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I Need To Print A 1040ez Form

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I Need To Print A 1040ez Form

I need to print a 1040ez form Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). I need to print a 1040ez form Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. I need to print a 1040ez form Laundering means converting “dirty” or illegally-gained money to “clean” money. I need to print a 1040ez form The government can often trace this laundered money through the payments you report. I need to print a 1040ez form Laws passed by Congress require you to report these payments. I need to print a 1040ez form Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. I need to print a 1040ez form The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. I need to print a 1040ez form Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. I need to print a 1040ez form For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. I need to print a 1040ez form Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. I need to print a 1040ez form However, you do not have to file Form 8300 if the transaction is not related to your trade or business. I need to print a 1040ez form For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. I need to print a 1040ez form Transaction defined. I need to print a 1040ez form    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. I need to print a 1040ez form Person defined. I need to print a 1040ez form   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. I need to print a 1040ez form   Exempt organizations, including employee plans, are also “persons. I need to print a 1040ez form ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. I need to print a 1040ez form Foreign transactions. I need to print a 1040ez form   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. I need to print a 1040ez form However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. I need to print a 1040ez form Bail received by court clerks. I need to print a 1040ez form   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. I need to print a 1040ez form For more information about the rules that apply to court clerks, see Section 1. I need to print a 1040ez form 6050I-2 of the Income Tax Regulations. I need to print a 1040ez form What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). I need to print a 1040ez form What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. I need to print a 1040ez form Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. I need to print a 1040ez form ” Cash does not include a check drawn on an individual's personal account. I need to print a 1040ez form A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. I need to print a 1040ez form These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. I need to print a 1040ez form Example 1. I need to print a 1040ez form You are a coin dealer. I need to print a 1040ez form Bob Green buys gold coins from you for $13,200. I need to print a 1040ez form He pays for them with $6,200 in U. I need to print a 1040ez form S. I need to print a 1040ez form currency and a cashier's check having a face amount of $7,000. I need to print a 1040ez form The cashier's check is treated as cash. I need to print a 1040ez form You have received more than $10,000 cash and must file Form 8300 for this transaction. I need to print a 1040ez form Example 2. I need to print a 1040ez form You are a retail jeweler. I need to print a 1040ez form Mary North buys an item of jewelry from you for $12,000. I need to print a 1040ez form She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. I need to print a 1040ez form Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. I need to print a 1040ez form You do not have to file Form 8300. I need to print a 1040ez form Example 3. I need to print a 1040ez form You are a boat dealer. I need to print a 1040ez form Emily Jones buys a boat from you for $16,500. I need to print a 1040ez form She pays for it with a cashier's check payable to you in the amount of $16,500. I need to print a 1040ez form The cashier's check is not treated as cash because its face amount is more than $10,000. I need to print a 1040ez form You do not have to file Form 8300 for this transaction. I need to print a 1040ez form Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. I need to print a 1040ez form A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). I need to print a 1040ez form For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. I need to print a 1040ez form The car is a consumer durable even if you sell it to a buyer who will use it in a business. I need to print a 1040ez form A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). I need to print a 1040ez form Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. I need to print a 1040ez form To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. I need to print a 1040ez form Example. I need to print a 1040ez form You are a travel agent. I need to print a 1040ez form Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. I need to print a 1040ez form He also asks you to book hotel rooms and admission tickets for the group. I need to print a 1040ez form In payment, he gives you two money orders, each for $6,000. I need to print a 1040ez form You have received more than $10,000 cash in this designated reporting transaction. I need to print a 1040ez form You must file Form 8300. I need to print a 1040ez form Retail sale. I need to print a 1040ez form   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. I need to print a 1040ez form   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. I need to print a 1040ez form This includes any sales of items that will be resold. I need to print a 1040ez form Broker or intermediary. I need to print a 1040ez form   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. I need to print a 1040ez form Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. I need to print a 1040ez form Exception for certain bank loans. I need to print a 1040ez form   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. I need to print a 1040ez form As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. I need to print a 1040ez form Example. I need to print a 1040ez form You are a car dealer. I need to print a 1040ez form Mandy White buys a new car from you for $11,500. I need to print a 1040ez form She pays you with $2,000 of U. I need to print a 1040ez form S. I need to print a 1040ez form currency and a cashier's check for $9,500 payable to you and her. I need to print a 1040ez form You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. I need to print a 1040ez form For this reason, the cashier's check is not treated as cash. I need to print a 1040ez form You do not have to file Form 8300 for the transaction. I need to print a 1040ez form Exception for certain installment sales. I need to print a 1040ez form   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). I need to print a 1040ez form However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. I need to print a 1040ez form Exception for certain down payment plans. I need to print a 1040ez form   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. I need to print a 1040ez form You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. I need to print a 1040ez form You receive it more than 60 days before the date of sale. I need to print a 1040ez form You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. I need to print a 1040ez form Exception for travel and entertainment. I need to print a 1040ez form   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. I need to print a 1040ez form You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. I need to print a 1040ez form You receive it more than 60 days before the date on which the final payment is due. I need to print a 1040ez form You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. I need to print a 1040ez form Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. I need to print a 1040ez form If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. I need to print a 1040ez form If you do not know a person's TIN, you have to ask for it. I need to print a 1040ez form You may be subject to penalties for an incorrect or missing TIN. I need to print a 1040ez form There are three types of TINs. I need to print a 1040ez form The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). I need to print a 1040ez form The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). I need to print a 1040ez form An ITIN has nine digits, similar to an SSN. I need to print a 1040ez form The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). I need to print a 1040ez form Exception. I need to print a 1040ez form   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. I need to print a 1040ez form S. I need to print a 1040ez form trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. I need to print a 1040ez form 1441-1(e)(2) or (3) or 1. I need to print a 1040ez form 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. I need to print a 1040ez form 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. I need to print a 1040ez form S. I need to print a 1040ez form citizen or resident. I need to print a 1040ez form What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. I need to print a 1040ez form If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. I need to print a 1040ez form For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. I need to print a 1040ez form Because they total $12,000 (more than $10,000), you must file Form 8300. I need to print a 1040ez form More than 24 hours between transactions. I need to print a 1040ez form   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. I need to print a 1040ez form   For example, you are a travel agent. I need to print a 1040ez form A client pays you $8,000 in cash for a trip. I need to print a 1040ez form Two days later, the same client pays you $3,000 more in cash to include another person on the trip. I need to print a 1040ez form These are related transactions, and you must file Form 8300 to report them. I need to print a 1040ez form What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. I need to print a 1040ez form A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. I need to print a 1040ez form If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. I need to print a 1040ez form Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. I need to print a 1040ez form When, Where, and What To File The amount you receive and when you receive it determine when you must file. I need to print a 1040ez form Generally, you must file Form 8300 within 15 days after receiving a payment. I need to print a 1040ez form If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. I need to print a 1040ez form More than one payment. I need to print a 1040ez form   In some transactions, the buyer may arrange to pay you in cash installment payments. I need to print a 1040ez form If the first payment is more than $10,000, you must file Form 8300 within 15 days. I need to print a 1040ez form If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. I need to print a 1040ez form When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. I need to print a 1040ez form   After you file Form 8300, you must start a new count of cash payments received from that buyer. I need to print a 1040ez form If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. I need to print a 1040ez form You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. I need to print a 1040ez form   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. I need to print a 1040ez form Example. I need to print a 1040ez form On January 10, you receive a cash payment of $11,000. I need to print a 1040ez form You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. I need to print a 1040ez form By January 25, you must file a Form 8300 for the $11,000 payment. I need to print a 1040ez form By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. I need to print a 1040ez form Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. I need to print a 1040ez form Complete the form in its entirety (Parts I-IV) and include the amended information. I need to print a 1040ez form Do not attach a copy of the original report. I need to print a 1040ez form Where to file. I need to print a 1040ez form   Mail the form to the address given in the Form 8300 instructions. I need to print a 1040ez form Required statement to buyer. I need to print a 1040ez form   You must give a written or electronic statement to each person named on any Form 8300 you must file. I need to print a 1040ez form You can give the statement electronically only if the recipient agrees to receive it in that format. I need to print a 1040ez form The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. I need to print a 1040ez form It must state that you are also reporting this information to the IRS. I need to print a 1040ez form   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. I need to print a 1040ez form    You must keep a copy of every Form 8300 you file for 5 years. I need to print a 1040ez form Examples Example 1. I need to print a 1040ez form Pat Brown is the sales manager for Small Town Cars. I need to print a 1040ez form On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. I need to print a 1040ez form Pat asks for identification from Jane to get the necessary information to complete Form 8300. I need to print a 1040ez form A filled-in form is shown in this publication. I need to print a 1040ez form Pat must mail the form to the address shown in the form's instructions by January 21, 2009. I need to print a 1040ez form He must also send a statement to Jane by January 31, 2010. I need to print a 1040ez form Example 2. I need to print a 1040ez form Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. I need to print a 1040ez form Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). I need to print a 1040ez form Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. I need to print a 1040ez form However, he could report it if he felt it was a suspicious transaction. I need to print a 1040ez form Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. I need to print a 1040ez form If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). I need to print a 1040ez form There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. I need to print a 1040ez form If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. I need to print a 1040ez form These dollar amounts are based on Section 3571 of Title 18 of the U. I need to print a 1040ez form S. I need to print a 1040ez form Code. I need to print a 1040ez form The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. I need to print a 1040ez form This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. I need to print a 1040ez form Structuring means breaking up a large cash transaction into small cash transactions. I need to print a 1040ez form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. I need to print a 1040ez form By selecting the method that is best for you, you will have quick and easy access to tax help. I need to print a 1040ez form Free help with your return. I need to print a 1040ez form   Free help in preparing your return is available nationwide from IRS-certified volunteers. I need to print a 1040ez form The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. I need to print a 1040ez form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. I need to print a 1040ez form To find the nearest VITA or TCE site, visit IRS. I need to print a 1040ez form gov or call 1-800-906-9887 or 1-800-829-1040. I need to print a 1040ez form   As part of the TCE program, AARP offers the Tax-Aide counseling program. I need to print a 1040ez form To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. I need to print a 1040ez form aarp. I need to print a 1040ez form org/money/taxaide. I need to print a 1040ez form   For more information on these programs, go to IRS. I need to print a 1040ez form gov and enter keyword “VITA” in the upper right-hand corner. I need to print a 1040ez form Internet. I need to print a 1040ez form You can access the IRS website at IRS. I need to print a 1040ez form gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. I need to print a 1040ez form Go to IRS. I need to print a 1040ez form gov and click on Where's My Refund. I need to print a 1040ez form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. I need to print a 1040ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). I need to print a 1040ez form Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. I need to print a 1040ez form E-file your return. I need to print a 1040ez form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. I need to print a 1040ez form Download forms, including talking tax forms, instructions, and publications. I need to print a 1040ez form Order IRS products online. I need to print a 1040ez form Research your tax questions online. I need to print a 1040ez form Search publications online by topic or keyword. I need to print a 1040ez form Use the online Internal Revenue Code, regulations, or other official guidance. I need to print a 1040ez form View Internal Revenue Bulletins (IRBs) published in the last few years. I need to print a 1040ez form Figure your withholding allowances using the withholding calculator online at  www. I need to print a 1040ez form irs. I need to print a 1040ez form gov/individuals. I need to print a 1040ez form Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. I need to print a 1040ez form irs. I need to print a 1040ez form gov/individuals. I need to print a 1040ez form Sign up to receive local and national tax news by email. I need to print a 1040ez form Get information on starting and operating a small business. I need to print a 1040ez form Phone. I need to print a 1040ez form Many services are available by phone. I need to print a 1040ez form   Ordering forms, instructions, and publications. I need to print a 1040ez form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. I need to print a 1040ez form You should receive your order within 10 days. I need to print a 1040ez form Asking tax questions. I need to print a 1040ez form Call the IRS with your tax questions at 1-800-829-1040. I need to print a 1040ez form Solving problems. I need to print a 1040ez form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. I need to print a 1040ez form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. I need to print a 1040ez form Call your local Taxpayer Assistance Center for an appointment. I need to print a 1040ez form To find the number, go to www. I need to print a 1040ez form irs. I need to print a 1040ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. I need to print a 1040ez form TTY/TDD equipment. I need to print a 1040ez form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. I need to print a 1040ez form TeleTax topics. I need to print a 1040ez form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. I need to print a 1040ez form Refund information. I need to print a 1040ez form You can check the status of your refund on the new IRS phone app. I need to print a 1040ez form Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. I need to print a 1040ez form IRS2Go is a new way to provide you with information and tools. I need to print a 1040ez form To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). I need to print a 1040ez form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. I need to print a 1040ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). I need to print a 1040ez form Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. I need to print a 1040ez form If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. I need to print a 1040ez form Other refund information. I need to print a 1040ez form To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. I need to print a 1040ez form Evaluating the quality of our telephone services. I need to print a 1040ez form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. I need to print a 1040ez form One method is for a second IRS representative to listen in on or record random telephone calls. I need to print a 1040ez form Another is to ask some callers to complete a short survey at the end of the call. I need to print a 1040ez form Walk-in. I need to print a 1040ez form Many products and services are available on a walk-in basis. I need to print a 1040ez form   Products. I need to print a 1040ez form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. I need to print a 1040ez form Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. I need to print a 1040ez form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. I need to print a 1040ez form Services. I need to print a 1040ez form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. I need to print a 1040ez form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. I need to print a 1040ez form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. I need to print a 1040ez form No appointment is necessary—just walk in. I need to print a 1040ez form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. I need to print a 1040ez form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. I need to print a 1040ez form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. I need to print a 1040ez form All other issues will be handled without an appointment. I need to print a 1040ez form To find the number of your local office, go to www. I need to print a 1040ez form irs. I need to print a 1040ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. I need to print a 1040ez form Mail. I need to print a 1040ez form You can send your order for forms, instructions, and publications to the address below. I need to print a 1040ez form You should receive a response within 10 days after your request is received. I need to print a 1040ez form  Internal Revenue Service 1201 N. I need to print a 1040ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. I need to print a 1040ez form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. I need to print a 1040ez form Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. I need to print a 1040ez form We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. I need to print a 1040ez form Remember, the worst thing you can do is nothing at all. I need to print a 1040ez form   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. I need to print a 1040ez form You face (or your business is facing) an immediate threat of adverse action. I need to print a 1040ez form You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. I need to print a 1040ez form   If you qualify for our help, we’ll do everything we can to get your problem resolved. I need to print a 1040ez form You will be assigned to one advocate who will be with you at every turn. I need to print a 1040ez form We have offices in every state, the District of Columbia, and Puerto Rico. I need to print a 1040ez form Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. I need to print a 1040ez form And our services are always free. I need to print a 1040ez form   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. I need to print a 1040ez form Our tax toolkit at www. I need to print a 1040ez form TaxpayerAdvocate. I need to print a 1040ez form irs. I need to print a 1040ez form gov can help you understand these rights. I need to print a 1040ez form   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. I need to print a 1040ez form irs. I need to print a 1040ez form gov/advocate. I need to print a 1040ez form You can also call our toll-free number at 1-877-777-4778. I need to print a 1040ez form   TAS also handles large-scale or systemic problems that affect many taxpayers. I need to print a 1040ez form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. I need to print a 1040ez form irs. I need to print a 1040ez form gov/advocate. I need to print a 1040ez form Low Income Taxpayer Clinics (LITCs). I need to print a 1040ez form   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. I need to print a 1040ez form Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. I need to print a 1040ez form These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. I need to print a 1040ez form Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. I need to print a 1040ez form For more information and to find a clinic near you, see the LITC page on www. I need to print a 1040ez form irs. I need to print a 1040ez form gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. I need to print a 1040ez form This publication is also available by calling 1-800-829-3676 or at your local IRS office. I need to print a 1040ez form Free tax services. I need to print a 1040ez form   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. I need to print a 1040ez form Learn about free tax information from the IRS, including publications, services, and education and assistance programs. I need to print a 1040ez form The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. I need to print a 1040ez form The majority of the information and services listed in this publication are available to you free of charge. I need to print a 1040ez form If there is a fee associated with a resource or service, it is listed in the publication. I need to print a 1040ez form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. I need to print a 1040ez form DVD for tax products. I need to print a 1040ez form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 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I need to print a 1040ez form Purchase the DVD from National Technical Information Service (NTIS) at www. I need to print a 1040ez form irs. I need to print a 1040ez form gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). I need to print a 1040ez form This image is too large to be displayed in the current screen. I need to print a 1040ez form Please click the link to view the image. I need to print a 1040ez form Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications
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Understanding your CP259H Notice

We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 990 or Form 990-EZ immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which political organizations must file a Form 990 or Form 990-EZ?
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. Political organizations may not submit Form 990-N.

When is Form 990 or Form 990-EZ due?
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259H, Page 1

Notice CP259H, Page 2

Notice CP259H, Page 3

Notice CP259H, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The I Need To Print A 1040ez Form

I need to print a 1040ez form Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. I need to print a 1040ez form Accrued leave payment Disability retirement and, Accrued leave payment. I need to print a 1040ez form Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). I need to print a 1040ez form Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. I need to print a 1040ez form Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. I need to print a 1040ez form Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. I need to print a 1040ez form Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. I need to print a 1040ez form Bequests, Gifts and inheritances. I need to print a 1040ez form Blind persons Standard deduction for, Higher standard deduction for blindness. I need to print a 1040ez form C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. I need to print a 1040ez form Chronically ill, defined, Terminally or chronically ill defined. I need to print a 1040ez form Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. I need to print a 1040ez form Contributions Foreign employment, Foreign employment contributions. 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I need to print a 1040ez form H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. I need to print a 1040ez form Gross, defined, Gross income. I need to print a 1040ez form Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. I need to print a 1040ez form Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. I need to print a 1040ez form Deductible contribution, Deductible contribution. I need to print a 1040ez form Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. I need to print a 1040ez form Injury benefits, Sickness and Injury Benefits, Cost paid by you. I need to print a 1040ez form Insurance Accident and health, Other compensation. I need to print a 1040ez form , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. I need to print a 1040ez form Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. I need to print a 1040ez form L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. I need to print a 1040ez form Maintenance and personal care services, Maintenance and personal care services. I need to print a 1040ez form Qualified insurance contracts, Qualified long-term care insurance contracts. I need to print a 1040ez form Qualified services, Qualified long-term care services. I need to print a 1040ez form Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. I need to print a 1040ez form Lump-sum distributions, Lump-sum distributions. I need to print a 1040ez form Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. I need to print a 1040ez form Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. I need to print a 1040ez form Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. I need to print a 1040ez form Blind spouse Standard deduction, Spouse 65 or older or blind. I need to print a 1040ez form Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. I need to print a 1040ez form , Medicare Part B. I need to print a 1040ez form , Medicare Part D. I need to print a 1040ez form Benefits, Medicare. I need to print a 1040ez form Medicines, Medicines Imported, Imported medicines and drugs. I need to print a 1040ez form Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. I need to print a 1040ez form Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. I need to print a 1040ez form N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. I need to print a 1040ez form Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. I need to print a 1040ez form Nontaxable income, Payments from a state fund for victims of crime. I need to print a 1040ez form Accident or health insurance benefits, Other compensation. I need to print a 1040ez form Bequests, Gifts and inheritances. I need to print a 1040ez form Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. I need to print a 1040ez form Inheritances, Gifts and inheritances. I need to print a 1040ez form Mortgage assistance payments, Mortgage assistance payments. I need to print a 1040ez form No-fault insurance benefits, Other compensation. I need to print a 1040ez form Nutrition program for elderly, Nutrition Program for the Elderly. I need to print a 1040ez form Public assistance payments, Welfare benefits. I need to print a 1040ez form Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. I need to print a 1040ez form Winter energy use, Payments to reduce cost of winter energy use. I need to print a 1040ez form Workers' compensation, Workers' Compensation Nursing home, Nursing home. I need to print a 1040ez form Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. I need to print a 1040ez form Nutrition program for elderly, Nutrition Program for the Elderly. I need to print a 1040ez form O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). I need to print a 1040ez form Other items, Other Items Overall limitation, Overall limitation. I need to print a 1040ez form P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. I need to print a 1040ez form Prepaid insurance premiums, Prepaid insurance premiums. I need to print a 1040ez form Preparer, paid, Reminders Preparing your return, Return preparation assistance. I need to print a 1040ez form Profit-sharing plan, Retirement and profit-sharing plans. I need to print a 1040ez form Public assistance payments, Welfare benefits. I need to print a 1040ez form Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. I need to print a 1040ez form Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. I need to print a 1040ez form Executors and administrators, Dependents. I need to print a 1040ez form Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. I need to print a 1040ez form Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. I need to print a 1040ez form Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. I need to print a 1040ez form Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. I need to print a 1040ez form Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). I need to print a 1040ez form Blind persons, Higher standard deduction for blindness. I need to print a 1040ez form Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. I need to print a 1040ez form Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. I need to print a 1040ez form Starting date, annuity, Cost. I need to print a 1040ez form State fund for victims of crime, Payments from a state fund for victims of crime. I need to print a 1040ez form Substantial gainful activity, Substantial gainful activity. I need to print a 1040ez form Surrender of Iife insurance, Surrender of policy for cash. I need to print a 1040ez form Surviving Spouse, Reminders Surviving spouse, Surviving spouse. I need to print a 1040ez form Surviving spouse, insurance, Surviving spouse. I need to print a 1040ez form Survivors of retirees, Survivors of retirees. I need to print a 1040ez form T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. I need to print a 1040ez form Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. I need to print a 1040ez form Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. 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