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2012 Federal Tax Form 1040ez

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2012 Federal Tax Form 1040ez

2012 federal tax form 1040ez Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. 2012 federal tax form 1040ez SIMPLE plans. 2012 federal tax form 1040ez Qualified plans. 2012 federal tax form 1040ez Ordering forms and publications. 2012 federal tax form 1040ez Tax questions. 2012 federal tax form 1040ez Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. 2012 federal tax form 1040ez irs. 2012 federal tax form 1040ez gov/pub560. 2012 federal tax form 1040ez What's New Compensation limit increased for 2013 and 2014. 2012 federal tax form 1040ez  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. 2012 federal tax form 1040ez This limit increases to $260,000 for 2014. 2012 federal tax form 1040ez Elective deferral limit for 2013 and 2014. 2012 federal tax form 1040ez  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. 2012 federal tax form 1040ez These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. 2012 federal tax form 1040ez Defined contribution limit increased for 2013 and 2014. 2012 federal tax form 1040ez  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. 2012 federal tax form 1040ez This limit increases to $52,000 for 2014. 2012 federal tax form 1040ez SIMPLE plan salary reduction contribution limit for 2013 and 2014. 2012 federal tax form 1040ez  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. 2012 federal tax form 1040ez Catch-up contribution limit remains unchanged for 2013 and 2014. 2012 federal tax form 1040ez  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. 2012 federal tax form 1040ez The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. 2012 federal tax form 1040ez The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. 2012 federal tax form 1040ez The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. 2012 federal tax form 1040ez The catch-up contribution limit. 2012 federal tax form 1040ez The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. 2012 federal tax form 1040ez See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. 2012 federal tax form 1040ez All section references are to the Internal Revenue Code, unless otherwise stated. 2012 federal tax form 1040ez Reminders In-plan Roth rollovers. 2012 federal tax form 1040ez  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. 2012 federal tax form 1040ez An in-plan Roth rollover is not treated as a distribution for most purposes. 2012 federal tax form 1040ez Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. 2012 federal tax form 1040ez For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. 2012 federal tax form 1040ez R. 2012 federal tax form 1040ez B. 2012 federal tax form 1040ez 872, available at  www. 2012 federal tax form 1040ez irs. 2012 federal tax form 1040ez gov/irb/2010-51_IRB/ar11. 2012 federal tax form 1040ez html. 2012 federal tax form 1040ez In-plan Roth rollovers expanded. 2012 federal tax form 1040ez  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. 2012 federal tax form 1040ez Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. 2012 federal tax form 1040ez For more information, see Notice 2013-74, 2013-52 I. 2012 federal tax form 1040ez R. 2012 federal tax form 1040ez B. 2012 federal tax form 1040ez 819, available at www. 2012 federal tax form 1040ez irs. 2012 federal tax form 1040ez gov/irb/2013-52_IRB/ar11. 2012 federal tax form 1040ez html. 2012 federal tax form 1040ez Credit for startup costs. 2012 federal tax form 1040ez  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. 2012 federal tax form 1040ez The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. 2012 federal tax form 1040ez You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. 2012 federal tax form 1040ez You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. 2012 federal tax form 1040ez At least one participant must be a non-highly compensated employee. 2012 federal tax form 1040ez The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. 2012 federal tax form 1040ez You. 2012 federal tax form 1040ez A member of a controlled group that includes you. 2012 federal tax form 1040ez A predecessor of (1) or (2). 2012 federal tax form 1040ez The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. 2012 federal tax form 1040ez However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. 2012 federal tax form 1040ez You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. 2012 federal tax form 1040ez To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. 2012 federal tax form 1040ez Retirement savings contributions credit. 2012 federal tax form 1040ez  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. 2012 federal tax form 1040ez The maximum contribution eligible for the credit is $2,000. 2012 federal tax form 1040ez To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. 2012 federal tax form 1040ez For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). 2012 federal tax form 1040ez Photographs of missing children. 2012 federal tax form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 federal tax form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 federal tax form 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 federal tax form 1040ez Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. 2012 federal tax form 1040ez In this publication, “you” refers to the employer. 2012 federal tax form 1040ez See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. 2012 federal tax form 1040ez This publication covers the following types of retirement plans. 2012 federal tax form 1040ez SEP (simplified employee pension) plans. 2012 federal tax form 1040ez SIMPLE (savings incentive match plan for employees) plans. 2012 federal tax form 1040ez Qualified plans (also called H. 2012 federal tax form 1040ez R. 2012 federal tax form 1040ez 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. 2012 federal tax form 1040ez SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. 2012 federal tax form 1040ez You can deduct contributions you make to the plan for your employees. 2012 federal tax form 1040ez If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. 2012 federal tax form 1040ez You can also deduct trustees' fees if contributions to the plan do not cover them. 2012 federal tax form 1040ez Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. 2012 federal tax form 1040ez Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. 2012 federal tax form 1040ez These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. 2012 federal tax form 1040ez What this publication covers. 2012 federal tax form 1040ez   This publication contains the information you need to understand the following topics. 2012 federal tax form 1040ez What type of plan to set up. 2012 federal tax form 1040ez How to set up a plan. 2012 federal tax form 1040ez How much you can contribute to a plan. 2012 federal tax form 1040ez How much of your contribution is deductible. 2012 federal tax form 1040ez How to treat certain distributions. 2012 federal tax form 1040ez How to report information about the plan to the IRS and your employees. 2012 federal tax form 1040ez Basic features of SEP, SIMPLE, and qualified plans. 2012 federal tax form 1040ez The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. 2012 federal tax form 1040ez SEP plans. 2012 federal tax form 1040ez   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. 2012 federal tax form 1040ez Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. 2012 federal tax form 1040ez SIMPLE plans. 2012 federal tax form 1040ez   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. 2012 federal tax form 1040ez Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. 2012 federal tax form 1040ez In addition, you will contribute matching or nonelective contributions. 2012 federal tax form 1040ez The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. 2012 federal tax form 1040ez Qualified plans. 2012 federal tax form 1040ez   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. 2012 federal tax form 1040ez However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. 2012 federal tax form 1040ez Table 1. 2012 federal tax form 1040ez Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). 2012 federal tax form 1040ez Smaller of $51,000 or 25%1 of participant's compensation. 2012 federal tax form 1040ez 2 25%1 of all participants' compensation. 2012 federal tax form 1040ez 2 Any time up to the due date of employer's return (including extensions). 2012 federal tax form 1040ez SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. 2012 federal tax form 1040ez 4  Matching or nonelective contributions: Due date of employer's return (including extensions). 2012 federal tax form 1040ez Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. 2012 federal tax form 1040ez   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. 2012 federal tax form 1040ez 2 Same as maximum contribution. 2012 federal tax form 1040ez Any time between 1/1 and 10/1 of the calendar year. 2012 federal tax form 1040ez   For a new employer coming into existence after 10/1, as soon as administratively feasible. 2012 federal tax form 1040ez Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). 2012 federal tax form 1040ez 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). 2012 federal tax form 1040ez  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. 2012 federal tax form 1040ez   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. 2012 federal tax form 1040ez 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. 2012 federal tax form 1040ez 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. 2012 federal tax form 1040ez   By the end of the tax year. 2012 federal tax form 1040ez Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. 2012 federal tax form 1040ez See Minimum Funding Requirement in chapter 4. 2012 federal tax form 1040ez Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. 2012 federal tax form 1040ez Based on actuarial assumptions and computations. 2012 federal tax form 1040ez By the end of the tax year. 2012 federal tax form 1040ez 1Net earnings from self-employment must take the contribution into account. 2012 federal tax form 1040ez See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . 2012 federal tax form 1040ez  2Compensation is generally limited to $255,000 in 2013. 2012 federal tax form 1040ez  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. 2012 federal tax form 1040ez  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. 2012 federal tax form 1040ez What this publication does not cover. 2012 federal tax form 1040ez   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. 2012 federal tax form 1040ez You may also need professional help and guidance. 2012 federal tax form 1040ez   Also, this publication does not cover all the rules that may be of interest to employees. 2012 federal tax form 1040ez For example, it does not cover the following topics. 2012 federal tax form 1040ez The comprehensive IRA rules an employee needs to know. 2012 federal tax form 1040ez These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). 2012 federal tax form 1040ez The comprehensive rules that apply to distributions from retirement plans. 2012 federal tax form 1040ez These rules are covered in Publication 575, Pension and Annuity Income. 2012 federal tax form 1040ez The comprehensive rules that apply to section 403(b) plans. 2012 federal tax form 1040ez These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 2012 federal tax form 1040ez Comments and suggestions. 2012 federal tax form 1040ez   We welcome your comments about this publication and your suggestions for future editions. 2012 federal tax form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 federal tax form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 federal tax form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 federal tax form 1040ez   You can send your comments from www. 2012 federal tax form 1040ez irs. 2012 federal tax form 1040ez gov/formspubs. 2012 federal tax form 1040ez Click on “More Information” and then on “Give us feedback. 2012 federal tax form 1040ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 federal tax form 1040ez Ordering forms and publications. 2012 federal tax form 1040ez   Visit www. 2012 federal tax form 1040ez irs. 2012 federal tax form 1040ez gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 federal tax form 1040ez Internal Revenue Service 1201 N. 2012 federal tax form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 federal tax form 1040ez   If you have a tax question, check the information available on IRS. 2012 federal tax form 1040ez gov or call 1-800-829-1040. 2012 federal tax form 1040ez We cannot answer tax questions sent to either of the above addresses. 2012 federal tax form 1040ez Note. 2012 federal tax form 1040ez Forms filed electronically with the Department of Labor are not available on the IRS website. 2012 federal tax form 1040ez Instead, see www. 2012 federal tax form 1040ez efast. 2012 federal tax form 1040ez dol. 2012 federal tax form 1040ez gov. 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Fraudulent email posing as the IRS 'Office of Professional Responsibility'

Nov. 10, 2011:
There is a phishing email risk you need to be aware of. It is a message claiming to be from the IRS Office of Professional Responsibility.

What to look for:

  • The subject line contains the text Acquire new EIN.
  • The body of the message instructs the recipient to obtain a new Employer Identification Number in connection with fraudulent actions on your behalf.
    • (Note that the text in the subject line and/or body of the message may read differently, but the message is similar.)

What to do if you receive such a message:

  1. Do not reply to the sender, access links contained in the email or submit any information 
  2. Forward the message as-is immediately to us at phishing@irs.gov
  3. Review How to report and identify phishing, email scams and bogus IRS websites
  4. If you receive a suspicious email or discover a website posing as the IRS, please forward the email or URL information to the IRS at phishing@irs.gov.

Remember
The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

Page Last Reviewed or Updated: 24-Mar-2014

The 2012 Federal Tax Form 1040ez

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