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Can I Still E File 2011 Taxes

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Can I Still E File 2011 Taxes

Can i still e file 2011 taxes 15. Can i still e file 2011 taxes   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Can i still e file 2011 taxes . Can i still e file 2011 taxes  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Can i still e file 2011 taxes NIIT is a 3. Can i still e file 2011 taxes 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Can i still e file 2011 taxes NIIT may need to be included when calculating your estimated tax. Can i still e file 2011 taxes For more information, see Publication 505,Tax Withholding and Estimated Tax. Can i still e file 2011 taxes Additional Medicare Tax. Can i still e file 2011 taxes  For tax years beginning in 2013, a 0. Can i still e file 2011 taxes 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Can i still e file 2011 taxes You may need to include this amount when figuring your estimated tax. Can i still e file 2011 taxes For more information, see Publication 505. Can i still e file 2011 taxes Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Can i still e file 2011 taxes See Publication 505 for the general rules and requirements for paying estimated tax. Can i still e file 2011 taxes If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Can i still e file 2011 taxes Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Can i still e file 2011 taxes S. Can i still e file 2011 taxes Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Can i still e file 2011 taxes Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Can i still e file 2011 taxes If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Can i still e file 2011 taxes Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Can i still e file 2011 taxes See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Can i still e file 2011 taxes See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Can i still e file 2011 taxes Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Can i still e file 2011 taxes On a joint return, you must add your spouse's gross income to your gross income. Can i still e file 2011 taxes To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Can i still e file 2011 taxes Wages, salaries, tips, etc. Can i still e file 2011 taxes Taxable interest. Can i still e file 2011 taxes Ordinary dividends. Can i still e file 2011 taxes Taxable refunds, credits, or offsets of state and local income taxes. Can i still e file 2011 taxes Alimony. Can i still e file 2011 taxes Gross business income from Schedule C (Form 1040). Can i still e file 2011 taxes Gross business receipts from Schedule C-EZ (Form 1040). Can i still e file 2011 taxes Capital gains from Schedule D (Form 1040). Can i still e file 2011 taxes Losses are not netted against gains. Can i still e file 2011 taxes Gains on sales of business property. Can i still e file 2011 taxes Taxable IRA distributions, pensions, annuities, and social security benefits. Can i still e file 2011 taxes Gross rental income from Schedule E (Form 1040). Can i still e file 2011 taxes Gross royalty income from Schedule E (Form 1040). Can i still e file 2011 taxes Taxable net income from an estate or trust reported on Schedule E (Form 1040). Can i still e file 2011 taxes Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Can i still e file 2011 taxes Gross farm rental income from Form 4835. Can i still e file 2011 taxes Gross farm income from Schedule F (Form 1040). Can i still e file 2011 taxes Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Can i still e file 2011 taxes Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Can i still e file 2011 taxes Unemployment compensation. Can i still e file 2011 taxes Other income not included with any of the items listed above. Can i still e file 2011 taxes Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Can i still e file 2011 taxes It includes the following amounts. Can i still e file 2011 taxes Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Can i still e file 2011 taxes Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Can i still e file 2011 taxes Crop shares for the use of your land. Can i still e file 2011 taxes Gains from sales of draft, breeding, dairy, or sporting livestock. Can i still e file 2011 taxes Gross income from farming is the total of the following amounts from your tax return. Can i still e file 2011 taxes Gross farm income from Schedule F (Form 1040). Can i still e file 2011 taxes Gross farm rental income from Form 4835. Can i still e file 2011 taxes Gross farm income from Schedule E (Form 1040), Parts II and III. Can i still e file 2011 taxes Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Can i still e file 2011 taxes For more information about income from farming, see chapter 3. Can i still e file 2011 taxes Farm income does not include any of the following: Wages you receive as a farm employee. Can i still e file 2011 taxes Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Can i still e file 2011 taxes Gains you receive from the sale of farm land and depreciable farm equipment. Can i still e file 2011 taxes Percentage From Farming Figure your gross income from all sources, discussed earlier. Can i still e file 2011 taxes Then figure your gross income from farming, discussed earlier. Can i still e file 2011 taxes Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Can i still e file 2011 taxes Example 1. Can i still e file 2011 taxes Jane Smith had the following total gross income and farm gross income amounts in 2013. Can i still e file 2011 taxes Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Can i still e file 2011 taxes However, that loss is not netted against the gain to figure Ms. Can i still e file 2011 taxes Smith's total gross income or her gross farm income. Can i still e file 2011 taxes Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Can i still e file 2011 taxes 64). Can i still e file 2011 taxes Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Can i still e file 2011 taxes You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Can i still e file 2011 taxes You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Can i still e file 2011 taxes 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Can i still e file 2011 taxes If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Can i still e file 2011 taxes See Required Annual Payment , next, for details. Can i still e file 2011 taxes Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Can i still e file 2011 taxes Example 2. Can i still e file 2011 taxes Assume the same fact as in Example 1. Can i still e file 2011 taxes Ms. Can i still e file 2011 taxes Smith's gross farm income is only 64% of her total income. Can i still e file 2011 taxes Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Can i still e file 2011 taxes However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Can i still e file 2011 taxes Example 3. Can i still e file 2011 taxes Assume the same facts as in Example 1 except that Ms. Can i still e file 2011 taxes Smith's farm income from Schedule F was $90,000 instead of $75,000. Can i still e file 2011 taxes This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Can i still e file 2011 taxes She qualifies to use the special estimated tax rules for qualified farmers, since 67. Can i still e file 2011 taxes 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Can i still e file 2011 taxes 679). Can i still e file 2011 taxes Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Can i still e file 2011 taxes Apply the following special rules for qualified farmers to the worksheet. Can i still e file 2011 taxes On line 14a, multiply line 13c by 662/3% (. Can i still e file 2011 taxes 6667). Can i still e file 2011 taxes On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Can i still e file 2011 taxes For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Can i still e file 2011 taxes For more information, see chapter 4 of Publication 505. Can i still e file 2011 taxes Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Can i still e file 2011 taxes Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Can i still e file 2011 taxes See the instructions for Form 2210-F. Can i still e file 2011 taxes Figure 15-1. Can i still e file 2011 taxes Estimated Tax for Farmers Please click here for the text description of the image. Can i still e file 2011 taxes Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Can i still e file 2011 taxes You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Can i still e file 2011 taxes If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Can i still e file 2011 taxes Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Can i still e file 2011 taxes Prev  Up  Next   Home   More Online Publications
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Can i still e file 2011 taxes Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Can i still e file 2011 taxes Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Can i still e file 2011 taxes Laundering means converting “dirty” or illegally-gained money to “clean” money. Can i still e file 2011 taxes The government can often trace this laundered money through the payments you report. Can i still e file 2011 taxes Laws passed by Congress require you to report these payments. Can i still e file 2011 taxes Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Can i still e file 2011 taxes The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Can i still e file 2011 taxes Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Can i still e file 2011 taxes For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Can i still e file 2011 taxes Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Can i still e file 2011 taxes However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Can i still e file 2011 taxes For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Can i still e file 2011 taxes Transaction defined. Can i still e file 2011 taxes    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Can i still e file 2011 taxes Person defined. Can i still e file 2011 taxes   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Can i still e file 2011 taxes   Exempt organizations, including employee plans, are also “persons. Can i still e file 2011 taxes ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Can i still e file 2011 taxes Foreign transactions. Can i still e file 2011 taxes   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Can i still e file 2011 taxes However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Can i still e file 2011 taxes Bail received by court clerks. Can i still e file 2011 taxes   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Can i still e file 2011 taxes For more information about the rules that apply to court clerks, see Section 1. Can i still e file 2011 taxes 6050I-2 of the Income Tax Regulations. Can i still e file 2011 taxes What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Can i still e file 2011 taxes What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Can i still e file 2011 taxes Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Can i still e file 2011 taxes ” Cash does not include a check drawn on an individual's personal account. Can i still e file 2011 taxes A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Can i still e file 2011 taxes These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Can i still e file 2011 taxes Example 1. Can i still e file 2011 taxes You are a coin dealer. Can i still e file 2011 taxes Bob Green buys gold coins from you for $13,200. Can i still e file 2011 taxes He pays for them with $6,200 in U. Can i still e file 2011 taxes S. Can i still e file 2011 taxes currency and a cashier's check having a face amount of $7,000. Can i still e file 2011 taxes The cashier's check is treated as cash. Can i still e file 2011 taxes You have received more than $10,000 cash and must file Form 8300 for this transaction. Can i still e file 2011 taxes Example 2. Can i still e file 2011 taxes You are a retail jeweler. Can i still e file 2011 taxes Mary North buys an item of jewelry from you for $12,000. Can i still e file 2011 taxes She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Can i still e file 2011 taxes Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Can i still e file 2011 taxes You do not have to file Form 8300. Can i still e file 2011 taxes Example 3. Can i still e file 2011 taxes You are a boat dealer. Can i still e file 2011 taxes Emily Jones buys a boat from you for $16,500. Can i still e file 2011 taxes She pays for it with a cashier's check payable to you in the amount of $16,500. Can i still e file 2011 taxes The cashier's check is not treated as cash because its face amount is more than $10,000. Can i still e file 2011 taxes You do not have to file Form 8300 for this transaction. Can i still e file 2011 taxes Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Can i still e file 2011 taxes A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Can i still e file 2011 taxes For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Can i still e file 2011 taxes The car is a consumer durable even if you sell it to a buyer who will use it in a business. Can i still e file 2011 taxes A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Can i still e file 2011 taxes Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Can i still e file 2011 taxes To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Can i still e file 2011 taxes Example. Can i still e file 2011 taxes You are a travel agent. Can i still e file 2011 taxes Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Can i still e file 2011 taxes He also asks you to book hotel rooms and admission tickets for the group. Can i still e file 2011 taxes In payment, he gives you two money orders, each for $6,000. Can i still e file 2011 taxes You have received more than $10,000 cash in this designated reporting transaction. Can i still e file 2011 taxes You must file Form 8300. Can i still e file 2011 taxes Retail sale. Can i still e file 2011 taxes   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Can i still e file 2011 taxes   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Can i still e file 2011 taxes This includes any sales of items that will be resold. Can i still e file 2011 taxes Broker or intermediary. Can i still e file 2011 taxes   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Can i still e file 2011 taxes Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Can i still e file 2011 taxes Exception for certain bank loans. Can i still e file 2011 taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Can i still e file 2011 taxes As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Can i still e file 2011 taxes Example. Can i still e file 2011 taxes You are a car dealer. Can i still e file 2011 taxes Mandy White buys a new car from you for $11,500. Can i still e file 2011 taxes She pays you with $2,000 of U. Can i still e file 2011 taxes S. Can i still e file 2011 taxes currency and a cashier's check for $9,500 payable to you and her. Can i still e file 2011 taxes You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Can i still e file 2011 taxes For this reason, the cashier's check is not treated as cash. Can i still e file 2011 taxes You do not have to file Form 8300 for the transaction. Can i still e file 2011 taxes Exception for certain installment sales. Can i still e file 2011 taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Can i still e file 2011 taxes However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Can i still e file 2011 taxes Exception for certain down payment plans. Can i still e file 2011 taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Can i still e file 2011 taxes You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Can i still e file 2011 taxes You receive it more than 60 days before the date of sale. Can i still e file 2011 taxes You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Can i still e file 2011 taxes Exception for travel and entertainment. Can i still e file 2011 taxes   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Can i still e file 2011 taxes You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Can i still e file 2011 taxes You receive it more than 60 days before the date on which the final payment is due. Can i still e file 2011 taxes You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Can i still e file 2011 taxes Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Can i still e file 2011 taxes If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Can i still e file 2011 taxes If you do not know a person's TIN, you have to ask for it. Can i still e file 2011 taxes You may be subject to penalties for an incorrect or missing TIN. Can i still e file 2011 taxes There are three types of TINs. Can i still e file 2011 taxes The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Can i still e file 2011 taxes The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Can i still e file 2011 taxes An ITIN has nine digits, similar to an SSN. Can i still e file 2011 taxes The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Can i still e file 2011 taxes Exception. Can i still e file 2011 taxes   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Can i still e file 2011 taxes S. Can i still e file 2011 taxes trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Can i still e file 2011 taxes 1441-1(e)(2) or (3) or 1. Can i still e file 2011 taxes 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Can i still e file 2011 taxes 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Can i still e file 2011 taxes S. Can i still e file 2011 taxes citizen or resident. Can i still e file 2011 taxes What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Can i still e file 2011 taxes If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Can i still e file 2011 taxes For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Can i still e file 2011 taxes Because they total $12,000 (more than $10,000), you must file Form 8300. Can i still e file 2011 taxes More than 24 hours between transactions. Can i still e file 2011 taxes   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Can i still e file 2011 taxes   For example, you are a travel agent. Can i still e file 2011 taxes A client pays you $8,000 in cash for a trip. Can i still e file 2011 taxes Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Can i still e file 2011 taxes These are related transactions, and you must file Form 8300 to report them. Can i still e file 2011 taxes What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Can i still e file 2011 taxes A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Can i still e file 2011 taxes If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Can i still e file 2011 taxes Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Can i still e file 2011 taxes When, Where, and What To File The amount you receive and when you receive it determine when you must file. Can i still e file 2011 taxes Generally, you must file Form 8300 within 15 days after receiving a payment. Can i still e file 2011 taxes If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Can i still e file 2011 taxes More than one payment. Can i still e file 2011 taxes   In some transactions, the buyer may arrange to pay you in cash installment payments. Can i still e file 2011 taxes If the first payment is more than $10,000, you must file Form 8300 within 15 days. Can i still e file 2011 taxes If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Can i still e file 2011 taxes When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Can i still e file 2011 taxes   After you file Form 8300, you must start a new count of cash payments received from that buyer. Can i still e file 2011 taxes If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Can i still e file 2011 taxes You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Can i still e file 2011 taxes   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Can i still e file 2011 taxes Example. Can i still e file 2011 taxes On January 10, you receive a cash payment of $11,000. Can i still e file 2011 taxes You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Can i still e file 2011 taxes By January 25, you must file a Form 8300 for the $11,000 payment. Can i still e file 2011 taxes By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Can i still e file 2011 taxes Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Can i still e file 2011 taxes Complete the form in its entirety (Parts I-IV) and include the amended information. Can i still e file 2011 taxes Do not attach a copy of the original report. Can i still e file 2011 taxes Where to file. Can i still e file 2011 taxes   Mail the form to the address given in the Form 8300 instructions. Can i still e file 2011 taxes Required statement to buyer. Can i still e file 2011 taxes   You must give a written or electronic statement to each person named on any Form 8300 you must file. Can i still e file 2011 taxes You can give the statement electronically only if the recipient agrees to receive it in that format. Can i still e file 2011 taxes The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Can i still e file 2011 taxes It must state that you are also reporting this information to the IRS. Can i still e file 2011 taxes   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Can i still e file 2011 taxes    You must keep a copy of every Form 8300 you file for 5 years. Can i still e file 2011 taxes Examples Example 1. Can i still e file 2011 taxes Pat Brown is the sales manager for Small Town Cars. Can i still e file 2011 taxes On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Can i still e file 2011 taxes Pat asks for identification from Jane to get the necessary information to complete Form 8300. Can i still e file 2011 taxes A filled-in form is shown in this publication. Can i still e file 2011 taxes Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Can i still e file 2011 taxes He must also send a statement to Jane by January 31, 2010. Can i still e file 2011 taxes Example 2. Can i still e file 2011 taxes Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Can i still e file 2011 taxes Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Can i still e file 2011 taxes Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Can i still e file 2011 taxes However, he could report it if he felt it was a suspicious transaction. Can i still e file 2011 taxes Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Can i still e file 2011 taxes If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Can i still e file 2011 taxes There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Can i still e file 2011 taxes If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Can i still e file 2011 taxes These dollar amounts are based on Section 3571 of Title 18 of the U. Can i still e file 2011 taxes S. Can i still e file 2011 taxes Code. Can i still e file 2011 taxes The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Can i still e file 2011 taxes This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Can i still e file 2011 taxes Structuring means breaking up a large cash transaction into small cash transactions. Can i still e file 2011 taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Can i still e file 2011 taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Can i still e file 2011 taxes Free help with your return. Can i still e file 2011 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Can i still e file 2011 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Can i still e file 2011 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i still e file 2011 taxes To find the nearest VITA or TCE site, visit IRS. Can i still e file 2011 taxes gov or call 1-800-906-9887 or 1-800-829-1040. Can i still e file 2011 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i still e file 2011 taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Can i still e file 2011 taxes aarp. Can i still e file 2011 taxes org/money/taxaide. Can i still e file 2011 taxes   For more information on these programs, go to IRS. Can i still e file 2011 taxes gov and enter keyword “VITA” in the upper right-hand corner. Can i still e file 2011 taxes Internet. Can i still e file 2011 taxes You can access the IRS website at IRS. Can i still e file 2011 taxes gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Can i still e file 2011 taxes Go to IRS. Can i still e file 2011 taxes gov and click on Where's My Refund. Can i still e file 2011 taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Can i still e file 2011 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Can i still e file 2011 taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can i still e file 2011 taxes E-file your return. Can i still e file 2011 taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Can i still e file 2011 taxes Download forms, including talking tax forms, instructions, and publications. Can i still e file 2011 taxes Order IRS products online. Can i still e file 2011 taxes Research your tax questions online. Can i still e file 2011 taxes Search publications online by topic or keyword. Can i still e file 2011 taxes Use the online Internal Revenue Code, regulations, or other official guidance. Can i still e file 2011 taxes View Internal Revenue Bulletins (IRBs) published in the last few years. Can i still e file 2011 taxes Figure your withholding allowances using the withholding calculator online at  www. Can i still e file 2011 taxes irs. Can i still e file 2011 taxes gov/individuals. Can i still e file 2011 taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Can i still e file 2011 taxes irs. Can i still e file 2011 taxes gov/individuals. Can i still e file 2011 taxes Sign up to receive local and national tax news by email. Can i still e file 2011 taxes Get information on starting and operating a small business. Can i still e file 2011 taxes Phone. Can i still e file 2011 taxes Many services are available by phone. Can i still e file 2011 taxes   Ordering forms, instructions, and publications. Can i still e file 2011 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Can i still e file 2011 taxes You should receive your order within 10 days. Can i still e file 2011 taxes Asking tax questions. Can i still e file 2011 taxes Call the IRS with your tax questions at 1-800-829-1040. Can i still e file 2011 taxes Solving problems. Can i still e file 2011 taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Can i still e file 2011 taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Can i still e file 2011 taxes Call your local Taxpayer Assistance Center for an appointment. Can i still e file 2011 taxes To find the number, go to www. Can i still e file 2011 taxes irs. Can i still e file 2011 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i still e file 2011 taxes TTY/TDD equipment. Can i still e file 2011 taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Can i still e file 2011 taxes TeleTax topics. Can i still e file 2011 taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Can i still e file 2011 taxes Refund information. Can i still e file 2011 taxes You can check the status of your refund on the new IRS phone app. Can i still e file 2011 taxes Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Can i still e file 2011 taxes IRS2Go is a new way to provide you with information and tools. Can i still e file 2011 taxes To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Can i still e file 2011 taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Can i still e file 2011 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Can i still e file 2011 taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can i still e file 2011 taxes If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Can i still e file 2011 taxes Other refund information. Can i still e file 2011 taxes To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Can i still e file 2011 taxes Evaluating the quality of our telephone services. Can i still e file 2011 taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Can i still e file 2011 taxes One method is for a second IRS representative to listen in on or record random telephone calls. Can i still e file 2011 taxes Another is to ask some callers to complete a short survey at the end of the call. Can i still e file 2011 taxes Walk-in. Can i still e file 2011 taxes Many products and services are available on a walk-in basis. Can i still e file 2011 taxes   Products. Can i still e file 2011 taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i still e file 2011 taxes Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Can i still e file 2011 taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Can i still e file 2011 taxes Services. Can i still e file 2011 taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Can i still e file 2011 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can i still e file 2011 taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Can i still e file 2011 taxes No appointment is necessary—just walk in. Can i still e file 2011 taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Can i still e file 2011 taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Can i still e file 2011 taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Can i still e file 2011 taxes All other issues will be handled without an appointment. Can i still e file 2011 taxes To find the number of your local office, go to www. Can i still e file 2011 taxes irs. Can i still e file 2011 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i still e file 2011 taxes Mail. Can i still e file 2011 taxes You can send your order for forms, instructions, and publications to the address below. Can i still e file 2011 taxes You should receive a response within 10 days after your request is received. Can i still e file 2011 taxes  Internal Revenue Service 1201 N. Can i still e file 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Can i still e file 2011 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i still e file 2011 taxes Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Can i still e file 2011 taxes We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Can i still e file 2011 taxes Remember, the worst thing you can do is nothing at all. Can i still e file 2011 taxes   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Can i still e file 2011 taxes You face (or your business is facing) an immediate threat of adverse action. Can i still e file 2011 taxes You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Can i still e file 2011 taxes   If you qualify for our help, we’ll do everything we can to get your problem resolved. Can i still e file 2011 taxes You will be assigned to one advocate who will be with you at every turn. Can i still e file 2011 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Can i still e file 2011 taxes Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Can i still e file 2011 taxes And our services are always free. Can i still e file 2011 taxes   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Can i still e file 2011 taxes Our tax toolkit at www. Can i still e file 2011 taxes TaxpayerAdvocate. Can i still e file 2011 taxes irs. Can i still e file 2011 taxes gov can help you understand these rights. Can i still e file 2011 taxes   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Can i still e file 2011 taxes irs. Can i still e file 2011 taxes gov/advocate. Can i still e file 2011 taxes You can also call our toll-free number at 1-877-777-4778. Can i still e file 2011 taxes   TAS also handles large-scale or systemic problems that affect many taxpayers. Can i still e file 2011 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Can i still e file 2011 taxes irs. Can i still e file 2011 taxes gov/advocate. Can i still e file 2011 taxes Low Income Taxpayer Clinics (LITCs). Can i still e file 2011 taxes   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Can i still e file 2011 taxes Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Can i still e file 2011 taxes These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Can i still e file 2011 taxes Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Can i still e file 2011 taxes For more information and to find a clinic near you, see the LITC page on www. Can i still e file 2011 taxes irs. Can i still e file 2011 taxes gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Can i still e file 2011 taxes This publication is also available by calling 1-800-829-3676 or at your local IRS office. Can i still e file 2011 taxes Free tax services. Can i still e file 2011 taxes   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Can i still e file 2011 taxes Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Can i still e file 2011 taxes The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Can i still e file 2011 taxes The majority of the information and services listed in this publication are available to you free of charge. Can i still e file 2011 taxes If there is a fee associated with a resource or service, it is listed in the publication. Can i still e file 2011 taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Can i still e file 2011 taxes DVD for tax products. Can i still e file 2011 taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Can i still e file 2011 taxes Prior-year forms, instructions, and publications. Can i still e file 2011 taxes Tax Map: an electronic research tool and finding aid. Can i still e file 2011 taxes Tax law frequently asked questions. Can i still e file 2011 taxes Tax Topics from the IRS telephone response system. Can i still e file 2011 taxes Internal Revenue Code—Title 26 of the U. Can i still e file 2011 taxes S. Can i still e file 2011 taxes Code. Can i still e file 2011 taxes Links to other Internet based Tax Research Materials. Can i still e file 2011 taxes Fill-in, print, and save features for most tax forms. Can i still e file 2011 taxes Internal Revenue Bulletins. Can i still e file 2011 taxes Toll-free and email technical support. Can i still e file 2011 taxes Two releases during the year. Can i still e file 2011 taxes  – The first release will ship the beginning of January. Can i still e file 2011 taxes  – The final release will ship the beginning of March. Can i still e file 2011 taxes Purchase the DVD from National Technical Information Service (NTIS) at www. Can i still e file 2011 taxes irs. Can i still e file 2011 taxes gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Can i still e file 2011 taxes This image is too large to be displayed in the current screen. Can i still e file 2011 taxes Please click the link to view the image. Can i still e file 2011 taxes Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications