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Ammend 2010 Taxes

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Ammend 2010 Taxes

Ammend 2010 taxes Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Ammend 2010 taxes Tax questions. Ammend 2010 taxes Useful Items - You may want to see: What's New Standard mileage rate. Ammend 2010 taxes  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. Ammend 2010 taxes See Travel by car under Deductible Moving Expenses. Ammend 2010 taxes Reminders Future developments. Ammend 2010 taxes  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. Ammend 2010 taxes irs. Ammend 2010 taxes gov/pub521. Ammend 2010 taxes Change of address. Ammend 2010 taxes  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. Ammend 2010 taxes Mail it to the Internal Revenue Service Center for your old address. Ammend 2010 taxes Addresses for the service centers are on the back of the form. Ammend 2010 taxes If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. Ammend 2010 taxes Photographs of missing children. Ammend 2010 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Ammend 2010 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Ammend 2010 taxes 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. Ammend 2010 taxes Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. Ammend 2010 taxes It includes the following topics. Ammend 2010 taxes Who can deduct moving expenses. Ammend 2010 taxes What moving expenses are deductible. Ammend 2010 taxes What moving expenses are not deductible. Ammend 2010 taxes How a reimbursement affects your moving expense deduction. Ammend 2010 taxes How and when to report moving expenses. Ammend 2010 taxes Special rules for members of the Armed Forces. Ammend 2010 taxes Form 3903, Moving Expenses, is used to claim the moving expense deduction. Ammend 2010 taxes An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. Ammend 2010 taxes You may be able to deduct moving expenses whether you are self-employed or an employee. Ammend 2010 taxes Your expenses generally must be related to starting work at your new job location. Ammend 2010 taxes However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. Ammend 2010 taxes See Who Can Deduct Moving Expenses. Ammend 2010 taxes Recordkeeping. Ammend 2010 taxes    It is important to maintain an accurate record of expenses you paid to move. Ammend 2010 taxes You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. Ammend 2010 taxes Also, you should save your Form W-2 and statements of reimbursement from your employer. Ammend 2010 taxes Comments and suggestions. Ammend 2010 taxes   We welcome your comments about this publication and your suggestions for future editions. Ammend 2010 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Ammend 2010 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Ammend 2010 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ammend 2010 taxes   You can send your comments from www. Ammend 2010 taxes irs. Ammend 2010 taxes gov/formspubs/. Ammend 2010 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. Ammend 2010 taxes   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. Ammend 2010 taxes Ordering forms and publications. Ammend 2010 taxes   Visit www. Ammend 2010 taxes irs. Ammend 2010 taxes 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. Ammend 2010 taxes Internal Revenue Service 1201 N. Ammend 2010 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Ammend 2010 taxes   If you have a tax question, check the information available on IRS. Ammend 2010 taxes gov or call 1-800-829-1040. Ammend 2010 taxes We cannot answer tax questions sent to either of the above addresses. Ammend 2010 taxes Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. Ammend 2010 taxes S. Ammend 2010 taxes Individual Income Tax Return 1040X Amended U. Ammend 2010 taxes S. Ammend 2010 taxes Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. Ammend 2010 taxes Prev  Up  Next   Home   More Online Publications
 

The Ammend 2010 Taxes

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