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File State Income Taxes

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File State Income Taxes

File state income taxes Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. File state income taxes Tax-free exchange of rental property occasionally used for personal purposes. File state income taxes Ordering forms and publications. File state income taxes Tax questions. File state income taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. File state income taxes irs. File state income taxes gov/pub527. File state income taxes What's New Net Investment Income Tax (NIIT). File state income taxes  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). File state income taxes NIIT is a 3. File state income taxes 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. File state income taxes Net investment income may include rental income and other income from passive activities. File state income taxes Use Form 8960, Net Investment Income Tax, to figure this tax. File state income taxes For more information on NIIT, go to IRS. File state income taxes gov and enter “Net Investment Income Tax” in the search box. File state income taxes Reminders Photographs of missing children. File state income taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File state income taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File state income taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File state income taxes Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. File state income taxes In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. File state income taxes First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. File state income taxes We will look at types of income and when each is reported, and at types of expenses and which are deductible. File state income taxes Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. File state income taxes Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. File state income taxes Special rental situations are grouped together in chapter 4. File state income taxes These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. File state income taxes Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. File state income taxes Sale or exchange of rental property. File state income taxes   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. File state income taxes Sale of main home used as rental property. File state income taxes   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. File state income taxes Tax-free exchange of rental property occasionally used for personal purposes. File state income taxes   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. File state income taxes   For information on the qualifying use standards, see Rev. File state income taxes Proc. File state income taxes 2008–16, 2008 IRB 547, at http://www. File state income taxes irs. File state income taxes gov/irb/2008-10_IRB/ar12. File state income taxes html . File state income taxes For more information on like-kind exchanges, see chapter 1 of Publication 544. File state income taxes Comments and suggestions. File state income taxes   We welcome your comments about this publication and your suggestions for future editions. File state income taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File state income taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File state income taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File state income taxes   You can send your comments from www. File state income taxes irs. File state income taxes gov/formspubs/. File state income taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. File state income taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File state income taxes Ordering forms and publications. File state income taxes   Visit www. File state income taxes irs. File state income taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File state income taxes Internal Revenue Service 1201 N. File state income taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File state income taxes   If you have a tax question, check the information available on IRS. File state income taxes gov or call 1-800-829-1040. File state income taxes We cannot answer tax questions sent to either of the above addresses. File state income taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. File state income taxes Prev  Up  Next   Home   More Online Publications
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The File State Income Taxes

File state income taxes Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File state income taxes Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. File state income taxes Laundering means converting “dirty” or illegally-gained money to “clean” money. File state income taxes The government can often trace this laundered money through the payments you report. File state income taxes Laws passed by Congress require you to report these payments. File state income taxes Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. File state income taxes The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. File state income taxes Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. File state income taxes For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. File state income taxes Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. File state income taxes However, you do not have to file Form 8300 if the transaction is not related to your trade or business. File state income taxes For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. File state income taxes Transaction defined. File state income taxes    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. File state income taxes Person defined. File state income taxes   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. File state income taxes   Exempt organizations, including employee plans, are also “persons. File state income taxes ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. File state income taxes Foreign transactions. File state income taxes   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. File state income taxes However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. File state income taxes Bail received by court clerks. File state income taxes   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. File state income taxes For more information about the rules that apply to court clerks, see Section 1. File state income taxes 6050I-2 of the Income Tax Regulations. File state income taxes What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). File state income taxes What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. File state income taxes Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. File state income taxes ” Cash does not include a check drawn on an individual's personal account. File state income taxes A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. File state income taxes These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. File state income taxes Example 1. File state income taxes You are a coin dealer. File state income taxes Bob Green buys gold coins from you for $13,200. File state income taxes He pays for them with $6,200 in U. File state income taxes S. File state income taxes currency and a cashier's check having a face amount of $7,000. File state income taxes The cashier's check is treated as cash. File state income taxes You have received more than $10,000 cash and must file Form 8300 for this transaction. File state income taxes Example 2. File state income taxes You are a retail jeweler. File state income taxes Mary North buys an item of jewelry from you for $12,000. File state income taxes She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. File state income taxes Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. File state income taxes You do not have to file Form 8300. File state income taxes Example 3. File state income taxes You are a boat dealer. File state income taxes Emily Jones buys a boat from you for $16,500. File state income taxes She pays for it with a cashier's check payable to you in the amount of $16,500. File state income taxes The cashier's check is not treated as cash because its face amount is more than $10,000. File state income taxes You do not have to file Form 8300 for this transaction. File state income taxes Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. File state income taxes A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). File state income taxes For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. File state income taxes The car is a consumer durable even if you sell it to a buyer who will use it in a business. File state income taxes A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). File state income taxes Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. File state income taxes To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. File state income taxes Example. File state income taxes You are a travel agent. File state income taxes Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. File state income taxes He also asks you to book hotel rooms and admission tickets for the group. File state income taxes In payment, he gives you two money orders, each for $6,000. File state income taxes You have received more than $10,000 cash in this designated reporting transaction. File state income taxes You must file Form 8300. File state income taxes Retail sale. File state income taxes   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. File state income taxes   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. File state income taxes This includes any sales of items that will be resold. File state income taxes Broker or intermediary. File state income taxes   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. File state income taxes Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. File state income taxes Exception for certain bank loans. File state income taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. File state income taxes As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. File state income taxes Example. File state income taxes You are a car dealer. File state income taxes Mandy White buys a new car from you for $11,500. File state income taxes She pays you with $2,000 of U. File state income taxes S. File state income taxes currency and a cashier's check for $9,500 payable to you and her. File state income taxes You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. File state income taxes For this reason, the cashier's check is not treated as cash. File state income taxes You do not have to file Form 8300 for the transaction. File state income taxes Exception for certain installment sales. File state income taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). File state income taxes However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. File state income taxes Exception for certain down payment plans. File state income taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. File state income taxes You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. File state income taxes You receive it more than 60 days before the date of sale. File state income taxes You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. File state income taxes Exception for travel and entertainment. File state income taxes   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. File state income taxes You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. File state income taxes You receive it more than 60 days before the date on which the final payment is due. File state income taxes You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. File state income taxes Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. File state income taxes If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. File state income taxes If you do not know a person's TIN, you have to ask for it. File state income taxes You may be subject to penalties for an incorrect or missing TIN. File state income taxes There are three types of TINs. File state income taxes The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). File state income taxes The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). File state income taxes An ITIN has nine digits, similar to an SSN. File state income taxes The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). File state income taxes Exception. File state income taxes   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. File state income taxes S. File state income taxes trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. File state income taxes 1441-1(e)(2) or (3) or 1. File state income taxes 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. File state income taxes 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. File state income taxes S. File state income taxes citizen or resident. File state income taxes What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. File state income taxes If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. File state income taxes For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. File state income taxes Because they total $12,000 (more than $10,000), you must file Form 8300. File state income taxes More than 24 hours between transactions. File state income taxes   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. File state income taxes   For example, you are a travel agent. File state income taxes A client pays you $8,000 in cash for a trip. File state income taxes Two days later, the same client pays you $3,000 more in cash to include another person on the trip. File state income taxes These are related transactions, and you must file Form 8300 to report them. File state income taxes What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. File state income taxes A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. File state income taxes If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. File state income taxes Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. File state income taxes When, Where, and What To File The amount you receive and when you receive it determine when you must file. File state income taxes Generally, you must file Form 8300 within 15 days after receiving a payment. File state income taxes If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. File state income taxes More than one payment. File state income taxes   In some transactions, the buyer may arrange to pay you in cash installment payments. File state income taxes If the first payment is more than $10,000, you must file Form 8300 within 15 days. File state income taxes If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. File state income taxes When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. File state income taxes   After you file Form 8300, you must start a new count of cash payments received from that buyer. File state income taxes If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. File state income taxes You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. File state income taxes   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. File state income taxes Example. File state income taxes On January 10, you receive a cash payment of $11,000. File state income taxes You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. File state income taxes By January 25, you must file a Form 8300 for the $11,000 payment. File state income taxes By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. File state income taxes Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. File state income taxes Complete the form in its entirety (Parts I-IV) and include the amended information. File state income taxes Do not attach a copy of the original report. File state income taxes Where to file. File state income taxes   Mail the form to the address given in the Form 8300 instructions. File state income taxes Required statement to buyer. File state income taxes   You must give a written or electronic statement to each person named on any Form 8300 you must file. File state income taxes You can give the statement electronically only if the recipient agrees to receive it in that format. File state income taxes The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. File state income taxes It must state that you are also reporting this information to the IRS. File state income taxes   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. File state income taxes    You must keep a copy of every Form 8300 you file for 5 years. File state income taxes Examples Example 1. File state income taxes Pat Brown is the sales manager for Small Town Cars. File state income taxes On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. File state income taxes Pat asks for identification from Jane to get the necessary information to complete Form 8300. File state income taxes A filled-in form is shown in this publication. File state income taxes Pat must mail the form to the address shown in the form's instructions by January 21, 2009. File state income taxes He must also send a statement to Jane by January 31, 2010. File state income taxes Example 2. File state income taxes Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. File state income taxes Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). File state income taxes Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. File state income taxes However, he could report it if he felt it was a suspicious transaction. File state income taxes Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. File state income taxes If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). File state income taxes There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. File state income taxes If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. File state income taxes These dollar amounts are based on Section 3571 of Title 18 of the U. File state income taxes S. File state income taxes Code. File state income taxes The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. File state income taxes This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. File state income taxes Structuring means breaking up a large cash transaction into small cash transactions. File state income taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File state income taxes By selecting the method that is best for you, you will have quick and easy access to tax help. File state income taxes Free help with your return. File state income taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. File state income taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File state income taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File state income taxes To find the nearest VITA or TCE site, visit IRS. File state income taxes gov or call 1-800-906-9887 or 1-800-829-1040. File state income taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. File state income taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File state income taxes aarp. File state income taxes org/money/taxaide. File state income taxes   For more information on these programs, go to IRS. File state income taxes gov and enter keyword “VITA” in the upper right-hand corner. File state income taxes Internet. File state income taxes You can access the IRS website at IRS. File state income taxes gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. File state income taxes Go to IRS. File state income taxes gov and click on Where's My Refund. File state income taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File state income taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File state income taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File state income taxes E-file your return. File state income taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File state income taxes Download forms, including talking tax forms, instructions, and publications. File state income taxes Order IRS products online. File state income taxes Research your tax questions online. File state income taxes Search publications online by topic or keyword. File state income taxes Use the online Internal Revenue Code, regulations, or other official guidance. File state income taxes View Internal Revenue Bulletins (IRBs) published in the last few years. File state income taxes Figure your withholding allowances using the withholding calculator online at  www. File state income taxes irs. File state income taxes gov/individuals. File state income taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. File state income taxes irs. File state income taxes gov/individuals. File state income taxes Sign up to receive local and national tax news by email. File state income taxes Get information on starting and operating a small business. File state income taxes Phone. File state income taxes Many services are available by phone. File state income taxes   Ordering forms, instructions, and publications. 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File state income taxes Fill-in, print, and save features for most tax forms. File state income taxes Internal Revenue Bulletins. File state income taxes Toll-free and email technical support. File state income taxes Two releases during the year. File state income taxes  – The first release will ship the beginning of January. File state income taxes  – The final release will ship the beginning of March. File state income taxes Purchase the DVD from National Technical Information Service (NTIS) at www. File state income taxes irs. File state income taxes gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). File state income taxes This image is too large to be displayed in the current screen. File state income taxes Please click the link to view the image. File state income taxes Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications