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How Do I File A Tax Extension For Free

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How Do I File A Tax Extension For Free

How do i file a tax extension for free Publication 3402 - Main Content Table of Contents What is a Limited Liability Company? Classification of an LLC LLCs Classified as Partnerships LLCs Classified as Disregarded Entities LLCs Classified as Corporations Subsequent Elections How To Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What is a Limited Liability Company? For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. How do i file a tax extension for free Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. How do i file a tax extension for free An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. How do i file a tax extension for free 7701-3. How do i file a tax extension for free The information in this publication applies to LLCs in general, and different rules may apply to special situations, including banks, insurance companies, or nonprofit organizations that are LLCs or that own LLCs. How do i file a tax extension for free Check your state's requirements and the federal tax regulations for further information. How do i file a tax extension for free Classification of an LLC Default classification rules. How do i file a tax extension for free   An LLC with at least two members is classified as a partnership for federal income tax purposes. How do i file a tax extension for free An LLC with only one member is treated as an entity disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of employment tax and certain excise taxes). How do i file a tax extension for free Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. How do i file a tax extension for free Elected classification. How do i file a tax extension for free   If an LLC does not choose to be classified under the above default classifications, it can elect to be classified as an association taxable as a corporation or as an S corporation. How do i file a tax extension for free After an LLC has determined its federal tax classification, it can later elect to change that classification. How do i file a tax extension for free For details, see Subsequent Elections, later. How do i file a tax extension for free LLCs Classified as Partnerships If an LLC has at least two members and is classified as a partnership, it generally must file Form 1065, U. How do i file a tax extension for free S. How do i file a tax extension for free Return of Partnership Income. How do i file a tax extension for free Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. How do i file a tax extension for free For certain purposes, members of an LLC are treated as limited partners in a limited partnership. How do i file a tax extension for free For example, LLC members are treated as limited partners for purposes of material participation under the passive activity limitation rules (see Temporary Regulation section 1. How do i file a tax extension for free 469-5T(e)). How do i file a tax extension for free See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. How do i file a tax extension for free Member manager. How do i file a tax extension for free   Only a member manager of an LLC can sign the partnership tax return. How do i file a tax extension for free And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. How do i file a tax extension for free A member manager is any owner of an interest in the LLC who, alone or together with others, has the continuing authority to make the management decisions necessary to conduct the business for which the LLC was formed. How do i file a tax extension for free If there are no elected or designated member managers, each owner is treated as a member manager. How do i file a tax extension for free Change in default classification. How do i file a tax extension for free   If the number of members in an LLC classified as a partnership is reduced to only one member, it becomes an entity disregarded as separate from its owner under Regulations section 301. How do i file a tax extension for free 7701-3(f)(2). How do i file a tax extension for free However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a disregarded entity will not apply. How do i file a tax extension for free   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. How do i file a tax extension for free If a partnership that becomes a disregarded entity as a result of a decrease in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed under Subsequent Elections, later, apply. How do i file a tax extension for free Example 1. How do i file a tax extension for free Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. How do i file a tax extension for free Each holds an equal membership interest. How do i file a tax extension for free The LLC does not hold any unrealized receivables or substantially appreciated inventory. How do i file a tax extension for free Ethel sells her entire interest in the LLC to Francis for $10,000. How do i file a tax extension for free After the sale, the business is continued by the LLC, which is owned solely by Francis. How do i file a tax extension for free No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. How do i file a tax extension for free The partnership terminates when Francis buys Ethel's entire interest. How do i file a tax extension for free Ethel must treat the transaction as the sale of a partnership interest and must report gain or loss, if any, resulting from the sale of her partnership interest. How do i file a tax extension for free For purposes of determining the tax treatment of Francis, the partnership is deemed to make a liquidating distribution of all of its assets to Ethel and Francis, and after this distribution, Francis is treated as acquiring the assets deemed to have been distributed to Ethel in liquidation of Ethel's partnership interest. How do i file a tax extension for free Francis's basis in the assets attributable to Ethel's one-half interest in the partnership is $10,000, the purchase price for Ethel's partnership interest. How do i file a tax extension for free Upon the termination of the partnership, Francis is considered to receive a distribution of those assets attributable to Francis's former interest in the partnership. How do i file a tax extension for free Francis must recognize gain or loss, if any, on the deemed distribution of the assets to the extent required by Internal Revenue Code section 731(a). How do i file a tax extension for free See Partnership Distributions in Publication 541. How do i file a tax extension for free Example 2. How do i file a tax extension for free George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. How do i file a tax extension for free Each holds an equal membership interest. How do i file a tax extension for free The LLC does not hold any unrealized receivables or substantially appreciated inventory. How do i file a tax extension for free George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. How do i file a tax extension for free After the sale, the business is continued by the LLC, which is owned solely by Ian. How do i file a tax extension for free No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. How do i file a tax extension for free The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. How do i file a tax extension for free George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. How do i file a tax extension for free For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. How do i file a tax extension for free Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. How do i file a tax extension for free   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. How do i file a tax extension for free R. How do i file a tax extension for free B. How do i file a tax extension for free 6. How do i file a tax extension for free You can find Revenue Ruling 99-6 at www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/pub/irs-irbs/irb99-06. How do i file a tax extension for free pdf. How do i file a tax extension for free LLCs Classified as Disregarded Entities If an LLC has only one member and is classified as an entity disregarded as separate from its owner, its income, deductions, gains, losses, and credits are reported on the owner's income tax return. How do i file a tax extension for free For example, if the owner of the LLC is an individual, the LLC's income and expenses would be reported on the following schedules filed with the owner's Form 1040: Schedule C, Profit or Loss from Business (Sole Proprietorship); Schedule C-EZ, Net Profit From Business (Sole Proprietorship); Schedule E, Supplemental Income and Loss; or Schedule F, Profit or Loss From Farming. How do i file a tax extension for free Employment tax and certain excise taxes. How do i file a tax extension for free   A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. How do i file a tax extension for free For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes. How do i file a tax extension for free A single-member LLC is also required to use its name and EIN to register for excise tax activities on Form 637; pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C; and claim any refunds, credits, and payments on Form 8849. How do i file a tax extension for free See the employment and excise tax returns for more information. How do i file a tax extension for free Self-employment tax rule for disregarded entity LLCs. How do i file a tax extension for free   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. How do i file a tax extension for free Instead, the owner is subject to tax on the net earnings from self-employment of the LLC which is treated in the same manner as a sole-proprietorship. How do i file a tax extension for free Example 3. How do i file a tax extension for free LLC is a disregarded entity owned by Irene. How do i file a tax extension for free LLC has three employees (Kent, Patricia, and Tex) and pays wages. How do i file a tax extension for free LLC is treated as an entity separate from its owner for purposes of employment taxes. How do i file a tax extension for free For the wages paid to Kent, Patricia, and Tex, LLC is liable for income tax withholding, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes. How do i file a tax extension for free In addition, LLC must file under its name and EIN the applicable employment tax returns; make timely employment tax deposits; and file with the Social Security Administration and furnish to LLC's employees (Kent, Patricia, and Tex) Forms W-2, Wage and Tax Statement. How do i file a tax extension for free Irene is self-employed for purposes of the self-employment tax. How do i file a tax extension for free Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. How do i file a tax extension for free Irene is not an employee of LLC for purposes of employment taxes. How do i file a tax extension for free Because LLC is treated as a sole proprietorship of Irene for income tax purposes, Irene must report the income and expenses from LLC on her Schedule C. How do i file a tax extension for free Irene will figure the tax due on her net earnings from self-employment on Schedule SE. How do i file a tax extension for free Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. How do i file a tax extension for free Taxpayer identification number. How do i file a tax extension for free   For all income tax purposes, a single-member LLC classified as a disregarded entity must use the owner's social security number (SSN) or EIN. How do i file a tax extension for free This includes all information returns and reporting related to income tax. How do i file a tax extension for free For example, if a disregarded entity LLC that is owned by an individual is required to provide a Form W-9, Request for Taxpayer Identification Number and Certification, the LLC must provide the owner's SSN or EIN, not the LLC's EIN. How do i file a tax extension for free   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. How do i file a tax extension for free An LLC will need an EIN if it has any employees or if it will be required to file any of the excise tax forms listed above (see Employment tax and certain excise taxes earlier). How do i file a tax extension for free See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. How do i file a tax extension for free Change in default classification. How do i file a tax extension for free   If a single-member LLC classified as a disregarded entity for income tax purposes acquires an additional member, it becomes a partnership under Regulations section 301. How do i file a tax extension for free 7701-3(f)(2). How do i file a tax extension for free However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a partnership will not apply. How do i file a tax extension for free   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. How do i file a tax extension for free If a disregarded entity that becomes a partnership as a result of an increase in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed in Subsequent Elections, later, apply. How do i file a tax extension for free Example 4. How do i file a tax extension for free Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. How do i file a tax extension for free Alain does not contribute any portion of the $5,000 to the LLC. How do i file a tax extension for free Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. How do i file a tax extension for free The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. How do i file a tax extension for free Bart's buying a 50% interest in Alain's ownership interest in the LLC is treated as Bart's buying a 50% interest in each of the LLC's assets, which are treated as owned directly by Alain for federal income tax purposes. How do i file a tax extension for free Immediately thereafter, Alain and Bart are treated as contributing their respective interests in those assets to a partnership in exchange for ownership interests in the partnership. How do i file a tax extension for free Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. How do i file a tax extension for free Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. How do i file a tax extension for free Example 5. How do i file a tax extension for free Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. How do i file a tax extension for free The LLC uses all of the contributed cash in its business. How do i file a tax extension for free Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. How do i file a tax extension for free The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. How do i file a tax extension for free Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. How do i file a tax extension for free Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. How do i file a tax extension for free Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. How do i file a tax extension for free   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. How do i file a tax extension for free R. How do i file a tax extension for free B. How do i file a tax extension for free 8. How do i file a tax extension for free You can find Revenue Ruling 99-5 at www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/pub/irs-irbs/irb99-06. How do i file a tax extension for free pdf. How do i file a tax extension for free LLCs Classified as Corporations An LLC with either a single member or more than one member can elect to be classified as a corporation rather than be classified as a partnership or disregarded entity under the default rules discussed earlier. How do i file a tax extension for free File Form 8832, Entity Classification Election, to elect classification as a C corporation. How do i file a tax extension for free File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. How do i file a tax extension for free LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. How do i file a tax extension for free By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. How do i file a tax extension for free If the LLC elects to be classified as a corporation by filing Form 8832, a copy of the LLC's Form 8832 must be attached to the federal income tax return of each direct and indirect owner of the LLC for the tax year of the owner that includes the date on which the election took effect. How do i file a tax extension for free Example 6. How do i file a tax extension for free Classification as a corporation without an S election. How do i file a tax extension for free Wanda and Sylvester are members of an LLC. How do i file a tax extension for free They agree that the LLC should be classified as a corporation but do not want to elect to have the LLC be treated as an S corporation. How do i file a tax extension for free The LLC must file Form 8832. How do i file a tax extension for free Example 7. How do i file a tax extension for free Classification as a corporation with an S election. How do i file a tax extension for free Evelyn and Carol are members of an LLC. How do i file a tax extension for free They agree that the LLC should be classified as an S corporation. How do i file a tax extension for free The LLC must file Form 2553 instead of Form 8832. How do i file a tax extension for free If the LLC is classified as a corporation, it must file a corporation income tax return. How do i file a tax extension for free If it is a C corporation, it is taxed on its taxable income and distributions to the members are includible in the members' gross income to the extent of the corporation's earnings and profits (double taxation). How do i file a tax extension for free If it is an S corporation, the corporation is generally not subject to any income tax and the income, deductions, gains, losses, and credits of the corporation “pass through” to the members. How do i file a tax extension for free Corporations generally file either: Form 1120, U. How do i file a tax extension for free S. How do i file a tax extension for free Corporation Income Tax Return; or Form 1120S, U. How do i file a tax extension for free S. How do i file a tax extension for free Income Tax Return for an S Corporation. How do i file a tax extension for free For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. How do i file a tax extension for free For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. How do i file a tax extension for free S. How do i file a tax extension for free Income Tax Return for an S Corporation. How do i file a tax extension for free Subsequent Elections An LLC can elect to change its classification. How do i file a tax extension for free Generally, once an LLC has elected to change its classification, it cannot elect again to change it classification during the 60 months after the effective date of the election. How do i file a tax extension for free An election by a newly formed LLC that is effective on the date of formation is not considered a change for purposes of this limitation. How do i file a tax extension for free For more information and exceptions, see Regulations section 301. How do i file a tax extension for free 7701-3(c) and the Form 8832 instructions. How do i file a tax extension for free An election to change classification can have significant tax consequences based on the following transactions that are deemed to occur as a result of the election. How do i file a tax extension for free Partnership to corporation. How do i file a tax extension for free   An election to change classification from a partnership to a corporation will be treated as if the partnership contributed all of its assets and liabilities to the corporation in exchange for stock and the partnership then immediately liquidated by distributing the stock to its partners. How do i file a tax extension for free   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. How do i file a tax extension for free Corporation to partnership. How do i file a tax extension for free   An election to change classification from a corporation to a partnership will be treated as if the corporation distributed all of its assets and liabilities to its shareholders in liquidation and the shareholders then immediately contributed all of the distributed assets and liabilities to a new partnership. How do i file a tax extension for free   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. How do i file a tax extension for free Corporation to disregarded entity. How do i file a tax extension for free   An election to change classification from a corporation to a disregarded entity will be treated as if the corporation distributed all of its assets and liabilities to its single owner in liquidation. How do i file a tax extension for free   For more information, see Distributions to Shareholders in Publication 542. How do i file a tax extension for free Disregarded entity to corporation. How do i file a tax extension for free   An election to change classification from a disregarded entity to a corporation will be treated as if the owner of the disregarded entity contributed all of the assets and liabilities to the corporation in exchange for stock. How do i file a tax extension for free   For more information, see Property Exchanged for Stock in Publication 542. How do i file a tax extension for free How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. How do i file a tax extension for free Internal Revenue Service 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. How do i file a tax extension for free By selecting the method that is best for you, you will have quick and easy access to tax help. How do i file a tax extension for free Contacting your Taxpayer Advocate. How do i file a tax extension for free   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. How do i file a tax extension for free   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. How do i file a tax extension for free You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. How do i file a tax extension for free You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. How do i file a tax extension for free For more information, go to www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/advocate. How do i file a tax extension for free Low Income Taxpayer Clinics (LITCs). How do i file a tax extension for free   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. How do i file a tax extension for free The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. How do i file a tax extension for free Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. How do i file a tax extension for free It is available at www. How do i file a tax extension for free irs. How do i file a tax extension for free gov or at your local IRS office. How do i file a tax extension for free Small business workshops. How do i file a tax extension for free   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. How do i file a tax extension for free Workshops are sponsored and presented by IRS partners who are federal tax specialists. How do i file a tax extension for free Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. How do i file a tax extension for free Although most are free, some workshops have fees associated with them. How do i file a tax extension for free Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. How do i file a tax extension for free   For more information, visit www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/businesses/small. How do i file a tax extension for free Subscribe to e-news for small businesses. How do i file a tax extension for free   Join the e-News for Small Businesses mailing list to receive updates, reminders, and other information useful to small business owners and self employed individuals. How do i file a tax extension for free Visit the website at www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/businesses/small and click on “Subscribe to e-News. How do i file a tax extension for free ” Free tax services. How do i file a tax extension for free   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How do i file a tax extension for free It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How do i file a tax extension for free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How do i file a tax extension for free Internet. How do i file a tax extension for free You can access the IRS website at www. How do i file a tax extension for free irs. How do i file a tax extension for free gov 24 hours a day, 7 days a week, to: E-file your return. How do i file a tax extension for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How do i file a tax extension for free Check the status of your refund. How do i file a tax extension for free Go to www. How do i file a tax extension for free irs. How do i file a tax extension for free gov and click on Where's My Refund. How do i file a tax extension for free 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. How do i file a tax extension for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How do i file a tax extension for free Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How do i file a tax extension for free Download forms, instructions, and publications. How do i file a tax extension for free Order IRS products online. How do i file a tax extension for free Research your tax questions online. How do i file a tax extension for free Search publications online by topic or keyword. How do i file a tax extension for free View Internal Revenue Bulletins (IRBs) published in the last few years. How do i file a tax extension for free Figure your withholding allowances using the withholding calculator online at www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/individuals. How do i file a tax extension for free Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. How do i file a tax extension for free Sign up to receive local and national tax news by email. How do i file a tax extension for free Get information on starting and operating a small business. How do i file a tax extension for free Phone. How do i file a tax extension for free Many services are available by phone. How do i file a tax extension for free Ordering forms, instructions, and publications. How do i file a tax extension for free Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. How do i file a tax extension for free You should receive your order within 10 days. How do i file a tax extension for free Asking tax questions. How do i file a tax extension for free Call the IRS with your tax questions at 1-800-829-1040. How do i file a tax extension for free Solving problems. How do i file a tax extension for free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How do i file a tax extension for free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 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Tax Law Changes Related to National Disaster Relief

FS-2009-8, January 2009

(Updated June 21, 2010 — For information regarding the filing of 2009 income tax returns, refer to the last section of this document, "Reporting Losses from a Federally Declared Disaster Occurring in 2010.")

The National Disaster Relief Act of 2008, Subtitle B or Title VII of the Emergency Economic Stabilization Act of 2008, signed into law on Oct. 3, 2008, as Public Law 110-343, provides tax relief for victims of federally declared disasters occurring after
Dec. 31, 2007, and before Jan. 1, 2010.

Prior to enactment of the National Disaster Relief Act, when a major disaster struck, Congress would draft legislation providing targeted tax benefits for taxpayers affected by the disaster that were specific to that particular disaster.

The National Disaster Relief Act, which provides a broad package of tax benefits that may be used by anyone who is affected by a federally declared disaster, effectively replaces the strategy of providing targeted benefits for disaster victims in the weeks or months following the incident. Certain provisions of the National Disaster Relief Act of 2008 do not apply to the Midwestern disaster areas –– disasters affecting the Midwest that were declared from May 20, 2008 through July 31, 2008 –– because the Heartland and Hurricane Ike Disaster Relief Act, part of the same legislation that resulted in the National Disaster Relief Act, provides other tax benefits. See Publication 4492-B for detailed information on the tax benefits that apply to the Midwestern disaster areas. 

The National Disaster Relief Act provides the following tax benefits: 

  • Allows all taxpayers, not just those who itemize, to claim the casualty loss deduction regardless of the taxpayer’s adjusted gross income level;
  • Increases the amount by which all individual taxpayers must reduce their personal casualty losses from each casualty from $100 to $500 for taxable years beginning after Dec. 31, 2008. The reduction amount returns to $100 for taxable years beginning after Dec. 31, 2009;   
  • Removes the requirement that the net casualty loss deduction be allowed only if the casualty loss exceeds 10 percent of the taxpayer’s adjusted gross income;
  • Provides a five-year net operating loss (NOL) carryback for qualified natural disaster losses.
  • Waives certain mortgage revenue bond requirements for affected taxpayers and allows the bond proceeds to be used for rebuilding.

For business taxpayers, the Act also:   

  • Allows an affected business taxpayer to deduct certain qualified disaster cleanup expenses;
  • Allows an affected business taxpayer to deduct 50 percent of the cost of qualifying property in addition to the regular depreciation allowance that is normally available; and
  • Increases the limits that an affected business taxpayer can expense for qualifying section 179 property.

Major portions of the National Disaster Relief Act are highlighted below.

See Publication 547, Casualties, Disasters, and Thefts, for information necessary in preparing 2008 tax returns. 

Section 706: Losses Attributable to Federally Declared Disasters

Section 706 of the National Disaster Relief Act provides relief to individual taxpayers whose personal-use property was damaged or destroyed by a casualty in a federally declared disaster area. 

Under prior law, individuals who suffered casualty losses as a result of a Presidentially-declared disaster –– the term was redefined as “federally declared disaster” in the legislation –– were required to reduce the loss from each casualty event by $100 and reduce the total of their casualty losses for the tax year by 10 percent of their adjusted gross income. In addition, these individuals were required to claim their casualty losses as an itemized deduction. 

The new law removes the 10 percent of adjusted gross income limitation for net disaster losses and allows individuals to claim the net disaster losses even if they do not itemize their deductions. 

To qualify, a loss must be attributable to a federally declared disaster and occur in an area determined by the President to warrant federal assistance. A federally declared disaster is any disaster subsequently determined by the President to warrant assistance by the federal government under the Stafford Act. The deduction is limited to the “net disaster loss” which consists of the excess of personal casualty losses attributable to a federally declared disaster over personal casualty gains. The new law is effective for disasters declared in taxable years beginning after Dec. 31, 2007, and occurring before Jan. 1, 2010. Information on disaster declarations and the areas they encompass may be found at the Federal Emergency Management Agency (FEMA) Web site.

The new law also changes the amount by which all individual taxpayers must reduce their personal casualty losses from each casualty from $100 to $500. This change is effective for taxable years beginning after Dec. 31, 2008. The reduction amount returns to $100 for taxable years beginning after Dec. 31, 2009.   

For more information on these tax law changes, see Publication 547, Casualties, Disasters, and Thefts.

Section 712 provides that these changes to the law do not apply to the casualty losses in the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008. See Publication 4492-B for more information on the Midwestern disaster areas.

Section 707: Expensing of Qualified Disaster Expenses

Section 707 of the National Disaster Relief Act allows taxpayers to elect to currently deduct qualified disaster expenses in the tax year paid or incurred. Qualified disaster expenses consist of expenditures paid or incurred in connection with a trade or business or with business-related property that otherwise must be capitalized and that are:

  • For the abatement or control of hazardous substances that were released on account of a federally declared disaster;
  • Debris removal or demolition of structures on real property damaged or destroyed by a federally declared disaster; or
  • For the repair of business-related property damaged by a federally declared disaster. 

As previously explained, a federally declared disaster is any disaster subsequently determined by the President to warrant assistance by the federal government under the Stafford Act. This provision is effective for amounts paid or incurred after Dec. 31, 2007, in connection with disasters declared after that date and federally declared disasters occurring before Jan. 1, 2010. 

Section 712 provides that these changes to the law do not apply to the casualty losses in the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008

Section 708: Net Operating Losses Attributable to Federally Declared Disasters

In general, a net operating loss is carried back two years and carried forward 20. Section 708 of the National Disaster Relief Act allows taxpayers to carry back a qualified disaster loss five years. A qualified disaster loss is the lesser of the taxpayer’s net operating loss for the taxable year or the sum of the following:

  • The taxpayer’s losses allowable under section 165 of the Internal Revenue Code for the taxable year attributable to a federally declared disaster occurring before Jan. 1, 2010, and occurring in a disaster area; and
  • The taxpayer’s deduction for the taxable year for qualified disaster expenses allowable under section 198A(a) of the Internal Revenue Code (or the amount that would have been allowable if the taxpayer deducted qualified disaster expenses). 

A qualified disaster loss is treated a net operating loss that is separate from the taxpayer’s regular NOL. 

Section 708 also includes a provision that allows taxpayers to elect to disregard the five-year carryback rule for their qualified disaster loss. . 

Finally, Section 708 provides an exception to the general rule that a taxpayer may use an alternative minimum tax (AMT) net operating loss deduction to offset only 90 percent of the taxpayer’s alternative minimum taxable income. Section 708 provides that the 90-percent limit does not apply to the portion of the AMT net operating loss deduction attributable to a qualified disaster loss. 

These rules apply to disasters declared in taxable years beginning after Dec. 31, 2007.  

Section 712 provides that these changes to the law do not apply to the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008.

Section 709: Waiver of Certain Mortgage Revenue Bond Requirements Following Federally Declared Disasters

Section 709 of the National Disaster Relief Act adds new paragraph 12 to section 143(k) of the Internal Revenue Code, which waives certain mortgage revenue bond requirements otherwise applicable where an affected taxpayer’s principal residence is destroyed or damaged as a result of a federally declared disaster. An earlier law, the Housing Assistance Tax Act of 2008 enacted on June 30, 2008, also added a different §143(k)(12) to the Code. So currently there are two §143(k)(12)s in the Code.

New Code section 143(k)(12)(A) provides that, at the election of the taxpayer, if a person’s principal residence is destroyed –– the home is rendered unsafe for use as a result of a federally declared disaster occurring between Dec. 31, 2007 and Jan. 1, 2010, or the home is demolished or relocated because of an order issued as a result of such federally declared disaster occurring during such timeframe –– then for two years following the date of such disaster, the three-year requirement of section 143(d)(1) does not apply and the purchase price requirement is relaxed. Accordingly, such person may receive a mortgage loan financed with the proceeds of tax exempt qualified mortgage bonds regardless of whether he owned his principal residence within three years of receiving such mortgage loan, and such mortgage loan may be for the acquisition of a home which costs 110 percent of the average area purchase price. 

New Code section 143(k)(12)(B) provides that, at the election of the taxpayer, if a person’s principal residence is damaged as a result of a federally declared disaster occurring after Dec. 31, 2007, and before Jan. 1, 2010, any loan taken by such person to repair or reconstruct such residence in an amount equal to the lesser of the cost of such repair or reconstruction or $150,000 may be treated as a qualified rehabilitation loan and thus may be financed using the proceeds of tax-exempt qualified mortgage bonds. An election, once made, cannot be revoked unless permission is granted by the Secretary. 

Section 709 further provides that a taxpayer who makes a section 143(k)(12) election  may not also elect to apply the special rules for residences located in disaster areas found in Code section 143(k)(11). The special rules found in Code section 143(k)(11) allow taxpayers to use the proceeds of tax exempt qualified mortgage bonds issued between May 1, 2008, and Jan. 1, 2010, to finance mortgage loans for residences located in disaster areas for two years from the date of the applicable disaster declaration without regard to the three-year requirement by treating the residence as if it were a targeted area residence for purposes of the purchase price requirement and the income requirements. This provision, unlike § 143(k)(12), does not limit the financing only to those taxpayers whose homes were damaged by the disaster.

Section 712 provides that these changes to the law do not apply to the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008.

Section 710: Special Depreciation Allowance for Qualified Disaster Property

Section 710 of the National Disaster Relief Act provides a special 50 percent depreciation allowance for purchases of qualified disaster assistance property. It allows taxpayers to deduct 50 percent of the cost of qualified disaster assistance property in addition to the regular depreciation allowance that is normally available.

This new special “bonus depreciation” allowance applies to most types of tangible personal property and computer software acquired on or after the date on which the federally declared disaster occurs, and placed in service on or before Dec. 31 of the third year following the date on which the federally declared disaster occurs. In addition, the new bonus depreciation allowance applies to most nonresidential real property and residential rental property acquired on or after the date on which the federally declared disaster occurs, and placed in service on or before Dec. 31 of the fourth year following the date on which the federally declared disaster occurs.

To qualify for the new bonus depreciation allowance, 80 percent or more of the use of the property must be in the disaster area and in the active conduct of a trade or business by the taxpayer in that disaster area. Also, the property owner must rehabilitate property damaged, or replace property destroyed or condemned, as a result of the federally declared disaster and must be similar in nature to, and located in the same county as, the property being rehabilitated or replaced.

Section 711: Increased Expensing for Qualified Disaster Assistance Property

In general, a taxpayer may elect to expense up to a certain amount or dollar limit of section 179 property placed in service during the tax year. However, this dollar limit is reduced, but not below zero, if the cost of section 179 property placed in service during that year exceeds a certain amount, or reduced dollar limit. For 2008, the dollar limit is $250,000 and the reduced dollar limit is $800,000.

Section 711 of the National Disaster Relief Act increases the limits that businesses can expense for qualified section 179 disaster assistance property. Generally, the new law increases the dollar limit that is normally available for a particular tax year by the lesser of $100,000, or the cost of qualified section 179 disaster assistance property placed in service during that year. Also, the new law generally increases the reduced dollar limit that is normally available for a particular year by the lesser of $600,000, or the cost of qualified section 179 disaster assistance property placed in service during that year.    

Qualified section 179 disaster assistance property is section 179 property that is qualified disaster assistance property for purposes of the new bonus depreciation allowance provided under section 710 of the National Disaster Relief Act. Section 179 property is most types of tangible personal property and off-the-shelf computer software.

The new law did not change the amount that a taxpayer can elect to expense for certain sport utility vehicles and certain other vehicles placed in service during the tax year.  Accordingly, a taxpayer cannot elect to expense more than $25,000 of the cost of these types of vehicles.

Section 712: Coordination with Heartland Disaster Relief

Section 712 of the National Disaster Relief Act explains that certain provisions contained in the National Disaster Relief Act do not apply to the Midwestern Disaster Areas. For information specific to the Midwestern Disaster Areas, see Publication 4492-B.

Reporting Losses from a Federally Declared Disaster Occurring in 2010

The National Disaster Relief Act of 2008, Subtitle B or Title VII of the Emergency Economic Stabilization Act of 2008, provided enhanced tax relief for victims of federally declared disasters occurring after Dec. 31, 2007, and before Jan. 1, 2010. Those provisions are not effective for disasters occurring after Dec. 31, 2009. Legislation extending the provisions to disasters occurring before Jan. 1, 2011, has been proposed but has not yet been signed into law.

Because the enhanced casualty loss provisions are not effective for federally declared disasters occurring after Dec. 31, 2009, taxpayers affected by federally declared disasters in 2010 may take the loss into account for tax year 2009. See Page 12 of the 2009 version of Publication 547 for information on elections to deduct disaster losses in the year preceding the disaster year, including the time limits on making such elections.

This means, if you are an affected taxpayer with respect to a federally declared disaster occurring after Dec. 31, 2009, you may claim the loss on your 2009 income tax return. Claiming a loss on your 2009 return will allow you to take advantage of the National Disaster Relief Act provisions effective for tax year 2009. 

Page Last Reviewed or Updated: 20-Mar-2014

The How Do I File A Tax Extension For Free

How do i file a tax extension for free 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). How do i file a tax extension for free Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. How do i file a tax extension for free Laundering means converting “dirty” or illegally-gained money to “clean” money. How do i file a tax extension for free The government can often trace this laundered money through the payments you report. How do i file a tax extension for free Laws passed by Congress require you to report these payments. How do i file a tax extension for free 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. How do i file a tax extension for free The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. How do i file a tax extension for free 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. How do i file a tax extension for free 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. How do i file a tax extension for free Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. How do i file a tax extension for free However, you do not have to file Form 8300 if the transaction is not related to your trade or business. How do i file a tax extension for free 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. How do i file a tax extension for free Transaction defined. How do i file a tax extension for free    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. How do i file a tax extension for free Person defined. How do i file a tax extension for free   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. How do i file a tax extension for free   Exempt organizations, including employee plans, are also “persons. How do i file a tax extension for free ” 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. How do i file a tax extension for free Foreign transactions. How do i file a tax extension for free   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. How do i file a tax extension for free 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. How do i file a tax extension for free Bail received by court clerks. How do i file a tax extension for free   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. How do i file a tax extension for free For more information about the rules that apply to court clerks, see Section 1. How do i file a tax extension for free 6050I-2 of the Income Tax Regulations. How do i file a tax extension for free 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). How do i file a tax extension for free 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. How do i file a tax extension for free Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. How do i file a tax extension for free ” Cash does not include a check drawn on an individual's personal account. How do i file a tax extension for free 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. How do i file a tax extension for free 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. How do i file a tax extension for free Example 1. How do i file a tax extension for free You are a coin dealer. How do i file a tax extension for free Bob Green buys gold coins from you for $13,200. How do i file a tax extension for free He pays for them with $6,200 in U. 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How do i file a tax extension for free You are a boat dealer. How do i file a tax extension for free Emily Jones buys a boat from you for $16,500. How do i file a tax extension for free She pays for it with a cashier's check payable to you in the amount of $16,500. How do i file a tax extension for free The cashier's check is not treated as cash because its face amount is more than $10,000. How do i file a tax extension for free You do not have to file Form 8300 for this transaction. How do i file a tax extension for free 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. How do i file a tax extension for free 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). How do i file a tax extension for free For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. How do i file a tax extension for free The car is a consumer durable even if you sell it to a buyer who will use it in a business. How do i file a tax extension for free A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). How do i file a tax extension for free 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. How do i file a tax extension for free 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. How do i file a tax extension for free Example. How do i file a tax extension for free You are a travel agent. How do i file a tax extension for free Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. How do i file a tax extension for free He also asks you to book hotel rooms and admission tickets for the group. How do i file a tax extension for free In payment, he gives you two money orders, each for $6,000. How do i file a tax extension for free You have received more than $10,000 cash in this designated reporting transaction. How do i file a tax extension for free You must file Form 8300. How do i file a tax extension for free Retail sale. How do i file a tax extension for free   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. How do i file a tax extension for free   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. How do i file a tax extension for free This includes any sales of items that will be resold. How do i file a tax extension for free Broker or intermediary. How do i file a tax extension for free   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. How do i file a tax extension for free 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. How do i file a tax extension for free Exception for certain bank loans. How do i file a tax extension for free   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. How do i file a tax extension for free 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. How do i file a tax extension for free Example. How do i file a tax extension for free You are a car dealer. How do i file a tax extension for free Mandy White buys a new car from you for $11,500. How do i file a tax extension for free She pays you with $2,000 of U. How do i file a tax extension for free S. How do i file a tax extension for free currency and a cashier's check for $9,500 payable to you and her. How do i file a tax extension for free 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. How do i file a tax extension for free For this reason, the cashier's check is not treated as cash. How do i file a tax extension for free You do not have to file Form 8300 for the transaction. How do i file a tax extension for free Exception for certain installment sales. How do i file a tax extension for free   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). How do i file a tax extension for free 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. How do i file a tax extension for free Exception for certain down payment plans. How do i file a tax extension for free   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. How do i file a tax extension for free 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. How do i file a tax extension for free You receive it more than 60 days before the date of sale. How do i file a tax extension for free 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. How do i file a tax extension for free Exception for travel and entertainment. How do i file a tax extension for free   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. How do i file a tax extension for free 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. How do i file a tax extension for free You receive it more than 60 days before the date on which the final payment is due. How do i file a tax extension for free 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. How do i file a tax extension for free Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. How do i file a tax extension for free If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. How do i file a tax extension for free If you do not know a person's TIN, you have to ask for it. How do i file a tax extension for free You may be subject to penalties for an incorrect or missing TIN. How do i file a tax extension for free There are three types of TINs. How do i file a tax extension for free The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). How do i file a tax extension for free 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). How do i file a tax extension for free An ITIN has nine digits, similar to an SSN. How do i file a tax extension for free The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). How do i file a tax extension for free Exception. How do i file a tax extension for free   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. How do i file a tax extension for free S. How do i file a tax extension for free 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. How do i file a tax extension for free 1441-1(e)(2) or (3) or 1. How do i file a tax extension for free 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. How do i file a tax extension for free 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. How do i file a tax extension for free S. How do i file a tax extension for free citizen or resident. How do i file a tax extension for free 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. How do i file a tax extension for free 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. How do i file a tax extension for free 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. How do i file a tax extension for free Because they total $12,000 (more than $10,000), you must file Form 8300. How do i file a tax extension for free More than 24 hours between transactions. How do i file a tax extension for free   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. How do i file a tax extension for free   For example, you are a travel agent. How do i file a tax extension for free A client pays you $8,000 in cash for a trip. How do i file a tax extension for free Two days later, the same client pays you $3,000 more in cash to include another person on the trip. How do i file a tax extension for free These are related transactions, and you must file Form 8300 to report them. How do i file a tax extension for free 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. How do i file a tax extension for free 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. How do i file a tax extension for free If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. How do i file a tax extension for free Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. How do i file a tax extension for free When, Where, and What To File The amount you receive and when you receive it determine when you must file. How do i file a tax extension for free Generally, you must file Form 8300 within 15 days after receiving a payment. How do i file a tax extension for free 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. How do i file a tax extension for free More than one payment. How do i file a tax extension for free   In some transactions, the buyer may arrange to pay you in cash installment payments. How do i file a tax extension for free If the first payment is more than $10,000, you must file Form 8300 within 15 days. How do i file a tax extension for free 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. How do i file a tax extension for free When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. How do i file a tax extension for free   After you file Form 8300, you must start a new count of cash payments received from that buyer. How do i file a tax extension for free 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. How do i file a tax extension for free You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. How do i file a tax extension for free   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. How do i file a tax extension for free Example. How do i file a tax extension for free On January 10, you receive a cash payment of $11,000. How do i file a tax extension for free 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. How do i file a tax extension for free By January 25, you must file a Form 8300 for the $11,000 payment. How do i file a tax extension for free By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. How do i file a tax extension for free Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. How do i file a tax extension for free Complete the form in its entirety (Parts I-IV) and include the amended information. How do i file a tax extension for free Do not attach a copy of the original report. How do i file a tax extension for free Where to file. How do i file a tax extension for free   Mail the form to the address given in the Form 8300 instructions. How do i file a tax extension for free Required statement to buyer. How do i file a tax extension for free   You must give a written or electronic statement to each person named on any Form 8300 you must file. How do i file a tax extension for free You can give the statement electronically only if the recipient agrees to receive it in that format. How do i file a tax extension for free 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. How do i file a tax extension for free It must state that you are also reporting this information to the IRS. How do i file a tax extension for free   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. How do i file a tax extension for free    You must keep a copy of every Form 8300 you file for 5 years. How do i file a tax extension for free Examples Example 1. How do i file a tax extension for free Pat Brown is the sales manager for Small Town Cars. How do i file a tax extension for free On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. How do i file a tax extension for free Pat asks for identification from Jane to get the necessary information to complete Form 8300. How do i file a tax extension for free A filled-in form is shown in this publication. How do i file a tax extension for free Pat must mail the form to the address shown in the form's instructions by January 21, 2009. How do i file a tax extension for free He must also send a statement to Jane by January 31, 2010. How do i file a tax extension for free Example 2. How do i file a tax extension for free 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. How do i file a tax extension for free 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). How do i file a tax extension for free Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. How do i file a tax extension for free However, he could report it if he felt it was a suspicious transaction. How do i file a tax extension for free 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. How do i file a tax extension for free 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). How do i file a tax extension for free 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. How do i file a tax extension for free 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. How do i file a tax extension for free These dollar amounts are based on Section 3571 of Title 18 of the U. How do i file a tax extension for free S. How do i file a tax extension for free Code. How do i file a tax extension for free 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. How do i file a tax extension for free This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. How do i file a tax extension for free Structuring means breaking up a large cash transaction into small cash transactions. How do i file a tax extension for free 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. How do i file a tax extension for free By selecting the method that is best for you, you will have quick and easy access to tax help. How do i file a tax extension for free Free help with your return. How do i file a tax extension for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. How do i file a tax extension for free 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. How do i file a tax extension for free 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. How do i file a tax extension for free To find the nearest VITA or TCE site, visit IRS. How do i file a tax extension for free gov or call 1-800-906-9887 or 1-800-829-1040. How do i file a tax extension for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do i file a tax extension for free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. How do i file a tax extension for free aarp. How do i file a tax extension for free org/money/taxaide. How do i file a tax extension for free   For more information on these programs, go to IRS. How do i file a tax extension for free gov and enter keyword “VITA” in the upper right-hand corner. How do i file a tax extension for free Internet. How do i file a tax extension for free You can access the IRS website at IRS. How do i file a tax extension for free gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. How do i file a tax extension for free Go to IRS. How do i file a tax extension for free gov and click on Where's My Refund. How do i file a tax extension for free 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. How do i file a tax extension for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How do i file a tax extension for free 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. How do i file a tax extension for free E-file your return. How do i file a tax extension for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How do i file a tax extension for free Download forms, including talking tax forms, instructions, and publications. How do i file a tax extension for free Order IRS products online. How do i file a tax extension for free Research your tax questions online. How do i file a tax extension for free Search publications online by topic or keyword. How do i file a tax extension for free Use the online Internal Revenue Code, regulations, or other official guidance. How do i file a tax extension for free View Internal Revenue Bulletins (IRBs) published in the last few years. How do i file a tax extension for free Figure your withholding allowances using the withholding calculator online at  www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/individuals. How do i file a tax extension for free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/individuals. How do i file a tax extension for free Sign up to receive local and national tax news by email. How do i file a tax extension for free Get information on starting and operating a small business. How do i file a tax extension for free Phone. How do i file a tax extension for free Many services are available by phone. How do i file a tax extension for free   Ordering forms, instructions, and publications. How do i file a tax extension for free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How do i file a tax extension for free You should receive your order within 10 days. How do i file a tax extension for free Asking tax questions. How do i file a tax extension for free Call the IRS with your tax questions at 1-800-829-1040. How do i file a tax extension for free Solving problems. How do i file a tax extension for free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How do i file a tax extension for free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How do i file a tax extension for free Call your local Taxpayer Assistance Center for an appointment. How do i file a tax extension for free To find the number, go to www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How do i file a tax extension for free TTY/TDD equipment. How do i file a tax extension for free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How do i file a tax extension for free TeleTax topics. How do i file a tax extension for free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How do i file a tax extension for free Refund information. How do i file a tax extension for free You can check the status of your refund on the new IRS phone app. How do i file a tax extension for free Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. How do i file a tax extension for free IRS2Go is a new way to provide you with information and tools. How do i file a tax extension for free 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). How do i file a tax extension for free 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. How do i file a tax extension for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How do i file a tax extension for free 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. How do i file a tax extension for free 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. How do i file a tax extension for free Other refund information. How do i file a tax extension for free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. How do i file a tax extension for free Evaluating the quality of our telephone services. How do i file a tax extension for free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How do i file a tax extension for free One method is for a second IRS representative to listen in on or record random telephone calls. How do i file a tax extension for free Another is to ask some callers to complete a short survey at the end of the call. How do i file a tax extension for free Walk-in. How do i file a tax extension for free Many products and services are available on a walk-in basis. How do i file a tax extension for free   Products. How do i file a tax extension for free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How do i file a tax extension for free 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. How do i file a tax extension for free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How do i file a tax extension for free Services. How do i file a tax extension for free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How do i file a tax extension for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How do i file a tax extension for free 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. How do i file a tax extension for free No appointment is necessary—just walk in. How do i file a tax extension for free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How do i file a tax extension for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How do i file a tax extension for free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How do i file a tax extension for free All other issues will be handled without an appointment. How do i file a tax extension for free To find the number of your local office, go to www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How do i file a tax extension for free Mail. How do i file a tax extension for free You can send your order for forms, instructions, and publications to the address below. How do i file a tax extension for free You should receive a response within 10 days after your request is received. How do i file a tax extension for free  Internal Revenue Service 1201 N. How do i file a tax extension for free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How do i file a tax extension for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How do i file a tax extension for free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How do i file a tax extension for free 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. How do i file a tax extension for free Remember, the worst thing you can do is nothing at all. How do i file a tax extension for free   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. How do i file a tax extension for free You face (or your business is facing) an immediate threat of adverse action. How do i file a tax extension for free 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. How do i file a tax extension for free   If you qualify for our help, we’ll do everything we can to get your problem resolved. How do i file a tax extension for free You will be assigned to one advocate who will be with you at every turn. How do i file a tax extension for free We have offices in every state, the District of Columbia, and Puerto Rico. How do i file a tax extension for free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. How do i file a tax extension for free And our services are always free. How do i file a tax extension for free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How do i file a tax extension for free Our tax toolkit at www. How do i file a tax extension for free TaxpayerAdvocate. How do i file a tax extension for free irs. How do i file a tax extension for free gov can help you understand these rights. How do i file a tax extension for free   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. How do i file a tax extension for free irs. How do i file a tax extension for free gov/advocate. How do i file a tax extension for free You can also call our toll-free number at 1-877-777-4778. How do i file a tax extension for free   TAS also handles large-scale or systemic problems that affect many taxpayers. How do i file a tax extension for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/advocate. How do i file a tax extension for free Low Income Taxpayer Clinics (LITCs). How do i file a tax extension for free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How do i file a tax extension for free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How do i file a tax extension for free 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. How do i file a tax extension for free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How do i file a tax extension for free For more information and to find a clinic near you, see the LITC page on www. How do i file a tax extension for free irs. How do i file a tax extension for free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How do i file a tax extension for free This publication is also available by calling 1-800-829-3676 or at your local IRS office. 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How do i file a tax extension for free DVD for tax products. How do i file a tax extension for free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How do i file a tax extension for free Prior-year forms, instructions, and publications. How do i file a tax extension for free Tax Map: an electronic research tool and finding aid. How do i file a tax extension for free Tax law frequently asked questions. How do i file a tax extension for free Tax Topics from the IRS telephone response system. How do i file a tax extension for free Internal Revenue Code—Title 26 of the U. How do i file a tax extension for free S. How do i file a tax extension for free Code. How do i file a tax extension for free Links to other Internet based Tax Research Materials. How do i file a tax extension for free Fill-in, print, and save features for most tax forms. How do i file a tax extension for free Internal Revenue Bulletins. 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