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Sample 1040x Filled Out

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Sample 1040x Filled Out

Sample 1040x filled out Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Sample 1040x filled out 20% withholding, Other withholding rules. Sample 1040x filled out 5-year rule, 5-year rule. Sample 1040x filled out , Death before required beginning date. Sample 1040x filled out 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Sample 1040x filled out Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Sample 1040x filled out , Modified AGI. Sample 1040x filled out (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Sample 1040x filled out Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Sample 1040x filled out Required minimum distributions, Distributions after the required beginning date. Sample 1040x filled out Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Sample 1040x filled out Annuity contracts, Annuity or endowment contracts. Sample 1040x filled out Borrowing on, Borrowing on an annuity contract. Sample 1040x filled out Distribution from insurance company, Annuity distributions from an insurance company. Sample 1040x filled out Distribution from IRA account, Distribution of an annuity contract from your IRA account. Sample 1040x filled out Early distributions, Annuity. Sample 1040x filled out Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Sample 1040x filled out Roth IRAs, Basis of distributed property. Sample 1040x filled out Traditional IRAs, Cost basis. Sample 1040x filled out Beginning date, required, Distributions after the required beginning date. Sample 1040x filled out Beneficiaries, IRA Beneficiaries, Death before required beginning date. Sample 1040x filled out Change of, Change of beneficiary. Sample 1040x filled out Death of beneficiary, Death of a beneficiary. Sample 1040x filled out Early distributions to, Beneficiary. Sample 1040x filled out Individual as, Beneficiary an individual. Sample 1040x filled out More than one, More than one beneficiary. Sample 1040x filled out , Multiple individual beneficiaries. Sample 1040x filled out Not an individual, Beneficiary not an individual. Sample 1040x filled out Roth IRAs, Distributions to beneficiaries. Sample 1040x filled out Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Sample 1040x filled out Bond purchase plans Rollovers from, Rollover from bond purchase plan. Sample 1040x filled out Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Sample 1040x filled out , Brokers' commissions. Sample 1040x filled out C Change in marital status, Change in marital status. Sample 1040x filled out Change of beneficiary, Change of beneficiary. Sample 1040x filled out Charitable distributions, qualified, Qualified charitable distributions. Sample 1040x filled out Collectibles, Investment in Collectibles, Collectibles. Sample 1040x filled out Community property, Community property laws. Sample 1040x filled out Compensation Alimony, Alimony and separate maintenance. Sample 1040x filled out Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Sample 1040x filled out Self-employment, Self-employment loss. Sample 1040x filled out Wages, salaries, etc. Sample 1040x filled out , Wages, salaries, etc. Sample 1040x filled out Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Sample 1040x filled out Contribution limits More than one IRA, More than one IRA. Sample 1040x filled out Contributions Designating the year, Designating year for which contribution is made. Sample 1040x filled out Distributions in same year as, Both contributions for 2013 and distributions in 2013. Sample 1040x filled out Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Sample 1040x filled out Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Sample 1040x filled out Qualified reservist repayments, Qualified reservist repayments. Sample 1040x filled out Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Sample 1040x filled out Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Sample 1040x filled out SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Sample 1040x filled out To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Sample 1040x filled out D Death of beneficiary, Death of a beneficiary. Sample 1040x filled out Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Sample 1040x filled out Defined contribution plans, Defined contribution plan. Sample 1040x filled out Disabilities, persons with Early distributions to, Disabled. Sample 1040x filled out Distributions After required beginning date, Distributions after the required beginning date. Sample 1040x filled out Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Sample 1040x filled out Delivered outside U. Sample 1040x filled out S. Sample 1040x filled out , IRA distributions delivered outside the United States. Sample 1040x filled out Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Sample 1040x filled out From individual retirement annuities, Distributions from individual retirement annuities. Sample 1040x filled out Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Sample 1040x filled out Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Sample 1040x filled out Qualified HSA funding, One-time qualified HSA funding distribution. Sample 1040x filled out Qualified reservist, Qualified reservist distributions. Sample 1040x filled out Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Sample 1040x filled out SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Sample 1040x filled out Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Sample 1040x filled out (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Sample 1040x filled out Disability exception, Disabled. Sample 1040x filled out First-time homebuyers, exception, First home. Sample 1040x filled out Higher education expenses, exception, Higher education expenses. Sample 1040x filled out Medical insurance, exception, Medical insurance. Sample 1040x filled out Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Sample 1040x filled out Education expenses, Higher education expenses. Sample 1040x filled out Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Sample 1040x filled out Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Sample 1040x filled out Defined contribution plans, Defined contribution plan. Sample 1040x filled out Effect of modified AGI on deduction (Table 1-2), Table 1-2. Sample 1040x filled out Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Sample 1040x filled out Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Sample 1040x filled out Deduction for inherited IRAs, Federal estate tax deduction. Sample 1040x filled out Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Sample 1040x filled out Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Sample 1040x filled out Deducted in earlier year, Excess contribution deducted in an earlier year. Sample 1040x filled out Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Sample 1040x filled out Recharacterizing, Recharacterizing excess contributions. Sample 1040x filled out Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Sample 1040x filled out Federal judges, Federal judges. Sample 1040x filled out Fiduciaries Prohibited transactions, Fiduciary. Sample 1040x filled out Filing before IRA contribution is made, Filing before a contribution is made. Sample 1040x filled out Filing status, Filing Status Deduction phaseout and, Filing status. Sample 1040x filled out Firefighters, volunteer, Volunteer firefighters. Sample 1040x filled out First-time homebuyers, First home. Sample 1040x filled out Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Sample 1040x filled out , Form 1040NR. Sample 1040x filled out Form 1040A Modified AGI calculation from, Form 1040A. Sample 1040x filled out Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Sample 1040x filled out Letter codes used on, Letter codes. Sample 1040x filled out Number codes used on, Number codes. Sample 1040x filled out Withdrawal of excess contribution, Form 1099-R. Sample 1040x filled out Form 5329, Additional 10% tax, Reporting the tax. Sample 1040x filled out , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Sample 1040x filled out Form 8606, Form 8606. Sample 1040x filled out , Form 8606. Sample 1040x filled out , Reporting your nontaxable distribution on Form 8606. Sample 1040x filled out , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Sample 1040x filled out Form 8880, How to figure and report the credit. Sample 1040x filled out Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Sample 1040x filled out Frozen deposits, Frozen deposit. Sample 1040x filled out Full-time student Retirement savings contributions credit, Full-time student. Sample 1040x filled out H Help (see Tax help) Higher education expenses, Higher education expenses. Sample 1040x filled out How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Sample 1040x filled out HSA funding distributions, qualified, One-time qualified HSA funding distribution. Sample 1040x filled out I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Sample 1040x filled out Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Sample 1040x filled out Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Sample 1040x filled out Inherited IRAs, What if You Inherit an IRA?, More information. Sample 1040x filled out Rollovers, Inherited IRAs. Sample 1040x filled out Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Sample 1040x filled out Exception, Exception. Sample 1040x filled out K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Sample 1040x filled out Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Sample 1040x filled out L Last-in first-out rule, Last-in first-out rule. Sample 1040x filled out Life expectancy, Life expectancy. Sample 1040x filled out Life insurance, Life insurance contract. Sample 1040x filled out Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Sample 1040x filled out Matching contributions (SIMPLE), Matching contributions. Sample 1040x filled out Medical expenses, unreimbursed, Unreimbursed medical expenses. Sample 1040x filled out Medical insurance, Medical insurance. Sample 1040x filled out Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Sample 1040x filled out Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Sample 1040x filled out Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Sample 1040x filled out Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Sample 1040x filled out Effect on contribution amount (Table 2-1), Table 2-1. Sample 1040x filled out Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Sample 1040x filled out More than one IRA, More than one IRA. Sample 1040x filled out Recharacterization, More than one IRA. Sample 1040x filled out Required minimum distribution, More than one IRA. Sample 1040x filled out N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Sample 1040x filled out Failure to report, Failure to report nondeductible contributions. Sample 1040x filled out Overstatement penalty, Penalty for overstatement. Sample 1040x filled out Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Sample 1040x filled out Rollovers, Rollover notice. Sample 1040x filled out P Partial rollovers, Partial rollovers. Sample 1040x filled out , Partial rollover. Sample 1040x filled out Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Sample 1040x filled out Early distributions, Early Distributions, Nondeductible contributions. Sample 1040x filled out Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Sample 1040x filled out Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Sample 1040x filled out Failure to file Form 8606, Penalty for failure to file Form 8606. Sample 1040x filled out Overstatement of nondeductible contributions, Penalty for overstatement. Sample 1040x filled out Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Sample 1040x filled out Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Sample 1040x filled out Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Sample 1040x filled out Taxes on, Taxes on prohibited transactions. Sample 1040x filled out Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Sample 1040x filled out Qualified domestic relations orders (QDROs), Qualified domestic relations order. Sample 1040x filled out Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Sample 1040x filled out Receivership distributions, Receivership distributions. Sample 1040x filled out Recharacterization, Recharacterizations, More than one IRA. Sample 1040x filled out Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Sample 1040x filled out Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Sample 1040x filled out Timing of, Timing. Sample 1040x filled out Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Sample 1040x filled out Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Sample 1040x filled out From IRAs, Reporting rollovers from IRAs. Sample 1040x filled out Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Sample 1040x filled out Required beginning date, Distributions after the required beginning date. Sample 1040x filled out Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Sample 1040x filled out Distribution period, Distribution period. Sample 1040x filled out During lifetime, Distributions during your lifetime. Sample 1040x filled out Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Sample 1040x filled out Installments allowed, Installments allowed. Sample 1040x filled out More than one IRA, More than one IRA. Sample 1040x filled out Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Sample 1040x filled out Reservists, Reservists. Sample 1040x filled out Qualified reservist distribution, Qualified reservist distributions. Sample 1040x filled out Qualified reservist repayments, Qualified reservist repayments. Sample 1040x filled out Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Sample 1040x filled out Rollovers, Rollovers, Reporting rollovers from employer plans. Sample 1040x filled out Airline payments, Rollover of Airline Payments Amount, Amount. Sample 1040x filled out Choosing an option (Table 1-5), Table 1-5. Sample 1040x filled out Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Sample 1040x filled out Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Sample 1040x filled out Direct rollover option, Direct rollover option. Sample 1040x filled out Extension of period, Extension of rollover period. Sample 1040x filled out From bond purchase plan, Rollover from bond purchase plan. Sample 1040x filled out From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Sample 1040x filled out From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Sample 1040x filled out Inherited IRAs, Inherited IRAs. Sample 1040x filled out Nonspouse beneficiary, Rollover by nonspouse beneficiary. Sample 1040x filled out Notice, Rollover notice. Sample 1040x filled out Partial, Partial rollovers. Sample 1040x filled out , Partial rollover. Sample 1040x filled out SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Sample 1040x filled out Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Sample 1040x filled out To traditional IRA, Kinds of rollovers to a traditional IRA. Sample 1040x filled out Waiting period between, Waiting period between rollovers. Sample 1040x filled out , No waiting period between rollovers. Sample 1040x filled out Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Sample 1040x filled out Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Sample 1040x filled out Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Sample 1040x filled out Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Sample 1040x filled out , Recharacterizing to a SEP IRA or SIMPLE IRA. Sample 1040x filled out , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Sample 1040x filled out Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Sample 1040x filled out Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Sample 1040x filled out Income of, Self-employment income. Sample 1040x filled out SIMPLE plans, Self-employed individual. Sample 1040x filled out SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Sample 1040x filled out Separated taxpayers Filing status of, Lived apart from spouse. Sample 1040x filled out Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Sample 1040x filled out SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Sample 1040x filled out Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Sample 1040x filled out Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Sample 1040x filled out Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Sample 1040x filled out Self-employed persons, Self-employed individual. Sample 1040x filled out SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Sample 1040x filled out , Traditional IRA mistakenly moved to SIMPLE IRA. Sample 1040x filled out Two-year rule, Two-year rule. Sample 1040x filled out Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Sample 1040x filled out Retirement savings contributions credit, Full-time student. Sample 1040x filled out Surviving spouse, Surviving spouse. Sample 1040x filled out , Surviving spouse. Sample 1040x filled out Rollovers by, Distributions received by a surviving spouse. Sample 1040x filled out T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Sample 1040x filled out Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Sample 1040x filled out Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Sample 1040x filled out Effect of Modified AGI on Roth IRA Contribution Rollover vs. Sample 1040x filled out direct payment to taxpayer (Table 1-5), Table 1-5. Sample 1040x filled out Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Sample 1040x filled out Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Sample 1040x filled out Tax help, How To Get Tax Help Tax year, Tax year. Sample 1040x filled out Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Sample 1040x filled out Traditional IRAs, Traditional IRAs, Form 5329 not required. Sample 1040x filled out Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Sample 1040x filled out To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Sample 1040x filled out Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Sample 1040x filled out Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Sample 1040x filled out Loss of IRA status, Loss of IRA status. Sample 1040x filled out Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Sample 1040x filled out , Traditional IRA mistakenly moved to SIMPLE IRA. Sample 1040x filled out Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Sample 1040x filled out Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Sample 1040x filled out , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Sample 1040x filled out Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Sample 1040x filled out Trustees' fees, Trustees' fees. Sample 1040x filled out , Trustees' fees. Sample 1040x filled out Trusts As beneficiary, Trust as beneficiary. Sample 1040x filled out TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Sample 1040x filled out U Unreimbursed medical expenses, Unreimbursed medical expenses. Sample 1040x filled out V Volunteer firefighters, Volunteer firefighters. Sample 1040x filled out W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Sample 1040x filled out Direct rollover option, Withholding. Sample 1040x filled out Eligible rollover distribution paid to taxpayer, Withholding requirement. Sample 1040x filled out Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Sample 1040x filled out Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Sample 1040x filled out Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Sample 1040x filled out Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications
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Understanding your CP51C Notice

We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.


What you need to do

  • Read your notice carefully. It will explain how we calculated your tax return.
  • You don't need to do anything if you agree with our calculations.
  • Contact us if you disagree with the amount of tax we computed.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

Tax publications you may find useful

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
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The Sample 1040x Filled Out

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