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File 2007 taxes 1. File 2007 taxes   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. File 2007 taxes For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. File 2007 taxes If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. File 2007 taxes Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. File 2007 taxes Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. File 2007 taxes Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. File 2007 taxes Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. File 2007 taxes 3. File 2007 taxes If your organization is a central organization with exempt status, see Group Exemption Letter , later. File 2007 taxes All applications must be signed by an authorized individual. File 2007 taxes Form 1023, Application for Recognition of Exemption. File 2007 taxes   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. File 2007 taxes Form 1024, Application for Recognition of Exemption Under Section 501(a). File 2007 taxes    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. File 2007 taxes , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. File 2007 taxes , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. File 2007 taxes of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. File 2007 taxes  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. File 2007 taxes Letter application. File 2007 taxes   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. File 2007 taxes See Required Inclusions for the information to include with the letter application. File 2007 taxes Form 1028. File 2007 taxes   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. File 2007 taxes You must also submit Form 8718. File 2007 taxes Form 8871. File 2007 taxes    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. File 2007 taxes See Political Organization Income Tax Return , later. File 2007 taxes    Some organizations do not have to use specific application forms. File 2007 taxes The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. File 2007 taxes It is also shown in the Organization Reference Chart, later. File 2007 taxes Power of attorney. File 2007 taxes   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. File 2007 taxes The power of attorney must specifically authorize an individual to represent your organization. File 2007 taxes You cannot name an organization, firm, etc. File 2007 taxes as your representative. File 2007 taxes Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. File 2007 taxes The categories of individuals who can represent you before the IRS are listed on the form. File 2007 taxes Non-exemption for terrorist organizations. File 2007 taxes   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. File 2007 taxes User fee. File 2007 taxes   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. File 2007 taxes If you are filing Form 1023, user fee information is included in Part XI. File 2007 taxes If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. File 2007 taxes and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. File 2007 taxes Your payment must accompany your request. File 2007 taxes The IRS will not process a request unless the fee has been paid. File 2007 taxes    For the current user fee amount and processing time for applications go to IRS. File 2007 taxes gov and select “Charities and Non-Profits” from the buttons near the top. File 2007 taxes Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. File 2007 taxes You can also call 1-877-829-5500. File 2007 taxes Required Inclusions Employer identification number (EIN). File 2007 taxes   Every exempt organization must have an EIN, whether or not it has any employees. File 2007 taxes An EIN is required before an exemption application is submitted. File 2007 taxes Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. File 2007 taxes The EIN is issued immediately once the application information is validated. File 2007 taxes By telephone at 1-800-829-4933, from 7:00 a. File 2007 taxes m. File 2007 taxes to 7:00 p. File 2007 taxes m. File 2007 taxes local time, Monday through Friday. File 2007 taxes The EIN is provided over the phone to an authorized individual. File 2007 taxes By mailing or faxing Form SS-4, Application for Employer Identification Number. File 2007 taxes If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. File 2007 taxes    Use only one method for each entity so you do not receive more than one EIN for an entity. File 2007 taxes   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. File 2007 taxes Organizing documents. File 2007 taxes   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. File 2007 taxes   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. File 2007 taxes (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. File 2007 taxes ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. File 2007 taxes Bylaws. File 2007 taxes   Bylaws alone are not organizing documents. File 2007 taxes However, if your organization has adopted bylaws, include a current copy. File 2007 taxes The bylaws need not be signed if submitted as an attachment. File 2007 taxes   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. File 2007 taxes    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). File 2007 taxes Conformed copy. File 2007 taxes   A conformed copy is a copy that agrees with the original and all amendments to it. File 2007 taxes If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. File 2007 taxes With either option, the officer must certify that the document is a complete and accurate copy of the original. File 2007 taxes A certificate of incorporation should be approved and dated by an appropriate state official. File 2007 taxes Attachments. File 2007 taxes    When submitting attachments, every attachment should show your organization's name and EIN. File 2007 taxes It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. File 2007 taxes Original documents. File 2007 taxes   Do not submit original documents because they become part of the IRS file and cannot be returned. File 2007 taxes Description of activities. File 2007 taxes   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. File 2007 taxes When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. File 2007 taxes   To determine the information you need to provide, you should study the part of this publication that applies to your organization. File 2007 taxes The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. File 2007 taxes   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. File 2007 taxes   Your application should describe completely and in detail your past, present, and planned activities. File 2007 taxes Financial data. File 2007 taxes   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). File 2007 taxes For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. File 2007 taxes   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. File 2007 taxes Exempt status established in application. File 2007 taxes   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. File 2007 taxes Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. File 2007 taxes If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. File 2007 taxes Incomplete application. File 2007 taxes   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. File 2007 taxes The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. File 2007 taxes   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. File 2007 taxes   Generally, the user fee will not be refunded if an incomplete application is filed. File 2007 taxes   Additional information may be requested if necessary to clarify the nature of your organization. File 2007 taxes Application made under wrong paragraph of section 501(c). File 2007 taxes   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. File 2007 taxes If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. File 2007 taxes It must also supply any additional information required for the application under the new paragraph. File 2007 taxes Different application form needed. File 2007 taxes   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. File 2007 taxes Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. File 2007 taxes If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. File 2007 taxes   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. File 2007 taxes This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. File 2007 taxes IRS responses. File 2007 taxes   Organizations that submit a complete application will receive an acknowledgment from the IRS. File 2007 taxes Others will receive a letter requesting more information or returning an incomplete application. File 2007 taxes Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. File 2007 taxes These letters will be sent out as soon as possible after receipt of the organization's application. File 2007 taxes Withdrawal of application. File 2007 taxes   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. File 2007 taxes However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. File 2007 taxes The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. File 2007 taxes Requests for withholding of information from the public. File 2007 taxes   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. File 2007 taxes The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . File 2007 taxes )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. File 2007 taxes Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. File 2007 taxes ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. File 2007 taxes Be filed with the office where your organization files the documents in which the material to be withheld is contained. File 2007 taxes Where to file. File 2007 taxes   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). File 2007 taxes    Form 8940, Request for Miscellaneous Determination. File 2007 taxes You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. File 2007 taxes Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. File 2007 taxes See Form 8940 and instructions for more information. File 2007 taxes Requests other than applications. File 2007 taxes Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. File 2007 taxes ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. File 2007 taxes The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. File 2007 taxes R. File 2007 taxes B. File 2007 taxes 237. File 2007 taxes Referral to EO Technical. File 2007 taxes   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. File 2007 taxes EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. File 2007 taxes An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. File 2007 taxes If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. File 2007 taxes Reminder. File 2007 taxes   The law requires payment of a user fee for determination letter requests. File 2007 taxes Go to IRS. File 2007 taxes gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. File 2007 taxes Payment must accompany each request. File 2007 taxes Rulings and Determination Letters Elimination of the advance public charity status. File 2007 taxes   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. File 2007 taxes Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. File 2007 taxes The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. File 2007 taxes See Elimination of the Advance Ruling Process . File 2007 taxes An organization must describe fully the activities in which it expects to engage. File 2007 taxes This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. File 2007 taxes When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. File 2007 taxes Adverse determination. File 2007 taxes   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. File 2007 taxes An organization can appeal a proposed adverse ruling or determination letter. File 2007 taxes See Appeal Procedures , later. File 2007 taxes Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. File 2007 taxes (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). File 2007 taxes ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. File 2007 taxes If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. File 2007 taxes If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. File 2007 taxes A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. File 2007 taxes Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. File 2007 taxes Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. File 2007 taxes When revocation takes effect. File 2007 taxes   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. File 2007 taxes Material change in organization. File 2007 taxes   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. File 2007 taxes Relief from retroactivity. File 2007 taxes   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. File 2007 taxes For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. File 2007 taxes R. File 2007 taxes B. File 2007 taxes 126, sec. File 2007 taxes 13 (or later update). File 2007 taxes Foundations. File 2007 taxes   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. File 2007 taxes Written notice. File 2007 taxes   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. File 2007 taxes   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. File 2007 taxes The appeal procedures are discussed next. File 2007 taxes Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. File 2007 taxes This process does not apply to determinations issued by EO Technical. File 2007 taxes Your organization must submit a statement of its views fully explaining its reasoning. File 2007 taxes The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. File 2007 taxes Representation. File 2007 taxes   A principal officer or trustee can represent an organization at any level of appeal within the IRS. File 2007 taxes Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. File 2007 taxes   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. File 2007 taxes Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. File 2007 taxes These forms can be obtained from the IRS. File 2007 taxes For more information, see Publication 947, Practice Before the IRS and Power of Attorney. File 2007 taxes Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. File 2007 taxes If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. File 2007 taxes For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. File 2007 taxes The appeal should include the following information. File 2007 taxes The organization's name, address, daytime telephone number, and employer identification number. File 2007 taxes A statement that the organization wants to protest the determination. File 2007 taxes A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. File 2007 taxes A statement of facts supporting the organization's position in any contested factual issue. File 2007 taxes A statement outlining the law or other authority the organization is relying on. File 2007 taxes A statement as to whether a conference at the Appeals Office is desired. File 2007 taxes The statement of facts in item 4 must be declared true under penalties of perjury. File 2007 taxes This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. File 2007 taxes ”           Signature. File 2007 taxes   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. File 2007 taxes Be sure the appeal contains all of the information requested. File 2007 taxes Incomplete appeals will be returned for completion. File 2007 taxes If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. File 2007 taxes The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. File 2007 taxes An adverse decision can be appealed to the courts (discussed later). File 2007 taxes The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. File 2007 taxes If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. File 2007 taxes Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. File 2007 taxes EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. File 2007 taxes Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. File 2007 taxes The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). File 2007 taxes In the case of a late-filed application, requesting relief under Regulations section 301. File 2007 taxes 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). File 2007 taxes The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. File 2007 taxes Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. File 2007 taxes The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. File 2007 taxes An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. File 2007 taxes 270-day period. File 2007 taxes   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. File 2007 taxes See Application Procedures , earlier, for information needed to complete Form 1023. File 2007 taxes   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. File 2007 taxes The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. File 2007 taxes Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. File 2007 taxes For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. File 2007 taxes S. File 2007 taxes District Court or the U. File 2007 taxes S. File 2007 taxes Court of Federal Claims. File 2007 taxes Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. File 2007 taxes For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. File 2007 taxes In certain situations, your organization can file suit for a declaratory judgment in the U. File 2007 taxes S. File 2007 taxes District Court for the District of Columbia, the U. File 2007 taxes S. File 2007 taxes Court of Federal Claims, or the U. File 2007 taxes S. File 2007 taxes Tax Court. File 2007 taxes This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. File 2007 taxes However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. File 2007 taxes Adverse notice of final determination. File 2007 taxes   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. File 2007 taxes Favorable court rulings - IRS procedure. File 2007 taxes   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. File 2007 taxes Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. File 2007 taxes A central organization is an organization that has one or more subordinates under its general supervision or control. File 2007 taxes A subordinate organization is a chapter, local, post, or unit of a central organization. File 2007 taxes A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. File 2007 taxes A subordinate organization may or may not be incorporated, but it must have an organizing document. File 2007 taxes A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. File 2007 taxes A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). File 2007 taxes If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. File 2007 taxes If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. File 2007 taxes If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. File 2007 taxes Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. File 2007 taxes You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. File 2007 taxes This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. File 2007 taxes A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. File 2007 taxes If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. File 2007 taxes It need not forward documents already submitted. File 2007 taxes However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. File 2007 taxes Employer identification number. File 2007 taxes   The central organization must have an EIN before it submits a completed exemption or group exemption application. File 2007 taxes Each subordinate must have its own EIN, even if it has no employees. File 2007 taxes When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. File 2007 taxes Information required for subordinate organizations. File 2007 taxes   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. File 2007 taxes The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. File 2007 taxes Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). File 2007 taxes A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. File 2007 taxes A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. File 2007 taxes An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. File 2007 taxes A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). File 2007 taxes A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. File 2007 taxes If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). File 2007 taxes For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. File 2007 taxes B. File 2007 taxes 230 and Revenue Procedure 75-50, 1975-2 C. File 2007 taxes B. File 2007 taxes 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). File 2007 taxes For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. File 2007 taxes B. File 2007 taxes 158, have been met. File 2007 taxes A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. File 2007 taxes A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. File 2007 taxes New 501(c)(3) organizations that want to be included. File 2007 taxes   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). File 2007 taxes The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . File 2007 taxes Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. File 2007 taxes The continued existence of the central organization. File 2007 taxes The continued qualification of the central organization for exemption under section 501(c). File 2007 taxes The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). File 2007 taxes The annual filing of an information return (Form 990, for example) by the central organization if required. File 2007 taxes The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. File 2007 taxes Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. File 2007 taxes Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. File 2007 taxes A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. File 2007 taxes Subordinates that have changed their names or addresses during the year. File 2007 taxes Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. File 2007 taxes Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. File 2007 taxes An annotated directory of subordinates will not be accepted for this purpose. File 2007 taxes If there were none of the above changes, the central organization must submit a statement to that effect. File 2007 taxes The same information about new subordinates that was required in the initial application for group exemption. File 2007 taxes (This information is listed in items 1 through 10, under Information required for subordinate organizations. File 2007 taxes , earlier. File 2007 taxes ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. File 2007 taxes The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. File 2007 taxes Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. File 2007 taxes When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. File 2007 taxes However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. File 2007 taxes The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. File 2007 taxes Prev  Up  Next   Home   More Online Publications
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The File 2007 Taxes

File 2007 taxes 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). File 2007 taxes Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. File 2007 taxes Laundering means converting “dirty” or illegally-gained money to “clean” money. File 2007 taxes The government can often trace this laundered money through the payments you report. File 2007 taxes Laws passed by Congress require you to report these payments. File 2007 taxes 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. File 2007 taxes The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. File 2007 taxes 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. File 2007 taxes 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. File 2007 taxes Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. File 2007 taxes However, you do not have to file Form 8300 if the transaction is not related to your trade or business. File 2007 taxes 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. File 2007 taxes Transaction defined. File 2007 taxes    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. File 2007 taxes Person defined. File 2007 taxes   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. File 2007 taxes   Exempt organizations, including employee plans, are also “persons. File 2007 taxes ” 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. File 2007 taxes Foreign transactions. File 2007 taxes   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. File 2007 taxes 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. File 2007 taxes Bail received by court clerks. File 2007 taxes   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. File 2007 taxes For more information about the rules that apply to court clerks, see Section 1. File 2007 taxes 6050I-2 of the Income Tax Regulations. File 2007 taxes 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). File 2007 taxes 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. File 2007 taxes Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. File 2007 taxes ” Cash does not include a check drawn on an individual's personal account. File 2007 taxes 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. File 2007 taxes 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. File 2007 taxes Example 1. File 2007 taxes You are a coin dealer. File 2007 taxes Bob Green buys gold coins from you for $13,200. File 2007 taxes He pays for them with $6,200 in U. File 2007 taxes S. File 2007 taxes currency and a cashier's check having a face amount of $7,000. File 2007 taxes The cashier's check is treated as cash. File 2007 taxes You have received more than $10,000 cash and must file Form 8300 for this transaction. File 2007 taxes Example 2. File 2007 taxes You are a retail jeweler. File 2007 taxes Mary North buys an item of jewelry from you for $12,000. File 2007 taxes She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. File 2007 taxes Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. File 2007 taxes You do not have to file Form 8300. File 2007 taxes Example 3. File 2007 taxes You are a boat dealer. File 2007 taxes Emily Jones buys a boat from you for $16,500. File 2007 taxes She pays for it with a cashier's check payable to you in the amount of $16,500. File 2007 taxes The cashier's check is not treated as cash because its face amount is more than $10,000. File 2007 taxes You do not have to file Form 8300 for this transaction. File 2007 taxes 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. File 2007 taxes 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). File 2007 taxes For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. File 2007 taxes The car is a consumer durable even if you sell it to a buyer who will use it in a business. File 2007 taxes A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). File 2007 taxes 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. File 2007 taxes 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. File 2007 taxes Example. File 2007 taxes You are a travel agent. File 2007 taxes Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. File 2007 taxes He also asks you to book hotel rooms and admission tickets for the group. File 2007 taxes In payment, he gives you two money orders, each for $6,000. File 2007 taxes You have received more than $10,000 cash in this designated reporting transaction. File 2007 taxes You must file Form 8300. File 2007 taxes Retail sale. File 2007 taxes   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. File 2007 taxes   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. File 2007 taxes This includes any sales of items that will be resold. File 2007 taxes Broker or intermediary. File 2007 taxes   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. File 2007 taxes 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. File 2007 taxes Exception for certain bank loans. File 2007 taxes   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. File 2007 taxes 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. File 2007 taxes Example. File 2007 taxes You are a car dealer. File 2007 taxes Mandy White buys a new car from you for $11,500. File 2007 taxes She pays you with $2,000 of U. File 2007 taxes S. File 2007 taxes currency and a cashier's check for $9,500 payable to you and her. File 2007 taxes 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. File 2007 taxes For this reason, the cashier's check is not treated as cash. File 2007 taxes You do not have to file Form 8300 for the transaction. File 2007 taxes Exception for certain installment sales. File 2007 taxes   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). File 2007 taxes 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. File 2007 taxes Exception for certain down payment plans. File 2007 taxes   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. File 2007 taxes 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. File 2007 taxes You receive it more than 60 days before the date of sale. File 2007 taxes 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. File 2007 taxes Exception for travel and entertainment. File 2007 taxes   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. File 2007 taxes 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. File 2007 taxes You receive it more than 60 days before the date on which the final payment is due. File 2007 taxes 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. File 2007 taxes Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. File 2007 taxes If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. File 2007 taxes If you do not know a person's TIN, you have to ask for it. File 2007 taxes You may be subject to penalties for an incorrect or missing TIN. File 2007 taxes There are three types of TINs. File 2007 taxes The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). File 2007 taxes 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). File 2007 taxes An ITIN has nine digits, similar to an SSN. File 2007 taxes The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). File 2007 taxes Exception. File 2007 taxes   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. File 2007 taxes S. File 2007 taxes 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. File 2007 taxes 1441-1(e)(2) or (3) or 1. File 2007 taxes 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. File 2007 taxes 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. File 2007 taxes S. File 2007 taxes citizen or resident. File 2007 taxes 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. File 2007 taxes 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. File 2007 taxes 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. File 2007 taxes Because they total $12,000 (more than $10,000), you must file Form 8300. File 2007 taxes More than 24 hours between transactions. File 2007 taxes   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. File 2007 taxes   For example, you are a travel agent. File 2007 taxes A client pays you $8,000 in cash for a trip. File 2007 taxes Two days later, the same client pays you $3,000 more in cash to include another person on the trip. File 2007 taxes These are related transactions, and you must file Form 8300 to report them. File 2007 taxes 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. File 2007 taxes 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. File 2007 taxes If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. File 2007 taxes Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. File 2007 taxes When, Where, and What To File The amount you receive and when you receive it determine when you must file. File 2007 taxes Generally, you must file Form 8300 within 15 days after receiving a payment. File 2007 taxes 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. File 2007 taxes More than one payment. File 2007 taxes   In some transactions, the buyer may arrange to pay you in cash installment payments. File 2007 taxes If the first payment is more than $10,000, you must file Form 8300 within 15 days. File 2007 taxes 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. File 2007 taxes When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. File 2007 taxes   After you file Form 8300, you must start a new count of cash payments received from that buyer. File 2007 taxes 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. File 2007 taxes You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. File 2007 taxes   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. File 2007 taxes Example. File 2007 taxes On January 10, you receive a cash payment of $11,000. File 2007 taxes 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. File 2007 taxes By January 25, you must file a Form 8300 for the $11,000 payment. File 2007 taxes By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. File 2007 taxes Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. File 2007 taxes Complete the form in its entirety (Parts I-IV) and include the amended information. File 2007 taxes Do not attach a copy of the original report. File 2007 taxes Where to file. File 2007 taxes   Mail the form to the address given in the Form 8300 instructions. File 2007 taxes Required statement to buyer. File 2007 taxes   You must give a written or electronic statement to each person named on any Form 8300 you must file. File 2007 taxes You can give the statement electronically only if the recipient agrees to receive it in that format. File 2007 taxes 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. File 2007 taxes It must state that you are also reporting this information to the IRS. File 2007 taxes   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. File 2007 taxes    You must keep a copy of every Form 8300 you file for 5 years. File 2007 taxes Examples Example 1. File 2007 taxes Pat Brown is the sales manager for Small Town Cars. File 2007 taxes On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. File 2007 taxes Pat asks for identification from Jane to get the necessary information to complete Form 8300. File 2007 taxes A filled-in form is shown in this publication. File 2007 taxes Pat must mail the form to the address shown in the form's instructions by January 21, 2009. File 2007 taxes He must also send a statement to Jane by January 31, 2010. File 2007 taxes Example 2. File 2007 taxes 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. File 2007 taxes 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). File 2007 taxes Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. File 2007 taxes However, he could report it if he felt it was a suspicious transaction. File 2007 taxes 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. File 2007 taxes 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). File 2007 taxes 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. File 2007 taxes 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. File 2007 taxes These dollar amounts are based on Section 3571 of Title 18 of the U. File 2007 taxes S. File 2007 taxes Code. File 2007 taxes 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. File 2007 taxes This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. File 2007 taxes Structuring means breaking up a large cash transaction into small cash transactions. File 2007 taxes 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. File 2007 taxes By selecting the method that is best for you, you will have quick and easy access to tax help. File 2007 taxes Free help with your return. File 2007 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2007 taxes 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. File 2007 taxes 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. File 2007 taxes To find the nearest VITA or TCE site, visit IRS. File 2007 taxes gov or call 1-800-906-9887 or 1-800-829-1040. File 2007 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2007 taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File 2007 taxes aarp. File 2007 taxes org/money/taxaide. File 2007 taxes   For more information on these programs, go to IRS. File 2007 taxes gov and enter keyword “VITA” in the upper right-hand corner. File 2007 taxes Internet. File 2007 taxes You can access the IRS website at IRS. File 2007 taxes gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. File 2007 taxes Go to IRS. File 2007 taxes gov and click on Where's My Refund. File 2007 taxes 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. File 2007 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 2007 taxes 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. File 2007 taxes E-file your return. File 2007 taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File 2007 taxes Download forms, including talking tax forms, instructions, and publications. File 2007 taxes Order IRS products online. File 2007 taxes Research your tax questions online. File 2007 taxes Search publications online by topic or keyword. File 2007 taxes Use the online Internal Revenue Code, regulations, or other official guidance. File 2007 taxes View Internal Revenue Bulletins (IRBs) published in the last few years. File 2007 taxes Figure your withholding allowances using the withholding calculator online at  www. File 2007 taxes irs. File 2007 taxes gov/individuals. File 2007 taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. File 2007 taxes irs. File 2007 taxes gov/individuals. File 2007 taxes Sign up to receive local and national tax news by email. File 2007 taxes Get information on starting and operating a small business. File 2007 taxes Phone. File 2007 taxes Many services are available by phone. File 2007 taxes   Ordering forms, instructions, and publications. File 2007 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File 2007 taxes You should receive your order within 10 days. File 2007 taxes Asking tax questions. File 2007 taxes Call the IRS with your tax questions at 1-800-829-1040. File 2007 taxes Solving problems. File 2007 taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File 2007 taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File 2007 taxes Call your local Taxpayer Assistance Center for an appointment. File 2007 taxes To find the number, go to www. File 2007 taxes irs. File 2007 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2007 taxes TTY/TDD equipment. File 2007 taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File 2007 taxes TeleTax topics. File 2007 taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File 2007 taxes Refund information. File 2007 taxes You can check the status of your refund on the new IRS phone app. File 2007 taxes Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. File 2007 taxes IRS2Go is a new way to provide you with information and tools. File 2007 taxes 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). File 2007 taxes 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. File 2007 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 2007 taxes 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. File 2007 taxes 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. File 2007 taxes Other refund information. File 2007 taxes To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File 2007 taxes Evaluating the quality of our telephone services. File 2007 taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File 2007 taxes One method is for a second IRS representative to listen in on or record random telephone calls. File 2007 taxes Another is to ask some callers to complete a short survey at the end of the call. File 2007 taxes Walk-in. File 2007 taxes Many products and services are available on a walk-in basis. File 2007 taxes   Products. File 2007 taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2007 taxes 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. File 2007 taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File 2007 taxes Services. File 2007 taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File 2007 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2007 taxes 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. File 2007 taxes No appointment is necessary—just walk in. File 2007 taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File 2007 taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File 2007 taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File 2007 taxes All other issues will be handled without an appointment. File 2007 taxes To find the number of your local office, go to www. File 2007 taxes irs. File 2007 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2007 taxes Mail. File 2007 taxes You can send your order for forms, instructions, and publications to the address below. File 2007 taxes You should receive a response within 10 days after your request is received. File 2007 taxes  Internal Revenue Service 1201 N. File 2007 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File 2007 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2007 taxes Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File 2007 taxes 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. File 2007 taxes Remember, the worst thing you can do is nothing at all. File 2007 taxes   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. File 2007 taxes You face (or your business is facing) an immediate threat of adverse action. File 2007 taxes 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. File 2007 taxes   If you qualify for our help, we’ll do everything we can to get your problem resolved. File 2007 taxes You will be assigned to one advocate who will be with you at every turn. File 2007 taxes We have offices in every state, the District of Columbia, and Puerto Rico. File 2007 taxes Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File 2007 taxes And our services are always free. File 2007 taxes   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File 2007 taxes Our tax toolkit at www. File 2007 taxes TaxpayerAdvocate. File 2007 taxes irs. File 2007 taxes gov can help you understand these rights. File 2007 taxes   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. File 2007 taxes irs. File 2007 taxes gov/advocate. File 2007 taxes You can also call our toll-free number at 1-877-777-4778. File 2007 taxes   TAS also handles large-scale or systemic problems that affect many taxpayers. File 2007 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 2007 taxes irs. File 2007 taxes gov/advocate. File 2007 taxes Low Income Taxpayer Clinics (LITCs). File 2007 taxes   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File 2007 taxes Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File 2007 taxes 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. File 2007 taxes Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File 2007 taxes For more information and to find a clinic near you, see the LITC page on www. File 2007 taxes irs. File 2007 taxes gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File 2007 taxes This publication is also available by calling 1-800-829-3676 or at your local IRS office. File 2007 taxes Free tax services. File 2007 taxes   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File 2007 taxes Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File 2007 taxes The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File 2007 taxes The majority of the information and services listed in this publication are available to you free of charge. File 2007 taxes If there is a fee associated with a resource or service, it is listed in the publication. File 2007 taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File 2007 taxes DVD for tax products. File 2007 taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File 2007 taxes Prior-year forms, instructions, and publications. File 2007 taxes Tax Map: an electronic research tool and finding aid. File 2007 taxes Tax law frequently asked questions. File 2007 taxes Tax Topics from the IRS telephone response system. File 2007 taxes Internal Revenue Code—Title 26 of the U. File 2007 taxes S. File 2007 taxes Code. File 2007 taxes Links to other Internet based Tax Research Materials. File 2007 taxes Fill-in, print, and save features for most tax forms. File 2007 taxes Internal Revenue Bulletins. File 2007 taxes Toll-free and email technical support. File 2007 taxes Two releases during the year. File 2007 taxes  – The first release will ship the beginning of January. File 2007 taxes  – The final release will ship the beginning of March. File 2007 taxes Purchase the DVD from National Technical Information Service (NTIS) at www. File 2007 taxes irs. File 2007 taxes 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). File 2007 taxes This image is too large to be displayed in the current screen. File 2007 taxes Please click the link to view the image. File 2007 taxes Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications