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File federal and state taxes for free Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. File federal and state taxes for free Explican cuáles ingresos están y cuáles no están sujetos a impuestos. File federal and state taxes for free Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. File federal and state taxes for free Table of Contents 5. File federal and state taxes for free   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. File federal and state taxes for free Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. File federal and state taxes for free   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. File federal and state taxes for free Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. File federal and state taxes for free Declaración final. File federal and state taxes for free Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. File federal and state taxes for free   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. File federal and state taxes for free Cuenta de custodia para su hijo. File federal and state taxes for free Multa por no facilitar un SSN. File federal and state taxes for free Cómo se declara la retención adicional. File federal and state taxes for free Cuenta de ahorros con uno de los padres como fideicomisario. File federal and state taxes for free Intereses que no se declaran en el Formulario 1099-INT. File federal and state taxes for free Nominatarios. File federal and state taxes for free Cantidad incorrecta. File federal and state taxes for free Requisito de declarar ciertos datos. File federal and state taxes for free Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. File federal and state taxes for free Préstamo para invertir en un certificado de depósito. File federal and state taxes for free Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. File federal and state taxes for free Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). File federal and state taxes for free Cómo declarar los intereses exentos de impuesto. File federal and state taxes for free Intereses de bonos de ahorro de los EE. File federal and state taxes for free UU. File federal and state taxes for free declarados anteriormente. File federal and state taxes for free 8. File federal and state taxes for free   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. File federal and state taxes for free Cómo se le informa del impuesto retenido. File federal and state taxes for free Nominatarios. File federal and state taxes for free Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. File federal and state taxes for free Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. File federal and state taxes for free Tratamiento del impuesto mínimo alternativo. File federal and state taxes for free Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. File federal and state taxes for free 9. File federal and state taxes for free   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. File federal and state taxes for free Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. File federal and state taxes for free Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. File federal and state taxes for free   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. File federal and state taxes for free Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). File federal and state taxes for free Beneficios de la jubilación del gobierno federal. File federal and state taxes for free Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. File federal and state taxes for free Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. File federal and state taxes for free Exclusión no limitada al costo. File federal and state taxes for free Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. File federal and state taxes for free Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. File federal and state taxes for free   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. File federal and state taxes for free   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. File federal and state taxes for free Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. File federal and state taxes for free Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. File federal and state taxes for free Método 2. File federal and state taxes for free RegalíasAgotamiento. File federal and state taxes for free Carbón y mineral de hierro. File federal and state taxes for free Venta de participación de bienes. File federal and state taxes for free Parte de una futura producción vendida. File federal and state taxes for free Beneficios por DesempleoTipos de compensación por desempleo. File federal and state taxes for free Programa gubernamental. File federal and state taxes for free Reintegro de compensación por desempleo. File federal and state taxes for free Retención de impuestos. File federal and state taxes for free Reintegro de beneficios. File federal and state taxes for free Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. File federal and state taxes for free Deducción por costos relativos a una demanda por discriminación ilegal. File federal and state taxes for free Medidas de ahorro de energía. File federal and state taxes for free Unidad habitable. File federal and state taxes for free Ingreso actual que se requiere distribuir. File federal and state taxes for free Ingreso actual que no se requiere distribuir. File federal and state taxes for free Cómo hacer la declaración. File federal and state taxes for free Pérdidas. File federal and state taxes for free Fideicomiso de un cesionario. File federal and state taxes for free Remuneración para personas que no son empleados. File federal and state taxes for free Director de una sociedad anónima. File federal and state taxes for free Representante personal. File federal and state taxes for free Administrador de una ocupación o negocio de patrimonio en quiebra. File federal and state taxes for free Notario público. File federal and state taxes for free Funcionario de distrito electoral. File federal and state taxes for free Pagos por complejidad del cuidado. File federal and state taxes for free Mantenimiento del espacio en el hogar. File federal and state taxes for free Declaración de pagos sujetos a impuestos. File federal and state taxes for free Loterías y rifas. File federal and state taxes for free Formulario W-2G. File federal and state taxes for free Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. File federal and state taxes for free Pensión o arreglo IRA heredado. File federal and state taxes for free Recompensas o bonificaciones para empleados. File federal and state taxes for free Premio Pulitzer, Premio Nobel y premios similares. File federal and state taxes for free Pago por servicios. File federal and state taxes for free Pagos del Departamento de Asuntos de Veteranos (VA). File federal and state taxes for free Premios. File federal and state taxes for free Indemnización por huelga y cierre patronal. File federal and state taxes for free Prev  Up  Next   Home   More Online Publications
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File federal and state taxes 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). File federal and state taxes for free Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. File federal and state taxes for free Laundering means converting “dirty” or illegally-gained money to “clean” money. File federal and state taxes for free The government can often trace this laundered money through the payments you report. File federal and state taxes for free Laws passed by Congress require you to report these payments. File federal and state taxes 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. File federal and state taxes for free The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. File federal and state taxes for free However, you do not have to file Form 8300 if the transaction is not related to your trade or business. File federal and state taxes 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. File federal and state taxes for free Transaction defined. File federal and state taxes 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. File federal and state taxes for free Person defined. File federal and state taxes for free   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. File federal and state taxes for free   Exempt organizations, including employee plans, are also “persons. File federal and state taxes 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. File federal and state taxes for free Foreign transactions. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free Bail received by court clerks. File federal and state taxes 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. File federal and state taxes for free For more information about the rules that apply to court clerks, see Section 1. File federal and state taxes for free 6050I-2 of the Income Tax Regulations. File federal and state taxes 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). File federal and state taxes 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. File federal and state taxes for free Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. File federal and state taxes for free ” Cash does not include a check drawn on an individual's personal account. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free Example 1. File federal and state taxes for free You are a coin dealer. File federal and state taxes for free Bob Green buys gold coins from you for $13,200. File federal and state taxes for free He pays for them with $6,200 in U. File federal and state taxes for free S. File federal and state taxes for free currency and a cashier's check having a face amount of $7,000. File federal and state taxes for free The cashier's check is treated as cash. File federal and state taxes for free You have received more than $10,000 cash and must file Form 8300 for this transaction. File federal and state taxes for free Example 2. File federal and state taxes for free You are a retail jeweler. File federal and state taxes for free Mary North buys an item of jewelry from you for $12,000. File federal and state taxes 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. File federal and state taxes for free Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. File federal and state taxes for free You do not have to file Form 8300. File federal and state taxes for free Example 3. File federal and state taxes for free You are a boat dealer. File federal and state taxes for free Emily Jones buys a boat from you for $16,500. File federal and state taxes for free She pays for it with a cashier's check payable to you in the amount of $16,500. File federal and state taxes for free The cashier's check is not treated as cash because its face amount is more than $10,000. File federal and state taxes for free You do not have to file Form 8300 for this transaction. File federal and state taxes 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. File federal and state taxes 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). File federal and state taxes for free For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. File federal and state taxes for free The car is a consumer durable even if you sell it to a buyer who will use it in a business. File federal and state taxes for free A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free Example. File federal and state taxes for free You are a travel agent. File federal and state taxes for free Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. File federal and state taxes for free He also asks you to book hotel rooms and admission tickets for the group. File federal and state taxes for free In payment, he gives you two money orders, each for $6,000. File federal and state taxes for free You have received more than $10,000 cash in this designated reporting transaction. File federal and state taxes for free You must file Form 8300. File federal and state taxes for free Retail sale. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free This includes any sales of items that will be resold. File federal and state taxes for free Broker or intermediary. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free Exception for certain bank loans. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free Example. File federal and state taxes for free You are a car dealer. File federal and state taxes for free Mandy White buys a new car from you for $11,500. File federal and state taxes for free She pays you with $2,000 of U. File federal and state taxes for free S. File federal and state taxes for free currency and a cashier's check for $9,500 payable to you and her. File federal and state taxes 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. File federal and state taxes for free For this reason, the cashier's check is not treated as cash. File federal and state taxes for free You do not have to file Form 8300 for the transaction. File federal and state taxes for free Exception for certain installment sales. File federal and state taxes 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). File federal and state taxes 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. File federal and state taxes for free Exception for certain down payment plans. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free You receive it more than 60 days before the date of sale. File federal and state taxes 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. File federal and state taxes for free Exception for travel and entertainment. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free You receive it more than 60 days before the date on which the final payment is due. File federal and state taxes 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. File federal and state taxes for free Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. File federal and state taxes 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. File federal and state taxes for free If you do not know a person's TIN, you have to ask for it. File federal and state taxes for free You may be subject to penalties for an incorrect or missing TIN. File federal and state taxes for free There are three types of TINs. File federal and state taxes for free The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). File federal and state taxes 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). File federal and state taxes for free An ITIN has nine digits, similar to an SSN. File federal and state taxes for free The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). File federal and state taxes for free Exception. File federal and state taxes 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. File federal and state taxes for free S. File federal and state taxes 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. File federal and state taxes for free 1441-1(e)(2) or (3) or 1. File federal and state taxes for free 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. File federal and state taxes 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. File federal and state taxes for free S. File federal and state taxes for free citizen or resident. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free Because they total $12,000 (more than $10,000), you must file Form 8300. File federal and state taxes for free More than 24 hours between transactions. File federal and state taxes 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. File federal and state taxes for free   For example, you are a travel agent. File federal and state taxes for free A client pays you $8,000 in cash for a trip. File federal and state taxes for free Two days later, the same client pays you $3,000 more in cash to include another person on the trip. File federal and state taxes for free These are related transactions, and you must file Form 8300 to report them. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. File federal and state taxes for free Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. File federal and state taxes for free When, Where, and What To File The amount you receive and when you receive it determine when you must file. File federal and state taxes for free Generally, you must file Form 8300 within 15 days after receiving a payment. File federal and state taxes 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. File federal and state taxes for free More than one payment. File federal and state taxes for free   In some transactions, the buyer may arrange to pay you in cash installment payments. File federal and state taxes for free If the first payment is more than $10,000, you must file Form 8300 within 15 days. File federal and state taxes 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. File federal and state taxes for free When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. File federal and state taxes for free   After you file Form 8300, you must start a new count of cash payments received from that buyer. File federal and state taxes 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. File federal and state taxes for free You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. File federal and state taxes 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. File federal and state taxes for free Example. File federal and state taxes for free On January 10, you receive a cash payment of $11,000. File federal and state taxes 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. File federal and state taxes for free By January 25, you must file a Form 8300 for the $11,000 payment. File federal and state taxes for free By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. File federal and state taxes for free Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. File federal and state taxes for free Complete the form in its entirety (Parts I-IV) and include the amended information. File federal and state taxes for free Do not attach a copy of the original report. File federal and state taxes for free Where to file. File federal and state taxes for free   Mail the form to the address given in the Form 8300 instructions. File federal and state taxes for free Required statement to buyer. File federal and state taxes for free   You must give a written or electronic statement to each person named on any Form 8300 you must file. File federal and state taxes for free You can give the statement electronically only if the recipient agrees to receive it in that format. File federal and state taxes 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. File federal and state taxes for free It must state that you are also reporting this information to the IRS. File federal and state taxes 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. File federal and state taxes for free    You must keep a copy of every Form 8300 you file for 5 years. File federal and state taxes for free Examples Example 1. File federal and state taxes for free Pat Brown is the sales manager for Small Town Cars. File federal and state taxes for free On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. File federal and state taxes for free Pat asks for identification from Jane to get the necessary information to complete Form 8300. File federal and state taxes for free A filled-in form is shown in this publication. File federal and state taxes for free Pat must mail the form to the address shown in the form's instructions by January 21, 2009. File federal and state taxes for free He must also send a statement to Jane by January 31, 2010. File federal and state taxes for free Example 2. File federal and state taxes 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. File federal and state taxes 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). File federal and state taxes for free Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. File federal and state taxes for free However, he could report it if he felt it was a suspicious transaction. File federal and state taxes 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. File federal and state taxes 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). File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free These dollar amounts are based on Section 3571 of Title 18 of the U. File federal and state taxes for free S. File federal and state taxes for free Code. File federal and state taxes 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. File federal and state taxes for free This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. File federal and state taxes for free Structuring means breaking up a large cash transaction into small cash transactions. File federal and state taxes 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. File federal and state taxes for free By selecting the method that is best for you, you will have quick and easy access to tax help. File federal and state taxes for free Free help with your return. File federal and state taxes for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free To find the nearest VITA or TCE site, visit IRS. File federal and state taxes for free gov or call 1-800-906-9887 or 1-800-829-1040. File federal and state taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File federal and state taxes for free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File federal and state taxes for free aarp. File federal and state taxes for free org/money/taxaide. File federal and state taxes for free   For more information on these programs, go to IRS. File federal and state taxes for free gov and enter keyword “VITA” in the upper right-hand corner. File federal and state taxes for free Internet. File federal and state taxes for free You can access the IRS website at IRS. File federal and state taxes for free gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. File federal and state taxes for free Go to IRS. File federal and state taxes for free gov and click on Where's My Refund. File federal and state taxes 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. File federal and state taxes for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File federal and state taxes 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. File federal and state taxes for free E-file your return. File federal and state taxes for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File federal and state taxes for free Download forms, including talking tax forms, instructions, and publications. File federal and state taxes for free Order IRS products online. File federal and state taxes for free Research your tax questions online. File federal and state taxes for free Search publications online by topic or keyword. File federal and state taxes for free Use the online Internal Revenue Code, regulations, or other official guidance. File federal and state taxes for free View Internal Revenue Bulletins (IRBs) published in the last few years. File federal and state taxes for free Figure your withholding allowances using the withholding calculator online at  www. File federal and state taxes for free irs. File federal and state taxes for free gov/individuals. File federal and state taxes for free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. File federal and state taxes for free irs. File federal and state taxes for free gov/individuals. File federal and state taxes for free Sign up to receive local and national tax news by email. File federal and state taxes for free Get information on starting and operating a small business. File federal and state taxes for free Phone. File federal and state taxes for free Many services are available by phone. File federal and state taxes for free   Ordering forms, instructions, and publications. File federal and state taxes 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. File federal and state taxes for free You should receive your order within 10 days. File federal and state taxes for free Asking tax questions. File federal and state taxes for free Call the IRS with your tax questions at 1-800-829-1040. File federal and state taxes for free Solving problems. File federal and state taxes for free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File federal and state taxes for free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File federal and state taxes for free Call your local Taxpayer Assistance Center for an appointment. File federal and state taxes for free To find the number, go to www. File federal and state taxes for free irs. File federal and state taxes for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File federal and state taxes for free TTY/TDD equipment. File federal and state taxes 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. File federal and state taxes for free TeleTax topics. File federal and state taxes for free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File federal and state taxes for free Refund information. File federal and state taxes for free You can check the status of your refund on the new IRS phone app. File federal and state taxes for free Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. File federal and state taxes for free IRS2Go is a new way to provide you with information and tools. File federal and state taxes 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). File federal and state taxes 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. File federal and state taxes for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free Other refund information. File federal and state taxes for free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File federal and state taxes for free Evaluating the quality of our telephone services. File federal and state taxes for free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File federal and state taxes for free One method is for a second IRS representative to listen in on or record random telephone calls. File federal and state taxes for free Another is to ask some callers to complete a short survey at the end of the call. File federal and state taxes for free Walk-in. File federal and state taxes for free Many products and services are available on a walk-in basis. File federal and state taxes for free   Products. File federal and state taxes for free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File federal and state taxes 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. File federal and state taxes for free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File federal and state taxes for free Services. File federal and state taxes for free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File federal and state taxes for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File federal and state taxes 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. File federal and state taxes for free No appointment is necessary—just walk in. File federal and state taxes for free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File federal and state taxes for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File federal and state taxes for free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File federal and state taxes for free All other issues will be handled without an appointment. File federal and state taxes for free To find the number of your local office, go to www. File federal and state taxes for free irs. File federal and state taxes for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File federal and state taxes for free Mail. File federal and state taxes for free You can send your order for forms, instructions, and publications to the address below. File federal and state taxes for free You should receive a response within 10 days after your request is received. File federal and state taxes for free  Internal Revenue Service 1201 N. File federal and state taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File federal and state taxes for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File federal and state taxes for free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File federal and state taxes 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. File federal and state taxes for free Remember, the worst thing you can do is nothing at all. File federal and state taxes 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. File federal and state taxes for free You face (or your business is facing) an immediate threat of adverse action. File federal and state taxes 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. File federal and state taxes for free   If you qualify for our help, we’ll do everything we can to get your problem resolved. File federal and state taxes for free You will be assigned to one advocate who will be with you at every turn. File federal and state taxes for free We have offices in every state, the District of Columbia, and Puerto Rico. File federal and state taxes for free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File federal and state taxes for free And our services are always free. File federal and state taxes for free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File federal and state taxes for free Our tax toolkit at www. File federal and state taxes for free TaxpayerAdvocate. File federal and state taxes for free irs. File federal and state taxes for free gov can help you understand these rights. File federal and state taxes 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. File federal and state taxes for free irs. File federal and state taxes for free gov/advocate. File federal and state taxes for free You can also call our toll-free number at 1-877-777-4778. File federal and state taxes for free   TAS also handles large-scale or systemic problems that affect many taxpayers. File federal and state taxes for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File federal and state taxes for free irs. File federal and state taxes for free gov/advocate. File federal and state taxes for free Low Income Taxpayer Clinics (LITCs). File federal and state taxes for free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File federal and state taxes for free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File federal and state taxes 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. File federal and state taxes 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. File federal and state taxes for free For more information and to find a clinic near you, see the LITC page on www. File federal and state taxes for free irs. File federal and state taxes for free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File federal and state taxes for free This publication is also available by calling 1-800-829-3676 or at your local IRS office. File federal and state taxes for free Free tax services. File federal and state taxes for free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File federal and state taxes for free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File federal and state taxes for free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File federal and state taxes for free The majority of the information and services listed in this publication are available to you free of charge. File federal and state taxes for free If there is a fee associated with a resource or service, it is listed in the publication. File federal and state taxes for free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File federal and state taxes for free DVD for tax products. File federal and state taxes for free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File federal and state taxes for free Prior-year forms, instructions, and publications. File federal and state taxes for free Tax Map: an electronic research tool and finding aid. File federal and state taxes for free Tax law frequently asked questions. File federal and state taxes for free Tax Topics from the IRS telephone response system. File federal and state taxes for free Internal Revenue Code—Title 26 of the U. File federal and state taxes for free S. File federal and state taxes for free Code. File federal and state taxes for free Links to other Internet based Tax Research Materials. File federal and state taxes for free Fill-in, print, and save features for most tax forms. File federal and state taxes for free Internal Revenue Bulletins. File federal and state taxes for free Toll-free and email technical support. File federal and state taxes for free Two releases during the year. File federal and state taxes for free  – The first release will ship the beginning of January. File federal and state taxes for free  – The final release will ship the beginning of March. File federal and state taxes for free Purchase the DVD from National Technical Information Service (NTIS) at www. File federal and state taxes for free irs. File federal and state taxes 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). File federal and state taxes for free This image is too large to be displayed in the current screen. File federal and state taxes for free Please click the link to view the image. File federal and state taxes for free Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications