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File Free State Tax

File free state tax 3. File free state tax   Limit on Annual Additions Table of Contents Ministers and church employees. File free state tax Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. File free state tax This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. File free state tax The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. File free state tax More than one 403(b) account. File free state tax If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. File free state tax Ministers and church employees. File free state tax   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. File free state tax For more information, see chapter 5. File free state tax Participation in a qualified plan. File free state tax If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. File free state tax You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. File free state tax Includible Compensation for Your Most Recent Year of Service Definition. File free state tax   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. File free state tax When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. File free state tax This can happen if your tax year is not the same as your employer's annual work period. File free state tax When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. File free state tax Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. File free state tax Tax year different from employer's annual work period. File free state tax   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. File free state tax Example. File free state tax A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). File free state tax To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. File free state tax Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. File free state tax A full year of service is equal to full-time employment for your employer's annual work period. File free state tax After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. File free state tax Part-time or employed only part of the year. File free state tax   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. File free state tax To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. File free state tax Example. File free state tax You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). File free state tax Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). File free state tax Not yet employed for 1 year. File free state tax   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. File free state tax Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. File free state tax Includible compensation is not the same as income included on your tax return. File free state tax Compensation is a combination of income and benefits received in exchange for services provided to your employer. File free state tax Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. File free state tax Includible compensation includes the following amounts. File free state tax Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). File free state tax Amounts contributed or deferred by your employer under a section 125 cafeteria plan. File free state tax Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). File free state tax  Note. File free state tax For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. File free state tax Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. File free state tax Income otherwise excluded under the foreign earned income exclusion. File free state tax Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. File free state tax Includible compensation does not include the following items. File free state tax Your employer's contributions to your 403(b) account. File free state tax Compensation earned while your employer was not an eligible employer. File free state tax Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. File free state tax The cost of incidental life insurance. File free state tax See Cost of Incidental Life Insurance, later. File free state tax If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. File free state tax Contributions after retirement. File free state tax   Nonelective contributions may be made for an employee for up to 5 years after retirement. File free state tax These contributions would be based on includible compensation for the last year of service before retirement. File free state tax Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. File free state tax If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. File free state tax If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. File free state tax If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. File free state tax Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. File free state tax Not all annuity contracts include life insurance. File free state tax Contact your plan administrator to determine if your contract includes incidental life insurance. File free state tax If it does, you will need to figure the cost of life insurance each year the policy is in effect. File free state tax Figuring the cost of incidental life insurance. File free state tax If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. File free state tax To determine the amount of the life insurance premiums, you will need to know the following information. File free state tax The value of your life insurance contract, which is the amount payable upon your death. File free state tax The cash value of your life insurance contract at the end of the tax year. File free state tax Your age on your birthday nearest the beginning of the policy year. File free state tax Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. File free state tax You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. File free state tax Example. File free state tax Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. File free state tax Your cash value in the contract at the end of the first year is zero. File free state tax Your current life insurance protection for the first year is $10,000 ($10,000 − 0). File free state tax The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). File free state tax The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . File free state tax The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. File free state tax Figure 3-1. File free state tax Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. File free state tax 70   35 $0. File free state tax 99   70 $20. File free state tax 62 1 0. File free state tax 41   36 1. File free state tax 01   71 22. File free state tax 72 2 0. File free state tax 27   37 1. File free state tax 04   72 25. File free state tax 07 3 0. File free state tax 19   38 1. File free state tax 06   73 27. File free state tax 57 4 0. File free state tax 13   39 1. File free state tax 07   74 30. File free state tax 18 5 0. File free state tax 13   40 1. File free state tax 10   75 33. File free state tax 05 6 0. File free state tax 14   41 1. File free state tax 13   76 36. File free state tax 33 7 0. File free state tax 15   42 1. File free state tax 20   77 40. File free state tax 17 8 0. File free state tax 16   43 1. File free state tax 29   78 44. File free state tax 33 9 0. File free state tax 16   44 1. File free state tax 40   79 49. File free state tax 23 10 0. File free state tax 16   45 1. File free state tax 53   80 54. File free state tax 56 11 0. File free state tax 19   46 1. File free state tax 67   81 60. File free state tax 51 12 0. File free state tax 24   47 1. File free state tax 83   82 66. File free state tax 74 13 0. File free state tax 28   48 1. File free state tax 98   83 73. File free state tax 07 14 0. File free state tax 33   49 2. File free state tax 13   84 80. File free state tax 35 15 0. File free state tax 38   50 2. File free state tax 30   85 88. File free state tax 76 16 0. File free state tax 52   51 2. File free state tax 52   86 99. File free state tax 16 17 0. File free state tax 57   52 2. File free state tax 81   87 110. File free state tax 40 18 0. File free state tax 59   53 3. File free state tax 20   88 121. File free state tax 85 19 0. File free state tax 61   54 3. File free state tax 65   89 133. File free state tax 40 20 0. File free state tax 62   55 4. File free state tax 15   90 144. File free state tax 30 21 0. File free state tax 62   56 4. File free state tax 68   91 155. File free state tax 80 22 0. File free state tax 64   57 5. File free state tax 20   92 168. File free state tax 75 23 0. File free state tax 66   58 5. File free state tax 66   93 186. File free state tax 44 24 0. File free state tax 68   59 6. File free state tax 06   94 206. File free state tax 70 25 0. File free state tax 71   60 6. File free state tax 51   95 228. File free state tax 35 26 0. File free state tax 73   61 7. File free state tax 11   96 250. File free state tax 01 27 0. File free state tax 76   62 7. File free state tax 96   97 265. File free state tax 09 28 0. File free state tax 80   63 9. File free state tax 08   98 270. File free state tax 11 29 0. File free state tax 83   64 10. File free state tax 41   99 281. File free state tax 05 30 0. File free state tax 87   65 11. File free state tax 90       31 0. File free state tax 90   66 13. File free state tax 51       32 0. File free state tax 93   67 15. File free state tax 20       33 0. File free state tax 96   68 16. File free state tax 92       34 0. File free state tax 98   69 18. File free state tax 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. File free state tax Example 1. File free state tax Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. File free state tax The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. File free state tax Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. File free state tax Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. File free state tax When figuring her includible compensation for this year, Lynne will subtract $28. File free state tax Table 3-1. File free state tax Worksheet A. File free state tax Cost of Incidental Life Insurance Note. File free state tax Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. File free state tax This amount will be used to figure includible compensation for your most recent year of service. File free state tax 1. File free state tax Enter the value of the contract (amount payable upon your death) 1. File free state tax $20,000. File free state tax 00 2. File free state tax Enter the cash value in the contract at the end of the year 2. File free state tax 0. File free state tax 00 3. File free state tax Subtract line 2 from line 1. File free state tax This is the value of your current life insurance protection 3. File free state tax $20,000. File free state tax 00 4. File free state tax Enter your age on your birthday nearest the beginning of the policy year 4. File free state tax 44 5. File free state tax Enter the 1-year term premium for $1,000 of life insurance based on your age. File free state tax (From Figure 3-1) 5. File free state tax $1. File free state tax 40 6. File free state tax Divide line 3 by $1,000 6. File free state tax 20 7. File free state tax Multiply line 6 by line 5. File free state tax This is the cost of your incidental life insurance 7. File free state tax $28. File free state tax 00 Example 2. File free state tax Lynne's cash value in the contract at the end of the second year is $1,000. File free state tax In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. File free state tax In year two, Lynne's employer will include $29. File free state tax 07 in her current year's income. File free state tax Lynne will subtract this amount when figuring her includible compensation. File free state tax Table 3-2. File free state tax Worksheet A. File free state tax Cost of Incidental Life Insurance Note. File free state tax Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. File free state tax This amount will be used to figure includible compensation for your most recent year of service. File free state tax 1. File free state tax Enter the value of the contract (amount payable upon your death) 1. File free state tax $20,000. File free state tax 00 2. File free state tax Enter the cash value in the contract at the end of the year 2. File free state tax $1,000. File free state tax 00 3. File free state tax Subtract line 2 from line 1. File free state tax This is the value of your current life insurance protection 3. File free state tax $19,000. File free state tax 00 4. File free state tax Enter your age on your birthday nearest the beginning of the policy year 4. File free state tax 45 5. File free state tax Enter the 1-year term premium for $1,000 of life insurance based on your age. File free state tax (From Figure 3-1) 5. File free state tax $1. File free state tax 53 6. File free state tax Divide line 3 by $1,000 6. File free state tax 19 7. File free state tax Multiply line 6 by line 5. File free state tax This is the cost of your incidental life insurance 7. File free state tax $29. File free state tax 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. File free state tax Example. File free state tax Floyd has been periodically working full-time for a local hospital since September 2011. File free state tax He needs to figure his limit on annual additions for 2014. File free state tax The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. File free state tax During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. File free state tax Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. File free state tax Floyd has never worked abroad and there is no life insurance provided under the plan. File free state tax Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. File free state tax Table 3-3. File free state tax Floyd's Compensation Note. File free state tax This table shows information Floyd will use to figure includible compensation for his most recent year of service. File free state tax   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. File free state tax Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. File free state tax If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. File free state tax He figures his most recent year of service shown in the following list. File free state tax Time he will work in 2014 is 6/12 of a year. File free state tax Time worked in 2013 is 4/12 of a year. File free state tax All of this time will be used to determine Floyd's most recent year of service. File free state tax Time worked in 2012 is 4/12 of a year. File free state tax Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. File free state tax Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. File free state tax Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). File free state tax His includible compensation for his most recent year of service is figured as shown in Table 3-4. File free state tax After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. File free state tax Table 3-4. File free state tax Worksheet B. File free state tax Includible Compensation for Your Most Recent Year of Service1 Note. File free state tax Use this worksheet to figure includible compensation for your most recent year of service. File free state tax 1. File free state tax Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. File free state tax $66,000 2. File free state tax Enter elective deferrals excluded from your gross income for your most recent year of service2 2. File free state tax 4,4753 3. File free state tax Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. File free state tax -0- 4. File free state tax Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. File free state tax -0- 5. File free state tax Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. File free state tax -0- 6. File free state tax Enter your foreign earned income exclusion for your most recent year of service 6. File free state tax -0- 7. File free state tax Add lines 1, 2, 3, 4, 5, and 6 7. File free state tax 70,475 8. File free state tax Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. File free state tax -0- 9. File free state tax Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. File free state tax -0- 10. File free state tax Add lines 8 and 9 10. File free state tax -0- 11. File free state tax Subtract line 10 from line 7. File free state tax This is your includible compensation for your most recent year of service 11. File free state tax 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. File free state tax 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. File free state tax  3$4,475 ($2,000 + $1,650 + $825). File free state tax Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Tropical Storm Maria in Puerto Rico

SP-FL-2011-15, Oct. 19, 2011

MIAMI — Victims of Tropical Storm Maria that began on Sept. 8, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.

The President has declared the following municipalities a federal disaster area: Juana Díaz, Naguabo and Yabucoa. Individuals who reside or have a business in these municipalities may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 8, and on or before Nov. 7, have been postponed to Nov. 7, 2011. This includes previously obtained extensions to file 2010 returns and the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 8, and on or before Sept. 23, as long as the deposits are made by Sept. 23, 2011.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Nov. 7 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 8 and on or before Nov. 7.

The IRS also gives affected taxpayers until Nov. 7 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 8 and on or before Nov. 7.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 8 and on or before Sept. 23 provided the taxpayer makes these deposits by Sept. 23.

Casualty Losses

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

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

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Puerto Rico/Tropical Storm Maria” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

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

Related Information

Page Last Reviewed or Updated: 18-Mar-2014

The File Free State Tax

File free state tax Publication 1544(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Introducción Qué Hay de Nuevo Acontecimientos futuros. File free state tax  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 1544(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. File free state tax irs. File free state tax gov/pub1544, en inglés. File free state tax Cómo enmendar un informe. File free state tax  Puede enmendar un informe anterior marcando el encasillado 1a en la parte superior del Formulario 8300-SP. File free state tax Vea Cómo enmendar un informe, más adelante. File free state tax Introducción Si, en un período de 12 meses, usted recibe de un comprador más de $10,000 en efectivo producto de una transacción llevada a cabo en su ocupación o negocio, tiene que declarar la transacción al Servicio de Impuestos Internos (IRS, por sus siglas en inglés) y a la Financial Crimes Enforcement Network (Red para hacer cumplir la ley contra delitos financieros, o FinCEN, por su abreviatura en inglés) en el Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio, o en el Formulario 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, en inglés. File free state tax En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos. File free state tax Algunas organizaciones no tienen que presentar el Formulario 8300-SP, incluidas las instituciones financieras que deben presentar el Formulario 104 de la FinCEN (anteriormente Formulario 4789), Currency Transaction Report (Informe de transacciones en efectivo), en inglés, así como los casinos, los cuales deben presentar el Formulario 103 de la FinCEN (anteriormente Formulario 8362), Currency Transaction Report by Casinos (Informe de transacciones en efectivo hechas por casinos), también en inglés. File free state tax Esta publicación no incluye información sobre estos dos últimos formularios. File free state tax En esta publicación encontrará explicaciones sobre la terminología y los puntos más importantes relacionados con el Formulario 8300-SP. File free state tax Lea las instrucciones adjuntas a este formulario, ya que explican lo que debe anotar en cada línea del mismo. File free state tax Prev  Up  Next   Home   More Online Publications