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Irs Tax Form 940 2012

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Irs Tax Form 940 2012

Irs tax form 940 2012 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). Irs tax form 940 2012 Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Irs tax form 940 2012 Laundering means converting “dirty” or illegally-gained money to “clean” money. Irs tax form 940 2012 The government can often trace this laundered money through the payments you report. Irs tax form 940 2012 Laws passed by Congress require you to report these payments. Irs tax form 940 2012 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. Irs tax form 940 2012 The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Irs tax form 940 2012 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. Irs tax form 940 2012 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. Irs tax form 940 2012 Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Irs tax form 940 2012 However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Irs tax form 940 2012 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. Irs tax form 940 2012 Transaction defined. Irs tax form 940 2012    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. Irs tax form 940 2012 Person defined. Irs tax form 940 2012   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Irs tax form 940 2012   Exempt organizations, including employee plans, are also “persons. Irs tax form 940 2012 ” 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. Irs tax form 940 2012 Foreign transactions. Irs tax form 940 2012   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. Irs tax form 940 2012 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. Irs tax form 940 2012 Bail received by court clerks. Irs tax form 940 2012   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. Irs tax form 940 2012 For more information about the rules that apply to court clerks, see Section 1. Irs tax form 940 2012 6050I-2 of the Income Tax Regulations. Irs tax form 940 2012 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). Irs tax form 940 2012 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. Irs tax form 940 2012 Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Irs tax form 940 2012 ” Cash does not include a check drawn on an individual's personal account. Irs tax form 940 2012 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. Irs tax form 940 2012 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. Irs tax form 940 2012 Example 1. Irs tax form 940 2012 You are a coin dealer. Irs tax form 940 2012 Bob Green buys gold coins from you for $13,200. Irs tax form 940 2012 He pays for them with $6,200 in U. Irs tax form 940 2012 S. Irs tax form 940 2012 currency and a cashier's check having a face amount of $7,000. Irs tax form 940 2012 The cashier's check is treated as cash. Irs tax form 940 2012 You have received more than $10,000 cash and must file Form 8300 for this transaction. Irs tax form 940 2012 Example 2. Irs tax form 940 2012 You are a retail jeweler. Irs tax form 940 2012 Mary North buys an item of jewelry from you for $12,000. Irs tax form 940 2012 She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Irs tax form 940 2012 Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Irs tax form 940 2012 You do not have to file Form 8300. Irs tax form 940 2012 Example 3. Irs tax form 940 2012 You are a boat dealer. Irs tax form 940 2012 Emily Jones buys a boat from you for $16,500. Irs tax form 940 2012 She pays for it with a cashier's check payable to you in the amount of $16,500. Irs tax form 940 2012 The cashier's check is not treated as cash because its face amount is more than $10,000. Irs tax form 940 2012 You do not have to file Form 8300 for this transaction. Irs tax form 940 2012 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. Irs tax form 940 2012 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). Irs tax form 940 2012 For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Irs tax form 940 2012 The car is a consumer durable even if you sell it to a buyer who will use it in a business. Irs tax form 940 2012 A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Irs tax form 940 2012 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. Irs tax form 940 2012 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. Irs tax form 940 2012 Example. Irs tax form 940 2012 You are a travel agent. Irs tax form 940 2012 Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Irs tax form 940 2012 He also asks you to book hotel rooms and admission tickets for the group. Irs tax form 940 2012 In payment, he gives you two money orders, each for $6,000. Irs tax form 940 2012 You have received more than $10,000 cash in this designated reporting transaction. Irs tax form 940 2012 You must file Form 8300. Irs tax form 940 2012 Retail sale. Irs tax form 940 2012   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. Irs tax form 940 2012   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. Irs tax form 940 2012 This includes any sales of items that will be resold. Irs tax form 940 2012 Broker or intermediary. Irs tax form 940 2012   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. Irs tax form 940 2012 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. Irs tax form 940 2012 Exception for certain bank loans. Irs tax form 940 2012   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. Irs tax form 940 2012 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. Irs tax form 940 2012 Example. Irs tax form 940 2012 You are a car dealer. Irs tax form 940 2012 Mandy White buys a new car from you for $11,500. Irs tax form 940 2012 She pays you with $2,000 of U. Irs tax form 940 2012 S. Irs tax form 940 2012 currency and a cashier's check for $9,500 payable to you and her. Irs tax form 940 2012 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. Irs tax form 940 2012 For this reason, the cashier's check is not treated as cash. Irs tax form 940 2012 You do not have to file Form 8300 for the transaction. Irs tax form 940 2012 Exception for certain installment sales. Irs tax form 940 2012   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). Irs tax form 940 2012 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. Irs tax form 940 2012 Exception for certain down payment plans. Irs tax form 940 2012   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. Irs tax form 940 2012 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. Irs tax form 940 2012 You receive it more than 60 days before the date of sale. Irs tax form 940 2012 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. Irs tax form 940 2012 Exception for travel and entertainment. Irs tax form 940 2012   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. Irs tax form 940 2012 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. Irs tax form 940 2012 You receive it more than 60 days before the date on which the final payment is due. Irs tax form 940 2012 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. Irs tax form 940 2012 Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Irs tax form 940 2012 If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Irs tax form 940 2012 If you do not know a person's TIN, you have to ask for it. Irs tax form 940 2012 You may be subject to penalties for an incorrect or missing TIN. Irs tax form 940 2012 There are three types of TINs. Irs tax form 940 2012 The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Irs tax form 940 2012 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). Irs tax form 940 2012 An ITIN has nine digits, similar to an SSN. Irs tax form 940 2012 The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Irs tax form 940 2012 Exception. Irs tax form 940 2012   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. Irs tax form 940 2012 S. Irs tax form 940 2012 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. Irs tax form 940 2012 1441-1(e)(2) or (3) or 1. Irs tax form 940 2012 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Irs tax form 940 2012 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. Irs tax form 940 2012 S. Irs tax form 940 2012 citizen or resident. Irs tax form 940 2012 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. Irs tax form 940 2012 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. Irs tax form 940 2012 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. Irs tax form 940 2012 Because they total $12,000 (more than $10,000), you must file Form 8300. Irs tax form 940 2012 More than 24 hours between transactions. Irs tax form 940 2012   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. Irs tax form 940 2012   For example, you are a travel agent. Irs tax form 940 2012 A client pays you $8,000 in cash for a trip. Irs tax form 940 2012 Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Irs tax form 940 2012 These are related transactions, and you must file Form 8300 to report them. Irs tax form 940 2012 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. Irs tax form 940 2012 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. Irs tax form 940 2012 If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Irs tax form 940 2012 Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Irs tax form 940 2012 When, Where, and What To File The amount you receive and when you receive it determine when you must file. Irs tax form 940 2012 Generally, you must file Form 8300 within 15 days after receiving a payment. Irs tax form 940 2012 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. Irs tax form 940 2012 More than one payment. Irs tax form 940 2012   In some transactions, the buyer may arrange to pay you in cash installment payments. Irs tax form 940 2012 If the first payment is more than $10,000, you must file Form 8300 within 15 days. Irs tax form 940 2012 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. Irs tax form 940 2012 When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Irs tax form 940 2012   After you file Form 8300, you must start a new count of cash payments received from that buyer. Irs tax form 940 2012 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. Irs tax form 940 2012 You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Irs tax form 940 2012   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. Irs tax form 940 2012 Example. Irs tax form 940 2012 On January 10, you receive a cash payment of $11,000. Irs tax form 940 2012 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. Irs tax form 940 2012 By January 25, you must file a Form 8300 for the $11,000 payment. Irs tax form 940 2012 By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Irs tax form 940 2012 Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Irs tax form 940 2012 Complete the form in its entirety (Parts I-IV) and include the amended information. Irs tax form 940 2012 Do not attach a copy of the original report. Irs tax form 940 2012 Where to file. Irs tax form 940 2012   Mail the form to the address given in the Form 8300 instructions. Irs tax form 940 2012 Required statement to buyer. Irs tax form 940 2012   You must give a written or electronic statement to each person named on any Form 8300 you must file. Irs tax form 940 2012 You can give the statement electronically only if the recipient agrees to receive it in that format. Irs tax form 940 2012 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. Irs tax form 940 2012 It must state that you are also reporting this information to the IRS. Irs tax form 940 2012   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. Irs tax form 940 2012    You must keep a copy of every Form 8300 you file for 5 years. Irs tax form 940 2012 Examples Example 1. Irs tax form 940 2012 Pat Brown is the sales manager for Small Town Cars. Irs tax form 940 2012 On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Irs tax form 940 2012 Pat asks for identification from Jane to get the necessary information to complete Form 8300. Irs tax form 940 2012 A filled-in form is shown in this publication. Irs tax form 940 2012 Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Irs tax form 940 2012 He must also send a statement to Jane by January 31, 2010. Irs tax form 940 2012 Example 2. Irs tax form 940 2012 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. Irs tax form 940 2012 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). Irs tax form 940 2012 Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Irs tax form 940 2012 However, he could report it if he felt it was a suspicious transaction. Irs tax form 940 2012 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. Irs tax form 940 2012 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). Irs tax form 940 2012 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. Irs tax form 940 2012 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. Irs tax form 940 2012 These dollar amounts are based on Section 3571 of Title 18 of the U. Irs tax form 940 2012 S. Irs tax form 940 2012 Code. Irs tax form 940 2012 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. Irs tax form 940 2012 This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Irs tax form 940 2012 Structuring means breaking up a large cash transaction into small cash transactions. Irs tax form 940 2012 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. Irs tax form 940 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. Irs tax form 940 2012 Free help with your return. Irs tax form 940 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs tax form 940 2012 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. Irs tax form 940 2012 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. Irs tax form 940 2012 To find the nearest VITA or TCE site, visit IRS. Irs tax form 940 2012 gov or call 1-800-906-9887 or 1-800-829-1040. Irs tax form 940 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs tax form 940 2012 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Irs tax form 940 2012 aarp. Irs tax form 940 2012 org/money/taxaide. Irs tax form 940 2012   For more information on these programs, go to IRS. Irs tax form 940 2012 gov and enter keyword “VITA” in the upper right-hand corner. Irs tax form 940 2012 Internet. Irs tax form 940 2012 You can access the IRS website at IRS. Irs tax form 940 2012 gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Irs tax form 940 2012 Go to IRS. Irs tax form 940 2012 gov and click on Where's My Refund. Irs tax form 940 2012 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. Irs tax form 940 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs tax form 940 2012 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. Irs tax form 940 2012 E-file your return. Irs tax form 940 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs tax form 940 2012 Download forms, including talking tax forms, instructions, and publications. Irs tax form 940 2012 Order IRS products online. Irs tax form 940 2012 Research your tax questions online. Irs tax form 940 2012 Search publications online by topic or keyword. Irs tax form 940 2012 Use the online Internal Revenue Code, regulations, or other official guidance. Irs tax form 940 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. Irs tax form 940 2012 Figure your withholding allowances using the withholding calculator online at  www. Irs tax form 940 2012 irs. Irs tax form 940 2012 gov/individuals. Irs tax form 940 2012 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Irs tax form 940 2012 irs. Irs tax form 940 2012 gov/individuals. Irs tax form 940 2012 Sign up to receive local and national tax news by email. Irs tax form 940 2012 Get information on starting and operating a small business. Irs tax form 940 2012 Phone. Irs tax form 940 2012 Many services are available by phone. Irs tax form 940 2012   Ordering forms, instructions, and publications. Irs tax form 940 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Irs tax form 940 2012 You should receive your order within 10 days. Irs tax form 940 2012 Asking tax questions. Irs tax form 940 2012 Call the IRS with your tax questions at 1-800-829-1040. Irs tax form 940 2012 Solving problems. Irs tax form 940 2012 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Irs tax form 940 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs tax form 940 2012 Call your local Taxpayer Assistance Center for an appointment. Irs tax form 940 2012 To find the number, go to www. Irs tax form 940 2012 irs. Irs tax form 940 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs tax form 940 2012 TTY/TDD equipment. Irs tax form 940 2012 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs tax form 940 2012 TeleTax topics. Irs tax form 940 2012 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs tax form 940 2012 Refund information. Irs tax form 940 2012 You can check the status of your refund on the new IRS phone app. Irs tax form 940 2012 Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Irs tax form 940 2012 IRS2Go is a new way to provide you with information and tools. Irs tax form 940 2012 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). Irs tax form 940 2012 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. Irs tax form 940 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs tax form 940 2012 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. Irs tax form 940 2012 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. Irs tax form 940 2012 Other refund information. Irs tax form 940 2012 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Irs tax form 940 2012 Evaluating the quality of our telephone services. Irs tax form 940 2012 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs tax form 940 2012 One method is for a second IRS representative to listen in on or record random telephone calls. Irs tax form 940 2012 Another is to ask some callers to complete a short survey at the end of the call. Irs tax form 940 2012 Walk-in. Irs tax form 940 2012 Many products and services are available on a walk-in basis. Irs tax form 940 2012   Products. Irs tax form 940 2012 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs tax form 940 2012 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. Irs tax form 940 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs tax form 940 2012 Services. Irs tax form 940 2012 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Irs tax form 940 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs tax form 940 2012 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. Irs tax form 940 2012 No appointment is necessary—just walk in. Irs tax form 940 2012 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Irs tax form 940 2012 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Irs tax form 940 2012 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Irs tax form 940 2012 All other issues will be handled without an appointment. Irs tax form 940 2012 To find the number of your local office, go to www. Irs tax form 940 2012 irs. Irs tax form 940 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs tax form 940 2012 Mail. Irs tax form 940 2012 You can send your order for forms, instructions, and publications to the address below. Irs tax form 940 2012 You should receive a response within 10 days after your request is received. Irs tax form 940 2012  Internal Revenue Service 1201 N. Irs tax form 940 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Irs tax form 940 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs tax form 940 2012 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Irs tax form 940 2012 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. Irs tax form 940 2012 Remember, the worst thing you can do is nothing at all. Irs tax form 940 2012   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. Irs tax form 940 2012 You face (or your business is facing) an immediate threat of adverse action. Irs tax form 940 2012 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. Irs tax form 940 2012   If you qualify for our help, we’ll do everything we can to get your problem resolved. Irs tax form 940 2012 You will be assigned to one advocate who will be with you at every turn. Irs tax form 940 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Irs tax form 940 2012 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Irs tax form 940 2012 And our services are always free. Irs tax form 940 2012   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Irs tax form 940 2012 Our tax toolkit at www. Irs tax form 940 2012 TaxpayerAdvocate. Irs tax form 940 2012 irs. Irs tax form 940 2012 gov can help you understand these rights. Irs tax form 940 2012   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. Irs tax form 940 2012 irs. Irs tax form 940 2012 gov/advocate. Irs tax form 940 2012 You can also call our toll-free number at 1-877-777-4778. Irs tax form 940 2012   TAS also handles large-scale or systemic problems that affect many taxpayers. Irs tax form 940 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irs tax form 940 2012 irs. Irs tax form 940 2012 gov/advocate. Irs tax form 940 2012 Low Income Taxpayer Clinics (LITCs). Irs tax form 940 2012   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Irs tax form 940 2012 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Irs tax form 940 2012 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. Irs tax form 940 2012 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Irs tax form 940 2012 For more information and to find a clinic near you, see the LITC page on www. Irs tax form 940 2012 irs. Irs tax form 940 2012 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Irs tax form 940 2012 This publication is also available by calling 1-800-829-3676 or at your local IRS office. Irs tax form 940 2012 Free tax services. Irs tax form 940 2012   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Irs tax form 940 2012 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Irs tax form 940 2012 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Irs tax form 940 2012 The majority of the information and services listed in this publication are available to you free of charge. Irs tax form 940 2012 If there is a fee associated with a resource or service, it is listed in the publication. Irs tax form 940 2012   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs tax form 940 2012 DVD for tax products. Irs tax form 940 2012 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Irs tax form 940 2012 Prior-year forms, instructions, and publications. Irs tax form 940 2012 Tax Map: an electronic research tool and finding aid. Irs tax form 940 2012 Tax law frequently asked questions. Irs tax form 940 2012 Tax Topics from the IRS telephone response system. Irs tax form 940 2012 Internal Revenue Code—Title 26 of the U. Irs tax form 940 2012 S. Irs tax form 940 2012 Code. Irs tax form 940 2012 Links to other Internet based Tax Research Materials. Irs tax form 940 2012 Fill-in, print, and save features for most tax forms. Irs tax form 940 2012 Internal Revenue Bulletins. Irs tax form 940 2012 Toll-free and email technical support. Irs tax form 940 2012 Two releases during the year. Irs tax form 940 2012  – The first release will ship the beginning of January. Irs tax form 940 2012  – The final release will ship the beginning of March. Irs tax form 940 2012 Purchase the DVD from National Technical Information Service (NTIS) at www. Irs tax form 940 2012 irs. Irs tax form 940 2012 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). Irs tax form 940 2012 This image is too large to be displayed in the current screen. Irs tax form 940 2012 Please click the link to view the image. Irs tax form 940 2012 Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications
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The Irs Tax Form 940 2012

Irs tax form 940 2012 Part Two -   Excise Taxes Other Than Fuel Taxes Table of Contents 3. Irs tax form 940 2012   Environmental TaxesOil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax 4. Irs tax form 940 2012   Communications and Air Transportation TaxesUncollected Tax Report Communications TaxLocal-only service. Irs tax form 940 2012 Private communication service. Irs tax form 940 2012 Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes 5. Irs tax form 940 2012   Manufacturers TaxesImporter. Irs tax form 940 2012 Use considered sale. Irs tax form 940 2012 Lease considered sale. Irs tax form 940 2012 Bonus goods. Irs tax form 940 2012 Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Irs tax form 940 2012 Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Irs tax form 940 2012 CoalExported. Irs tax form 940 2012 Taxable TiresQualifying intercity or local bus. Irs tax form 940 2012 Qualifying school bus. Irs tax form 940 2012 Gas Guzzler TaxVehicles not subject to tax. Irs tax form 940 2012 Imported automobiles. Irs tax form 940 2012 VaccinesConditions to allowance. Irs tax form 940 2012 Taxable Medical Devices 6. Irs tax form 940 2012   Retail Tax on Heavy Trucks, Trailers, and TractorsHighway vehicle. Irs tax form 940 2012 Vehicles not considered highway vehicles. Irs tax form 940 2012 Idling reduction device. Irs tax form 940 2012 Separate purchase. Irs tax form 940 2012 Leases. Irs tax form 940 2012 Exported vehicle. Irs tax form 940 2012 Tax on resale of tax-paid trailers and semitrailers. Irs tax form 940 2012 Use treated as sale. Irs tax form 940 2012 Sale. Irs tax form 940 2012 Long-term lease. Irs tax form 940 2012 Short-term lease. Irs tax form 940 2012 Related person. Irs tax form 940 2012 Exclusions from tax base. Irs tax form 940 2012 Sales not at arm's length. Irs tax form 940 2012 Installment sales. Irs tax form 940 2012 Repairs and modifications. Irs tax form 940 2012 Further manufacture. Irs tax form 940 2012 Rail trailers and rail vans. Irs tax form 940 2012 Parts and accessories. Irs tax form 940 2012 Trash containers. Irs tax form 940 2012 House trailers. Irs tax form 940 2012 Camper coaches or bodies for self-propelled mobile homes. Irs tax form 940 2012 Farm feed, seed, and fertilizer equipment. Irs tax form 940 2012 Ambulances and hearses. Irs tax form 940 2012 Truck-tractors. Irs tax form 940 2012 Concrete mixers. Irs tax form 940 2012 Registration requirement. Irs tax form 940 2012 Further manufacture. Irs tax form 940 2012 7. Irs tax form 940 2012   Ship Passenger Tax 8. Irs tax form 940 2012   Foreign Insurance TaxesPremium. Irs tax form 940 2012 9. Irs tax form 940 2012   Obligations Not in Registered Form 10. Irs tax form 940 2012   Indoor Tanning Services Tax 11. Irs tax form 940 2012   Patient-Centered Outcomes Research Fee Prev  Up  Next   Home   More Online Publications