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1040x fillable 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). 1040x fillable Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. 1040x fillable Laundering means converting “dirty” or illegally-gained money to “clean” money. 1040x fillable The government can often trace this laundered money through the payments you report. 1040x fillable Laws passed by Congress require you to report these payments. 1040x fillable 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. 1040x fillable The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. 1040x fillable 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. 1040x fillable 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. 1040x fillable Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. 1040x fillable However, you do not have to file Form 8300 if the transaction is not related to your trade or business. 1040x fillable 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. 1040x fillable Transaction defined. 1040x fillable    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. 1040x fillable Person defined. 1040x fillable   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. 1040x fillable   Exempt organizations, including employee plans, are also “persons. 1040x fillable ” 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. 1040x fillable Foreign transactions. 1040x fillable   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. 1040x fillable 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. 1040x fillable Bail received by court clerks. 1040x fillable   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. 1040x fillable For more information about the rules that apply to court clerks, see Section 1. 1040x fillable 6050I-2 of the Income Tax Regulations. 1040x fillable 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). 1040x fillable 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. 1040x fillable Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. 1040x fillable ” Cash does not include a check drawn on an individual's personal account. 1040x fillable 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. 1040x fillable 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. 1040x fillable Example 1. 1040x fillable You are a coin dealer. 1040x fillable Bob Green buys gold coins from you for $13,200. 1040x fillable He pays for them with $6,200 in U. 1040x fillable S. 1040x fillable currency and a cashier's check having a face amount of $7,000. 1040x fillable The cashier's check is treated as cash. 1040x fillable You have received more than $10,000 cash and must file Form 8300 for this transaction. 1040x fillable Example 2. 1040x fillable You are a retail jeweler. 1040x fillable Mary North buys an item of jewelry from you for $12,000. 1040x fillable She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. 1040x fillable Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. 1040x fillable You do not have to file Form 8300. 1040x fillable Example 3. 1040x fillable You are a boat dealer. 1040x fillable Emily Jones buys a boat from you for $16,500. 1040x fillable She pays for it with a cashier's check payable to you in the amount of $16,500. 1040x fillable The cashier's check is not treated as cash because its face amount is more than $10,000. 1040x fillable You do not have to file Form 8300 for this transaction. 1040x fillable 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. 1040x fillable 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). 1040x fillable For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. 1040x fillable The car is a consumer durable even if you sell it to a buyer who will use it in a business. 1040x fillable A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). 1040x fillable 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. 1040x fillable 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. 1040x fillable Example. 1040x fillable You are a travel agent. 1040x fillable Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. 1040x fillable He also asks you to book hotel rooms and admission tickets for the group. 1040x fillable In payment, he gives you two money orders, each for $6,000. 1040x fillable You have received more than $10,000 cash in this designated reporting transaction. 1040x fillable You must file Form 8300. 1040x fillable Retail sale. 1040x fillable   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. 1040x fillable   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. 1040x fillable This includes any sales of items that will be resold. 1040x fillable Broker or intermediary. 1040x fillable   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. 1040x fillable 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. 1040x fillable Exception for certain bank loans. 1040x fillable   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. 1040x fillable 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. 1040x fillable Example. 1040x fillable You are a car dealer. 1040x fillable Mandy White buys a new car from you for $11,500. 1040x fillable She pays you with $2,000 of U. 1040x fillable S. 1040x fillable currency and a cashier's check for $9,500 payable to you and her. 1040x fillable 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. 1040x fillable For this reason, the cashier's check is not treated as cash. 1040x fillable You do not have to file Form 8300 for the transaction. 1040x fillable Exception for certain installment sales. 1040x fillable   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). 1040x fillable 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. 1040x fillable Exception for certain down payment plans. 1040x fillable   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. 1040x fillable 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. 1040x fillable You receive it more than 60 days before the date of sale. 1040x fillable 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. 1040x fillable Exception for travel and entertainment. 1040x fillable   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. 1040x fillable 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. 1040x fillable You receive it more than 60 days before the date on which the final payment is due. 1040x fillable 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. 1040x fillable Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. 1040x fillable If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. 1040x fillable If you do not know a person's TIN, you have to ask for it. 1040x fillable You may be subject to penalties for an incorrect or missing TIN. 1040x fillable There are three types of TINs. 1040x fillable The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). 1040x fillable 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). 1040x fillable An ITIN has nine digits, similar to an SSN. 1040x fillable The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). 1040x fillable Exception. 1040x fillable   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. 1040x fillable S. 1040x fillable 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. 1040x fillable 1441-1(e)(2) or (3) or 1. 1040x fillable 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. 1040x fillable 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. 1040x fillable S. 1040x fillable citizen or resident. 1040x fillable 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. 1040x fillable 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. 1040x fillable 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. 1040x fillable Because they total $12,000 (more than $10,000), you must file Form 8300. 1040x fillable More than 24 hours between transactions. 1040x fillable   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. 1040x fillable   For example, you are a travel agent. 1040x fillable A client pays you $8,000 in cash for a trip. 1040x fillable Two days later, the same client pays you $3,000 more in cash to include another person on the trip. 1040x fillable These are related transactions, and you must file Form 8300 to report them. 1040x fillable 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. 1040x fillable 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. 1040x fillable If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. 1040x fillable Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. 1040x fillable When, Where, and What To File The amount you receive and when you receive it determine when you must file. 1040x fillable Generally, you must file Form 8300 within 15 days after receiving a payment. 1040x fillable 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. 1040x fillable More than one payment. 1040x fillable   In some transactions, the buyer may arrange to pay you in cash installment payments. 1040x fillable If the first payment is more than $10,000, you must file Form 8300 within 15 days. 1040x fillable 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. 1040x fillable When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. 1040x fillable   After you file Form 8300, you must start a new count of cash payments received from that buyer. 1040x fillable 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. 1040x fillable You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. 1040x fillable   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. 1040x fillable Example. 1040x fillable On January 10, you receive a cash payment of $11,000. 1040x fillable 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. 1040x fillable By January 25, you must file a Form 8300 for the $11,000 payment. 1040x fillable By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. 1040x fillable Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. 1040x fillable Complete the form in its entirety (Parts I-IV) and include the amended information. 1040x fillable Do not attach a copy of the original report. 1040x fillable Where to file. 1040x fillable   Mail the form to the address given in the Form 8300 instructions. 1040x fillable Required statement to buyer. 1040x fillable   You must give a written or electronic statement to each person named on any Form 8300 you must file. 1040x fillable You can give the statement electronically only if the recipient agrees to receive it in that format. 1040x fillable 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. 1040x fillable It must state that you are also reporting this information to the IRS. 1040x fillable   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. 1040x fillable    You must keep a copy of every Form 8300 you file for 5 years. 1040x fillable Examples Example 1. 1040x fillable Pat Brown is the sales manager for Small Town Cars. 1040x fillable On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. 1040x fillable Pat asks for identification from Jane to get the necessary information to complete Form 8300. 1040x fillable A filled-in form is shown in this publication. 1040x fillable Pat must mail the form to the address shown in the form's instructions by January 21, 2009. 1040x fillable He must also send a statement to Jane by January 31, 2010. 1040x fillable Example 2. 1040x fillable 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. 1040x fillable 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). 1040x fillable Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. 1040x fillable However, he could report it if he felt it was a suspicious transaction. 1040x fillable 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. 1040x fillable 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). 1040x fillable 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. 1040x fillable 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. 1040x fillable These dollar amounts are based on Section 3571 of Title 18 of the U. 1040x fillable S. 1040x fillable Code. 1040x fillable 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. 1040x fillable This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. 1040x fillable Structuring means breaking up a large cash transaction into small cash transactions. 1040x fillable 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. 1040x fillable By selecting the method that is best for you, you will have quick and easy access to tax help. 1040x fillable Free help with your return. 1040x fillable   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040x fillable 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. 1040x fillable 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. 1040x fillable To find the nearest VITA or TCE site, visit IRS. 1040x fillable gov or call 1-800-906-9887 or 1-800-829-1040. 1040x fillable   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x fillable To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 1040x fillable aarp. 1040x fillable org/money/taxaide. 1040x fillable   For more information on these programs, go to IRS. 1040x fillable gov and enter keyword “VITA” in the upper right-hand corner. 1040x fillable Internet. 1040x fillable You can access the IRS website at IRS. 1040x fillable gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. 1040x fillable Go to IRS. 1040x fillable gov and click on Where's My Refund. 1040x fillable 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. 1040x fillable If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x fillable 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. 1040x fillable E-file your return. 1040x fillable Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040x fillable Download forms, including talking tax forms, instructions, and publications. 1040x fillable Order IRS products online. 1040x fillable Research your tax questions online. 1040x fillable Search publications online by topic or keyword. 1040x fillable Use the online Internal Revenue Code, regulations, or other official guidance. 1040x fillable View Internal Revenue Bulletins (IRBs) published in the last few years. 1040x fillable Figure your withholding allowances using the withholding calculator online at  www. 1040x fillable irs. 1040x fillable gov/individuals. 1040x fillable Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. 1040x fillable irs. 1040x fillable gov/individuals. 1040x fillable Sign up to receive local and national tax news by email. 1040x fillable Get information on starting and operating a small business. 1040x fillable Phone. 1040x fillable Many services are available by phone. 1040x fillable   Ordering forms, instructions, and publications. 1040x fillable Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040x fillable You should receive your order within 10 days. 1040x fillable Asking tax questions. 1040x fillable Call the IRS with your tax questions at 1-800-829-1040. 1040x fillable Solving problems. 1040x fillable You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040x fillable An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040x fillable Call your local Taxpayer Assistance Center for an appointment. 1040x fillable To find the number, go to www. 1040x fillable irs. 1040x fillable gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x fillable TTY/TDD equipment. 1040x fillable If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040x fillable TeleTax topics. 1040x fillable Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040x fillable Refund information. 1040x fillable You can check the status of your refund on the new IRS phone app. 1040x fillable Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. 1040x fillable IRS2Go is a new way to provide you with information and tools. 1040x fillable 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). 1040x fillable 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. 1040x fillable If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x fillable 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. 1040x fillable 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. 1040x fillable Other refund information. 1040x fillable To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 1040x fillable Evaluating the quality of our telephone services. 1040x fillable To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040x fillable One method is for a second IRS representative to listen in on or record random telephone calls. 1040x fillable Another is to ask some callers to complete a short survey at the end of the call. 1040x fillable Walk-in. 1040x fillable Many products and services are available on a walk-in basis. 1040x fillable   Products. 1040x fillable You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x fillable 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. 1040x fillable Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040x fillable Services. 1040x fillable You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040x fillable An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x fillable 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. 1040x fillable No appointment is necessary—just walk in. 1040x fillable If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040x fillable A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040x fillable If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040x fillable All other issues will be handled without an appointment. 1040x fillable To find the number of your local office, go to www. 1040x fillable irs. 1040x fillable gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x fillable Mail. 1040x fillable You can send your order for forms, instructions, and publications to the address below. 1040x fillable You should receive a response within 10 days after your request is received. 1040x fillable  Internal Revenue Service 1201 N. 1040x fillable Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 1040x fillable   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x fillable Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040x fillable 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. 1040x fillable Remember, the worst thing you can do is nothing at all. 1040x fillable   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. 1040x fillable You face (or your business is facing) an immediate threat of adverse action. 1040x fillable 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. 1040x fillable   If you qualify for our help, we’ll do everything we can to get your problem resolved. 1040x fillable You will be assigned to one advocate who will be with you at every turn. 1040x fillable We have offices in every state, the District of Columbia, and Puerto Rico. 1040x fillable Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 1040x fillable And our services are always free. 1040x fillable   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040x fillable Our tax toolkit at www. 1040x fillable TaxpayerAdvocate. 1040x fillable irs. 1040x fillable gov can help you understand these rights. 1040x fillable   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. 1040x fillable irs. 1040x fillable gov/advocate. 1040x fillable You can also call our toll-free number at 1-877-777-4778. 1040x fillable   TAS also handles large-scale or systemic problems that affect many taxpayers. 1040x fillable If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040x fillable irs. 1040x fillable gov/advocate. 1040x fillable Low Income Taxpayer Clinics (LITCs). 1040x fillable   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040x fillable Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040x fillable 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. 1040x fillable Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040x fillable For more information and to find a clinic near you, see the LITC page on www. 1040x fillable irs. 1040x fillable gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x fillable This publication is also available by calling 1-800-829-3676 or at your local IRS office. 1040x fillable Free tax services. 1040x fillable   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040x fillable Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040x fillable The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040x fillable The majority of the information and services listed in this publication are available to you free of charge. 1040x fillable If there is a fee associated with a resource or service, it is listed in the publication. 1040x fillable   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040x fillable DVD for tax products. 1040x fillable You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040x fillable Prior-year forms, instructions, and publications. 1040x fillable Tax Map: an electronic research tool and finding aid. 1040x fillable Tax law frequently asked questions. 1040x fillable Tax Topics from the IRS telephone response system. 1040x fillable Internal Revenue Code—Title 26 of the U. 1040x fillable S. 1040x fillable Code. 1040x fillable Links to other Internet based Tax Research Materials. 1040x fillable Fill-in, print, and save features for most tax forms. 1040x fillable Internal Revenue Bulletins. 1040x fillable Toll-free and email technical support. 1040x fillable Two releases during the year. 1040x fillable  – The first release will ship the beginning of January. 1040x fillable  – The final release will ship the beginning of March. 1040x fillable Purchase the DVD from National Technical Information Service (NTIS) at www. 1040x fillable irs. 1040x fillable 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). 1040x fillable This image is too large to be displayed in the current screen. 1040x fillable Please click the link to view the image. 1040x fillable Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications
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Understanding your CP152 Notice

This notice acknowledges that we received your Form 8703, Annual Certification of a Residential Rental Project.


What you need to do

You don’t need to do anything.


You may want to...

Keep a copy of this notice for your records.


Answers to Common Questions

Will I receive a notice for each Form 8703 I filed?
Yes. We'll send a separate acknowledgement for each form.

Page Last Reviewed or Updated: 26-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

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