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Free State Tax Online

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Free State Tax Online

Free state tax online 35. Free state tax online   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. Free state tax online They are: The American opportunity credit, and The lifetime learning credit. Free state tax online The chapter will present an overview of these education credits. Free state tax online To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. Free state tax online Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. Free state tax online For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. Free state tax online   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. Free state tax online   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. Free state tax online This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Free state tax online Table 35-1. Free state tax online Comparison of Education Credits Caution. Free state tax online You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. Free state tax online   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. Free state tax online   There are several differences between these two credits. Free state tax online These differences are summarized in Table 35-1, later. Free state tax online Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. Free state tax online The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. Free state tax online For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 education credit(s). Free state tax online Academic period. Free state tax online   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Free state tax online In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Free state tax online Eligible educational institution. Free state tax online   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Free state tax online S. Free state tax online Department of Education. Free state tax online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free state tax online The educational institution should be able to tell you if it is an eligible educational institution. Free state tax online   Certain educational institutions located outside the United States also participate in the U. Free state tax online S. Free state tax online Department of Education's Federal Student Aid (FSA) programs. Free state tax online Who can claim a dependent's expenses. Free state tax online   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. Free state tax online Therefore, only that person can claim an education credit for the student. Free state tax online If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. Free state tax online Expenses paid by a third party. Free state tax online   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Free state tax online However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Free state tax online Therefore, you are treated as having paid expenses that were paid by the third party. Free state tax online For more information and an example see Who Can Claim a Dependent's Expenses in Pub. Free state tax online 970, chapter 2 or 3. Free state tax online Who cannot claim a credit. Free state tax online   You cannot take an education credit if any of the following apply. Free state tax online You are claimed as a dependent on another person's tax return, such as your parent's return. Free state tax online Your filing status is married filing separately. Free state tax online You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. Free state tax online Your MAGI is one of the following. Free state tax online American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). Free state tax online Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . Free state tax online   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. Free state tax online However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. Free state tax online For details, see Pub. Free state tax online 970. Free state tax online    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. Free state tax online The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. Free state tax online However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. Free state tax online You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Free state tax online See Pub. Free state tax online 970 for information on other education benefits. Free state tax online Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. Free state tax online It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. Free state tax online For course-related books, supplies, and equipment, only certain expenses qualify. Free state tax online American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. Free state tax online Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. Free state tax online Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. Free state tax online However, fees for personal expenses (described below) are never qualified education expenses. Free state tax online Qualified education expenses for either credit do not include amounts paid for: Personal expenses. Free state tax online This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. Free state tax online Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. Free state tax online You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). Free state tax online However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). Free state tax online In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. Free state tax online Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Free state tax online Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Free state tax online If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. Free state tax online Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. Free state tax online See Adjustments to Qualified Education Expenses, later. Free state tax online Prepaid Expenses. Free state tax online   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. Free state tax online See Academic period , earlier. Free state tax online For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Free state tax online    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Free state tax online Paid with borrowed funds. Free state tax online   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. Free state tax online Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. Free state tax online Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Free state tax online Student withdraws from class(es). Free state tax online   You can claim an education credit for qualified education expenses not refunded when a student withdraws. Free state tax online No Double Benefit Allowed You cannot do any of the following. Free state tax online Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. Free state tax online Claim more than one education credit based on the same qualified education expenses. Free state tax online Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). Free state tax online Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. Free state tax online See Adjustments to Qualified Education Expenses, next. Free state tax online Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. Free state tax online The result is the amount of adjusted qualified education expenses for each student. Free state tax online Tax-free educational assistance. Free state tax online   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Free state tax online See Academic period , earlier. Free state tax online      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. Free state tax online 970), The tax-free part of Pell grants (see chapter 1 of Pub. Free state tax online 970), The tax-free part of employer-provided educational assistance (see Pub. Free state tax online 970), Veterans' educational assistance (see chapter 1 of Pub. Free state tax online 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free state tax online Generally, any scholarship or fellowship is treated as tax-free educational assistance. Free state tax online However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent the student includes it in gross income (if the student is required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Free state tax online 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Free state tax online 970, chapter 1. Free state tax online You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year received. Free state tax online For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. Free state tax online 970. Free state tax online Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Free state tax online This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Free state tax online If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Free state tax online If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Free state tax online Refunds. Free state tax online   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. Free state tax online Some tax-free educational assistance received after 2013 may be treated as a refund. Free state tax online See Tax-free educational assistance, earlier. Free state tax online Refunds received in 2013. Free state tax online   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Free state tax online Refunds received after 2013 but before your income tax return is filed. Free state tax online   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Free state tax online Refunds received after 2013 and after your income tax return is filed. Free state tax online   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. Free state tax online See Credit recapture, next. Free state tax online Credit recapture. Free state tax online    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Free state tax online You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Free state tax online You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Free state tax online Include that amount as an additional tax for the year the refund or tax-free assistance was received. Free state tax online Example. Free state tax online    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. Free state tax online You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . Free state tax online 20). Free state tax online You claimed no other tax credits. Free state tax online After you filed your return, your child withdrew from two courses and you received a refund of $1,400. Free state tax online You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). Free state tax online The refigured credit is $1,320 and your tax liability increased by $280. Free state tax online You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. Free state tax online See the instructions for your 2014 income tax return to determine where to include this tax. Free state tax online If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Free state tax online Amounts that do not reduce qualified education expenses. Free state tax online   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Free state tax online   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Free state tax online The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Chapter 1 of Pub. Free state tax online 970. Free state tax online The use of the money is not restricted. Free state tax online   For examples, see chapter 2 in Pub. Free state tax online 970. Free state tax online Figure 35-A. Free state tax online Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. Free state tax online Please click the link to view the image. Free state tax online Figure 35-A. Free state tax online Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Isaac in Mississippi

LA/MS-2012-14, Sept. 5, 2012

Updated 10/01/12 to include Copiah, Franklin, Jefferson, Jones and Lamar counties.

Updated 9/10/12 to include Adams, Amite, Clarke, Forrest, George, Hinds, Lincoln, Marion, Pike, Stone, Walthall, Warren and Wilkinson counties.

NEW ORLEANS — Victims of Hurricane Isaac that began on Aug. 26, 2012 in parts of Mississippi may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Mississippi will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the counties of Adams, Amite, Clarke, Copiah, Forrest, Franklin, George, Hancock, Harrison, Hinds, Jackson, Jefferson, Jones, Lamar, Lincoln, Marion, Pearl River, Pike, Stone, Walthall, Warren and Wilkinson a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Jan. 11, 2013, have been postponed to Jan. 11, 2013. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 10, as long as the deposits are made by Sept. 10, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitutes a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and is entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Jan. 11, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Jan. 11, 2013.

The IRS also gives affected taxpayers until Jan. 11, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Jan. 11, 2013.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 10 provided the taxpayer makes these deposits by Sept. 10.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “MISSISSIPPI/HURRICANE ISAAC” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, IRS.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 14-Aug-2013

The Free State Tax Online

Free state tax online Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free state tax online Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Free state tax online Laundering means converting “dirty” or illegally-gained money to “clean” money. Free state tax online The government can often trace this laundered money through the payments you report. Free state tax online Laws passed by Congress require you to report these payments. Free state tax online Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Free state tax online The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Free state tax online Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Free state tax online For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Free state tax online Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Free state tax online However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Free state tax online For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Free state tax online Transaction defined. Free state tax online    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Free state tax online Person defined. Free state tax online   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Free state tax online   Exempt organizations, including employee plans, are also “persons. Free state tax online ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Free state tax online Foreign transactions. Free state tax online   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Free state tax online However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Free state tax online Bail received by court clerks. Free state tax online   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Free state tax online For more information about the rules that apply to court clerks, see Section 1. Free state tax online 6050I-2 of the Income Tax Regulations. Free state tax online What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Free state tax online What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Free state tax online Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Free state tax online ” Cash does not include a check drawn on an individual's personal account. Free state tax online A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Free state tax online These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Free state tax online Example 1. Free state tax online You are a coin dealer. Free state tax online Bob Green buys gold coins from you for $13,200. Free state tax online He pays for them with $6,200 in U. Free state tax online S. Free state tax online currency and a cashier's check having a face amount of $7,000. Free state tax online The cashier's check is treated as cash. Free state tax online You have received more than $10,000 cash and must file Form 8300 for this transaction. Free state tax online Example 2. Free state tax online You are a retail jeweler. Free state tax online Mary North buys an item of jewelry from you for $12,000. Free state tax online She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Free state tax online Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Free state tax online You do not have to file Form 8300. Free state tax online Example 3. Free state tax online You are a boat dealer. Free state tax online Emily Jones buys a boat from you for $16,500. Free state tax online She pays for it with a cashier's check payable to you in the amount of $16,500. Free state tax online The cashier's check is not treated as cash because its face amount is more than $10,000. Free state tax online You do not have to file Form 8300 for this transaction. Free state tax online Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Free state tax online A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Free state tax online For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Free state tax online The car is a consumer durable even if you sell it to a buyer who will use it in a business. Free state tax online A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Free state tax online Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Free state tax online To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Free state tax online Example. Free state tax online You are a travel agent. Free state tax online Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Free state tax online He also asks you to book hotel rooms and admission tickets for the group. Free state tax online In payment, he gives you two money orders, each for $6,000. Free state tax online You have received more than $10,000 cash in this designated reporting transaction. Free state tax online You must file Form 8300. Free state tax online Retail sale. Free state tax online   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Free state tax online   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Free state tax online This includes any sales of items that will be resold. Free state tax online Broker or intermediary. Free state tax online   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Free state tax online Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Free state tax online Exception for certain bank loans. Free state tax online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Free state tax online As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Free state tax online Example. Free state tax online You are a car dealer. Free state tax online Mandy White buys a new car from you for $11,500. Free state tax online She pays you with $2,000 of U. Free state tax online S. Free state tax online currency and a cashier's check for $9,500 payable to you and her. Free state tax online You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Free state tax online For this reason, the cashier's check is not treated as cash. Free state tax online You do not have to file Form 8300 for the transaction. Free state tax online Exception for certain installment sales. Free state tax online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Free state tax online However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Free state tax online Exception for certain down payment plans. Free state tax online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Free state tax online You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Free state tax online You receive it more than 60 days before the date of sale. Free state tax online You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Free state tax online Exception for travel and entertainment. Free state tax online   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Free state tax online You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Free state tax online You receive it more than 60 days before the date on which the final payment is due. Free state tax online You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Free state tax online Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Free state tax online If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Free state tax online If you do not know a person's TIN, you have to ask for it. Free state tax online You may be subject to penalties for an incorrect or missing TIN. Free state tax online There are three types of TINs. Free state tax online The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Free state tax online The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Free state tax online An ITIN has nine digits, similar to an SSN. Free state tax online The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Free state tax online Exception. Free state tax online   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Free state tax online S. Free state tax online trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Free state tax online 1441-1(e)(2) or (3) or 1. Free state tax online 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Free state tax online 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Free state tax online S. Free state tax online citizen or resident. Free state tax online What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Free state tax online If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Free state tax online For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Free state tax online Because they total $12,000 (more than $10,000), you must file Form 8300. Free state tax online More than 24 hours between transactions. Free state tax online   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Free state tax online   For example, you are a travel agent. Free state tax online A client pays you $8,000 in cash for a trip. Free state tax online Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Free state tax online These are related transactions, and you must file Form 8300 to report them. Free state tax online What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Free state tax online A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Free state tax online If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Free state tax online Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Free state tax online When, Where, and What To File The amount you receive and when you receive it determine when you must file. Free state tax online Generally, you must file Form 8300 within 15 days after receiving a payment. Free state tax online If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Free state tax online More than one payment. Free state tax online   In some transactions, the buyer may arrange to pay you in cash installment payments. Free state tax online If the first payment is more than $10,000, you must file Form 8300 within 15 days. Free state tax online If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Free state tax online When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Free state tax online   After you file Form 8300, you must start a new count of cash payments received from that buyer. Free state tax online If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Free state tax online You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Free state tax online   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Free state tax online Example. Free state tax online On January 10, you receive a cash payment of $11,000. Free state tax online You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Free state tax online By January 25, you must file a Form 8300 for the $11,000 payment. Free state tax online By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Free state tax online Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Free state tax online Complete the form in its entirety (Parts I-IV) and include the amended information. Free state tax online Do not attach a copy of the original report. Free state tax online Where to file. Free state tax online   Mail the form to the address given in the Form 8300 instructions. Free state tax online Required statement to buyer. Free state tax online   You must give a written or electronic statement to each person named on any Form 8300 you must file. Free state tax online You can give the statement electronically only if the recipient agrees to receive it in that format. Free state tax online The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Free state tax online It must state that you are also reporting this information to the IRS. Free state tax online   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Free state tax online    You must keep a copy of every Form 8300 you file for 5 years. Free state tax online Examples Example 1. Free state tax online Pat Brown is the sales manager for Small Town Cars. Free state tax online On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Free state tax online Pat asks for identification from Jane to get the necessary information to complete Form 8300. Free state tax online A filled-in form is shown in this publication. Free state tax online Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Free state tax online He must also send a statement to Jane by January 31, 2010. Free state tax online Example 2. Free state tax online Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Free state tax online Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Free state tax online Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Free state tax online However, he could report it if he felt it was a suspicious transaction. Free state tax online Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Free state tax online If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Free state tax online There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Free state tax online If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Free state tax online These dollar amounts are based on Section 3571 of Title 18 of the U. Free state tax online S. Free state tax online Code. Free state tax online The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Free state tax online This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Free state tax online Structuring means breaking up a large cash transaction into small cash transactions. Free state tax online How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free state tax online By selecting the method that is best for you, you will have quick and easy access to tax help. Free state tax online Free help with your return. Free state tax online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free state tax online The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free state tax online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state tax online To find the nearest VITA or TCE site, visit IRS. Free state tax online gov or call 1-800-906-9887 or 1-800-829-1040. Free state tax online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state tax online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Free state tax online aarp. Free state tax online org/money/taxaide. Free state tax online   For more information on these programs, go to IRS. Free state tax online gov and enter keyword “VITA” in the upper right-hand corner. Free state tax online Internet. Free state tax online You can access the IRS website at IRS. Free state tax online gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Free state tax online Go to IRS. Free state tax online gov and click on Where's My Refund. Free state tax online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free state tax online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free state tax online Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state tax online E-file your return. Free state tax online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free state tax online Download forms, including talking tax forms, instructions, and publications. Free state tax online Order IRS products online. Free state tax online Research your tax questions online. Free state tax online Search publications online by topic or keyword. Free state tax online Use the online Internal Revenue Code, regulations, or other official guidance. Free state tax online View Internal Revenue Bulletins (IRBs) published in the last few years. Free state tax online Figure your withholding allowances using the withholding calculator online at  www. Free state tax online irs. Free state tax online gov/individuals. Free state tax online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Free state tax online irs. Free state tax online gov/individuals. Free state tax online Sign up to receive local and national tax news by email. Free state tax online Get information on starting and operating a small business. Free state tax online Phone. Free state tax online Many services are available by phone. Free state tax online   Ordering forms, instructions, and publications. Free state tax online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Free state tax online You should receive your order within 10 days. Free state tax online Asking tax questions. Free state tax online Call the IRS with your tax questions at 1-800-829-1040. Free state tax online Solving problems. Free state tax online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free state tax online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free state tax online Call your local Taxpayer Assistance Center for an appointment. Free state tax online To find the number, go to www. Free state tax online irs. Free state tax online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free state tax online TTY/TDD equipment. Free state tax online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free state tax online TeleTax topics. Free state tax online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free state tax online Refund information. Free state tax online You can check the status of your refund on the new IRS phone app. Free state tax online Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Free state tax online IRS2Go is a new way to provide you with information and tools. Free state tax online To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Free state tax online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free state tax online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free state tax online Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state tax online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Free state tax online Other refund information. Free state tax online To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Free state tax online Evaluating the quality of our telephone services. Free state tax online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free state tax online One method is for a second IRS representative to listen in on or record random telephone calls. Free state tax online Another is to ask some callers to complete a short survey at the end of the call. Free state tax online Walk-in. Free state tax online Many products and services are available on a walk-in basis. Free state tax online   Products. Free state tax online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state tax online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Free state tax online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free state tax online Services. Free state tax online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Free state tax online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free state tax online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Free state tax online No appointment is necessary—just walk in. Free state tax online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Free state tax online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free state tax online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Free state tax online All other issues will be handled without an appointment. Free state tax online To find the number of your local office, go to www. Free state tax online irs. Free state tax online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free state tax online Mail. Free state tax online You can send your order for forms, instructions, and publications to the address below. Free state tax online You should receive a response within 10 days after your request is received. Free state tax online  Internal Revenue Service 1201 N. Free state tax online Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Free state tax online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state tax online Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free state tax online We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free state tax online Remember, the worst thing you can do is nothing at all. Free state tax online   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free state tax online You face (or your business is facing) an immediate threat of adverse action. Free state tax online You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free state tax online   If you qualify for our help, we’ll do everything we can to get your problem resolved. Free state tax online You will be assigned to one advocate who will be with you at every turn. Free state tax online We have offices in every state, the District of Columbia, and Puerto Rico. Free state tax online Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Free state tax online And our services are always free. Free state tax online   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free state tax online Our tax toolkit at www. Free state tax online TaxpayerAdvocate. Free state tax online irs. Free state tax online gov can help you understand these rights. Free state tax online   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free state tax online irs. Free state tax online gov/advocate. Free state tax online You can also call our toll-free number at 1-877-777-4778. Free state tax online   TAS also handles large-scale or systemic problems that affect many taxpayers. Free state tax online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free state tax online irs. Free state tax online gov/advocate. Free state tax online Low Income Taxpayer Clinics (LITCs). Free state tax online   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free state tax online Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free state tax online These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free state tax online Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free state tax online For more information and to find a clinic near you, see the LITC page on www. Free state tax online irs. Free state tax online gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free state tax online This publication is also available by calling 1-800-829-3676 or at your local IRS office. Free state tax online Free tax services. Free state tax online   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free state tax online Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free state tax online The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free state tax online The majority of the information and services listed in this publication are available to you free of charge. Free state tax online If there is a fee associated with a resource or service, it is listed in the publication. Free state tax online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free state tax online DVD for tax products. Free state tax online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free state tax online Prior-year forms, instructions, and publications. Free state tax online Tax Map: an electronic research tool and finding aid. Free state tax online Tax law frequently asked questions. Free state tax online Tax Topics from the IRS telephone response system. Free state tax online Internal Revenue Code—Title 26 of the U. Free state tax online S. Free state tax online Code. Free state tax online Links to other Internet based Tax Research Materials. Free state tax online Fill-in, print, and save features for most tax forms. Free state tax online Internal Revenue Bulletins. Free state tax online Toll-free and email technical support. Free state tax online Two releases during the year. Free state tax online  – The first release will ship the beginning of January. Free state tax online  – The final release will ship the beginning of March. Free state tax online Purchase the DVD from National Technical Information Service (NTIS) at www. Free state tax online irs. Free state tax online gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Free state tax online This image is too large to be displayed in the current screen. Free state tax online Please click the link to view the image. Free state tax online Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications