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1040 Easy Form

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1040 Easy Form

1040 easy form Index A Accountable plan, Accountable plans. 1040 easy form Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. 1040 easy form Administrators, Teachers or administrators. 1040 easy form American Samoa, Residents of Puerto Rico, the U. 1040 easy form S. 1040 easy form Virgin Islands, Guam, the CNMI, and American Samoa. 1040 easy form , Specified U. 1040 easy form S. 1040 easy form possessions. 1040 easy form Assistance (see Tax help) C Cantors, Cantors. 1040 easy form Christian Science Practitioners, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. 1040 easy form , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. 1040 easy form , Christian Science Practitioners and Readers Common-law employee, Common-law employee. 1040 easy form Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. 1040 easy form S. 1040 easy form Virgin Islands, Guam, the CNMI, and American Samoa. 1040 easy form , Specified U. 1040 easy form S. 1040 easy form possessions. 1040 easy form Comprehensive example, Comprehensive Example, Attachment 2—John E. 1040 easy form White011-00-2222 Worksheet 4. 1040 easy form Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. 1040 easy form D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. 1040 easy form Exemption from self-employment (SE) tax, Effective date of exemption. 1040 easy form , Effective date of exemption. 1040 easy form Employment status, Employment status for other tax purposes. 1040 easy form Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. 1040 easy form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. 1040 easy form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. 1040 easy form F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. 1040 easy form Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. 1040 easy form , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. 1040 easy form , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. 1040 easy form , Refunds of SE tax paid. 1040 easy form 2106-EZ, 4029, Table 2. 1040 easy form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. 1040 easy form 4361, Table 2. 1040 easy form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. 1040 easy form 8959, What's New, Introduction, Additional Medicare Tax. 1040 easy form 941, Forms 941, 943, and 944. 1040 easy form 943, Forms 941, 943, and 944. 1040 easy form 944, Forms 941, 943, and 944. 1040 easy form Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. 1040 easy form Free tax services, Free help with your tax return. 1040 easy form G Gross income Amounts included in, Amounts included in gross income. 1040 easy form Amounts not included in, Amounts not included in gross income. 1040 easy form Guam, Residents of Puerto Rico, the U. 1040 easy form S. 1040 easy form Virgin Islands, Guam, the CNMI, and American Samoa. 1040 easy form , Specified U. 1040 easy form S. 1040 easy form possessions. 1040 easy form H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. 1040 easy form , Cantors. 1040 easy form House or parsonage, fair rental value, Fair rental value of parsonage. 1040 easy form I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 1040 easy form K Keogh (H. 1040 easy form R. 1040 easy form 10) plans, Retirement plans for the self-employed. 1040 easy form L Lay employees (see Religious workers) Living abroad, Overseas duty. 1040 easy form , Foreign Earned Income M Members of recognized religious sects, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. 1040 easy form , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. 1040 easy form , Form SS-8. 1040 easy form , Ministers, Members of the Clergy, Refunds of SE tax. 1040 easy form , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. 1040 easy form Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. 1040 easy form Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. 1040 easy form S. 1040 easy form Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. 1040 easy form , Offerings and Fees Overseas duty, Overseas duty. 1040 easy form , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. 1040 easy form , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. 1040 easy form Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. 1040 easy form S. 1040 easy form Virgin Islands, Guam, the CNMI, and American Samoa. 1040 easy form , Specified U. 1040 easy form S. 1040 easy form possessions. 1040 easy form Q Qualified retirement plan, Retirement plans for the self-employed. 1040 easy form R Refunds, self-employment tax, Refunds of SE tax. 1040 easy form , Refunds of SE tax paid. 1040 easy form Reimbursements, Employee reimbursement arrangements. 1040 easy form Religious orders, members of, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. 1040 easy form , Earnings—Members of Religious Orders Religious workers, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. 1040 easy form , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. 1040 easy form , Cantors. 1040 easy form Resident aliens, U. 1040 easy form S. 1040 easy form Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. 1040 easy form Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. 1040 easy form Royalty income from books, Books or articles. 1040 easy form S SECA, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. 1040 easy form , Exemption from SE tax. 1040 easy form Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. 1040 easy form , Refunds of SE tax paid. 1040 easy form Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. 1040 easy form SIMPLE plan, Retirement plans for the self-employed. 1040 easy form Simplified employee pension (SEP) plan, Retirement plans for the self-employed. 1040 easy form Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. 1040 easy form Teachers, Teachers or administrators. 1040 easy form Theological students, Theological students. 1040 easy form Traveling evangelists, Traveling evangelists. 1040 easy form U U. 1040 easy form S. 1040 easy form citizens, U. 1040 easy form S. 1040 easy form Citizens and Resident and Nonresident Aliens U. 1040 easy form S. 1040 easy form Virgin Islands, Residents of Puerto Rico, the U. 1040 easy form S. 1040 easy form Virgin Islands, Guam, the CNMI, and American Samoa. 1040 easy form , Specified U. 1040 easy form S. 1040 easy form possessions. 1040 easy form V Vow of poverty, Table 1. 1040 easy form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. 1040 easy form , Services performed outside the order. 1040 easy form , Effect of employee status. 1040 easy form , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications
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The 1040 Easy Form

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