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Filing 1040x online Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Filing 1040x online Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Filing 1040x online Laundering means converting “dirty” or illegally-gained money to “clean” money. Filing 1040x online The government can often trace this laundered money through the payments you report. Filing 1040x online Laws passed by Congress require you to report these payments. Filing 1040x online Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Filing 1040x online The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Filing 1040x online Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Filing 1040x online For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Filing 1040x online Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Filing 1040x online However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Filing 1040x online For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Filing 1040x online Transaction defined. Filing 1040x online    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Filing 1040x online Person defined. Filing 1040x online   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Filing 1040x online   Exempt organizations, including employee plans, are also “persons. Filing 1040x online ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Filing 1040x online Foreign transactions. Filing 1040x online   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Filing 1040x online However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Filing 1040x online Bail received by court clerks. Filing 1040x online   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Filing 1040x online For more information about the rules that apply to court clerks, see Section 1. Filing 1040x online 6050I-2 of the Income Tax Regulations. Filing 1040x online What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Filing 1040x online What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Filing 1040x online Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Filing 1040x online ” Cash does not include a check drawn on an individual's personal account. Filing 1040x online A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Filing 1040x online These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Filing 1040x online Example 1. Filing 1040x online You are a coin dealer. Filing 1040x online Bob Green buys gold coins from you for $13,200. Filing 1040x online He pays for them with $6,200 in U. Filing 1040x online S. Filing 1040x online currency and a cashier's check having a face amount of $7,000. Filing 1040x online The cashier's check is treated as cash. Filing 1040x online You have received more than $10,000 cash and must file Form 8300 for this transaction. Filing 1040x online Example 2. Filing 1040x online You are a retail jeweler. Filing 1040x online Mary North buys an item of jewelry from you for $12,000. Filing 1040x online She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Filing 1040x online Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Filing 1040x online You do not have to file Form 8300. Filing 1040x online Example 3. Filing 1040x online You are a boat dealer. Filing 1040x online Emily Jones buys a boat from you for $16,500. Filing 1040x online She pays for it with a cashier's check payable to you in the amount of $16,500. Filing 1040x online The cashier's check is not treated as cash because its face amount is more than $10,000. Filing 1040x online You do not have to file Form 8300 for this transaction. Filing 1040x online Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Filing 1040x online A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Filing 1040x online For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Filing 1040x online The car is a consumer durable even if you sell it to a buyer who will use it in a business. Filing 1040x online A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Filing 1040x online Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Filing 1040x online To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Filing 1040x online Example. Filing 1040x online You are a travel agent. Filing 1040x online Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Filing 1040x online He also asks you to book hotel rooms and admission tickets for the group. Filing 1040x online In payment, he gives you two money orders, each for $6,000. Filing 1040x online You have received more than $10,000 cash in this designated reporting transaction. Filing 1040x online You must file Form 8300. Filing 1040x online Retail sale. Filing 1040x online   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Filing 1040x online   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Filing 1040x online This includes any sales of items that will be resold. Filing 1040x online Broker or intermediary. Filing 1040x online   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Filing 1040x online Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Filing 1040x online Exception for certain bank loans. Filing 1040x online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Filing 1040x online As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Filing 1040x online Example. Filing 1040x online You are a car dealer. Filing 1040x online Mandy White buys a new car from you for $11,500. Filing 1040x online She pays you with $2,000 of U. Filing 1040x online S. Filing 1040x online currency and a cashier's check for $9,500 payable to you and her. Filing 1040x online You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Filing 1040x online For this reason, the cashier's check is not treated as cash. Filing 1040x online You do not have to file Form 8300 for the transaction. Filing 1040x online Exception for certain installment sales. Filing 1040x online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Filing 1040x online However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Filing 1040x online Exception for certain down payment plans. Filing 1040x online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Filing 1040x online You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Filing 1040x online You receive it more than 60 days before the date of sale. Filing 1040x online You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Filing 1040x online Exception for travel and entertainment. Filing 1040x online   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Filing 1040x online You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Filing 1040x online You receive it more than 60 days before the date on which the final payment is due. Filing 1040x online You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Filing 1040x online Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Filing 1040x online If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Filing 1040x online If you do not know a person's TIN, you have to ask for it. Filing 1040x online You may be subject to penalties for an incorrect or missing TIN. Filing 1040x online There are three types of TINs. Filing 1040x online The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Filing 1040x online The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Filing 1040x online An ITIN has nine digits, similar to an SSN. Filing 1040x online The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Filing 1040x online Exception. Filing 1040x online   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Filing 1040x online S. Filing 1040x online trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Filing 1040x online 1441-1(e)(2) or (3) or 1. Filing 1040x online 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Filing 1040x online 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Filing 1040x online S. Filing 1040x online citizen or resident. Filing 1040x online What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Filing 1040x online If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Filing 1040x online For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Filing 1040x online Because they total $12,000 (more than $10,000), you must file Form 8300. Filing 1040x online More than 24 hours between transactions. Filing 1040x online   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Filing 1040x online   For example, you are a travel agent. Filing 1040x online A client pays you $8,000 in cash for a trip. Filing 1040x online Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Filing 1040x online These are related transactions, and you must file Form 8300 to report them. Filing 1040x online What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Filing 1040x online A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Filing 1040x online If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Filing 1040x online Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Filing 1040x online When, Where, and What To File The amount you receive and when you receive it determine when you must file. Filing 1040x online Generally, you must file Form 8300 within 15 days after receiving a payment. Filing 1040x online If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Filing 1040x online More than one payment. Filing 1040x online   In some transactions, the buyer may arrange to pay you in cash installment payments. Filing 1040x online If the first payment is more than $10,000, you must file Form 8300 within 15 days. Filing 1040x online If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Filing 1040x online When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Filing 1040x online   After you file Form 8300, you must start a new count of cash payments received from that buyer. Filing 1040x online If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Filing 1040x online You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Filing 1040x online   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Filing 1040x online Example. Filing 1040x online On January 10, you receive a cash payment of $11,000. Filing 1040x online You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Filing 1040x online By January 25, you must file a Form 8300 for the $11,000 payment. Filing 1040x online By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Filing 1040x online Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Filing 1040x online Complete the form in its entirety (Parts I-IV) and include the amended information. Filing 1040x online Do not attach a copy of the original report. Filing 1040x online Where to file. Filing 1040x online   Mail the form to the address given in the Form 8300 instructions. Filing 1040x online Required statement to buyer. Filing 1040x online   You must give a written or electronic statement to each person named on any Form 8300 you must file. Filing 1040x online You can give the statement electronically only if the recipient agrees to receive it in that format. Filing 1040x online The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Filing 1040x online It must state that you are also reporting this information to the IRS. Filing 1040x online   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Filing 1040x online    You must keep a copy of every Form 8300 you file for 5 years. Filing 1040x online Examples Example 1. Filing 1040x online Pat Brown is the sales manager for Small Town Cars. Filing 1040x online On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Filing 1040x online Pat asks for identification from Jane to get the necessary information to complete Form 8300. Filing 1040x online A filled-in form is shown in this publication. Filing 1040x online Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Filing 1040x online He must also send a statement to Jane by January 31, 2010. Filing 1040x online Example 2. Filing 1040x online Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Filing 1040x online Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Filing 1040x online Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Filing 1040x online However, he could report it if he felt it was a suspicious transaction. Filing 1040x online Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Filing 1040x online If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Filing 1040x online There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Filing 1040x online If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Filing 1040x online These dollar amounts are based on Section 3571 of Title 18 of the U. Filing 1040x online S. Filing 1040x online Code. Filing 1040x online The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Filing 1040x online This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Filing 1040x online Structuring means breaking up a large cash transaction into small cash transactions. Filing 1040x online How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Filing 1040x online By selecting the method that is best for you, you will have quick and easy access to tax help. Filing 1040x online Free help with your return. Filing 1040x online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing 1040x online The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing 1040x online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 1040x online To find the nearest VITA or TCE site, visit IRS. Filing 1040x online gov or call 1-800-906-9887 or 1-800-829-1040. Filing 1040x online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 1040x online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Filing 1040x online aarp. Filing 1040x online org/money/taxaide. Filing 1040x online   For more information on these programs, go to IRS. Filing 1040x online gov and enter keyword “VITA” in the upper right-hand corner. Filing 1040x online Internet. Filing 1040x online You can access the IRS website at IRS. Filing 1040x online gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Filing 1040x online Go to IRS. Filing 1040x online gov and click on Where's My Refund. Filing 1040x online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Filing 1040x online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 1040x online Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 1040x online E-file your return. Filing 1040x online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Filing 1040x online Download forms, including talking tax forms, instructions, and publications. Filing 1040x online Order IRS products online. Filing 1040x online Research your tax questions online. Filing 1040x online Search publications online by topic or keyword. Filing 1040x online Use the online Internal Revenue Code, regulations, or other official guidance. Filing 1040x online View Internal Revenue Bulletins (IRBs) published in the last few years. Filing 1040x online Figure your withholding allowances using the withholding calculator online at  www. Filing 1040x online irs. Filing 1040x online gov/individuals. Filing 1040x online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Filing 1040x online irs. Filing 1040x online gov/individuals. Filing 1040x online Sign up to receive local and national tax news by email. Filing 1040x online Get information on starting and operating a small business. Filing 1040x online Phone. Filing 1040x online Many services are available by phone. Filing 1040x online   Ordering forms, instructions, and publications. Filing 1040x online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Filing 1040x online You should receive your order within 10 days. Filing 1040x online Asking tax questions. Filing 1040x online Call the IRS with your tax questions at 1-800-829-1040. Filing 1040x online Solving problems. Filing 1040x online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Filing 1040x online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Filing 1040x online Call your local Taxpayer Assistance Center for an appointment. Filing 1040x online To find the number, go to www. Filing 1040x online irs. Filing 1040x online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 1040x online TTY/TDD equipment. Filing 1040x online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Filing 1040x online TeleTax topics. Filing 1040x online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Filing 1040x online Refund information. Filing 1040x online You can check the status of your refund on the new IRS phone app. Filing 1040x online Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Filing 1040x online IRS2Go is a new way to provide you with information and tools. Filing 1040x online To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Filing 1040x online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Filing 1040x online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 1040x online Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 1040x online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Filing 1040x online Other refund information. Filing 1040x online To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Filing 1040x online Evaluating the quality of our telephone services. Filing 1040x online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Filing 1040x online One method is for a second IRS representative to listen in on or record random telephone calls. Filing 1040x online Another is to ask some callers to complete a short survey at the end of the call. Filing 1040x online Walk-in. Filing 1040x online Many products and services are available on a walk-in basis. Filing 1040x online   Products. Filing 1040x online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 1040x online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Filing 1040x online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Filing 1040x online Services. Filing 1040x online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Filing 1040x online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing 1040x online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Filing 1040x online No appointment is necessary—just walk in. Filing 1040x online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Filing 1040x online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Filing 1040x online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Filing 1040x online All other issues will be handled without an appointment. Filing 1040x online To find the number of your local office, go to www. Filing 1040x online irs. Filing 1040x online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 1040x online Mail. Filing 1040x online You can send your order for forms, instructions, and publications to the address below. Filing 1040x online You should receive a response within 10 days after your request is received. Filing 1040x online  Internal Revenue Service 1201 N. Filing 1040x online Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Filing 1040x online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 1040x online Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Filing 1040x online We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Filing 1040x online Remember, the worst thing you can do is nothing at all. Filing 1040x online   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Filing 1040x online You face (or your business is facing) an immediate threat of adverse action. Filing 1040x online You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Filing 1040x online   If you qualify for our help, we’ll do everything we can to get your problem resolved. Filing 1040x online You will be assigned to one advocate who will be with you at every turn. Filing 1040x online We have offices in every state, the District of Columbia, and Puerto Rico. Filing 1040x online Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Filing 1040x online And our services are always free. Filing 1040x online   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Filing 1040x online Our tax toolkit at www. Filing 1040x online TaxpayerAdvocate. Filing 1040x online irs. Filing 1040x online gov can help you understand these rights. Filing 1040x online   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Filing 1040x online irs. Filing 1040x online gov/advocate. Filing 1040x online You can also call our toll-free number at 1-877-777-4778. Filing 1040x online   TAS also handles large-scale or systemic problems that affect many taxpayers. Filing 1040x online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing 1040x online irs. Filing 1040x online gov/advocate. Filing 1040x online Low Income Taxpayer Clinics (LITCs). Filing 1040x online   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Filing 1040x online Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Filing 1040x online These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Filing 1040x online Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Filing 1040x online For more information and to find a clinic near you, see the LITC page on www. Filing 1040x online irs. Filing 1040x online gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 1040x online This publication is also available by calling 1-800-829-3676 or at your local IRS office. Filing 1040x online Free tax services. Filing 1040x online   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Filing 1040x online Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Filing 1040x online The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Filing 1040x online The majority of the information and services listed in this publication are available to you free of charge. Filing 1040x online If there is a fee associated with a resource or service, it is listed in the publication. Filing 1040x online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Filing 1040x online DVD for tax products. Filing 1040x online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Filing 1040x online Prior-year forms, instructions, and publications. Filing 1040x online Tax Map: an electronic research tool and finding aid. Filing 1040x online Tax law frequently asked questions. Filing 1040x online Tax Topics from the IRS telephone response system. Filing 1040x online Internal Revenue Code—Title 26 of the U. Filing 1040x online S. Filing 1040x online Code. Filing 1040x online Links to other Internet based Tax Research Materials. Filing 1040x online Fill-in, print, and save features for most tax forms. Filing 1040x online Internal Revenue Bulletins. Filing 1040x online Toll-free and email technical support. Filing 1040x online Two releases during the year. Filing 1040x online  – The first release will ship the beginning of January. Filing 1040x online  – The final release will ship the beginning of March. Filing 1040x online Purchase the DVD from National Technical Information Service (NTIS) at www. Filing 1040x online irs. Filing 1040x online gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Filing 1040x online This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications
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Filing 1040x online Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Appendix A Please click here for the text description of the image. Filing 1040x online Table A-1 and A-2 Please click here for the text description of the image. Filing 1040x online Table A-3 and A-4 Please click here for the text description of the image. Filing 1040x online Table A-5 and A-6 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-7 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-8 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-8 (continued) This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-9 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-9 (continued) This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-10 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A–10 (continued) This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-11 Please click here for the text description of the image. Filing 1040x online Table A-11 (continued) This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-12 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-12 (continued) This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-13, A-14 and A-14 (continued. Filing 1040x online 1) Please click here for the text description of the image. Filing 1040x online Table A-14 (continued. Filing 1040x online 2) Please click here for the text description of the image. Filing 1040x online Table A-15 Please click here for the text description of the image. Filing 1040x online Table A-15 (continued) Please click here for the text description of the image. Filing 1040x online Table A-16 Please click here for the text description of the image. Filing 1040x online Table A-16 (continued) This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-17 Please click here for the text description of the image. Filing 1040x online Table A-17 (continued) Please click here for the text description of the image. Filing 1040x online Table A-18 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-18 (continued) This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table A-19 and Table A-20 Please click here for the text description of the image. Filing 1040x online Quality Indian Reservation Property Tables Please click here for the text description of the image. Filing 1040x online Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Filing 1040x online The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Filing 1040x online It is shown as Table B-1. Filing 1040x online The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Filing 1040x online It is shown as Table B-2. Filing 1040x online How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Filing 1040x online Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Filing 1040x online However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Filing 1040x online Use the tables in the order shown below to determine the recovery period of your depreciable property. Filing 1040x online Table B-1. Filing 1040x online   Check Table B-1 for a description of the property. Filing 1040x online If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Filing 1040x online If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Filing 1040x online If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Filing 1040x online If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Filing 1040x online Tax-exempt use property subject to a lease. Filing 1040x online   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Filing 1040x online Table B-2. Filing 1040x online   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Filing 1040x online Property not in either table. Filing 1040x online   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Filing 1040x online This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Filing 1040x online See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Filing 1040x online Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Filing 1040x online Qualified rent-to-own property. Filing 1040x online A motorsport entertainment complex placed in service before January 1, 2014. Filing 1040x online Any retail motor fuels outlet. Filing 1040x online Any qualified leasehold improvement property placed in service before January 1, 2014. Filing 1040x online Any qualified restaurant property placed in service before January 1, 2014. Filing 1040x online Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Filing 1040x online Any water utility property. Filing 1040x online Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Filing 1040x online Natural gas gathering and distribution lines placed in service after April 11, 2005. Filing 1040x online Example 1. Filing 1040x online Richard Green is a paper manufacturer. Filing 1040x online During the year, he made substantial improvements to the land on which his paper plant is located. Filing 1040x online He checks Table B-1 and finds land improvements under asset class 00. Filing 1040x online 3. Filing 1040x online He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Filing 1040x online 1, Manufacture of Pulp and Paper. Filing 1040x online He uses the recovery period under this asset class because it specifically includes land improvements. Filing 1040x online The land improvements have a 13-year class life and a 7-year recovery period for GDS. Filing 1040x online If he elects to use ADS, the recovery period is 13 years. Filing 1040x online If Richard only looked at Table B-1, he would select asset class 00. Filing 1040x online 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Filing 1040x online Example 2. Filing 1040x online Sam Plower produces rubber products. Filing 1040x online During the year, he made substantial improvements to the land on which his rubber plant is located. Filing 1040x online He checks Table B-1 and finds land improvements under asset class 00. Filing 1040x online 3. Filing 1040x online He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Filing 1040x online 1, Manufacture of Rubber Products. Filing 1040x online Reading the headings and descriptions under asset class 30. Filing 1040x online 1, Sam finds that it does not include land improvements. Filing 1040x online Therefore, Sam uses the recovery period under asset class 00. Filing 1040x online 3. Filing 1040x online The land improvements have a 20-year class life and a 15-year recovery period for GDS. Filing 1040x online If he elects to use ADS, the recovery period is 20 years. Filing 1040x online Example 3. Filing 1040x online Pam Martin owns a retail clothing store. Filing 1040x online During the year, she purchased a desk and a cash register for use in her business. Filing 1040x online She checks Table B-1 and finds office furniture under asset class 00. Filing 1040x online 11. Filing 1040x online Cash registers are not listed in any of the asset classes in Table B-1. Filing 1040x online She then checks Table B-2 and finds her activity, retail store, under asset class 57. Filing 1040x online 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Filing 1040x online This asset class does not specifically list office furniture or a cash register. Filing 1040x online She looks back at Table B-1 and uses asset class 00. Filing 1040x online 11 for the desk. Filing 1040x online The desk has a 10-year class life and a 7-year recovery period for GDS. Filing 1040x online If she elects to use ADS, the recovery period is 10 years. Filing 1040x online For the cash register, she uses asset class 57. Filing 1040x online 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Filing 1040x online The cash register has a 9-year class life and a 5-year recovery period for GDS. Filing 1040x online If she elects to use the ADS method, the recovery period is 9 years. Filing 1040x online This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table B-1 Please click here for the text description of the image. Filing 1040x online Table B-2 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table B-2 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table B-2 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table B-2 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table B-2 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table B-2 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table B-2 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table B-2 This image is too large to be displayed in the current screen. Filing 1040x online Please click the link to view the image. Filing 1040x online Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications