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Income Tax Return

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Income Tax Return

Income tax return 1. Income tax return   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. Income tax return Generally, each year you will report all income and deduct all out-of-pocket expenses in full. Income tax return The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. Income tax return If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). Income tax return Rental Income In most cases, you must include in your gross income all amounts you receive as rent. Income tax return Rental income is any payment you receive for the use or occupation of property. Income tax return In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. Income tax return When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. Income tax return Most individual taxpayers use the cash method. Income tax return Cash method. Income tax return   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. Income tax return You constructively receive income when it is made available to you, for example, by being credited to your bank account. Income tax return Accrual method. Income tax return    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. Income tax return You generally deduct your expenses when you incur them, rather than when you pay them. Income tax return More information. Income tax return   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. Income tax return Types of Income The following are common types of rental income. Income tax return Advance rent. Income tax return   Advance rent is any amount you receive before the period that it covers. Income tax return Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. Income tax return Example. Income tax return On March 18, 2013, you signed a 10-year lease to rent your property. Income tax return During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. Income tax return You must include $19,200 in your rental income in the first year. Income tax return Canceling a lease. Income tax return   If your tenant pays you to cancel a lease, the amount you receive is rent. Income tax return Include the payment in your income in the year you receive it regardless of your method of accounting. Income tax return Expenses paid by tenant. Income tax return   If your tenant pays any of your expenses, those payments are rental income. Income tax return Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. Income tax return For more information, see Rental Expenses , later. Income tax return Example 1. Income tax return Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. Income tax return Under the terms of the lease, your tenant does not have to pay this bill. Income tax return Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. Income tax return You can deduct the utility payment made by your tenant as a rental expense. Income tax return Example 2. Income tax return While you are out of town, the furnace in your rental property stops working. Income tax return Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. Income tax return Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. Income tax return You can deduct the repair payment made by your tenant as a rental expense. Income tax return Property or services. Income tax return   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. Income tax return   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. Income tax return Example. Income tax return Your tenant is a house painter. Income tax return He offers to paint your rental property instead of paying 2 months rent. Income tax return You accept his offer. Income tax return Include in your rental income the amount the tenant would have paid for 2 months rent. Income tax return You can deduct that same amount as a rental expense for painting your property. Income tax return Security deposits. Income tax return   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. Income tax return But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. Income tax return    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. Income tax return Include it in your income when you receive it. Income tax return Other Sources of Rental Income Lease with option to buy. Income tax return   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. Income tax return If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. Income tax return Part interest. Income tax return   If you own a part interest in rental property, you must report your part of the rental income from the property. Income tax return Rental of property also used as your home. Income tax return   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. Income tax return However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. Income tax return See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Income tax return Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. Income tax return Personal use of rental property. Income tax return   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Income tax return Also, your rental expense deductions may be limited. Income tax return See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Income tax return Part interest. Income tax return   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. Income tax return Example. Income tax return Roger owns a one-half undivided interest in a rental house. Income tax return Last year he paid $968 for necessary repairs on the property. Income tax return Roger can deduct $484 (50% × $968) as a rental expense. Income tax return He is entitled to reimbursement for the remaining half from the co-owner. Income tax return When To Deduct You generally deduct your rental expenses in the year you pay them. Income tax return If you use the accrual method, see Publication 538 for more information. Income tax return Types of Expenses Listed below are the most common rental expenses. Income tax return Advertising. Income tax return Auto and travel expenses. Income tax return Cleaning and maintenance. Income tax return Commissions. Income tax return Depreciation. Income tax return Insurance. Income tax return Interest (other). Income tax return Legal and other professional fees. Income tax return Local transportation expenses. Income tax return Management fees. Income tax return Mortgage interest paid to banks, etc. Income tax return Points. Income tax return Rental payments. Income tax return Repairs. Income tax return Taxes. Income tax return Utilities. Income tax return Some of these expenses, as well as other less common ones, are discussed below. Income tax return Depreciation. Income tax return   Depreciation is a capital expense. Income tax return It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. Income tax return   You can begin to depreciate rental property when it is ready and available for rent. Income tax return See Placed in Service under When Does Depreciation Begin and End in chapter 2. Income tax return Insurance premiums paid in advance. Income tax return   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. Income tax return You cannot deduct the total premium in the year you pay it. Income tax return See chapter 6 of Publication 535 for information on deductible premiums. Income tax return Interest expense. Income tax return   You can deduct mortgage interest you pay on your rental property. Income tax return When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Income tax return Chapter 4 of Publication 535 explains mortgage interest in detail. Income tax return Expenses paid to obtain a mortgage. Income tax return   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. Income tax return These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. Income tax return Form 1098, Mortgage Interest Statement. Income tax return   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. Income tax return If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. Income tax return Attach a statement to your return showing the name and address of the other person. Income tax return On the dotted line next to line 13, enter “See attached. Income tax return ” Legal and other professional fees. Income tax return   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. Income tax return For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. Income tax return You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. Income tax return Local benefit taxes. Income tax return   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. Income tax return These charges are nondepreciable capital expenditures and must be added to the basis of your property. Income tax return However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. Income tax return Local transportation expenses. Income tax return   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. Income tax return However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. Income tax return See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Income tax return   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. Income tax return For 2013, the standard mileage rate for business use is 56. Income tax return 5 cents per mile. Income tax return For more information, see chapter 4 of Publication 463. Income tax return    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. Income tax return In addition, you must complete Form 4562, Part V, and attach it to your tax return. Income tax return Pre-rental expenses. Income tax return   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. Income tax return Rental of equipment. Income tax return   You can deduct the rent you pay for equipment that you use for rental purposes. Income tax return However, in some cases, lease contracts are actually purchase contracts. Income tax return If so, you cannot deduct these payments. Income tax return You can recover the cost of purchased equipment through depreciation. Income tax return Rental of property. Income tax return   You can deduct the rent you pay for property that you use for rental purposes. Income tax return If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. Income tax return Travel expenses. Income tax return   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. Income tax return You must properly allocate your expenses between rental and nonrental activities. Income tax return You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. Income tax return The cost of improvements is recovered by taking depreciation. Income tax return For information on travel expenses, see chapter 1 of Publication 463. Income tax return    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. Income tax return Uncollected rent. Income tax return   If you are a cash basis taxpayer, do not deduct uncollected rent. Income tax return Because you have not included it in your income, it is not deductible. Income tax return   If you use an accrual method, report income when you earn it. Income tax return If you are unable to collect the rent, you may be able to deduct it as a business bad debt. Income tax return See chapter 10 of Publication 535 for more information about business bad debts. Income tax return Vacant rental property. Income tax return   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. Income tax return However, you cannot deduct any loss of rental income for the period the property is vacant. Income tax return Vacant while listed for sale. Income tax return   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. Income tax return If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. Income tax return Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. Income tax return These charges are also called loan origination fees, maximum loan charges, or premium charges. Income tax return Any of these charges (points) that are solely for the use of money are interest. Income tax return Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. Income tax return The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. Income tax return In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). Income tax return The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. Income tax return If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. Income tax return De minimis OID. Income tax return   The OID is de minimis if it is less than one-fourth of 1% (. Income tax return 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). Income tax return   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. Income tax return On a constant-yield basis over the term of the loan. Income tax return On a straight line basis over the term of the loan. Income tax return In proportion to stated interest payments. Income tax return In its entirety at maturity of the loan. Income tax return You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. Income tax return Example. Income tax return Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. Income tax return The loan is to be repaid over 30 years. Income tax return During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. Income tax return When the loan was made, she paid $1,500 in points to the lender. Income tax return The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. Income tax return Carol determines that the points (OID) she paid are de minimis based on the following computation. Income tax return Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. Income tax return 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). Income tax return Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. Income tax return Under the straight line method, she can deduct $50 each year for 30 years. Income tax return Constant-yield method. Income tax return   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. Income tax return   You figure your deduction for the first year in the following manner. Income tax return Determine the issue price of the loan. Income tax return If you paid points on the loan, the issue price generally is the difference between the principal and the points. Income tax return Multiply the result in (1) by the yield to maturity (defined later). Income tax return Subtract any qualified stated interest payments (defined later) from the result in (2). Income tax return This is the OID you can deduct in the first year. Income tax return Yield to maturity (YTM). Income tax return   This rate is generally shown in the literature you receive from your lender. Income tax return If you do not have this information, consult your lender or tax advisor. Income tax return In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. Income tax return Qualified stated interest (QSI). Income tax return   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. Income tax return Example—Year 1. Income tax return The facts are the same as in the previous example. Income tax return The yield to maturity on Carol's loan is 10. Income tax return 2467%, compounded annually. Income tax return She figured the amount of points (OID) she could deduct in 2013 as follows. Income tax return Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . Income tax return 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. Income tax return To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. Income tax return Then follow steps (2) and (3), earlier. Income tax return Example—Year 2. Income tax return Carol figured the deduction for 2014 as follows. Income tax return Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . Income tax return 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. Income tax return    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. Income tax return A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. Income tax return However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. Income tax return Points when loan refinance is more than the previous outstanding balance. Income tax return   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Income tax return For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. Income tax return Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. Income tax return Improvements. Income tax return   You must capitalize any expense you pay to improve your rental property. Income tax return An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. Income tax return Betterments. Income tax return   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. Income tax return Restoration. Income tax return   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. Income tax return Adaptation. Income tax return   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. Income tax return Separate the costs of repairs and improvements, and keep accurate records. Income tax return You will need to know the cost of improvements when you sell or depreciate your property. Income tax return The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. Income tax return Table 1-1. Income tax return Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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Federal Legislative Branch

The legislative branch is the law making branch of government made up of the Senate, the House of Representatives, and agencies that support Congress.

U.S. Congress

Legislative Process Overview

Learn how the US Congress works to create laws.

Show Video Transcript

Article I of the U.S. Constitution grants all legislative powers to a bicameral Congress: a House of Representatives and a Senate that are the result of a “Great Compromise” seeking to balance the effects of popular majorities with the interests of the states. Our system currently provides for a two-year term of office for House members from the 435 population-based districts. In the Senate, voters of each state elect two Senators, who serve 6-year terms that overlap (such that only one-third of the chamber is up for election in any given election cycle).

The two chambers are fundamentally equal in their legislative roles and functions. Only the House can originate revenue legislation, and only the Senate confirms presidential nominations and approves treaties, but the enactment of law always requires both chambers to separately agree to the same bill in the same form before presenting it to the President.

Because each chamber has the constitutional authority to make its own rules, the House and Senate have developed some very different ways of processing legislation, perhaps partially flowing from their constitutional differences. In general, House rules and practices allow a numerical majority to process legislation relatively quickly. Senate rules and procedures, on the other hand, favor deliberation over quick action, as they provide significant procedural leverage to individual Senators.

Congressional action is typically planned and coordinated by party leaders in each chamber, who have been chosen by members of their own caucus or conference – that is, the group of members in a chamber who share a party affiliation. Majority party leaders in the House have important powers and prerogatives to effectively set the policy agenda and decide which proposals will receive floor consideration. In the Senate, the leader of the majority party is generally expected to propose items for consideration, but formal tools that allow a numerical majority to take action are few. Instead, majority party leadership typically must negotiate with minority party leaders (and often all Senators) to effectively conduct Senate floor action.

In both chambers, much of the policy expertise resides in the standing committees – panels of members from both parties that typically take the lead in developing and assessing legislation. Members typically serve on a small number of committees, often for many years, allowing them to become highly knowledgeable in certain policy areas. All committees are chaired by a member of the majority party, though chairs often work closely with the committee’s ranking member, the most senior member of the minority party on the committee. In almost all cases, the ratio of majority party to minority party members on a committee roughly reflects the overall partisan ratio in the congressional chamber.

Committee members and staff focus much of their time on drafting and considering legislative proposals, but committees engage in other activities, as well. Once law is enacted, Congress has the prerogative and responsibility to provide oversight of policy implementation, and its committees take the lead in this effort. Both chambers provide their committees with significant powers and latitude for oversight and investigations into questions of public policy and its effects.

While the engine of legislative ideas and action is Congress itself, the President has influence in the legislative process, as well. The President recommends an annual budget for federal agencies and often suggests legislation. Perhaps more significantly, the power to veto legislation can affect the content of bills passed by Congress. Since it is quite unusual for law to be enacted over a presidential veto, Congress typically must accommodate the president’s position on proposed policies.

The process by which a bill becomes law is rarely predictable and can vary significantly from bill to bill. In fact, for many bills, the process will not follow the sequence of congressional stages that are often understood to make up the legislative process. The presentations on specific topics that follow present a more detailed look at each of the common stages through which a bill may move, but keep in mind that complications and variations abound in practice.

The Income Tax Return

Income tax return 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). Income tax return Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Income tax return Laundering means converting “dirty” or illegally-gained money to “clean” money. Income tax return The government can often trace this laundered money through the payments you report. Income tax return Laws passed by Congress require you to report these payments. Income tax return 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. Income tax return The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Income tax return 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. Income tax return 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. Income tax return Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Income tax return However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Income tax return 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. Income tax return Transaction defined. Income tax return    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. Income tax return Person defined. Income tax return   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Income tax return   Exempt organizations, including employee plans, are also “persons. Income tax return ” 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. Income tax return Foreign transactions. Income tax return   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. Income tax return 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. Income tax return Bail received by court clerks. Income tax return   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. Income tax return For more information about the rules that apply to court clerks, see Section 1. Income tax return 6050I-2 of the Income Tax Regulations. Income tax return 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). Income tax return 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. Income tax return Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Income tax return ” Cash does not include a check drawn on an individual's personal account. Income tax return 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. Income tax return 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. Income tax return Example 1. Income tax return You are a coin dealer. Income tax return Bob Green buys gold coins from you for $13,200. Income tax return He pays for them with $6,200 in U. Income tax return S. Income tax return currency and a cashier's check having a face amount of $7,000. Income tax return The cashier's check is treated as cash. Income tax return You have received more than $10,000 cash and must file Form 8300 for this transaction. Income tax return Example 2. Income tax return You are a retail jeweler. Income tax return Mary North buys an item of jewelry from you for $12,000. Income tax return She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Income tax return Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Income tax return You do not have to file Form 8300. Income tax return Example 3. Income tax return You are a boat dealer. Income tax return Emily Jones buys a boat from you for $16,500. Income tax return She pays for it with a cashier's check payable to you in the amount of $16,500. Income tax return The cashier's check is not treated as cash because its face amount is more than $10,000. Income tax return You do not have to file Form 8300 for this transaction. Income tax return 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. Income tax return 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). Income tax return For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Income tax return The car is a consumer durable even if you sell it to a buyer who will use it in a business. Income tax return A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Income tax return 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. Income tax return 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. Income tax return Example. Income tax return You are a travel agent. Income tax return Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Income tax return He also asks you to book hotel rooms and admission tickets for the group. Income tax return In payment, he gives you two money orders, each for $6,000. Income tax return You have received more than $10,000 cash in this designated reporting transaction. Income tax return You must file Form 8300. Income tax return Retail sale. Income tax return   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. Income tax return   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. Income tax return This includes any sales of items that will be resold. Income tax return Broker or intermediary. Income tax return   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. Income tax return 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. Income tax return Exception for certain bank loans. Income tax return   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. Income tax return 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. Income tax return Example. Income tax return You are a car dealer. Income tax return Mandy White buys a new car from you for $11,500. Income tax return She pays you with $2,000 of U. Income tax return S. Income tax return currency and a cashier's check for $9,500 payable to you and her. Income tax return 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. Income tax return For this reason, the cashier's check is not treated as cash. Income tax return You do not have to file Form 8300 for the transaction. Income tax return Exception for certain installment sales. Income tax return   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). Income tax return 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. Income tax return Exception for certain down payment plans. Income tax return   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. Income tax return 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. Income tax return You receive it more than 60 days before the date of sale. Income tax return 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. Income tax return Exception for travel and entertainment. Income tax return   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. Income tax return 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. Income tax return You receive it more than 60 days before the date on which the final payment is due. Income tax return 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. Income tax return Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Income tax return If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Income tax return If you do not know a person's TIN, you have to ask for it. Income tax return You may be subject to penalties for an incorrect or missing TIN. Income tax return There are three types of TINs. Income tax return The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Income tax return 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). Income tax return An ITIN has nine digits, similar to an SSN. Income tax return The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Income tax return Exception. Income tax return   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. Income tax return S. Income tax return 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. Income tax return 1441-1(e)(2) or (3) or 1. Income tax return 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Income tax return 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. Income tax return S. Income tax return citizen or resident. Income tax return 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. Income tax return 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. Income tax return 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. Income tax return Because they total $12,000 (more than $10,000), you must file Form 8300. Income tax return More than 24 hours between transactions. Income tax return   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. Income tax return   For example, you are a travel agent. Income tax return A client pays you $8,000 in cash for a trip. Income tax return Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Income tax return These are related transactions, and you must file Form 8300 to report them. Income tax return 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. Income tax return 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. Income tax return If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Income tax return Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Income tax return When, Where, and What To File The amount you receive and when you receive it determine when you must file. Income tax return Generally, you must file Form 8300 within 15 days after receiving a payment. Income tax return 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. Income tax return More than one payment. Income tax return   In some transactions, the buyer may arrange to pay you in cash installment payments. Income tax return If the first payment is more than $10,000, you must file Form 8300 within 15 days. Income tax return 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. Income tax return When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Income tax return   After you file Form 8300, you must start a new count of cash payments received from that buyer. Income tax return 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. Income tax return You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Income tax return   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. Income tax return Example. Income tax return On January 10, you receive a cash payment of $11,000. Income tax return 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. Income tax return By January 25, you must file a Form 8300 for the $11,000 payment. Income tax return By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Income tax return Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Income tax return Complete the form in its entirety (Parts I-IV) and include the amended information. Income tax return Do not attach a copy of the original report. Income tax return Where to file. Income tax return   Mail the form to the address given in the Form 8300 instructions. Income tax return Required statement to buyer. Income tax return   You must give a written or electronic statement to each person named on any Form 8300 you must file. Income tax return You can give the statement electronically only if the recipient agrees to receive it in that format. Income tax return 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. Income tax return It must state that you are also reporting this information to the IRS. Income tax return   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. Income tax return    You must keep a copy of every Form 8300 you file for 5 years. Income tax return Examples Example 1. Income tax return Pat Brown is the sales manager for Small Town Cars. Income tax return On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Income tax return Pat asks for identification from Jane to get the necessary information to complete Form 8300. Income tax return A filled-in form is shown in this publication. Income tax return Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Income tax return He must also send a statement to Jane by January 31, 2010. Income tax return Example 2. Income tax return 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. Income tax return 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). Income tax return Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Income tax return However, he could report it if he felt it was a suspicious transaction. Income tax return 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. Income tax return 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). Income tax return 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. Income tax return 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. Income tax return These dollar amounts are based on Section 3571 of Title 18 of the U. Income tax return S. Income tax return Code. Income tax return 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. Income tax return This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Income tax return Structuring means breaking up a large cash transaction into small cash transactions. Income tax return 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. Income tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Income tax return Free help with your return. Income tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Income tax return 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. Income tax return 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. Income tax return To find the nearest VITA or TCE site, visit IRS. Income tax return gov or call 1-800-906-9887 or 1-800-829-1040. Income tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Income tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Income tax return aarp. Income tax return org/money/taxaide. Income tax return   For more information on these programs, go to IRS. Income tax return gov and enter keyword “VITA” in the upper right-hand corner. Income tax return Internet. Income tax return You can access the IRS website at IRS. Income tax return gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Income tax return Go to IRS. Income tax return gov and click on Where's My Refund. Income tax return 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. Income tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Income tax return 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. Income tax return E-file your return. Income tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Income tax return Download forms, including talking tax forms, instructions, and publications. Income tax return Order IRS products online. Income tax return Research your tax questions online. Income tax return Search publications online by topic or keyword. Income tax return Use the online Internal Revenue Code, regulations, or other official guidance. Income tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Income tax return Figure your withholding allowances using the withholding calculator online at  www. Income tax return irs. Income tax return gov/individuals. Income tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Income tax return irs. Income tax return gov/individuals. Income tax return Sign up to receive local and national tax news by email. Income tax return Get information on starting and operating a small business. Income tax return Phone. Income tax return Many services are available by phone. Income tax return   Ordering forms, instructions, and publications. Income tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Income tax return You should receive your order within 10 days. Income tax return Asking tax questions. Income tax return Call the IRS with your tax questions at 1-800-829-1040. Income tax return Solving problems. Income tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Income tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Income tax return Call your local Taxpayer Assistance Center for an appointment. Income tax return To find the number, go to www. Income tax return irs. Income tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Income tax return TTY/TDD equipment. Income tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Income tax return TeleTax topics. Income tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Income tax return Refund information. Income tax return You can check the status of your refund on the new IRS phone app. Income tax return Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Income tax return IRS2Go is a new way to provide you with information and tools. Income tax return 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). Income tax return 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. Income tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Income tax return 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. Income tax return 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. Income tax return Other refund information. Income tax return To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Income tax return Evaluating the quality of our telephone services. Income tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Income tax return One method is for a second IRS representative to listen in on or record random telephone calls. Income tax return Another is to ask some callers to complete a short survey at the end of the call. Income tax return Walk-in. Income tax return Many products and services are available on a walk-in basis. Income tax return   Products. Income tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Income tax return 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. Income tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Income tax return Services. Income tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Income tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Income tax return 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. Income tax return No appointment is necessary—just walk in. Income tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Income tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Income tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Income tax return All other issues will be handled without an appointment. Income tax return To find the number of your local office, go to www. Income tax return irs. Income tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Income tax return Mail. Income tax return You can send your order for forms, instructions, and publications to the address below. Income tax return You should receive a response within 10 days after your request is received. Income tax return  Internal Revenue Service 1201 N. Income tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Income tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Income tax return Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Income tax return 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. Income tax return Remember, the worst thing you can do is nothing at all. Income tax return   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. Income tax return You face (or your business is facing) an immediate threat of adverse action. Income tax return 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. Income tax return   If you qualify for our help, we’ll do everything we can to get your problem resolved. Income tax return You will be assigned to one advocate who will be with you at every turn. Income tax return We have offices in every state, the District of Columbia, and Puerto Rico. Income tax return Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Income tax return And our services are always free. Income tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Income tax return Our tax toolkit at www. Income tax return TaxpayerAdvocate. Income tax return irs. Income tax return gov can help you understand these rights. Income tax return   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. Income tax return irs. Income tax return gov/advocate. Income tax return You can also call our toll-free number at 1-877-777-4778. Income tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. Income tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Income tax return irs. Income tax return gov/advocate. Income tax return Low Income Taxpayer Clinics (LITCs). Income tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Income tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Income tax return 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. Income tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Income tax return For more information and to find a clinic near you, see the LITC page on www. Income tax return irs. Income tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Income tax return This publication is also available by calling 1-800-829-3676 or at your local IRS office. Income tax return Free tax services. Income tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Income tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Income tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Income tax return The majority of the information and services listed in this publication are available to you free of charge. Income tax return If there is a fee associated with a resource or service, it is listed in the publication. Income tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Income tax return DVD for tax products. Income tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Income tax return Prior-year forms, instructions, and publications. Income tax return Tax Map: an electronic research tool and finding aid. Income tax return Tax law frequently asked questions. Income tax return Tax Topics from the IRS telephone response system. Income tax return Internal Revenue Code—Title 26 of the U. Income tax return S. Income tax return Code. Income tax return Links to other Internet based Tax Research Materials. Income tax return Fill-in, print, and save features for most tax forms. Income tax return Internal Revenue Bulletins. Income tax return Toll-free and email technical support. Income tax return Two releases during the year. Income tax return  – The first release will ship the beginning of January. Income tax return  – The final release will ship the beginning of March. Income tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Income tax return irs. Income tax return 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). 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