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Turbotax free edition 30. Turbotax free edition   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Turbotax free edition This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Turbotax free edition Figuring Your Tax Your income tax is based on your taxable income. Turbotax free edition After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Turbotax free edition The result is your total tax. Turbotax free edition Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Turbotax free edition This section provides a general outline of how to figure your tax. Turbotax free edition You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Turbotax free edition If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Turbotax free edition Tax. Turbotax free edition   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Turbotax free edition However, there are special methods if your income includes any of the following items. Turbotax free edition A net capital gain. Turbotax free edition (See chapter 16. Turbotax free edition ) Qualified dividends taxed at the same rates as a net capital gain. Turbotax free edition (See chapters 8 and 16. Turbotax free edition ) Lump-sum distributions. Turbotax free edition (See chapter 10. Turbotax free edition ) Farming or fishing income. Turbotax free edition (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Turbotax free edition ) Unearned income over $2,000 for certain children. Turbotax free edition (See chapter 31. Turbotax free edition ) Parents' election to report child's interest and dividends. Turbotax free edition (See chapter 31. Turbotax free edition ) Foreign earned income exclusion or the housing exclusion. Turbotax free edition (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Turbotax free edition ) Credits. Turbotax free edition   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Turbotax free edition Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Turbotax free edition The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Turbotax free edition CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Turbotax free edition See Payments , later. Turbotax free edition   There are other credits that are not discussed in this publication. Turbotax free edition These include the following credits. Turbotax free edition General business credit, which is made up of several separate business-related credits. Turbotax free edition These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Turbotax free edition Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Turbotax free edition See Form 8835, Part II. Turbotax free edition Work opportunity credit. Turbotax free edition See Form 5884. Turbotax free edition Credit for employer social security and Medicare taxes paid on certain employee tips. Turbotax free edition See Form 8846. Turbotax free edition Other taxes. Turbotax free edition   After you subtract your tax credits, determine whether there are any other taxes you must pay. Turbotax free edition This chapter does not explain these other taxes. Turbotax free edition You can find that information in other chapters of this publication and your form instructions. Turbotax free edition See the following table for other taxes you may need to add to your income tax. Turbotax free edition OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Turbotax free edition   There are other taxes that are not discussed in this publication. Turbotax free edition These include the following items. Turbotax free edition Self-employment tax. Turbotax free edition You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Turbotax free edition Your net earnings from self-employment from other than church employee income were $400 or more. Turbotax free edition The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Turbotax free edition If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Turbotax free edition Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Turbotax free edition You had church employee income of $108. Turbotax free edition 28 or more. Turbotax free edition Additional Medicare Tax. Turbotax free edition Beginning in 2013, you may be subject to a 0. Turbotax free edition 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Turbotax free edition For more information, see the Instructions for Form 1040, line 60 and Form 8959. Turbotax free edition Net Investment Income Tax (NIIT). Turbotax free edition Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Turbotax free edition NIIT is a 3. Turbotax free edition 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Turbotax free edition For more information, see the Instructions for Form 1040, line 60 and Form 8960. Turbotax free edition Recapture taxes. Turbotax free edition You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Turbotax free edition For more information, see the instructions for Form 1040, line 60. Turbotax free edition Section 72(m)(5) excess benefits tax. Turbotax free edition If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Turbotax free edition See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Turbotax free edition Uncollected social security and Medicare tax on group-term life insurance. Turbotax free edition If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Turbotax free edition The amount should be shown in box 12 of your Form W-2 with codes M and N. Turbotax free edition Tax on golden parachute payments. Turbotax free edition This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Turbotax free edition The amount should be shown in box 12 of your Form W-2 with code K. Turbotax free edition See the instructions for Form 1040, line 60. Turbotax free edition Tax on accumulation distribution of trusts. Turbotax free edition This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Turbotax free edition See Form 4970 and its instructions. Turbotax free edition Additional tax on HSAs or MSAs. Turbotax free edition If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Turbotax free edition See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Turbotax free edition Additional tax on Coverdell ESAs. Turbotax free edition This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Turbotax free edition See Publication 970, Tax Benefits for Education, and Form 5329. Turbotax free edition Additional tax on qualified tuition programs. Turbotax free edition This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Turbotax free edition See Publication 970 and Form 5329. Turbotax free edition Excise tax on insider stock compensation from an expatriated corporation. Turbotax free edition You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Turbotax free edition For more information, see the instructions for Form 1040, line 60. Turbotax free edition Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Turbotax free edition This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Turbotax free edition For more information, see the instructions for Form 1040, line 60. Turbotax free edition Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Turbotax free edition For more information, see the instructions for Form 1040, line 60. Turbotax free edition Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Turbotax free edition For more information, see the instructions for Form 1040, line 60. Turbotax free edition Repayment of first-time homebuyer credit. Turbotax free edition For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Turbotax free edition Also see the instructions for Form 1040, line 59b. Turbotax free edition Payments. Turbotax free edition   After you determine your total tax, figure the total payments you have already made for the year. Turbotax free edition Include credits that are treated as payments. Turbotax free edition This chapter does not explain these payments and credits. Turbotax free edition You can find that information in other chapters of this publication and your form instructions. Turbotax free edition See the following table for amounts you can include in your total payments. Turbotax free edition PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Turbotax free edition This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Turbotax free edition It is claimed on Form 1040, line 70. Turbotax free edition See Form 4136, Credit for Federal Tax Paid on Fuels. Turbotax free edition Refund or balance due. Turbotax free edition   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Turbotax free edition If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Turbotax free edition S. Turbotax free edition savings bonds instead of receiving a paper check. Turbotax free edition Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Turbotax free edition The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Turbotax free edition Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Turbotax free edition You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Turbotax free edition See Form 6251, Alternative Minimum Tax — Individuals. Turbotax free edition Adjustments and tax preference items. Turbotax free edition   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Turbotax free edition More information. Turbotax free edition   For more information about the AMT, see the instructions for Form 6251. Turbotax free edition Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Turbotax free edition If the IRS figures your tax and you paid too much, you will receive a refund. Turbotax free edition If you did not pay enough, you will receive a bill for the balance. Turbotax free edition To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Turbotax free edition The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Turbotax free edition When the IRS cannot figure your tax. Turbotax free edition   The IRS cannot figure your tax for you if any of the following apply. Turbotax free edition You want your refund directly deposited into your accounts. Turbotax free edition You want any part of your refund applied to your 2014 estimated tax. Turbotax free edition You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Turbotax free edition Your taxable income is $100,000 or more. Turbotax free edition You itemize deductions. Turbotax free edition You file any of the following forms. Turbotax free edition Form 2555, Foreign Earned Income. Turbotax free edition Form 2555-EZ, Foreign Earned Income Exclusion. Turbotax free edition Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Turbotax free edition Form 4970, Tax on Accumulation Distribution of Trusts. Turbotax free edition Form 4972, Tax on Lump-Sum Distributions. Turbotax free edition Form 6198, At-Risk Limitations. Turbotax free edition Form 6251, Alternative Minimum Tax—Individuals. Turbotax free edition Form 8606, Nondeductible IRAs. Turbotax free edition Form 8615, Tax for Certain Children Who Have Unearned Income. Turbotax free edition Form 8814, Parents' Election To Report Child's Interest and Dividends. Turbotax free edition Form 8839, Qualified Adoption Expenses. Turbotax free edition Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Turbotax free edition Form 8889, Health Savings Accounts (HSAs). Turbotax free edition Form 8919, Uncollected Social Security and Medicare Tax on Wages. Turbotax free edition Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Turbotax free edition Enter your social security number in the space provided. Turbotax free edition If you are married, enter the social security numbers of you and your spouse even if you file separately. Turbotax free edition Sign and date your return and enter your occupation(s). Turbotax free edition If you are filing a joint return, both you and your spouse must sign it. Turbotax free edition Enter your daytime phone number in the space provided. Turbotax free edition This may help speed the processing of your return if we have a question that can be answered over the phone. Turbotax free edition If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Turbotax free edition If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Turbotax free edition Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Turbotax free edition If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Turbotax free edition Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Turbotax free edition Attach a copy of each of your Forms W-2 to your paper return. Turbotax free edition Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Turbotax free edition Mail your return to the Internal Revenue Service Center for the area where you live. Turbotax free edition A list of Service Center addresses is in the instructions for your tax return. Turbotax free edition Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Turbotax free edition Do not complete lines 9 through 12. Turbotax free edition If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Turbotax free edition Payments. Turbotax free edition   Enter any federal income tax withheld on line 7. Turbotax free edition Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Turbotax free edition Earned income credit. Turbotax free edition   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Turbotax free edition Enter “EIC” in the space to the left of line 8a. Turbotax free edition Enter the nontaxable combat pay you elect to include in earned income on line 8b. Turbotax free edition   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Turbotax free edition For details, see the Form 1040EZ Instructions. Turbotax free edition Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Turbotax free edition If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Turbotax free edition Do not complete line 28. Turbotax free edition Complete lines 29 through 33 and 36 through 40 if they apply to you. Turbotax free edition However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Turbotax free edition Also, enter any write-in information that applies to you in the space to the left of line 41. Turbotax free edition Do not complete lines 34, 35, and 42 through 46. Turbotax free edition Payments. Turbotax free edition   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Turbotax free edition Enter any estimated tax payments you made on line 37. Turbotax free edition Credit for child and dependent care expenses. Turbotax free edition   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Turbotax free edition Enter the amount of the credit on line 29. Turbotax free edition The IRS will not figure this credit. Turbotax free edition Credit for the elderly or the disabled. Turbotax free edition   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Turbotax free edition Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Turbotax free edition On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Turbotax free edition Complete Part II and Part III, lines 11 and 13, if they apply. Turbotax free edition Earned income credit. Turbotax free edition   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Turbotax free edition Enter “EIC” to the left of the entry space for line 38a. Turbotax free edition Enter the nontaxable combat pay you elect to include in earned income on line 38b. Turbotax free edition    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Turbotax free edition If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Turbotax free edition   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Turbotax free edition For details, see the Form 1040A Instructions. Turbotax free edition Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Turbotax free edition Do not complete line 44. Turbotax free edition If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Turbotax free edition Read lines 45 through 71. Turbotax free edition Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Turbotax free edition Also, do not complete line 55 and lines 73 through 77. Turbotax free edition Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Turbotax free edition Payments. Turbotax free edition   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Turbotax free edition Enter any estimated tax payments you made on line 63. Turbotax free edition Credit for child and dependent care expenses. Turbotax free edition   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Turbotax free edition Enter the amount of the credit on line 48. Turbotax free edition The IRS will not figure this credit. Turbotax free edition Credit for the elderly or the disabled. Turbotax free edition   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Turbotax free edition Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Turbotax free edition On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Turbotax free edition Complete Part II and Part III, lines 11 and 13, if they apply. Turbotax free edition Earned income credit. Turbotax free edition   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Turbotax free edition Enter “EIC” on the dotted line next to Form 1040, line 64a. Turbotax free edition Enter the nontaxable combat pay you elect to include in earned income on line 64b. Turbotax free edition   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Turbotax free edition If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Turbotax free edition   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Turbotax free edition For details, see the Form 1040 Instructions. Turbotax free edition Prev  Up  Next   Home   More Online Publications
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Security Forms

IRS Contractor Investigation Risk Assessment Checklist (RAC)

IRS contractors who require a background investigation prior to starting work on an IRS contract must complete the RAC xls spreadsheet. The spreadsheet is completed by the vendor and individual contractor, and should be forwarded to both the COTR of record and the Contractor Security Lifecycle Program (CSLP) office.

All fields on Tab 1 of the RAC must be completed. Tab 2 contains instructions for each field. The spreadsheet contains a variety of information required for entry into various IRS systems to initiate and/or update the contractor investigation. These systems include but are not limited to:

• PBIP (PIV Background Investigation Process) – the contractor lifecycle tracking system, which tracks personal, investigation, training, badge, and separation information.
• USAccess – government-wide system used to submit fingerprints to OPM for a criminal check.
• ABIS (Automated Background Investigation System) – the system used to initiate the actual IRS investigation.
• e-QIP – the OPM  system used to complete the SF85 or SF85P (Questionnaire for Public Trust Positions)

Other forms that may be required prior to the investigation initiation may include the Fair Credit Reporting Act (Form 13440), Tax Check Notice (Form 1379), and the Declaration for Federal Employment (OF 0306).  You will be notified regarding which forms are required when you are contacted about initiating investigations for a specific contract with the IRS.  

If you have questions or concerns please contact Contractor Security Lifecycle Program office.  Be sure to include the Contracting Officer’s Technical Representative (COTR) on any questions or communications with CSLP.

Risk Assessment Spreadsheet
13340 - Fair Credit Reporting Act
1379 - Tax Record Check Notice
OF-306 - Declaration for Federal Employment
Page Last Reviewed or Updated: 03-Feb-2014

The Turbotax Free Edition

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