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Hand r block online Publication 534 - Introductory Material Table of Contents Important Change for 1995 Introduction How To Use This Publication Important Change for 1995 Major changes to Publications 534 and 946. Hand r block online  This publication, as well as Publication 946,How To Depreciate Property, has been changed. Hand r block online Publication 534 has been shortened. Hand r block online It no longer contains general information on MACRS and the section 179 deduction. Hand r block online It contains a discussion of the accelerated cost recovery system (ACRS), the ACRS Percentage Tables, a discussion of other methods of depreciation, and a limited discussion of listed property. Hand r block online We expanded Publication 946 by adding material taken from Publication 534. Hand r block online We added more detail to the discussions of the section 179 deduction, the modified accelerated cost recovery system (MACRS), and listed property. Hand r block online We replaced the partialMACRS Percentage Tables with the complete ones from Publication 534. Hand r block online We also added the Table of Class Lives and Recovery Periods from Publication 534. Hand r block online We made these changes to eliminate most of the duplication that existed in the two publications. Hand r block online This will save money and make it easier for you to decide which publication you need. Hand r block online Use this publication to figure depreciation on property you placed in service before 1987; use Publication 946 to figure depreciation on property you placed in service after 1986. Hand r block online Introduction The law allows you to recover your cost in business or income-producing property through yearly tax deductions. Hand r block online You do this by depreciating your property, that is, by deducting some of your cost on your tax return each year. Hand r block online You can depreciate both tangible property, such as a car, building, or machinery, and certain intangible property, such as a copyright or a patent. Hand r block online The amount you can deduct depends on: How much the property cost, When you began using it, How long it will take to recover your cost, and Which of several depreciation methods you use. Hand r block online Depreciation defined. Hand r block online   Depreciation is a loss in the value of property over the time the property is being used. Hand r block online Events that can cause property to depreciate include wear and tear, age, deterioration, and obsolescence. Hand r block online You can get back your cost of certain property, such as equipment you use in your business or property used for the production of income by taking deductions for depreciation. Hand r block online Black's Law Dictionary Amortization. Hand r block online   Amortization is similar to depreciation. Hand r block online Using amortization, you can recover your cost or basis in certain property proportionately over a specific number of years or months. Hand r block online Examples of costs you can amortize are the costs of starting a business, reforestation, and pollution control facilities. Hand r block online You can find information on amortization inchapter 12 of Publication 535, Business Expenses. Hand r block online Alternative minimum tax. Hand r block online   If you use accelerated depreciation for real property, or personal property that is leased to others, you may be liable for the alternative minimum tax. Hand r block online Accelerated depreciation is any method, that allows recovery at a faster rate in the earlier years than the straight line method. Hand r block online For more information, you may wish to see the following: Form 6251, Alternative Minimum Tax-Individuals, and Publication 542, Tax Information on Corporations. Hand r block online Ordering publications and forms. Hand r block online   To order free publications and forms, 1-800-TAX-FORM (1-800-829-3676). Hand r block online You can also write to the IRS Forms Distribution Center nearest you. Hand r block online Check your income tax package for the address. Hand r block online   If you have access to a personal computer and a modem, you can also get many forms and publications electronically. Hand r block online See How To Get Forms and Publications in your income tax package for details. Hand r block online Telephone help. Hand r block online   You can call the IRS with your tax question Monday through Friday during regular business hours. Hand r block online Check your telephone book for the local number or you can call1-800-829-1040. Hand r block online Telephone help for hearing-impaired persons. Hand r block online   If you have access to TDD equipment, you can call 1-800-829-4059 with your tax question or to order forms and publications. Hand r block online See your tax package for the hours of operation. Hand r block online How To Use This Publication This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987. Hand r block online It is divided into three chapters and contains an appendix. Hand r block online Chapter 1 explains the rules for depreciating property under the Accelerated Cost Recovery System (ACRS). Hand r block online Chapter 2 explains the rules for depreciating property first used before 1981. Hand r block online Chapter 3 explains the rules for listed property. Hand r block online Also this chapter defines listed property. Hand r block online The appendix contains the ACRS Percentage Tables. Hand r block online Prev  Up  Next   Home   More Online Publications
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Hand r block online 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). Hand r block online Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Hand r block online Laundering means converting “dirty” or illegally-gained money to “clean” money. Hand r block online The government can often trace this laundered money through the payments you report. Hand r block online Laws passed by Congress require you to report these payments. Hand r block online 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. Hand r block online The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Hand r block online 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. Hand r block online 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. Hand r block online Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Hand r block online However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Hand r block online 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. Hand r block online Transaction defined. Hand r block online    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. Hand r block online Person defined. Hand r block online   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Hand r block online   Exempt organizations, including employee plans, are also “persons. Hand r block online ” 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. Hand r block online Foreign transactions. Hand r block online   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. Hand r block online 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. Hand r block online Bail received by court clerks. Hand r block online   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. Hand r block online For more information about the rules that apply to court clerks, see Section 1. Hand r block online 6050I-2 of the Income Tax Regulations. Hand r block online 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). Hand r block online 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. Hand r block online Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Hand r block online ” Cash does not include a check drawn on an individual's personal account. Hand r block online 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. Hand r block online 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. Hand r block online Example 1. Hand r block online You are a coin dealer. Hand r block online Bob Green buys gold coins from you for $13,200. Hand r block online He pays for them with $6,200 in U. Hand r block online S. Hand r block online currency and a cashier's check having a face amount of $7,000. Hand r block online The cashier's check is treated as cash. Hand r block online You have received more than $10,000 cash and must file Form 8300 for this transaction. Hand r block online Example 2. Hand r block online You are a retail jeweler. Hand r block online Mary North buys an item of jewelry from you for $12,000. Hand r block online She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Hand r block online Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Hand r block online You do not have to file Form 8300. Hand r block online Example 3. Hand r block online You are a boat dealer. Hand r block online Emily Jones buys a boat from you for $16,500. Hand r block online She pays for it with a cashier's check payable to you in the amount of $16,500. Hand r block online The cashier's check is not treated as cash because its face amount is more than $10,000. Hand r block online You do not have to file Form 8300 for this transaction. Hand r block online 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. Hand r block online 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). Hand r block online For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Hand r block online The car is a consumer durable even if you sell it to a buyer who will use it in a business. Hand r block online A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Hand r block online 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. Hand r block online 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. Hand r block online Example. Hand r block online You are a travel agent. Hand r block online Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Hand r block online He also asks you to book hotel rooms and admission tickets for the group. Hand r block online In payment, he gives you two money orders, each for $6,000. Hand r block online You have received more than $10,000 cash in this designated reporting transaction. Hand r block online You must file Form 8300. Hand r block online Retail sale. Hand r block online   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. Hand r block online   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. Hand r block online This includes any sales of items that will be resold. Hand r block online Broker or intermediary. Hand r block online   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. Hand r block online 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. Hand r block online Exception for certain bank loans. Hand r block online   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. Hand r block online 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. Hand r block online Example. Hand r block online You are a car dealer. Hand r block online Mandy White buys a new car from you for $11,500. Hand r block online She pays you with $2,000 of U. Hand r block online S. Hand r block online currency and a cashier's check for $9,500 payable to you and her. Hand r block online 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. Hand r block online For this reason, the cashier's check is not treated as cash. Hand r block online You do not have to file Form 8300 for the transaction. Hand r block online Exception for certain installment sales. Hand r block online   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). Hand r block online 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. Hand r block online Exception for certain down payment plans. Hand r block online   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. Hand r block online 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. Hand r block online You receive it more than 60 days before the date of sale. Hand r block online 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. Hand r block online Exception for travel and entertainment. Hand r block online   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. Hand r block online 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. Hand r block online You receive it more than 60 days before the date on which the final payment is due. Hand r block online 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. Hand r block online Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Hand r block online If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Hand r block online If you do not know a person's TIN, you have to ask for it. Hand r block online You may be subject to penalties for an incorrect or missing TIN. Hand r block online There are three types of TINs. Hand r block online The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Hand r block online 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). Hand r block online An ITIN has nine digits, similar to an SSN. Hand r block online The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Hand r block online Exception. Hand r block online   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. Hand r block online S. Hand r block online 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. Hand r block online 1441-1(e)(2) or (3) or 1. Hand r block online 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Hand r block online 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. Hand r block online S. Hand r block online citizen or resident. Hand r block online 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. Hand r block online 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. Hand r block online 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. Hand r block online Because they total $12,000 (more than $10,000), you must file Form 8300. Hand r block online More than 24 hours between transactions. Hand r block online   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. Hand r block online   For example, you are a travel agent. Hand r block online A client pays you $8,000 in cash for a trip. Hand r block online Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Hand r block online These are related transactions, and you must file Form 8300 to report them. Hand r block online 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. Hand r block online 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. Hand r block online If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Hand r block online Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Hand r block online When, Where, and What To File The amount you receive and when you receive it determine when you must file. Hand r block online Generally, you must file Form 8300 within 15 days after receiving a payment. Hand r block online 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. Hand r block online More than one payment. Hand r block online   In some transactions, the buyer may arrange to pay you in cash installment payments. Hand r block online If the first payment is more than $10,000, you must file Form 8300 within 15 days. Hand r block online 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. Hand r block online When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Hand r block online   After you file Form 8300, you must start a new count of cash payments received from that buyer. Hand r block online 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. Hand r block online You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Hand r block online   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. Hand r block online Example. Hand r block online On January 10, you receive a cash payment of $11,000. Hand r block online 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. Hand r block online By January 25, you must file a Form 8300 for the $11,000 payment. Hand r block online By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Hand r block online Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Hand r block online Complete the form in its entirety (Parts I-IV) and include the amended information. Hand r block online Do not attach a copy of the original report. Hand r block online Where to file. Hand r block online   Mail the form to the address given in the Form 8300 instructions. Hand r block online Required statement to buyer. Hand r block online   You must give a written or electronic statement to each person named on any Form 8300 you must file. Hand r block online You can give the statement electronically only if the recipient agrees to receive it in that format. Hand r block online 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. Hand r block online It must state that you are also reporting this information to the IRS. Hand r block online   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. Hand r block online    You must keep a copy of every Form 8300 you file for 5 years. Hand r block online Examples Example 1. Hand r block online Pat Brown is the sales manager for Small Town Cars. Hand r block online On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Hand r block online Pat asks for identification from Jane to get the necessary information to complete Form 8300. Hand r block online A filled-in form is shown in this publication. Hand r block online Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Hand r block online He must also send a statement to Jane by January 31, 2010. Hand r block online Example 2. Hand r block online 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. Hand r block online 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). Hand r block online Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Hand r block online However, he could report it if he felt it was a suspicious transaction. Hand r block online 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. Hand r block online 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). Hand r block online 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. Hand r block online 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. Hand r block online These dollar amounts are based on Section 3571 of Title 18 of the U. Hand r block online S. Hand r block online Code. Hand r block online 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. Hand r block online This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Hand r block online Structuring means breaking up a large cash transaction into small cash transactions. Hand r block online 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. Hand r block online By selecting the method that is best for you, you will have quick and easy access to tax help. Hand r block online Free help with your return. Hand r block online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Hand r block online 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. Hand r block online 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. Hand r block online To find the nearest VITA or TCE site, visit IRS. Hand r block online gov or call 1-800-906-9887 or 1-800-829-1040. Hand r block online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hand r block online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Hand r block online aarp. Hand r block online org/money/taxaide. Hand r block online   For more information on these programs, go to IRS. Hand r block online gov and enter keyword “VITA” in the upper right-hand corner. Hand r block online Internet. Hand r block online You can access the IRS website at IRS. Hand r block online gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Hand r block online Go to IRS. Hand r block online gov and click on Where's My Refund. Hand r block online 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. Hand r block online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Hand r block online 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. Hand r block online E-file your return. Hand r block online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Hand r block online Download forms, including talking tax forms, instructions, and publications. Hand r block online Order IRS products online. Hand r block online Research your tax questions online. Hand r block online Search publications online by topic or keyword. Hand r block online Use the online Internal Revenue Code, regulations, or other official guidance. Hand r block online View Internal Revenue Bulletins (IRBs) published in the last few years. Hand r block online Figure your withholding allowances using the withholding calculator online at  www. Hand r block online irs. Hand r block online gov/individuals. Hand r block online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Hand r block online irs. Hand r block online gov/individuals. Hand r block online Sign up to receive local and national tax news by email. Hand r block online Get information on starting and operating a small business. Hand r block online Phone. Hand r block online Many services are available by phone. Hand r block online   Ordering forms, instructions, and publications. Hand r block online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Hand r block online You should receive your order within 10 days. Hand r block online Asking tax questions. Hand r block online Call the IRS with your tax questions at 1-800-829-1040. Hand r block online Solving problems. Hand r block online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Hand r block online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Hand r block online Call your local Taxpayer Assistance Center for an appointment. Hand r block online To find the number, go to www. Hand r block online irs. Hand r block online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Hand r block online TTY/TDD equipment. Hand r block online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Hand r block online TeleTax topics. Hand r block online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Hand r block online Refund information. Hand r block online You can check the status of your refund on the new IRS phone app. Hand r block online Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Hand r block online IRS2Go is a new way to provide you with information and tools. Hand r block online 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). Hand r block online 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. Hand r block online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Hand r block online 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. Hand r block online 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. Hand r block online Other refund information. Hand r block online To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Hand r block online Evaluating the quality of our telephone services. Hand r block online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Hand r block online One method is for a second IRS representative to listen in on or record random telephone calls. Hand r block online Another is to ask some callers to complete a short survey at the end of the call. Hand r block online Walk-in. Hand r block online Many products and services are available on a walk-in basis. Hand r block online   Products. Hand r block online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hand r block online 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. Hand r block online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Hand r block online Services. Hand r block online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Hand r block online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Hand r block online 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. Hand r block online No appointment is necessary—just walk in. Hand r block online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Hand r block online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Hand r block online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Hand r block online All other issues will be handled without an appointment. Hand r block online To find the number of your local office, go to www. Hand r block online irs. Hand r block online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Hand r block online Mail. Hand r block online You can send your order for forms, instructions, and publications to the address below. Hand r block online You should receive a response within 10 days after your request is received. Hand r block online  Internal Revenue Service 1201 N. Hand r block online Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Hand r block online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hand r block online Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Hand r block online 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. Hand r block online Remember, the worst thing you can do is nothing at all. Hand r block online   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. Hand r block online You face (or your business is facing) an immediate threat of adverse action. Hand r block online 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. Hand r block online   If you qualify for our help, we’ll do everything we can to get your problem resolved. Hand r block online You will be assigned to one advocate who will be with you at every turn. Hand r block online We have offices in every state, the District of Columbia, and Puerto Rico. Hand r block online Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Hand r block online And our services are always free. Hand r block online   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Hand r block online Our tax toolkit at www. Hand r block online TaxpayerAdvocate. Hand r block online irs. Hand r block online gov can help you understand these rights. Hand r block online   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. Hand r block online irs. Hand r block online gov/advocate. Hand r block online You can also call our toll-free number at 1-877-777-4778. Hand r block online   TAS also handles large-scale or systemic problems that affect many taxpayers. Hand r block online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Hand r block online irs. Hand r block online gov/advocate. Hand r block online Low Income Taxpayer Clinics (LITCs). Hand r block online   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Hand r block online Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Hand r block online 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. Hand r block online Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Hand r block online For more information and to find a clinic near you, see the LITC page on www. Hand r block online irs. Hand r block online gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Hand r block online This publication is also available by calling 1-800-829-3676 or at your local IRS office. Hand r block online Free tax services. Hand r block online   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Hand r block online Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Hand r block online The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Hand r block online The majority of the information and services listed in this publication are available to you free of charge. Hand r block online If there is a fee associated with a resource or service, it is listed in the publication. Hand r block online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Hand r block online DVD for tax products. Hand r block online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Hand r block online Prior-year forms, instructions, and publications. Hand r block online Tax Map: an electronic research tool and finding aid. Hand r block online Tax law frequently asked questions. Hand r block online Tax Topics from the IRS telephone response system. Hand r block online Internal Revenue Code—Title 26 of the U. Hand r block online S. Hand r block online Code. Hand r block online Links to other Internet based Tax Research Materials. Hand r block online Fill-in, print, and save features for most tax forms. Hand r block online Internal Revenue Bulletins. Hand r block online Toll-free and email technical support. Hand r block online Two releases during the year. Hand r block online  – The first release will ship the beginning of January. Hand r block online  – The final release will ship the beginning of March. Hand r block online Purchase the DVD from National Technical Information Service (NTIS) at www. Hand r block online irs. Hand r block online 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). Hand r block online This image is too large to be displayed in the current screen. Hand r block online Please click the link to view the image. Hand r block online Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications