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Instructions For 1040ez Federal Tax Form

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Instructions For 1040ez Federal Tax Form

Instructions for 1040ez federal tax form 29. Instructions for 1040ez federal tax form   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). Instructions for 1040ez federal tax form Los temas abarcan: Quién está sujeto al límite. Instructions for 1040ez federal tax form Qué deducciones detalladas están limitadas. Instructions for 1040ez federal tax form Cómo calcular el límite. Instructions for 1040ez federal tax form Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. Instructions for 1040ez federal tax form ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. Instructions for 1040ez federal tax form El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). Instructions for 1040ez federal tax form ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. Instructions for 1040ez federal tax form Intereses pagados —líneas 10,11,12 y 13. Instructions for 1040ez federal tax form Donaciones a organizaciones caritativas —línea 19. Instructions for 1040ez federal tax form Gastos laborales y determinadas deducciones misceláneas —línea 27. Instructions for 1040ez federal tax form Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. Instructions for 1040ez federal tax form ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. Instructions for 1040ez federal tax form Sin embargo, igualmente están sujetas a otros límites aplicables. Instructions for 1040ez federal tax form Gastos médicos y dentales —línea 4. Instructions for 1040ez federal tax form Gastos de intereses de inversión —línea 14. Instructions for 1040ez federal tax form Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. Instructions for 1040ez federal tax form Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. Instructions for 1040ez federal tax form Pérdidas por apuestas y juegos de azar —línea 28. Instructions for 1040ez federal tax form ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. Instructions for 1040ez federal tax form Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. Instructions for 1040ez federal tax form Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. Instructions for 1040ez federal tax form ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. Instructions for 1040ez federal tax form Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). Instructions for 1040ez federal tax form Hoja de trabajo de deducciones detalladas. Instructions for 1040ez federal tax form   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. Instructions for 1040ez federal tax form Anote el resultado en la línea 29 del Anexo A (Formulario 1040). Instructions for 1040ez federal tax form Guarde la hoja de trabajo con su documentación. Instructions for 1040ez federal tax form Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. Instructions for 1040ez federal tax form Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). Instructions for 1040ez federal tax form Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. Instructions for 1040ez federal tax form Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. Instructions for 1040ez federal tax form Tienen ingresos brutos ajustados de $325,500 en la línea 38. Instructions for 1040ez federal tax form Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. Instructions for 1040ez federal tax form Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. Instructions for 1040ez federal tax form Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). Instructions for 1040ez federal tax form Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). Instructions for 1040ez federal tax form Prev  Up  Next   Home   More Online Publications
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The Instructions For 1040ez Federal Tax Form

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