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File Taxes 2014

File taxes 2014 Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. File taxes 2014 Tax questions. File taxes 2014 Useful Items - You may want to see: Reminders Future developments. File taxes 2014  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. File taxes 2014 IRS. File taxes 2014 gov/pub721. File taxes 2014 Phased retirement. File taxes 2014   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. File taxes 2014 This new program will allow eligible employees to begin receiving annuity payments while working part-time. File taxes 2014 For more information, go to the Office of Personnel Management (OPM) website at www. File taxes 2014 opm. File taxes 2014 gov. File taxes 2014 Roth Thrift Savings Plan (TSP) balance. File taxes 2014  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. File taxes 2014 Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. File taxes 2014 Qualified distributions from a Roth TSP are not included in your income. File taxes 2014 See Thrift Savings Plan in Part II for more information. File taxes 2014 Rollovers. File taxes 2014  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. File taxes 2014 See Rollover Rules in Part II. File taxes 2014 Rollovers by surviving spouse. File taxes 2014  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. File taxes 2014 See Rollover Rules in Part II. File taxes 2014 Thrift Savings Plan (TSP) beneficiary participant accounts. File taxes 2014  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). File taxes 2014 The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. File taxes 2014 Benefits for public safety officer's survivors. File taxes 2014  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. File taxes 2014 For more information, see Dependents of public safety officers in Part IV. File taxes 2014 Uniformed services Thrift Savings Plan (TSP) accounts. File taxes 2014  If you have a uniformed services TSP account, it may include contributions from combat zone pay. File taxes 2014 This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. File taxes 2014 However, any earnings on those contributions are subject to tax when they are distributed. File taxes 2014 The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. File taxes 2014 If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. File taxes 2014 You can get more information from the TSP website, www. File taxes 2014 tsp. File taxes 2014 gov, or the TSP Service Office. File taxes 2014 Photographs of missing children. File taxes 2014  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File taxes 2014 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes 2014 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 taxes 2014 Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. File taxes 2014 These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). File taxes 2014 Tax rules for annuity benefits. File taxes 2014   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. File taxes 2014 The rest of your benefits are taxable. File taxes 2014 If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. File taxes 2014 If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. File taxes 2014 See Part II, Rules for Retirees . File taxes 2014 Thrift Savings Plan. File taxes 2014   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. File taxes 2014 This plan is similar to private sector 401(k) plans. File taxes 2014 You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. File taxes 2014 The contributions and earnings on them are not taxed until they are distributed to you. File taxes 2014 Also the TSP offers a Roth TSP option. File taxes 2014 Contributions to this type of balance are after tax and qualified distributions from the account are tax free. File taxes 2014 See Thrift Savings Plan in Part II. File taxes 2014 Comments and suggestions. File taxes 2014   We welcome your comments about this publication and your suggestions for future editions. File taxes 2014   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File taxes 2014 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes 2014 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes 2014   You can send your comments from www. File taxes 2014 irs. File taxes 2014 gov/formspubs/. File taxes 2014 Click on “More Information” and then on “Comment on Tax Forms and Publications”. File taxes 2014   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 taxes 2014 Ordering forms and publications. File taxes 2014   Visit www. File taxes 2014 irs. File taxes 2014 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 taxes 2014 Internal Revenue Service 1201 N. File taxes 2014 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes 2014   If you have a tax question, check the information available on IRS. File taxes 2014 gov or call 1-800-829-1040. File taxes 2014 We cannot answer tax questions sent to either of the above addresses. File taxes 2014 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File taxes 2014 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. File taxes 2014 Prev  Up  Next   Home   More Online Publications
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File taxes 2014 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 taxes 2014 Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. File taxes 2014 Laundering means converting “dirty” or illegally-gained money to “clean” money. File taxes 2014 The government can often trace this laundered money through the payments you report. File taxes 2014 Laws passed by Congress require you to report these payments. File taxes 2014 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 taxes 2014 The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. File taxes 2014 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 taxes 2014 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 taxes 2014 Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. File taxes 2014 However, you do not have to file Form 8300 if the transaction is not related to your trade or business. File taxes 2014 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 taxes 2014 Transaction defined. File taxes 2014    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 taxes 2014 Person defined. File taxes 2014   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. File taxes 2014   Exempt organizations, including employee plans, are also “persons. File taxes 2014 ” 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 taxes 2014 Foreign transactions. File taxes 2014   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 taxes 2014 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 taxes 2014 Bail received by court clerks. File taxes 2014   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 taxes 2014 For more information about the rules that apply to court clerks, see Section 1. File taxes 2014 6050I-2 of the Income Tax Regulations. File taxes 2014 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 taxes 2014 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 taxes 2014 Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. File taxes 2014 ” Cash does not include a check drawn on an individual's personal account. File taxes 2014 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 taxes 2014 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 taxes 2014 Example 1. File taxes 2014 You are a coin dealer. File taxes 2014 Bob Green buys gold coins from you for $13,200. File taxes 2014 He pays for them with $6,200 in U. File taxes 2014 S. File taxes 2014 currency and a cashier's check having a face amount of $7,000. File taxes 2014 The cashier's check is treated as cash. File taxes 2014 You have received more than $10,000 cash and must file Form 8300 for this transaction. File taxes 2014 Example 2. File taxes 2014 You are a retail jeweler. File taxes 2014 Mary North buys an item of jewelry from you for $12,000. File taxes 2014 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 taxes 2014 Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. File taxes 2014 You do not have to file Form 8300. File taxes 2014 Example 3. File taxes 2014 You are a boat dealer. File taxes 2014 Emily Jones buys a boat from you for $16,500. File taxes 2014 She pays for it with a cashier's check payable to you in the amount of $16,500. File taxes 2014 The cashier's check is not treated as cash because its face amount is more than $10,000. File taxes 2014 You do not have to file Form 8300 for this transaction. File taxes 2014 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 taxes 2014 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 taxes 2014 For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. File taxes 2014 The car is a consumer durable even if you sell it to a buyer who will use it in a business. File taxes 2014 A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). File taxes 2014 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 taxes 2014 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 taxes 2014 Example. File taxes 2014 You are a travel agent. File taxes 2014 Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. File taxes 2014 He also asks you to book hotel rooms and admission tickets for the group. File taxes 2014 In payment, he gives you two money orders, each for $6,000. File taxes 2014 You have received more than $10,000 cash in this designated reporting transaction. File taxes 2014 You must file Form 8300. File taxes 2014 Retail sale. File taxes 2014   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 taxes 2014   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 taxes 2014 This includes any sales of items that will be resold. File taxes 2014 Broker or intermediary. File taxes 2014   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 taxes 2014 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 taxes 2014 Exception for certain bank loans. File taxes 2014   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 taxes 2014 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 taxes 2014 Example. File taxes 2014 You are a car dealer. File taxes 2014 Mandy White buys a new car from you for $11,500. File taxes 2014 She pays you with $2,000 of U. File taxes 2014 S. File taxes 2014 currency and a cashier's check for $9,500 payable to you and her. File taxes 2014 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 taxes 2014 For this reason, the cashier's check is not treated as cash. File taxes 2014 You do not have to file Form 8300 for the transaction. File taxes 2014 Exception for certain installment sales. File taxes 2014   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 taxes 2014 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 taxes 2014 Exception for certain down payment plans. File taxes 2014   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 taxes 2014 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 taxes 2014 You receive it more than 60 days before the date of sale. File taxes 2014 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 taxes 2014 Exception for travel and entertainment. File taxes 2014   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 taxes 2014 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 taxes 2014 You receive it more than 60 days before the date on which the final payment is due. File taxes 2014 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 taxes 2014 Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. File taxes 2014 If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. File taxes 2014 If you do not know a person's TIN, you have to ask for it. File taxes 2014 You may be subject to penalties for an incorrect or missing TIN. File taxes 2014 There are three types of TINs. File taxes 2014 The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). File taxes 2014 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 taxes 2014 An ITIN has nine digits, similar to an SSN. File taxes 2014 The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). File taxes 2014 Exception. File taxes 2014   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 taxes 2014 S. File taxes 2014 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 taxes 2014 1441-1(e)(2) or (3) or 1. File taxes 2014 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. File taxes 2014 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 taxes 2014 S. File taxes 2014 citizen or resident. File taxes 2014 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 taxes 2014 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 taxes 2014 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 taxes 2014 Because they total $12,000 (more than $10,000), you must file Form 8300. File taxes 2014 More than 24 hours between transactions. File taxes 2014   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 taxes 2014   For example, you are a travel agent. File taxes 2014 A client pays you $8,000 in cash for a trip. File taxes 2014 Two days later, the same client pays you $3,000 more in cash to include another person on the trip. File taxes 2014 These are related transactions, and you must file Form 8300 to report them. File taxes 2014 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 taxes 2014 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 taxes 2014 If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. File taxes 2014 Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. File taxes 2014 When, Where, and What To File The amount you receive and when you receive it determine when you must file. File taxes 2014 Generally, you must file Form 8300 within 15 days after receiving a payment. File taxes 2014 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 taxes 2014 More than one payment. File taxes 2014   In some transactions, the buyer may arrange to pay you in cash installment payments. File taxes 2014 If the first payment is more than $10,000, you must file Form 8300 within 15 days. File taxes 2014 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 taxes 2014 When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. File taxes 2014   After you file Form 8300, you must start a new count of cash payments received from that buyer. File taxes 2014 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 taxes 2014 You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. File taxes 2014   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 taxes 2014 Example. File taxes 2014 On January 10, you receive a cash payment of $11,000. File taxes 2014 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 taxes 2014 By January 25, you must file a Form 8300 for the $11,000 payment. File taxes 2014 By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. File taxes 2014 Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. File taxes 2014 Complete the form in its entirety (Parts I-IV) and include the amended information. File taxes 2014 Do not attach a copy of the original report. File taxes 2014 Where to file. File taxes 2014   Mail the form to the address given in the Form 8300 instructions. File taxes 2014 Required statement to buyer. File taxes 2014   You must give a written or electronic statement to each person named on any Form 8300 you must file. File taxes 2014 You can give the statement electronically only if the recipient agrees to receive it in that format. File taxes 2014 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 taxes 2014 It must state that you are also reporting this information to the IRS. File taxes 2014   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 taxes 2014    You must keep a copy of every Form 8300 you file for 5 years. File taxes 2014 Examples Example 1. File taxes 2014 Pat Brown is the sales manager for Small Town Cars. File taxes 2014 On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. File taxes 2014 Pat asks for identification from Jane to get the necessary information to complete Form 8300. File taxes 2014 A filled-in form is shown in this publication. File taxes 2014 Pat must mail the form to the address shown in the form's instructions by January 21, 2009. File taxes 2014 He must also send a statement to Jane by January 31, 2010. File taxes 2014 Example 2. File taxes 2014 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 taxes 2014 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 taxes 2014 Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. File taxes 2014 However, he could report it if he felt it was a suspicious transaction. File taxes 2014 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 taxes 2014 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 taxes 2014 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 taxes 2014 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 taxes 2014 These dollar amounts are based on Section 3571 of Title 18 of the U. File taxes 2014 S. File taxes 2014 Code. File taxes 2014 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 taxes 2014 This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. File taxes 2014 Structuring means breaking up a large cash transaction into small cash transactions. File taxes 2014 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 taxes 2014 By selecting the method that is best for you, you will have quick and easy access to tax help. File taxes 2014 Free help with your return. File taxes 2014   Free help in preparing your return is available nationwide from IRS-certified volunteers. File taxes 2014 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 taxes 2014 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 taxes 2014 To find the nearest VITA or TCE site, visit IRS. File taxes 2014 gov or call 1-800-906-9887 or 1-800-829-1040. File taxes 2014   As part of the TCE program, AARP offers the Tax-Aide counseling program. File taxes 2014 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File taxes 2014 aarp. File taxes 2014 org/money/taxaide. File taxes 2014   For more information on these programs, go to IRS. File taxes 2014 gov and enter keyword “VITA” in the upper right-hand corner. File taxes 2014 Internet. File taxes 2014 You can access the IRS website at IRS. File taxes 2014 gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. File taxes 2014 Go to IRS. File taxes 2014 gov and click on Where's My Refund. File taxes 2014 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 taxes 2014 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File taxes 2014 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 taxes 2014 E-file your return. File taxes 2014 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File taxes 2014 Download forms, including talking tax forms, instructions, and publications. File taxes 2014 Order IRS products online. File taxes 2014 Research your tax questions online. File taxes 2014 Search publications online by topic or keyword. File taxes 2014 Use the online Internal Revenue Code, regulations, or other official guidance. File taxes 2014 View Internal Revenue Bulletins (IRBs) published in the last few years. File taxes 2014 Figure your withholding allowances using the withholding calculator online at  www. File taxes 2014 irs. File taxes 2014 gov/individuals. File taxes 2014 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. File taxes 2014 irs. File taxes 2014 gov/individuals. File taxes 2014 Sign up to receive local and national tax news by email. File taxes 2014 Get information on starting and operating a small business. File taxes 2014 Phone. File taxes 2014 Many services are available by phone. File taxes 2014   Ordering forms, instructions, and publications. File taxes 2014 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File taxes 2014 You should receive your order within 10 days. File taxes 2014 Asking tax questions. File taxes 2014 Call the IRS with your tax questions at 1-800-829-1040. File taxes 2014 Solving problems. File taxes 2014 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File taxes 2014 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File taxes 2014 Call your local Taxpayer Assistance Center for an appointment. File taxes 2014 To find the number, go to www. File taxes 2014 irs. File taxes 2014 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File taxes 2014 TTY/TDD equipment. File taxes 2014 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File taxes 2014 TeleTax topics. File taxes 2014 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File taxes 2014 Refund information. File taxes 2014 You can check the status of your refund on the new IRS phone app. File taxes 2014 Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. File taxes 2014 IRS2Go is a new way to provide you with information and tools. File taxes 2014 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 taxes 2014 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 taxes 2014 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File taxes 2014 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 taxes 2014 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 taxes 2014 Other refund information. File taxes 2014 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File taxes 2014 Evaluating the quality of our telephone services. File taxes 2014 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File taxes 2014 One method is for a second IRS representative to listen in on or record random telephone calls. File taxes 2014 Another is to ask some callers to complete a short survey at the end of the call. File taxes 2014 Walk-in. File taxes 2014 Many products and services are available on a walk-in basis. File taxes 2014   Products. File taxes 2014 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File taxes 2014 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 taxes 2014 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File taxes 2014 Services. File taxes 2014 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File taxes 2014 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File taxes 2014 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 taxes 2014 No appointment is necessary—just walk in. File taxes 2014 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File taxes 2014 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File taxes 2014 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File taxes 2014 All other issues will be handled without an appointment. File taxes 2014 To find the number of your local office, go to www. File taxes 2014 irs. File taxes 2014 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File taxes 2014 Mail. File taxes 2014 You can send your order for forms, instructions, and publications to the address below. File taxes 2014 You should receive a response within 10 days after your request is received. File taxes 2014  Internal Revenue Service 1201 N. File taxes 2014 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File taxes 2014   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File taxes 2014 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File taxes 2014 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 taxes 2014 Remember, the worst thing you can do is nothing at all. File taxes 2014   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 taxes 2014 You face (or your business is facing) an immediate threat of adverse action. File taxes 2014 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 taxes 2014   If you qualify for our help, we’ll do everything we can to get your problem resolved. File taxes 2014 You will be assigned to one advocate who will be with you at every turn. File taxes 2014 We have offices in every state, the District of Columbia, and Puerto Rico. File taxes 2014 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File taxes 2014 And our services are always free. File taxes 2014   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File taxes 2014 Our tax toolkit at www. File taxes 2014 TaxpayerAdvocate. File taxes 2014 irs. File taxes 2014 gov can help you understand these rights. File taxes 2014   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 taxes 2014 irs. File taxes 2014 gov/advocate. File taxes 2014 You can also call our toll-free number at 1-877-777-4778. File taxes 2014   TAS also handles large-scale or systemic problems that affect many taxpayers. File taxes 2014 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File taxes 2014 irs. File taxes 2014 gov/advocate. File taxes 2014 Low Income Taxpayer Clinics (LITCs). File taxes 2014   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File taxes 2014 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File taxes 2014 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 taxes 2014 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File taxes 2014 For more information and to find a clinic near you, see the LITC page on www. File taxes 2014 irs. File taxes 2014 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File taxes 2014 This publication is also available by calling 1-800-829-3676 or at your local IRS office. File taxes 2014 Free tax services. File taxes 2014   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File taxes 2014 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File taxes 2014 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File taxes 2014 The majority of the information and services listed in this publication are available to you free of charge. File taxes 2014 If there is a fee associated with a resource or service, it is listed in the publication. File taxes 2014   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File taxes 2014 DVD for tax products. File taxes 2014 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File taxes 2014 Prior-year forms, instructions, and publications. File taxes 2014 Tax Map: an electronic research tool and finding aid. File taxes 2014 Tax law frequently asked questions. File taxes 2014 Tax Topics from the IRS telephone response system. File taxes 2014 Internal Revenue Code—Title 26 of the U. File taxes 2014 S. File taxes 2014 Code. File taxes 2014 Links to other Internet based Tax Research Materials. File taxes 2014 Fill-in, print, and save features for most tax forms. File taxes 2014 Internal Revenue Bulletins. File taxes 2014 Toll-free and email technical support. File taxes 2014 Two releases during the year. File taxes 2014  – The first release will ship the beginning of January. File taxes 2014  – The final release will ship the beginning of March. File taxes 2014 Purchase the DVD from National Technical Information Service (NTIS) at www. File taxes 2014 irs. File taxes 2014 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 taxes 2014 This image is too large to be displayed in the current screen. File taxes 2014 Please click the link to view the image. File taxes 2014 Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications