Federal And State Income Tax Forms

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Federal And State Income Tax Forms

Federal and state income tax forms 30. Federal and state income tax forms   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. Federal and state income tax forms Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. Federal and state income tax forms Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. Federal and state income tax forms Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. Federal and state income tax forms El resultado es el total de los impuestos. Federal and state income tax forms Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. Federal and state income tax forms Esta sección expone los puntos generales para calcular el impuesto. Federal and state income tax forms Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. Federal and state income tax forms Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. Federal and state income tax forms Impuestos. Federal and state income tax forms   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. Federal and state income tax forms No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. Federal and state income tax forms (Vea el capítulo 16). Federal and state income tax forms Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. Federal and state income tax forms (Vea los capítulos 8 y 16). Federal and state income tax forms Distribuciones de suma global. Federal and state income tax forms (Vea el capítulo 10). Federal and state income tax forms Ingresos procedentes de la agricultura o pesca. Federal and state income tax forms (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. Federal and state income tax forms Ingresos de inversiones de más de $2,000 para determinados hijos. Federal and state income tax forms (Vea el capítulo 31). Federal and state income tax forms Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. Federal and state income tax forms (Vea el capítulo 31). Federal and state income tax forms Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. Federal and state income tax forms (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. Federal and state income tax forms Créditos. Federal and state income tax forms   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. Federal and state income tax forms Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. Federal and state income tax forms La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. Federal and state income tax forms CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. Federal and state income tax forms Vea Pagos , más adelante. Federal and state income tax forms   Existen otros créditos no abordados en esta publicación. Federal and state income tax forms Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. Federal and state income tax forms Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. Federal and state income tax forms Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. Federal and state income tax forms Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. Federal and state income tax forms Crédito de oportunidad laboral. Federal and state income tax forms Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. Federal and state income tax forms Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. Federal and state income tax forms Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. Federal and state income tax forms Otros impuestos. Federal and state income tax forms   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. Federal and state income tax forms Este capítulo no explica dichos impuestos adicionales. Federal and state income tax forms Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. Federal and state income tax forms Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. Federal and state income tax forms OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). Federal and state income tax forms   Existen impuestos adicionales que no se explican en esta publicación. Federal and state income tax forms Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. Federal and state income tax forms Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). Federal and state income tax forms Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. Federal and state income tax forms El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. Federal and state income tax forms Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. Federal and state income tax forms Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. Federal and state income tax forms Recibió ingresos de $108. Federal and state income tax forms 28 o más como empleado de una iglesia. Federal and state income tax forms Impuesto Adicional del Medicare. Federal and state income tax forms Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. Federal and state income tax forms 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. Federal and state income tax forms Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. Federal and state income tax forms Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Federal and state income tax forms Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Federal and state income tax forms El NIIT es un impuesto de 3. Federal and state income tax forms 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. Federal and state income tax forms Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. Federal and state income tax forms Impuestos sobre recuperaciones. Federal and state income tax forms Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. Federal and state income tax forms Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Federal and state income tax forms Impuesto sobre beneficios en exceso de la sección 72(m)(5). Federal and state income tax forms Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. Federal and state income tax forms Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. Federal and state income tax forms Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. Federal and state income tax forms Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. Federal and state income tax forms La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. Federal and state income tax forms Impuestos sobre pagos de contrato blindado. Federal and state income tax forms Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. Federal and state income tax forms La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. Federal and state income tax forms Vea las instrucciones para la línea 60 del Formulario 1040. Federal and state income tax forms Impuestos sobre distribuciones acumuladas de fideicomisos. Federal and state income tax forms Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. Federal and state income tax forms Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. Federal and state income tax forms Impuestos adicionales sobre las cuentas HSA o MSA. Federal and state income tax forms Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. Federal and state income tax forms Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. Federal and state income tax forms Impuestos adicionales en cuentas Coverdell ESA para estudios. Federal and state income tax forms Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. Federal and state income tax forms Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. Federal and state income tax forms Impuestos adicionales sobre programas de matrícula calificada. Federal and state income tax forms Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. Federal and state income tax forms Vea la Publicación 970 y el Formulario 5329, ambos en inglés. Federal and state income tax forms Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. Federal and state income tax forms Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. Federal and state income tax forms Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Federal and state income tax forms Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. Federal and state income tax forms Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. Federal and state income tax forms Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Federal and state income tax forms Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. Federal and state income tax forms Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Federal and state income tax forms Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. Federal and state income tax forms Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. Federal and state income tax forms Devolución del crédito tributario para comprador de primera vivienda. Federal and state income tax forms Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. Federal and state income tax forms Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. Federal and state income tax forms Pagos. Federal and state income tax forms   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. Federal and state income tax forms Incluya los créditos que se tratan como pagos. Federal and state income tax forms Este capítulo no explica dichos pagos ni créditos. Federal and state income tax forms Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. Federal and state income tax forms Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. Federal and state income tax forms PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. Federal and state income tax forms Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. Federal and state income tax forms Se declara en la línea 70 del Formulario 1040. Federal and state income tax forms Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. Federal and state income tax forms Reembolso o saldo adeudado. Federal and state income tax forms   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. Federal and state income tax forms Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. Federal and state income tax forms Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. Federal and state income tax forms La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. Federal and state income tax forms Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). Federal and state income tax forms Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. Federal and state income tax forms Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. Federal and state income tax forms Ajustes y elementos de preferencia tributaria. Federal and state income tax forms   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. Federal and state income tax forms Información adicional. Federal and state income tax forms   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. Federal and state income tax forms Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. Federal and state income tax forms Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. Federal and state income tax forms Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. Federal and state income tax forms Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. Federal and state income tax forms El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. Federal and state income tax forms Cuándo el IRS no puede calcularle los impuestos. Federal and state income tax forms   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. Federal and state income tax forms Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. Federal and state income tax forms Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. Federal and state income tax forms Su ingreso tributable es $100,000 o más. Federal and state income tax forms Detalla las deducciones. Federal and state income tax forms Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. Federal and state income tax forms Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. Federal and state income tax forms Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. Federal and state income tax forms Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. Federal and state income tax forms Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. Federal and state income tax forms Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. Federal and state income tax forms Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. Federal and state income tax forms Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. Federal and state income tax forms Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. Federal and state income tax forms Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. Federal and state income tax forms Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. Federal and state income tax forms Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. Federal and state income tax forms Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. Federal and state income tax forms Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. Federal and state income tax forms Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. Federal and state income tax forms En el espacio provisto, anote su número de Seguro Social. Federal and state income tax forms Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. Federal and state income tax forms Firme y feche la declaración y escriba su(s) oficio(s). Federal and state income tax forms Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. Federal and state income tax forms En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. Federal and state income tax forms Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. Federal and state income tax forms Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. Federal and state income tax forms Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. Federal and state income tax forms También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). Federal and state income tax forms Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. Federal and state income tax forms Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. Federal and state income tax forms Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. Federal and state income tax forms Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. Federal and state income tax forms Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. Federal and state income tax forms Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. Federal and state income tax forms Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. Federal and state income tax forms No llene las líneas 9 a 12. Federal and state income tax forms Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. Federal and state income tax forms Pagos. Federal and state income tax forms   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. Federal and state income tax forms El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. Federal and state income tax forms Crédito por ingreso del trabajo. Federal and state income tax forms   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. Federal and state income tax forms Escriba “EIC” en el espacio a la izquierda de la línea 8a. Federal and state income tax forms Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Federal and state income tax forms   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). Federal and state income tax forms Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. Federal and state income tax forms Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. Federal and state income tax forms Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. Federal and state income tax forms No llene la línea 28. Federal and state income tax forms Llene las líneas 29 a 33 y 36 a 40 si le corresponden. Federal and state income tax forms Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. Federal and state income tax forms Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. Federal and state income tax forms No llene las líneas 34, 35 ni 42 a la 46. Federal and state income tax forms Pagos. Federal and state income tax forms   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. Federal and state income tax forms Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. Federal and state income tax forms Crédito por gastos del cuidado de menores y dependientes. Federal and state income tax forms   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. Federal and state income tax forms Anote la cantidad del crédito en la línea 29. Federal and state income tax forms El IRS no le calculará este crédito. Federal and state income tax forms Crédito para ancianos o personas incapacitadas. Federal and state income tax forms   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. Federal and state income tax forms Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. Federal and state income tax forms En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. Federal and state income tax forms Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. Federal and state income tax forms Crédito por ingreso del trabajo. Federal and state income tax forms   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. Federal and state income tax forms Anote “EIC” a la izquierda del espacio de la línea 38a. Federal and state income tax forms Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Federal and state income tax forms   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. Federal and state income tax forms Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. Federal and state income tax forms   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). Federal and state income tax forms Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. Federal and state income tax forms Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. Federal and state income tax forms No llene la línea 44. Federal and state income tax forms Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. Federal and state income tax forms Lea las líneas 45 a la 71. Federal and state income tax forms Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. Federal and state income tax forms Además, no complete la línea 55 ni las líneas 73 a 77. Federal and state income tax forms No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. Federal and state income tax forms Pagos. Federal and state income tax forms   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. Federal and state income tax forms Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. Federal and state income tax forms Crédito por gastos del cuidado de menores y dependientes. Federal and state income tax forms   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. Federal and state income tax forms Anote la cantidad del crédito en la línea 48. Federal and state income tax forms El IRS no le calculará este crédito. Federal and state income tax forms Crédito para ancianos o personas incapacitadas. Federal and state income tax forms   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. Federal and state income tax forms Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. Federal and state income tax forms En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. Federal and state income tax forms Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. Federal and state income tax forms Crédito por ingreso del trabajo. Federal and state income tax forms   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. Federal and state income tax forms Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. Federal and state income tax forms Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. Federal and state income tax forms   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. Federal and state income tax forms Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. Federal and state income tax forms   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). Federal and state income tax forms Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. Federal and state income tax forms Prev  Up  Next   Home   More Online Publications Skip Navigation

The Federal And State Income Tax Forms

Federal and state income tax forms Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Federal and state income tax forms Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Federal and state income tax forms Laundering means converting “dirty” or illegally-gained money to “clean” money. Federal and state income tax forms The government can often trace this laundered money through the payments you report. Federal and state income tax forms Laws passed by Congress require you to report these payments. Federal and state income tax forms Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Federal and state income tax forms The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Federal and state income tax forms Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Federal and state income tax forms For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Federal and state income tax forms Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Federal and state income tax forms However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Federal and state income tax forms For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Federal and state income tax forms Transaction defined. Federal and state income tax forms    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Federal and state income tax forms Person defined. Federal and state income tax forms   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Federal and state income tax forms   Exempt organizations, including employee plans, are also “persons. Federal and state income tax forms ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Federal and state income tax forms Foreign transactions. Federal and state income tax forms   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Federal and state income tax forms However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Federal and state income tax forms Bail received by court clerks. Federal and state income tax forms   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Federal and state income tax forms For more information about the rules that apply to court clerks, see Section 1. Federal and state income tax forms 6050I-2 of the Income Tax Regulations. Federal and state income tax forms What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Federal and state income tax forms What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Federal and state income tax forms Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Federal and state income tax forms ” Cash does not include a check drawn on an individual's personal account. Federal and state income tax forms A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Federal and state income tax forms These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Federal and state income tax forms Example 1. Federal and state income tax forms You are a coin dealer. Federal and state income tax forms Bob Green buys gold coins from you for $13,200. Federal and state income tax forms He pays for them with $6,200 in U. Federal and state income tax forms S. Federal and state income tax forms currency and a cashier's check having a face amount of $7,000. Federal and state income tax forms The cashier's check is treated as cash. Federal and state income tax forms You have received more than $10,000 cash and must file Form 8300 for this transaction. Federal and state income tax forms Example 2. Federal and state income tax forms You are a retail jeweler. Federal and state income tax forms Mary North buys an item of jewelry from you for $12,000. Federal and state income tax forms She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Federal and state income tax forms Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Federal and state income tax forms You do not have to file Form 8300. Federal and state income tax forms Example 3. Federal and state income tax forms You are a boat dealer. Federal and state income tax forms Emily Jones buys a boat from you for $16,500. Federal and state income tax forms She pays for it with a cashier's check payable to you in the amount of $16,500. Federal and state income tax forms The cashier's check is not treated as cash because its face amount is more than $10,000. Federal and state income tax forms You do not have to file Form 8300 for this transaction. Federal and state income tax forms Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Federal and state income tax forms A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Federal and state income tax forms For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Federal and state income tax forms The car is a consumer durable even if you sell it to a buyer who will use it in a business. Federal and state income tax forms A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Federal and state income tax forms Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Federal and state income tax forms To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Federal and state income tax forms Example. Federal and state income tax forms You are a travel agent. Federal and state income tax forms Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Federal and state income tax forms He also asks you to book hotel rooms and admission tickets for the group. Federal and state income tax forms In payment, he gives you two money orders, each for $6,000. Federal and state income tax forms You have received more than $10,000 cash in this designated reporting transaction. Federal and state income tax forms You must file Form 8300. Federal and state income tax forms Retail sale. Federal and state income tax forms   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Federal and state income tax forms   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Federal and state income tax forms This includes any sales of items that will be resold. Federal and state income tax forms Broker or intermediary. Federal and state income tax forms   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Federal and state income tax forms Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Federal and state income tax forms Exception for certain bank loans. Federal and state income tax forms   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Federal and state income tax forms As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Federal and state income tax forms Example. Federal and state income tax forms You are a car dealer. Federal and state income tax forms Mandy White buys a new car from you for $11,500. Federal and state income tax forms She pays you with $2,000 of U. Federal and state income tax forms S. Federal and state income tax forms currency and a cashier's check for $9,500 payable to you and her. Federal and state income tax forms You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Federal and state income tax forms For this reason, the cashier's check is not treated as cash. Federal and state income tax forms You do not have to file Form 8300 for the transaction. Federal and state income tax forms Exception for certain installment sales. Federal and state income tax forms   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Federal and state income tax forms However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Federal and state income tax forms Exception for certain down payment plans. Federal and state income tax forms   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Federal and state income tax forms You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Federal and state income tax forms You receive it more than 60 days before the date of sale. Federal and state income tax forms You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Federal and state income tax forms Exception for travel and entertainment. Federal and state income tax forms   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Federal and state income tax forms You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Federal and state income tax forms You receive it more than 60 days before the date on which the final payment is due. Federal and state income tax forms You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Federal and state income tax forms Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Federal and state income tax forms If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Federal and state income tax forms If you do not know a person's TIN, you have to ask for it. Federal and state income tax forms You may be subject to penalties for an incorrect or missing TIN. Federal and state income tax forms There are three types of TINs. Federal and state income tax forms The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Federal and state income tax forms The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Federal and state income tax forms An ITIN has nine digits, similar to an SSN. Federal and state income tax forms The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Federal and state income tax forms Exception. Federal and state income tax forms   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Federal and state income tax forms S. Federal and state income tax forms trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Federal and state income tax forms 1441-1(e)(2) or (3) or 1. Federal and state income tax forms 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Federal and state income tax forms 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Federal and state income tax forms S. Federal and state income tax forms citizen or resident. Federal and state income tax forms What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Federal and state income tax forms If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Federal and state income tax forms For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Federal and state income tax forms Because they total $12,000 (more than $10,000), you must file Form 8300. Federal and state income tax forms More than 24 hours between transactions. Federal and state income tax forms   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Federal and state income tax forms   For example, you are a travel agent. Federal and state income tax forms A client pays you $8,000 in cash for a trip. Federal and state income tax forms Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Federal and state income tax forms These are related transactions, and you must file Form 8300 to report them. Federal and state income tax forms What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Federal and state income tax forms A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Federal and state income tax forms If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Federal and state income tax forms Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Federal and state income tax forms When, Where, and What To File The amount you receive and when you receive it determine when you must file. Federal and state income tax forms Generally, you must file Form 8300 within 15 days after receiving a payment. Federal and state income tax forms If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Federal and state income tax forms More than one payment. Federal and state income tax forms   In some transactions, the buyer may arrange to pay you in cash installment payments. Federal and state income tax forms If the first payment is more than $10,000, you must file Form 8300 within 15 days. Federal and state income tax forms If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Federal and state income tax forms When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Federal and state income tax forms   After you file Form 8300, you must start a new count of cash payments received from that buyer. Federal and state income tax forms If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Federal and state income tax forms You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Federal and state income tax forms   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Federal and state income tax forms Example. Federal and state income tax forms On January 10, you receive a cash payment of $11,000. Federal and state income tax forms You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Federal and state income tax forms By January 25, you must file a Form 8300 for the $11,000 payment. Federal and state income tax forms By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Federal and state income tax forms Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Federal and state income tax forms Complete the form in its entirety (Parts I-IV) and include the amended information. Federal and state income tax forms Do not attach a copy of the original report. Federal and state income tax forms Where to file. Federal and state income tax forms   Mail the form to the address given in the Form 8300 instructions. Federal and state income tax forms Required statement to buyer. Federal and state income tax forms   You must give a written or electronic statement to each person named on any Form 8300 you must file. Federal and state income tax forms You can give the statement electronically only if the recipient agrees to receive it in that format. Federal and state income tax forms The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Federal and state income tax forms It must state that you are also reporting this information to the IRS. Federal and state income tax forms   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Federal and state income tax forms    You must keep a copy of every Form 8300 you file for 5 years. Federal and state income tax forms Examples Example 1. Federal and state income tax forms Pat Brown is the sales manager for Small Town Cars. Federal and state income tax forms On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Federal and state income tax forms Pat asks for identification from Jane to get the necessary information to complete Form 8300. Federal and state income tax forms A filled-in form is shown in this publication. Federal and state income tax forms Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Federal and state income tax forms He must also send a statement to Jane by January 31, 2010. Federal and state income tax forms Example 2. Federal and state income tax forms Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Federal and state income tax forms Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Federal and state income tax forms Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Federal and state income tax forms However, he could report it if he felt it was a suspicious transaction. Federal and state income tax forms Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Federal and state income tax forms If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Federal and state income tax forms There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Federal and state income tax forms If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Federal and state income tax forms These dollar amounts are based on Section 3571 of Title 18 of the U. Federal and state income tax forms S. Federal and state income tax forms Code. Federal and state income tax forms The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Federal and state income tax forms This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Federal and state income tax forms Structuring means breaking up a large cash transaction into small cash transactions. Federal and state income tax forms How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Federal and state income tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. Federal and state income tax forms Free help with your return. Federal and state income tax forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. Federal and state income tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Federal and state income tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Federal and state income tax forms To find the nearest VITA or TCE site, visit IRS. Federal and state income tax forms gov or call 1-800-906-9887 or 1-800-829-1040. Federal and state income tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Federal and state income tax forms To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Federal and state income tax forms aarp. Federal and state income tax forms org/money/taxaide. Federal and state income tax forms   For more information on these programs, go to IRS. Federal and state income tax forms gov and enter keyword “VITA” in the upper right-hand corner. Federal and state income tax forms Internet. Federal and state income tax forms You can access the IRS website at IRS. Federal and state income tax forms gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Federal and state income tax forms Go to IRS. Federal and state income tax forms gov and click on Where's My Refund. Federal and state income tax forms Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Federal and state income tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Federal and state income tax forms Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Federal and state income tax forms E-file your return. Federal and state income tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Federal and state income tax forms Download forms, including talking tax forms, instructions, and publications. Federal and state income tax forms Order IRS products online. Federal and state income tax forms Research your tax questions online. Federal and state income tax forms Search publications online by topic or keyword. Federal and state income tax forms Use the online Internal Revenue Code, regulations, or other official guidance. Federal and state income tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. Federal and state income tax forms Figure your withholding allowances using the withholding calculator online at  www. Federal and state income tax forms irs. Federal and state income tax forms gov/individuals. Federal and state income tax forms Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Federal and state income tax forms irs. Federal and state income tax forms gov/individuals. Federal and state income tax forms Sign up to receive local and national tax news by email. Federal and state income tax forms Get information on starting and operating a small business. Federal and state income tax forms Phone. Federal and state income tax forms Many services are available by phone. Federal and state income tax forms   Ordering forms, instructions, and publications. Federal and state income tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Federal and state income tax forms You should receive your order within 10 days. Federal and state income tax forms Asking tax questions. Federal and state income tax forms Call the IRS with your tax questions at 1-800-829-1040. Federal and state income tax forms Solving problems. Federal and state income tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Federal and state income tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Federal and state income tax forms Call your local Taxpayer Assistance Center for an appointment. Federal and state income tax forms To find the number, go to www. Federal and state income tax forms irs. Federal and state income tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Federal and state income tax forms TTY/TDD equipment. Federal and state income tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Federal and state income tax forms TeleTax topics. Federal and state income tax forms Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Federal and state income tax forms Refund information. Federal and state income tax forms You can check the status of your refund on the new IRS phone app. Federal and state income tax forms Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Federal and state income tax forms IRS2Go is a new way to provide you with information and tools. Federal and state income tax forms To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Federal and state income tax forms Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Federal and state income tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Federal and state income tax forms Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Federal and state income tax forms If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Federal and state income tax forms Other refund information. Federal and state income tax forms To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Federal and state income tax forms Evaluating the quality of our telephone services. Federal and state income tax forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Federal and state income tax forms One method is for a second IRS representative to listen in on or record random telephone calls. Federal and state income tax forms Another is to ask some callers to complete a short survey at the end of the call. Federal and state income tax forms Walk-in. Federal and state income tax forms Many products and services are available on a walk-in basis. Federal and state income tax forms   Products. Federal and state income tax forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Federal and state income tax forms Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Federal and state income tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Federal and state income tax forms Services. Federal and state income tax forms You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Federal and state income tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Federal and state income tax forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Federal and state income tax forms No appointment is necessary—just walk in. Federal and state income tax forms If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Federal and state income tax forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Federal and state income tax forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Federal and state income tax forms All other issues will be handled without an appointment. Federal and state income tax forms To find the number of your local office, go to www. Federal and state income tax forms irs. Federal and state income tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Federal and state income tax forms Mail. Federal and state income tax forms You can send your order for forms, instructions, and publications to the address below. Federal and state income tax forms You should receive a response within 10 days after your request is received. Federal and state income tax forms  Internal Revenue Service 1201 N. Federal and state income tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Federal and state income tax forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Federal and state income tax forms Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Federal and state income tax forms We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Federal and state income tax forms Remember, the worst thing you can do is nothing at all. Federal and state income tax forms   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Federal and state income tax forms You face (or your business is facing) an immediate threat of adverse action. Federal and state income tax forms You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Federal and state income tax forms   If you qualify for our help, we’ll do everything we can to get your problem resolved. Federal and state income tax forms You will be assigned to one advocate who will be with you at every turn. Federal and state income tax forms We have offices in every state, the District of Columbia, and Puerto Rico. Federal and state income tax forms Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Federal and state income tax forms And our services are always free. Federal and state income tax forms   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Federal and state income tax forms Our tax toolkit at www. Federal and state income tax forms TaxpayerAdvocate. Federal and state income tax forms irs. Federal and state income tax forms gov can help you understand these rights. Federal and state income tax forms   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Federal and state income tax forms irs. Federal and state income tax forms gov/advocate. Federal and state income tax forms You can also call our toll-free number at 1-877-777-4778. Federal and state income tax forms   TAS also handles large-scale or systemic problems that affect many taxpayers. Federal and state income tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Federal and state income tax forms irs. Federal and state income tax forms gov/advocate. Federal and state income tax forms Low Income Taxpayer Clinics (LITCs). Federal and state income tax forms   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Federal and state income tax forms Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Federal and state income tax forms These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Federal and state income tax forms Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Federal and state income tax forms For more information and to find a clinic near you, see the LITC page on www. Federal and state income tax forms irs. Federal and state income tax forms gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Federal and state income tax forms This publication is also available by calling 1-800-829-3676 or at your local IRS office. Federal and state income tax forms Free tax services. Federal and state income tax forms   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Federal and state income tax forms Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Federal and state income tax forms The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Federal and state income tax forms The majority of the information and services listed in this publication are available to you free of charge. Federal and state income tax forms If there is a fee associated with a resource or service, it is listed in the publication. Federal and state income tax forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Federal and state income tax forms DVD for tax products. Federal and state income tax forms You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Federal and state income tax forms Prior-year forms, instructions, and publications. Federal and state income tax forms Tax Map: an electronic research tool and finding aid. Federal and state income tax forms Tax law frequently asked questions. Federal and state income tax forms Tax Topics from the IRS telephone response system. Federal and state income tax forms Internal Revenue Code—Title 26 of the U. Federal and state income tax forms S. Federal and state income tax forms Code. Federal and state income tax forms Links to other Internet based Tax Research Materials. Federal and state income tax forms Fill-in, print, and save features for most tax forms. Federal and state income tax forms Internal Revenue Bulletins. Federal and state income tax forms Toll-free and email technical support. Federal and state income tax forms Two releases during the year. Federal and state income tax forms  – The first release will ship the beginning of January. Federal and state income tax forms  – The final release will ship the beginning of March. Federal and state income tax forms Purchase the DVD from National Technical Information Service (NTIS) at www. Federal and state income tax forms irs. Federal and state income tax forms gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Federal and state income tax forms This image is too large to be displayed in the current screen. Federal and state income tax forms Please click the link to view the image. Federal and state income tax forms Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications