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Can You Still E File 2011 Tax Returns

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Can You Still E File 2011 Tax Returns

Can you still e file 2011 tax returns 29. Can you still e file 2011 tax returns   Limit on Itemized Deductions Table of Contents Introduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. Can you still e file 2011 tax returns Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). Can you still e file 2011 tax returns The following topics are included. Can you still e file 2011 tax returns Who is subject to the limit. Can you still e file 2011 tax returns Which itemized deductions are limited. Can you still e file 2011 tax returns How to figure the limit. Can you still e file 2011 tax returns Useful Items - You may want to see: Forms (and Instructions) Schedule A (Form 1040) Itemized Deductions Are You Subject to the Limit? You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Can you still e file 2011 tax returns Your AGI is the amount on Form 1040, line 38. Can you still e file 2011 tax returns Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. Can you still e file 2011 tax returns Taxes paid—line 9 Interest paid—lines 10, 11, 12, and 13 Gifts to charity—line 19 Job expenses and certain miscellaneous deductions—line 27 Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses. Can you still e file 2011 tax returns . Can you still e file 2011 tax returns Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. Can you still e file 2011 tax returns However, they are still subject to other applicable limits. Can you still e file 2011 tax returns Medical and dental expenses—line 4. Can you still e file 2011 tax returns Investment interest expense—line 14. Can you still e file 2011 tax returns Casualty and theft losses of personal use property—line 20. Can you still e file 2011 tax returns Casualty and theft losses of income-producing property—line 28. Can you still e file 2011 tax returns Gambling losses—line 28. Can you still e file 2011 tax returns How Do You Figure the Limit? If your itemized deductions are subject to the limit, the total of all your itemized deductions is reduced by the smaller of: 80% of your itemized deductions that are affected by the limit. Can you still e file 2011 tax returns See Which Itemized Deductions Are Limited , earlier, or 3% of the amount by which your AGI exceeds $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Can you still e file 2011 tax returns Before you figure the overall limit on itemized deductions, you first must complete Schedule A (Form 1040), lines 1 through 28, including any related forms (such as Form 2106, Form 4684, etc. Can you still e file 2011 tax returns ). Can you still e file 2011 tax returns The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. Can you still e file 2011 tax returns These other limits include charitable contribution limits (chapter 24), the limit on certain meal and entertainment expenses (chapter 26), and the 2%-of-adjusted-gross-income limit on certain miscellaneous deductions (chapter 28). Can you still e file 2011 tax returns Itemized Deductions Worksheet. Can you still e file 2011 tax returns   After you have completed Schedule A (Form 1040) through line 28, you can use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your limit. Can you still e file 2011 tax returns Enter the result on Schedule A (Form 1040), line 29. Can you still e file 2011 tax returns Keep the worksheet for your records. Can you still e file 2011 tax returns    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. Can you still e file 2011 tax returns Use the greater amount when completing Form 1040, line 40. Can you still e file 2011 tax returns See chapter 20 for information on how to figure your standard deduction. Can you still e file 2011 tax returns Example. Can you still e file 2011 tax returns For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. Can you still e file 2011 tax returns Their adjusted gross income on line 38 is $325,500. Can you still e file 2011 tax returns Their Schedule A itemized deductions are as follows: Taxes paid—line 9 $17,900 Interest paid—lines 10, 11, 12, and 13 45,000 Investment interest expense—line 14 41,000 Gifts to charity—line 19 21,000 Job expenses—line 27 17,240 Total $142,140 The Willows’ investment interest expense deduction ($41,000 from Schedule A (Form 1040), line 14) is not subject to the overall limit on itemized deductions. Can you still e file 2011 tax returns The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. Can you still e file 2011 tax returns Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). Can you still e file 2011 tax returns They enter $141,375 on Schedule A (Form 1040), line 29. Can you still e file 2011 tax returns Prev  Up  Next   Home   More Online Publications
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Can you still e file 2011 tax returns Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Can you still e file 2011 tax returns Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Can you still e file 2011 tax returns Laundering means converting “dirty” or illegally-gained money to “clean” money. Can you still e file 2011 tax returns The government can often trace this laundered money through the payments you report. Can you still e file 2011 tax returns Laws passed by Congress require you to report these payments. Can you still e file 2011 tax returns Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Can you still e file 2011 tax returns The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Can you still e file 2011 tax returns Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Can you still e file 2011 tax returns For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Can you still e file 2011 tax returns Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Can you still e file 2011 tax returns However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Can you still e file 2011 tax returns For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Can you still e file 2011 tax returns Transaction defined. Can you still e file 2011 tax returns    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Can you still e file 2011 tax returns Person defined. Can you still e file 2011 tax returns   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Can you still e file 2011 tax returns   Exempt organizations, including employee plans, are also “persons. Can you still e file 2011 tax returns ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Can you still e file 2011 tax returns Foreign transactions. Can you still e file 2011 tax returns   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Can you still e file 2011 tax returns However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Can you still e file 2011 tax returns Bail received by court clerks. Can you still e file 2011 tax returns   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Can you still e file 2011 tax returns For more information about the rules that apply to court clerks, see Section 1. Can you still e file 2011 tax returns 6050I-2 of the Income Tax Regulations. Can you still e file 2011 tax returns What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Can you still e file 2011 tax returns What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Can you still e file 2011 tax returns Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Can you still e file 2011 tax returns ” Cash does not include a check drawn on an individual's personal account. Can you still e file 2011 tax returns A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Can you still e file 2011 tax returns These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Can you still e file 2011 tax returns Example 1. Can you still e file 2011 tax returns You are a coin dealer. Can you still e file 2011 tax returns Bob Green buys gold coins from you for $13,200. Can you still e file 2011 tax returns He pays for them with $6,200 in U. Can you still e file 2011 tax returns S. Can you still e file 2011 tax returns currency and a cashier's check having a face amount of $7,000. Can you still e file 2011 tax returns The cashier's check is treated as cash. Can you still e file 2011 tax returns You have received more than $10,000 cash and must file Form 8300 for this transaction. Can you still e file 2011 tax returns Example 2. Can you still e file 2011 tax returns You are a retail jeweler. Can you still e file 2011 tax returns Mary North buys an item of jewelry from you for $12,000. Can you still e file 2011 tax returns She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Can you still e file 2011 tax returns Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Can you still e file 2011 tax returns You do not have to file Form 8300. Can you still e file 2011 tax returns Example 3. Can you still e file 2011 tax returns You are a boat dealer. Can you still e file 2011 tax returns Emily Jones buys a boat from you for $16,500. Can you still e file 2011 tax returns She pays for it with a cashier's check payable to you in the amount of $16,500. Can you still e file 2011 tax returns The cashier's check is not treated as cash because its face amount is more than $10,000. Can you still e file 2011 tax returns You do not have to file Form 8300 for this transaction. Can you still e file 2011 tax returns Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Can you still e file 2011 tax returns A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Can you still e file 2011 tax returns For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Can you still e file 2011 tax returns The car is a consumer durable even if you sell it to a buyer who will use it in a business. Can you still e file 2011 tax returns A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Can you still e file 2011 tax returns Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Can you still e file 2011 tax returns To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Can you still e file 2011 tax returns Example. Can you still e file 2011 tax returns You are a travel agent. Can you still e file 2011 tax returns Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Can you still e file 2011 tax returns He also asks you to book hotel rooms and admission tickets for the group. Can you still e file 2011 tax returns In payment, he gives you two money orders, each for $6,000. Can you still e file 2011 tax returns You have received more than $10,000 cash in this designated reporting transaction. Can you still e file 2011 tax returns You must file Form 8300. Can you still e file 2011 tax returns Retail sale. Can you still e file 2011 tax returns   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Can you still e file 2011 tax returns   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Can you still e file 2011 tax returns This includes any sales of items that will be resold. Can you still e file 2011 tax returns Broker or intermediary. Can you still e file 2011 tax returns   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Can you still e file 2011 tax returns Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Can you still e file 2011 tax returns Exception for certain bank loans. Can you still e file 2011 tax returns   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Can you still e file 2011 tax returns As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Can you still e file 2011 tax returns Example. Can you still e file 2011 tax returns You are a car dealer. Can you still e file 2011 tax returns Mandy White buys a new car from you for $11,500. Can you still e file 2011 tax returns She pays you with $2,000 of U. Can you still e file 2011 tax returns S. Can you still e file 2011 tax returns currency and a cashier's check for $9,500 payable to you and her. Can you still e file 2011 tax returns You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Can you still e file 2011 tax returns For this reason, the cashier's check is not treated as cash. Can you still e file 2011 tax returns You do not have to file Form 8300 for the transaction. Can you still e file 2011 tax returns Exception for certain installment sales. Can you still e file 2011 tax returns   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Can you still e file 2011 tax returns However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Can you still e file 2011 tax returns Exception for certain down payment plans. Can you still e file 2011 tax returns   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Can you still e file 2011 tax returns You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Can you still e file 2011 tax returns You receive it more than 60 days before the date of sale. Can you still e file 2011 tax returns You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Can you still e file 2011 tax returns Exception for travel and entertainment. Can you still e file 2011 tax returns   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Can you still e file 2011 tax returns You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Can you still e file 2011 tax returns You receive it more than 60 days before the date on which the final payment is due. Can you still e file 2011 tax returns You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Can you still e file 2011 tax returns Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Can you still e file 2011 tax returns If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Can you still e file 2011 tax returns If you do not know a person's TIN, you have to ask for it. Can you still e file 2011 tax returns You may be subject to penalties for an incorrect or missing TIN. Can you still e file 2011 tax returns There are three types of TINs. Can you still e file 2011 tax returns The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Can you still e file 2011 tax returns The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Can you still e file 2011 tax returns An ITIN has nine digits, similar to an SSN. Can you still e file 2011 tax returns The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Can you still e file 2011 tax returns Exception. Can you still e file 2011 tax returns   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Can you still e file 2011 tax returns S. Can you still e file 2011 tax returns trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Can you still e file 2011 tax returns 1441-1(e)(2) or (3) or 1. Can you still e file 2011 tax returns 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Can you still e file 2011 tax returns 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Can you still e file 2011 tax returns S. Can you still e file 2011 tax returns citizen or resident. Can you still e file 2011 tax returns What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Can you still e file 2011 tax returns If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Can you still e file 2011 tax returns For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Can you still e file 2011 tax returns Because they total $12,000 (more than $10,000), you must file Form 8300. Can you still e file 2011 tax returns More than 24 hours between transactions. Can you still e file 2011 tax returns   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Can you still e file 2011 tax returns   For example, you are a travel agent. Can you still e file 2011 tax returns A client pays you $8,000 in cash for a trip. Can you still e file 2011 tax returns Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Can you still e file 2011 tax returns These are related transactions, and you must file Form 8300 to report them. Can you still e file 2011 tax returns What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Can you still e file 2011 tax returns A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Can you still e file 2011 tax returns If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Can you still e file 2011 tax returns Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Can you still e file 2011 tax returns When, Where, and What To File The amount you receive and when you receive it determine when you must file. Can you still e file 2011 tax returns Generally, you must file Form 8300 within 15 days after receiving a payment. Can you still e file 2011 tax returns If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Can you still e file 2011 tax returns More than one payment. Can you still e file 2011 tax returns   In some transactions, the buyer may arrange to pay you in cash installment payments. Can you still e file 2011 tax returns If the first payment is more than $10,000, you must file Form 8300 within 15 days. Can you still e file 2011 tax returns If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Can you still e file 2011 tax returns When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Can you still e file 2011 tax returns   After you file Form 8300, you must start a new count of cash payments received from that buyer. Can you still e file 2011 tax returns If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Can you still e file 2011 tax returns You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Can you still e file 2011 tax returns   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Can you still e file 2011 tax returns Example. Can you still e file 2011 tax returns On January 10, you receive a cash payment of $11,000. Can you still e file 2011 tax returns You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Can you still e file 2011 tax returns By January 25, you must file a Form 8300 for the $11,000 payment. Can you still e file 2011 tax returns By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Can you still e file 2011 tax returns Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Can you still e file 2011 tax returns Complete the form in its entirety (Parts I-IV) and include the amended information. Can you still e file 2011 tax returns Do not attach a copy of the original report. Can you still e file 2011 tax returns Where to file. Can you still e file 2011 tax returns   Mail the form to the address given in the Form 8300 instructions. Can you still e file 2011 tax returns Required statement to buyer. Can you still e file 2011 tax returns   You must give a written or electronic statement to each person named on any Form 8300 you must file. Can you still e file 2011 tax returns You can give the statement electronically only if the recipient agrees to receive it in that format. Can you still e file 2011 tax returns The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Can you still e file 2011 tax returns It must state that you are also reporting this information to the IRS. Can you still e file 2011 tax returns   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Can you still e file 2011 tax returns    You must keep a copy of every Form 8300 you file for 5 years. Can you still e file 2011 tax returns Examples Example 1. Can you still e file 2011 tax returns Pat Brown is the sales manager for Small Town Cars. Can you still e file 2011 tax returns On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Can you still e file 2011 tax returns Pat asks for identification from Jane to get the necessary information to complete Form 8300. Can you still e file 2011 tax returns A filled-in form is shown in this publication. Can you still e file 2011 tax returns Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Can you still e file 2011 tax returns He must also send a statement to Jane by January 31, 2010. Can you still e file 2011 tax returns Example 2. Can you still e file 2011 tax returns Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Can you still e file 2011 tax returns Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Can you still e file 2011 tax returns Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Can you still e file 2011 tax returns However, he could report it if he felt it was a suspicious transaction. Can you still e file 2011 tax returns Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Can you still e file 2011 tax returns If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Can you still e file 2011 tax returns There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Can you still e file 2011 tax returns If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Can you still e file 2011 tax returns These dollar amounts are based on Section 3571 of Title 18 of the U. Can you still e file 2011 tax returns S. Can you still e file 2011 tax returns Code. Can you still e file 2011 tax returns The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Can you still e file 2011 tax returns This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Can you still e file 2011 tax returns Structuring means breaking up a large cash transaction into small cash transactions. Can you still e file 2011 tax returns How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Can you still e file 2011 tax returns By selecting the method that is best for you, you will have quick and easy access to tax help. Can you still e file 2011 tax returns Free help with your return. Can you still e file 2011 tax returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. Can you still e file 2011 tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Can you still e file 2011 tax returns Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can you still e file 2011 tax returns To find the nearest VITA or TCE site, visit IRS. Can you still e file 2011 tax returns gov or call 1-800-906-9887 or 1-800-829-1040. Can you still e file 2011 tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can you still e file 2011 tax returns To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Can you still e file 2011 tax returns aarp. Can you still e file 2011 tax returns org/money/taxaide. Can you still e file 2011 tax returns   For more information on these programs, go to IRS. Can you still e file 2011 tax returns gov and enter keyword “VITA” in the upper right-hand corner. Can you still e file 2011 tax returns Internet. Can you still e file 2011 tax returns You can access the IRS website at IRS. Can you still e file 2011 tax returns gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Can you still e file 2011 tax returns Go to IRS. Can you still e file 2011 tax returns gov and click on Where's My Refund. Can you still e file 2011 tax returns Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Can you still e file 2011 tax returns If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Can you still e file 2011 tax returns Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can you still e file 2011 tax returns E-file your return. Can you still e file 2011 tax returns Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Can you still e file 2011 tax returns Download forms, including talking tax forms, instructions, and publications. Can you still e file 2011 tax returns Order IRS products online. Can you still e file 2011 tax returns Research your tax questions online. Can you still e file 2011 tax returns Search publications online by topic or keyword. Can you still e file 2011 tax returns Use the online Internal Revenue Code, regulations, or other official guidance. Can you still e file 2011 tax returns View Internal Revenue Bulletins (IRBs) published in the last few years. Can you still e file 2011 tax returns Figure your withholding allowances using the withholding calculator online at  www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/individuals. Can you still e file 2011 tax returns Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/individuals. Can you still e file 2011 tax returns Sign up to receive local and national tax news by email. Can you still e file 2011 tax returns Get information on starting and operating a small business. Can you still e file 2011 tax returns Phone. Can you still e file 2011 tax returns Many services are available by phone. Can you still e file 2011 tax returns   Ordering forms, instructions, and publications. Can you still e file 2011 tax returns Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Can you still e file 2011 tax returns You should receive your order within 10 days. Can you still e file 2011 tax returns Asking tax questions. Can you still e file 2011 tax returns Call the IRS with your tax questions at 1-800-829-1040. Can you still e file 2011 tax returns Solving problems. Can you still e file 2011 tax returns You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Can you still e file 2011 tax returns An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Can you still e file 2011 tax returns Call your local Taxpayer Assistance Center for an appointment. Can you still e file 2011 tax returns To find the number, go to www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can you still e file 2011 tax returns TTY/TDD equipment. Can you still e file 2011 tax returns If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Can you still e file 2011 tax returns TeleTax topics. Can you still e file 2011 tax returns Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Can you still e file 2011 tax returns Refund information. Can you still e file 2011 tax returns You can check the status of your refund on the new IRS phone app. Can you still e file 2011 tax returns Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Can you still e file 2011 tax returns IRS2Go is a new way to provide you with information and tools. Can you still e file 2011 tax returns To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Can you still e file 2011 tax returns Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Can you still e file 2011 tax returns If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Can you still e file 2011 tax returns Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can you still e file 2011 tax returns If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Can you still e file 2011 tax returns Other refund information. Can you still e file 2011 tax returns To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Can you still e file 2011 tax returns Evaluating the quality of our telephone services. Can you still e file 2011 tax returns To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Can you still e file 2011 tax returns One method is for a second IRS representative to listen in on or record random telephone calls. Can you still e file 2011 tax returns Another is to ask some callers to complete a short survey at the end of the call. Can you still e file 2011 tax returns Walk-in. Can you still e file 2011 tax returns Many products and services are available on a walk-in basis. Can you still e file 2011 tax returns   Products. Can you still e file 2011 tax returns You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can you still e file 2011 tax returns Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Can you still e file 2011 tax returns Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Can you still e file 2011 tax returns Services. Can you still e file 2011 tax returns You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Can you still e file 2011 tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can you still e file 2011 tax returns If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Can you still e file 2011 tax returns No appointment is necessary—just walk in. Can you still e file 2011 tax returns If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Can you still e file 2011 tax returns A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Can you still e file 2011 tax returns If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Can you still e file 2011 tax returns All other issues will be handled without an appointment. Can you still e file 2011 tax returns To find the number of your local office, go to www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can you still e file 2011 tax returns Mail. Can you still e file 2011 tax returns You can send your order for forms, instructions, and publications to the address below. Can you still e file 2011 tax returns You should receive a response within 10 days after your request is received. Can you still e file 2011 tax returns  Internal Revenue Service 1201 N. Can you still e file 2011 tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Can you still e file 2011 tax returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can you still e file 2011 tax returns Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Can you still e file 2011 tax returns We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Can you still e file 2011 tax returns Remember, the worst thing you can do is nothing at all. Can you still e file 2011 tax returns   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Can you still e file 2011 tax returns You face (or your business is facing) an immediate threat of adverse action. Can you still e file 2011 tax returns You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Can you still e file 2011 tax returns   If you qualify for our help, we’ll do everything we can to get your problem resolved. Can you still e file 2011 tax returns You will be assigned to one advocate who will be with you at every turn. Can you still e file 2011 tax returns We have offices in every state, the District of Columbia, and Puerto Rico. Can you still e file 2011 tax returns Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Can you still e file 2011 tax returns And our services are always free. Can you still e file 2011 tax returns   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Can you still e file 2011 tax returns Our tax toolkit at www. Can you still e file 2011 tax returns TaxpayerAdvocate. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov can help you understand these rights. Can you still e file 2011 tax returns   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/advocate. Can you still e file 2011 tax returns You can also call our toll-free number at 1-877-777-4778. Can you still e file 2011 tax returns   TAS also handles large-scale or systemic problems that affect many taxpayers. Can you still e file 2011 tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/advocate. Can you still e file 2011 tax returns Low Income Taxpayer Clinics (LITCs). Can you still e file 2011 tax returns   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Can you still e file 2011 tax returns Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Can you still e file 2011 tax returns These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Can you still e file 2011 tax returns Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Can you still e file 2011 tax returns For more information and to find a clinic near you, see the LITC page on www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Can you still e file 2011 tax returns This publication is also available by calling 1-800-829-3676 or at your local IRS office. Can you still e file 2011 tax returns Free tax services. Can you still e file 2011 tax returns   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Can you still e file 2011 tax returns Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Can you still e file 2011 tax returns The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Can you still e file 2011 tax returns The majority of the information and services listed in this publication are available to you free of charge. Can you still e file 2011 tax returns If there is a fee associated with a resource or service, it is listed in the publication. Can you still e file 2011 tax returns   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Can you still e file 2011 tax returns DVD for tax products. Can you still e file 2011 tax returns You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Can you still e file 2011 tax returns Prior-year forms, instructions, and publications. Can you still e file 2011 tax returns Tax Map: an electronic research tool and finding aid. Can you still e file 2011 tax returns Tax law frequently asked questions. Can you still e file 2011 tax returns Tax Topics from the IRS telephone response system. Can you still e file 2011 tax returns Internal Revenue Code—Title 26 of the U. Can you still e file 2011 tax returns S. Can you still e file 2011 tax returns Code. Can you still e file 2011 tax returns Links to other Internet based Tax Research Materials. Can you still e file 2011 tax returns Fill-in, print, and save features for most tax forms. Can you still e file 2011 tax returns Internal Revenue Bulletins. Can you still e file 2011 tax returns Toll-free and email technical support. Can you still e file 2011 tax returns Two releases during the year. Can you still e file 2011 tax returns  – The first release will ship the beginning of January. Can you still e file 2011 tax returns  – The final release will ship the beginning of March. Can you still e file 2011 tax returns Purchase the DVD from National Technical Information Service (NTIS) at www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Can you still e file 2011 tax returns This image is too large to be displayed in the current screen. Can you still e file 2011 tax returns Please click the link to view the image. Can you still e file 2011 tax returns Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications