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Filing 2009 Taxes Late Online For Free

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Filing 2009 Taxes Late Online For Free

Filing 2009 taxes late online 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). Filing 2009 taxes late online for free Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Filing 2009 taxes late online for free Laundering means converting “dirty” or illegally-gained money to “clean” money. Filing 2009 taxes late online for free The government can often trace this laundered money through the payments you report. Filing 2009 taxes late online for free Laws passed by Congress require you to report these payments. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Filing 2009 taxes late online for free However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Transaction defined. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Person defined. Filing 2009 taxes late online for free   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Filing 2009 taxes late online for free   Exempt organizations, including employee plans, are also “persons. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Foreign transactions. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Bail received by court clerks. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free For more information about the rules that apply to court clerks, see Section 1. Filing 2009 taxes late online for free 6050I-2 of the Income Tax Regulations. Filing 2009 taxes late online 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). Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Filing 2009 taxes late online for free ” Cash does not include a check drawn on an individual's personal account. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Example 1. Filing 2009 taxes late online for free You are a coin dealer. Filing 2009 taxes late online for free Bob Green buys gold coins from you for $13,200. Filing 2009 taxes late online for free He pays for them with $6,200 in U. Filing 2009 taxes late online for free S. Filing 2009 taxes late online for free currency and a cashier's check having a face amount of $7,000. Filing 2009 taxes late online for free The cashier's check is treated as cash. Filing 2009 taxes late online for free You have received more than $10,000 cash and must file Form 8300 for this transaction. Filing 2009 taxes late online for free Example 2. Filing 2009 taxes late online for free You are a retail jeweler. Filing 2009 taxes late online for free Mary North buys an item of jewelry from you for $12,000. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Filing 2009 taxes late online for free You do not have to file Form 8300. Filing 2009 taxes late online for free Example 3. Filing 2009 taxes late online for free You are a boat dealer. Filing 2009 taxes late online for free Emily Jones buys a boat from you for $16,500. Filing 2009 taxes late online for free She pays for it with a cashier's check payable to you in the amount of $16,500. Filing 2009 taxes late online for free The cashier's check is not treated as cash because its face amount is more than $10,000. Filing 2009 taxes late online for free You do not have to file Form 8300 for this transaction. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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). Filing 2009 taxes late online for free For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Filing 2009 taxes late online for free The car is a consumer durable even if you sell it to a buyer who will use it in a business. Filing 2009 taxes late online for free A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Example. Filing 2009 taxes late online for free You are a travel agent. Filing 2009 taxes late online for free Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Filing 2009 taxes late online for free He also asks you to book hotel rooms and admission tickets for the group. Filing 2009 taxes late online for free In payment, he gives you two money orders, each for $6,000. Filing 2009 taxes late online for free You have received more than $10,000 cash in this designated reporting transaction. Filing 2009 taxes late online for free You must file Form 8300. Filing 2009 taxes late online for free Retail sale. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free This includes any sales of items that will be resold. Filing 2009 taxes late online for free Broker or intermediary. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Exception for certain bank loans. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Example. Filing 2009 taxes late online for free You are a car dealer. Filing 2009 taxes late online for free Mandy White buys a new car from you for $11,500. Filing 2009 taxes late online for free She pays you with $2,000 of U. Filing 2009 taxes late online for free S. Filing 2009 taxes late online for free currency and a cashier's check for $9,500 payable to you and her. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free For this reason, the cashier's check is not treated as cash. Filing 2009 taxes late online for free You do not have to file Form 8300 for the transaction. Filing 2009 taxes late online for free Exception for certain installment sales. Filing 2009 taxes late online 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). Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Exception for certain down payment plans. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free You receive it more than 60 days before the date of sale. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Exception for travel and entertainment. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free You receive it more than 60 days before the date on which the final payment is due. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free If you do not know a person's TIN, you have to ask for it. Filing 2009 taxes late online for free You may be subject to penalties for an incorrect or missing TIN. Filing 2009 taxes late online for free There are three types of TINs. Filing 2009 taxes late online for free The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Filing 2009 taxes late online 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). Filing 2009 taxes late online for free An ITIN has nine digits, similar to an SSN. Filing 2009 taxes late online for free The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Filing 2009 taxes late online for free Exception. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free S. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free 1441-1(e)(2) or (3) or 1. Filing 2009 taxes late online for free 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free S. Filing 2009 taxes late online for free citizen or resident. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Because they total $12,000 (more than $10,000), you must file Form 8300. Filing 2009 taxes late online for free More than 24 hours between transactions. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free   For example, you are a travel agent. Filing 2009 taxes late online for free A client pays you $8,000 in cash for a trip. Filing 2009 taxes late online for free Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Filing 2009 taxes late online for free These are related transactions, and you must file Form 8300 to report them. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Filing 2009 taxes late online for free Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Filing 2009 taxes late online for free When, Where, and What To File The amount you receive and when you receive it determine when you must file. Filing 2009 taxes late online for free Generally, you must file Form 8300 within 15 days after receiving a payment. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free More than one payment. Filing 2009 taxes late online for free   In some transactions, the buyer may arrange to pay you in cash installment payments. Filing 2009 taxes late online for free If the first payment is more than $10,000, you must file Form 8300 within 15 days. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Filing 2009 taxes late online for free   After you file Form 8300, you must start a new count of cash payments received from that buyer. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Example. Filing 2009 taxes late online for free On January 10, you receive a cash payment of $11,000. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free By January 25, you must file a Form 8300 for the $11,000 payment. Filing 2009 taxes late online for free By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Filing 2009 taxes late online for free Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Filing 2009 taxes late online for free Complete the form in its entirety (Parts I-IV) and include the amended information. Filing 2009 taxes late online for free Do not attach a copy of the original report. Filing 2009 taxes late online for free Where to file. Filing 2009 taxes late online for free   Mail the form to the address given in the Form 8300 instructions. Filing 2009 taxes late online for free Required statement to buyer. Filing 2009 taxes late online for free   You must give a written or electronic statement to each person named on any Form 8300 you must file. Filing 2009 taxes late online for free You can give the statement electronically only if the recipient agrees to receive it in that format. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free It must state that you are also reporting this information to the IRS. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free    You must keep a copy of every Form 8300 you file for 5 years. Filing 2009 taxes late online for free Examples Example 1. Filing 2009 taxes late online for free Pat Brown is the sales manager for Small Town Cars. Filing 2009 taxes late online for free On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Filing 2009 taxes late online for free Pat asks for identification from Jane to get the necessary information to complete Form 8300. Filing 2009 taxes late online for free A filled-in form is shown in this publication. Filing 2009 taxes late online for free Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Filing 2009 taxes late online for free He must also send a statement to Jane by January 31, 2010. Filing 2009 taxes late online for free Example 2. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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). Filing 2009 taxes late online for free Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Filing 2009 taxes late online for free However, he could report it if he felt it was a suspicious transaction. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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). Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free These dollar amounts are based on Section 3571 of Title 18 of the U. Filing 2009 taxes late online for free S. Filing 2009 taxes late online for free Code. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Filing 2009 taxes late online for free Structuring means breaking up a large cash transaction into small cash transactions. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free By selecting the method that is best for you, you will have quick and easy access to tax help. Filing 2009 taxes late online for free Free help with your return. Filing 2009 taxes late online for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free To find the nearest VITA or TCE site, visit IRS. Filing 2009 taxes late online for free gov or call 1-800-906-9887 or 1-800-829-1040. Filing 2009 taxes late online for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 2009 taxes late online for free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Filing 2009 taxes late online for free aarp. Filing 2009 taxes late online for free org/money/taxaide. Filing 2009 taxes late online for free   For more information on these programs, go to IRS. Filing 2009 taxes late online for free gov and enter keyword “VITA” in the upper right-hand corner. Filing 2009 taxes late online for free Internet. Filing 2009 taxes late online for free You can access the IRS website at IRS. Filing 2009 taxes late online for free gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Filing 2009 taxes late online for free Go to IRS. Filing 2009 taxes late online for free gov and click on Where's My Refund. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 2009 taxes late online 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. Filing 2009 taxes late online for free E-file your return. Filing 2009 taxes late online for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Filing 2009 taxes late online for free Download forms, including talking tax forms, instructions, and publications. Filing 2009 taxes late online for free Order IRS products online. Filing 2009 taxes late online for free Research your tax questions online. Filing 2009 taxes late online for free Search publications online by topic or keyword. Filing 2009 taxes late online for free Use the online Internal Revenue Code, regulations, or other official guidance. Filing 2009 taxes late online for free View Internal Revenue Bulletins (IRBs) published in the last few years. Filing 2009 taxes late online for free Figure your withholding allowances using the withholding calculator online at  www. Filing 2009 taxes late online for free irs. Filing 2009 taxes late online for free gov/individuals. Filing 2009 taxes late online for free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Filing 2009 taxes late online for free irs. Filing 2009 taxes late online for free gov/individuals. Filing 2009 taxes late online for free Sign up to receive local and national tax news by email. Filing 2009 taxes late online for free Get information on starting and operating a small business. Filing 2009 taxes late online for free Phone. Filing 2009 taxes late online for free Many services are available by phone. Filing 2009 taxes late online for free   Ordering forms, instructions, and publications. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free You should receive your order within 10 days. Filing 2009 taxes late online for free Asking tax questions. Filing 2009 taxes late online for free Call the IRS with your tax questions at 1-800-829-1040. Filing 2009 taxes late online for free Solving problems. Filing 2009 taxes late online for free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Filing 2009 taxes late online for free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Filing 2009 taxes late online for free Call your local Taxpayer Assistance Center for an appointment. Filing 2009 taxes late online for free To find the number, go to www. Filing 2009 taxes late online for free irs. Filing 2009 taxes late online for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 2009 taxes late online for free TTY/TDD equipment. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free TeleTax topics. Filing 2009 taxes late online for free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Filing 2009 taxes late online for free Refund information. Filing 2009 taxes late online for free You can check the status of your refund on the new IRS phone app. Filing 2009 taxes late online for free Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Filing 2009 taxes late online for free IRS2Go is a new way to provide you with information and tools. Filing 2009 taxes late online 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). Filing 2009 taxes late online 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. Filing 2009 taxes late online for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 2009 taxes late online 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. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Other refund information. Filing 2009 taxes late online for free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Filing 2009 taxes late online for free Evaluating the quality of our telephone services. Filing 2009 taxes late online for free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Filing 2009 taxes late online for free One method is for a second IRS representative to listen in on or record random telephone calls. Filing 2009 taxes late online for free Another is to ask some callers to complete a short survey at the end of the call. Filing 2009 taxes late online for free Walk-in. Filing 2009 taxes late online for free Many products and services are available on a walk-in basis. Filing 2009 taxes late online for free   Products. 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Filing 2009 taxes late online 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. Filing 2009 taxes late online for free No appointment is necessary—just walk in. Filing 2009 taxes late online for free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Filing 2009 taxes late online for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Filing 2009 taxes late online for free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 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Filing 2009 taxes late online for free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free Remember, the worst thing you can do is nothing at all. Filing 2009 taxes late online 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. Filing 2009 taxes late online for free You face (or your business is facing) an immediate threat of adverse action. Filing 2009 taxes late online 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. 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Tax Relief for Victims of Severe Storms in Colorado

Corrected Oct. 28, 2013 to adjust the counties qualified for tax relief to Adams, Arapahoe, Boulder, Clear Creek, El Paso, Fremont, Jefferson, Larimer, Logan, Morgan, and Weld. 

Updated Sept. 23, 2013 to add Arapahoe and Logan counties.

Updated Sept. 20, 2013 to add Clear Creek, El Paso and Jefferson counties.

Den-2013-28, Sept. 16, 2013

DENVER — Victims of severe storms, flooding, landslides and mudslides that began on Sept. 11, 2013 in parts of Colorado may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Colorado will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the counties of Adams, Arapahoe, Boulder, Clear Creek, El Paso, Fremont, Jefferson, Larimer, Logan, Morgan, and Weld a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 11, and on or before Dec. 2, 2013, have been postponed to Dec. 2, 2013. This includes the quarterly estimated tax payment due on Sept. 16. It also includes the due date of Sept. 16 for calendar year corporations and partnerships that received extensions of time to file.

The IRS is also waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 11, and on or before Sept. 26, as long as the deposits are made by Sept. 26, 2013.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Dec. 2, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 11 and on or before Dec. 2, 2013.

The IRS also gives affected taxpayers until Dec. 2, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 11 and on or before Dec. 2, 2013.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 11 and on or before Sept. 26 provided the taxpayer makes these deposits by Sept. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Colorado/Severe Storms, Flooding, Landslides, and Mudslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 28-Oct-2013

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