credit (ASL) Text 02:29
Education Tax Credits (ASL) Text 02:31
Electronic Federal Tax Payment System (ASL)

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01:03

Employer Identification Number (ASL)

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01:41

Estimated Tax Payments (ASL)

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02:04

Exempt Organizations Select Check (ASL) Text 01:24
Fair Market Value of Charitable Donations (ASL)

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02:33

File Your 1040-EZ Using Free File (ASL) Text 00:45
File Your Taxes for Free: Sandwich Generation (ASL)

Text

02:40

First-Time Homebuyer Credit Account Look-Up Tool (ASL)

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02:18

For Deaf Users of Relay Services (ASL)

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01:20

Free Help Preparing Your Tax Return (ASL) Text 01:54
Free IRS Tax Help (ASL) Text 01:26
Gambling Winnings and Losses (ASL) Text 02:28
Haven't Filed a Tax Return in Years? (ASL)

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01:16

Health Insurance on W-2 (ASL) Text 02:01
Help for Disaster Victims (ASL)

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02:07

Help Yourself! (ASL) Text 02:12
Home Office Deduction (ASL)

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01:49

How to Get 1040 Forms (ASL) Text 01:50
How to Use the Where's My Refund? Tool (ASL) Text 03:42
Innocent Spouse Relief (ASL)

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03:45

IRS Balance Due Inquiry (ASL) Text 01:15
IRS Efforts On Identity Theft (ASL) Text 02:13
IRS Identity Theft FAQ: First Steps for Victims (ASL) Text 02:54
IRS Identity Theft FAQ: Going After The Bad Guys (ASL) Text 01:57
IRS Information Available in Spanish (ASL)

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01:19

IRS Tax Forms and Publications (ASL)

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01:51

IRS Tax Payment Options (ASL)

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02:31

IRS Withholding Calculator (ASL) Text 02:34
Is Social Security Taxable? (ASL)

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02:05

Job Search Expenses (ASL)

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00:56

Last-Minute Tax Tips (ASL) Text 02:16
Lien Withdrawal (ASL) Text 02:16
Medical and Dental Expenses (ASL) Text 02:59
Message to Taxpayers Text 02:52
Military Tax Tips (ASL)

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02:04

Miscellaneous Income (ASL)

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02:30

Moving Expenses (ASL)

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02:02

Need More Time to File Your Taxes (ASL) Text 01:38
Online Payment Agreement (ASL)

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01:45

Owe More Taxes Than You Expected (ASL)

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01:35

Owe Taxes But Can't Pay (ASL)

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01:18

Phishing-Malware (ASL)

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01:10

Preparing for Disasters (ASL)

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01:26

Protect Yourself From Identity Theft (ASL) Text 02:59
Received a Letter from the IRS? (ASL)

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01:24

Record Keeping(ASL)

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01:02

Renting Your Vacation Home (ASL) Text 02:14
Required Withdrawals from Your IRA (ASL) Text 01:57
Savings Bonds (ASL)

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01:33

Selling Your Home (ASL)

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02:01

Simplified Home Office Deduction (ASL) Text 02:28
Small Tax-Exempts Annual Reporting Reminder (ASL)

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01:43

Split Refunds – Savings Bonds (ASL)

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01:14

Standard Versus Itemized Deductions (ASL)

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01:58

Summer Day Camp Expenses (ASL)

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01:06

Tanning Tax Fitness Center Exception (ASL)

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01:35

Tap into IRS for Accessible Tax Information (ASL)

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01:52

Tax Information About Same-Sex Marriage (ASL) Text 01:52
Tax Refund Scams (ASL)

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02:23

Tax Return Errors (ASL)

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03:14

Tax Scam (ASL)

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00:60

Taxable and Nontaxable Income (ASL)

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02:08

Taxpayer Assistance Centers (ASL)

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01:37

Top Tax Return Mistakes (ASL)

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01:04

Undelivered Refunds  (ASL)

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01:22

Understanding Taxes (ASL)

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02:24

Volunteer Income Tax Assistance Recruitment (ASL)

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02:31

W-2 Missing? (ASL)

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02:56

What If? (ASL)

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00:50

When Will I Get My Refund? (ASL) Text 02:42
Where Taxpayers With Disabilities Can Find Online Help from the IRS (ASL) Text 02:03
Your Guide to an IRS Audit (ASL)

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02:37

 

 


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Page Last Reviewed or Updated: 28-Mar-2014

The E-file State Tax For Free

E-file state tax for free 1. E-file state tax for free   Definitions You Need To Know Table of Contents Other options. E-file state tax for free Exception. E-file state tax for free Certain terms used in this publication are defined below. E-file state tax for free The same term used in another publication may have a slightly different meaning. E-file state tax for free Annual additions. E-file state tax for free   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. E-file state tax for free Annual benefits. E-file state tax for free   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. E-file state tax for free Business. E-file state tax for free   A business is an activity in which a profit motive is present and economic activity is involved. E-file state tax for free Service as a newspaper carrier under age 18 or as a public official is not a business. E-file state tax for free Common-law employee. E-file state tax for free   A common-law employee is any individual who, under common law, would have the status of an employee. E-file state tax for free A leased employee can also be a common-law employee. E-file state tax for free   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. E-file state tax for free For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. E-file state tax for free   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. E-file state tax for free For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. E-file state tax for free S. E-file state tax for free citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. E-file state tax for free   However, an individual may be a common-law employee and a self-employed person as well. E-file state tax for free For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. E-file state tax for free In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. E-file state tax for free However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. E-file state tax for free Compensation. E-file state tax for free   Compensation for plan allocations is the pay a participant received from you for personal services for a year. E-file state tax for free You can generally define compensation as including all the following payments. E-file state tax for free Wages and salaries. E-file state tax for free Fees for professional services. E-file state tax for free Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. E-file state tax for free Commissions and tips. E-file state tax for free Fringe benefits. E-file state tax for free Bonuses. E-file state tax for free   For a self-employed individual, compensation means the earned income, discussed later, of that individual. E-file state tax for free   Compensation generally includes amounts deferred in the following employee benefit plans. E-file state tax for free These amounts are elective deferrals. E-file state tax for free Qualified cash or deferred arrangement (section 401(k) plan). E-file state tax for free Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. E-file state tax for free Section 457 nonqualified deferred compensation plan. E-file state tax for free Section 125 cafeteria plan. E-file state tax for free   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. E-file state tax for free The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. E-file state tax for free Other options. E-file state tax for free   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. E-file state tax for free The employee's wages as defined for income tax withholding purposes. E-file state tax for free The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. E-file state tax for free The employee's social security wages (including elective deferrals). E-file state tax for free   Compensation generally cannot include either of the following items. E-file state tax for free Nontaxable reimbursements or other expense allowances. E-file state tax for free Deferred compensation (other than elective deferrals). E-file state tax for free SIMPLE plans. E-file state tax for free   A special definition of compensation applies for SIMPLE plans. E-file state tax for free See chapter 3. E-file state tax for free Contribution. E-file state tax for free   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. E-file state tax for free Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. E-file state tax for free Deduction. E-file state tax for free   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. E-file state tax for free Limits apply to the amount deductible. E-file state tax for free Earned income. E-file state tax for free   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. E-file state tax for free   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. E-file state tax for free Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. E-file state tax for free It includes income from licensing the use of property other than goodwill. E-file state tax for free   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. E-file state tax for free   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. E-file state tax for free Employer. E-file state tax for free   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. E-file state tax for free A sole proprietor is treated as his or her own employer for retirement plan purposes. E-file state tax for free However, a partner is not an employer for retirement plan purposes. E-file state tax for free Instead, the partnership is treated as the employer of each partner. E-file state tax for free Highly compensated employee. E-file state tax for free   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. E-file state tax for free Leased employee. E-file state tax for free   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. E-file state tax for free Provides services to you under an agreement between you and a leasing organization. E-file state tax for free Has performed services for you (or for you and related persons) substantially full time for at least 1 year. E-file state tax for free Performs services under your primary direction or control. E-file state tax for free Exception. E-file state tax for free   A leased employee is not treated as your employee if all the following conditions are met. E-file state tax for free Leased employees are not more than 20% of your non-highly compensated work force. E-file state tax for free The employee is covered under the leasing organization's qualified pension plan. E-file state tax for free The leasing organization's plan is a money purchase pension plan that has all the following provisions. E-file state tax for free Immediate participation. E-file state tax for free (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. E-file state tax for free ) Full and immediate vesting. E-file state tax for free A nonintegrated employer contribution rate of at least 10% of compensation for each participant. E-file state tax for free However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. E-file state tax for free Net earnings from self-employment. E-file state tax for free   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. E-file state tax for free Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. E-file state tax for free   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. E-file state tax for free   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. E-file state tax for free You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. E-file state tax for free   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). E-file state tax for free It does not include income passed through to shareholders of S corporations. E-file state tax for free Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. E-file state tax for free Distributions of other income or loss to limited partners are not net earnings from self-employment. E-file state tax for free   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. E-file state tax for free Qualified plan. E-file state tax for free   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. E-file state tax for free You can deduct contributions made to the plan for your employees. E-file state tax for free Earnings on these contributions are generally tax free until distributed at retirement. E-file state tax for free Profit-sharing, money purchase, and defined benefit plans are qualified plans. E-file state tax for free A 401(k) plan is also a qualified plan. E-file state tax for free Participant. E-file state tax for free   A participant is an eligible employee who is covered by your retirement plan. E-file state tax for free See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. E-file state tax for free Partner. E-file state tax for free   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. E-file state tax for free For retirement plans, a partner is treated as an employee of the partnership. E-file state tax for free Self-employed individual. E-file state tax for free   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. E-file state tax for free Sole proprietors and partners are self-employed. E-file state tax for free Self-employment can include part-time work. E-file state tax for free   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. E-file state tax for free See Common-law employee and Net earnings from self-employment , earlier. E-file state tax for free   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. E-file state tax for free See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. E-file state tax for free Sole proprietor. E-file state tax for free   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. E-file state tax for free For retirement plans, a sole proprietor is treated as both an employer and an employee. E-file state tax for free Prev  Up  Next   Home   More Online Publications