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1040x H&r Block

File 1040 XE File 1040ezIrs 2012 TaxesTax Form 1040x InstructionsFile Federal And State Taxes1040nr Form2011 Taxes DueTurbo TaxIrs 2012 Tax Forms 1040 Ez2010 Tax TablesTax Filing 2011Freetaxusa2010Free Efile For 2011 Federal TaxesHow To Do 2012 Tax ReturnH&r Block's Free FileHow To File Amended Tax Return TurbotaxState Efile2009 Tax Forms DownloadHrblockfreefile1040x Mailing AddressSample 1040ezHow To Get 2012 Tax FormsH&r Block At Home FreeHr Block FreeTaxact Com 2011Hrblock TaxState Income Tax Form 2012Federal Income Tax Extension1040a Tax Table1040ez Income Tax FormWww Irs Gov Freefile1040ezformsStudent Income Tax ReturnIrs GovFederal Tax Return FormsIrs Form 1040xFile Taxes If UnemployedFile Form 1040x OnlineDeadline For Filing 2010 Taxes1040x Form 2013

1040x H&r Block

1040x h&r block Index A Abandonment of home, Abandonment. 1040x h&r block Absence, temporary, Temporary absence. 1040x h&r block Abstract fees, Settlement fees or closing costs. 1040x h&r block Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. 1040x h&r block Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 1040x h&r block Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 1040x h&r block Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. 1040x h&r block Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. 1040x h&r block Architect's fees, Construction. 1040x h&r block Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. 1040x h&r block Assistance (see Tax help) B Back interest, Settlement fees or closing costs. 1040x h&r block Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. 1040x h&r block Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). 1040x h&r block C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. 1040x h&r block Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. 1040x h&r block Commissions, Selling expenses. 1040x h&r block , Settlement fees or closing costs. 1040x h&r block Community property Basis determination, Community property. 1040x h&r block Condemnation Gain exclusion, Home destroyed or condemned. 1040x h&r block Ownership and use test when previous home condemned, Previous home destroyed or condemned. 1040x h&r block Condominiums As main home, Main Home Basis determination, Condominium. 1040x h&r block Construction costs, Construction. 1040x h&r block Built by you, Built by you. 1040x h&r block Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. 1040x h&r block Ownership and use tests, Cooperative apartment. 1040x h&r block Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. 1040x h&r block D Date of sale, Date of sale. 1040x h&r block Death Sale due to, Specific event safe harbors. 1040x h&r block Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. 1040x h&r block Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. 1040x h&r block Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. 1040x h&r block Ownership and use test when previous home destroyed, Previous home destroyed or condemned. 1040x h&r block Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. 1040x h&r block Disasters, Specific event safe harbors. 1040x h&r block Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. 1040x h&r block Home transferred to spouse, Transfer to spouse. 1040x h&r block Ownership and use tests, Home transferred from spouse. 1040x h&r block Sale due to, Specific event safe harbors. 1040x h&r block Transfers after July 18, 1984, Transfers after July 18, 1984. 1040x h&r block Transfers before July 19, 1984, Transfers before July 19, 1984. 1040x h&r block Use of home after divorce, Use of home after divorce. 1040x h&r block Doctor's recommendation for sale, Doctor's recommendation safe harbor. 1040x h&r block E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. 1040x h&r block Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. 1040x h&r block Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. 1040x h&r block F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. 1040x h&r block Fire insurance premiums, Settlement fees or closing costs. 1040x h&r block Foreclosure, Foreclosure or repossession. 1040x h&r block Foreign Service, Foreign Service member. 1040x h&r block Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. 1040x h&r block Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. 1040x h&r block Form 1040, Schedule A Real estate taxes, Real estate taxes. 1040x h&r block Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. 1040x h&r block , Form 1099-S. 1040x h&r block , Form 1099-S. 1040x h&r block Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. 1040x h&r block Form 8828 Recapture tax, How to figure and report the recapture. 1040x h&r block Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). 1040x h&r block NIIT, Net Investment Income Tax (NIIT). 1040x h&r block Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. 1040x h&r block Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. 1040x h&r block Loss on sale, Loss on sale. 1040x h&r block Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. 1040x h&r block Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 1040x h&r block Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 1040x h&r block Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 1040x h&r block Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 1040x h&r block Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. 1040x h&r block H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. 1040x h&r block Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. 1040x h&r block Charges for, Settlement fees or closing costs. 1040x h&r block Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). 1040x h&r block Inheritance Home received as, Home acquired from a decedent who died before or after 2010. 1040x h&r block Installment sales, Installment sale. 1040x h&r block Involuntary conversion, Specific event safe harbors. 1040x h&r block ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). 1040x h&r block J Joint owners not married, Joint owners not married. 1040x h&r block Joint returns, Jointly owned home. 1040x h&r block Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. 1040x h&r block Sale of vacant land, Vacant land. 1040x h&r block Legal fees, Selling expenses. 1040x h&r block , Settlement fees or closing costs. 1040x h&r block , Construction. 1040x h&r block Legal separation Sale due to, Specific event safe harbors. 1040x h&r block Like-kind exchange, Sale of home acquired in a like-kind exchange. 1040x h&r block Living expenses, Reasonable basic living expenses. 1040x h&r block Loan assumption fees, Settlement fees or closing costs. 1040x h&r block Loan placement fees, Selling expenses. 1040x h&r block Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. 1040x h&r block Property used partly as, Property used partly as your main home. 1040x h&r block , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. 1040x h&r block Mortgage fees, Settlement fees or closing costs. 1040x h&r block Mortgage insurance premiums, Settlement fees or closing costs. 1040x h&r block Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. 1040x h&r block Moving expense, Settlement fees or closing costs. 1040x h&r block Multiple births Sale due to, Specific event safe harbors. 1040x h&r block N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. 1040x h&r block O Option to buy home, Option to buy. 1040x h&r block Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. 1040x h&r block P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. 1040x h&r block Points, Selling expenses. 1040x h&r block Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. 1040x h&r block Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. 1040x h&r block , Real estate taxes. 1040x h&r block Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. 1040x h&r block Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. 1040x h&r block Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. 1040x h&r block Relatives Sale of home to, Exception for sales to related persons. 1040x h&r block Remainder interest Sale of, Sale of remainder interest. 1040x h&r block Remodeling, Improvements. 1040x h&r block , Exception. 1040x h&r block (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). 1040x h&r block Before closing, by buyer, Settlement fees or closing costs. 1040x h&r block Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. 1040x h&r block , Improvements. 1040x h&r block , Repairs. 1040x h&r block (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. 1040x h&r block Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. 1040x h&r block Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. 1040x h&r block Doctor's recommendation for sale, Doctor's recommendation safe harbor. 1040x h&r block Unforeseeable events, Specific event safe harbors. 1040x h&r block Sales commissions, Selling expenses. 1040x h&r block , Settlement fees or closing costs. 1040x h&r block Sales to related persons, Exception for sales to related persons. 1040x h&r block Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. 1040x h&r block Seller-financed mortgages, Seller-financed mortgage. 1040x h&r block Seller-paid points, Seller-paid points. 1040x h&r block Selling expenses, Selling expenses. 1040x h&r block Selling price, Selling Price Separate returns, Separate returns. 1040x h&r block Settlement fees, Settlement fees or closing costs. 1040x h&r block Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. 1040x h&r block Surviving spouse Basis determination, Surviving spouse. 1040x h&r block Ownership and use tests, Sale of main home by surviving spouse. 1040x h&r block T Tax help, How To Get Tax Help Temporary absence, Temporary absence. 1040x h&r block Temporary housing, Temporary housing. 1040x h&r block Title insurance, Settlement fees or closing costs. 1040x h&r block Title search fees, Settlement fees or closing costs. 1040x h&r block Trading homes, Trading (exchanging) homes. 1040x h&r block , Home received as trade. 1040x h&r block Transfer taxes, Settlement fees or closing costs. 1040x h&r block , Transfer taxes. 1040x h&r block Transfer to spouse, Transfer to spouse. 1040x h&r block After July 18, 1984, Transfers after July 18, 1984. 1040x h&r block Before July 19, 1984, Transfers before July 19, 1984. 1040x h&r block TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. 1040x h&r block Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. 1040x h&r block Utilities Charges for installing, Settlement fees or closing costs. 1040x h&r block Charges related to occupancy of house before closing, Settlement fees or closing costs. 1040x h&r block Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. 1040x h&r block V Vacant land Sale of, Vacant land. 1040x h&r block W Worksheets, Worksheets. 1040x h&r block Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. 1040x h&r block Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 1040x h&r block Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 1040x h&r block Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. 1040x h&r block Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 1040x h&r block Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 1040x h&r block Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 1040x h&r block Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 1040x h&r block Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. 1040x h&r block Reduced Maximum Exclusion Prev  Up     Home   More Online Publications
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Tax Code, Regulations and Official Guidance

Internal Revenue Code |   Treasury (Tax) Regulations    |    Other Official Guidance

Internal Revenue Code

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

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Note: The IRC materials retrieved via the above functions are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.

CAUTION.  The version of the IRC underlying the retrieval functions presented above is generated from the official version of the U.S. Code made available to the public by Congress.  However, this version is only current through the 1st Session of the 112th Congress convened in 2011.  Before relying on an IRC section retrieved from this or any other publicly accessible version of the U.S. Code, please check the U.S. Code Classification Tables  published by the U.S. House of Representatives to verify that there have been no amendments since that session of Congress.

Finally, the IRC is complex and its sections must be read in the context of the entire Code and the court decisions that interpret it.  At a minimum, please do not be misled by the false interpretations of the IRC promoted by the purveyors of anti-tax law evasion schemes.

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Treasury (Tax) Regulations

Treasury regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.

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The IRS publishes a list of the official documents explaining any changes to the Treasury regulations retrieved from the above resources, or to announce the issuance of any proposed or temporary ones:

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Other Official Tax Guidance

In addition to participating in the promulgation of Treasury (Tax) Regulations, the IRS publishes a regular series of other forms of official tax guidance, including revenue rulings, revenue procedures, notices, and announcements. See Understanding IRS Guidance - A Brief Primer  for more information about official IRS guidance versus non-precedential rulings or advice.

The authoritative instrument for the distribution of all forms of official IRS tax guidance is the Internal Revenue Bulletin (IRB), a weekly collection of these and other items of general interest to the tax professional community.

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Note: The IRB materials retrieved from the above resources are provided by IRS Media and Publications.

The IRS frequently releases individual items in advance of their publication in the IRB.  See the Advance Notice for Tax Professionals page for more information about the "early drop" of these items.  And if you'd like to receive automated email notifications about these items, please feel free to subscribe to our IRS GuideWire service.

Finally, see the Applicable Federal Rates (AFR) page for a series of revenue rulings providing certain prescribed rates for federal income tax purposes.  These AFR revenue rulings are always released before they are officially published in the IRB.

PLEASE NOTERulings and procedures reported in the IRB do not have the force and effect of Treasury tax regulations, but they may be used as precedents. In contrast, any documents not published in the IRB cannot be relied on, used, or cited as precedents in the disposition of other cases.

In applying rulings and procedures published in the IRB, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered.  In addition, all parties are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

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Page Last Reviewed or Updated: 24-Feb-2014

The 1040x H&r Block

1040x h&r block Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. 1040x h&r block Reporting Tips to Your EmployerElectronic tip statement. 1040x h&r block Final report. 1040x h&r block Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. 1040x h&r block   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. 1040x h&r block How to keep a daily tip record. 1040x h&r block   There are two ways to keep a daily tip record. 1040x h&r block You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. 1040x h&r block You should keep your daily tip record with your tax or other personal records. 1040x h&r block You must keep your records for as long as they are important for administration of the federal tax law. 1040x h&r block For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. 1040x h&r block    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. 1040x h&r block To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. 1040x h&r block Publication 1244 is also available at www. 1040x h&r block irs. 1040x h&r block gov/pub1244. 1040x h&r block Publication 1244 includes a 1-year supply of Form 4070A. 1040x h&r block Each day, write in the information asked for on the form. 1040x h&r block A filled-in Form 4070A is shown on the following page. 1040x h&r block   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. 1040x h&r block Although you do not report these tips to your employer, you must report them on your tax return. 1040x h&r block   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). 1040x h&r block Then, each workday, write the date and the following information. 1040x h&r block Cash tips you get directly from customers or from other employees. 1040x h&r block Tips from credit and debit card charge customers that your employer pays you. 1040x h&r block The value of any noncash tips you get, such as tickets, passes, or other items of value. 1040x h&r block The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. 1040x h&r block Please click here for the text description of the image. 1040x h&r block Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. 1040x h&r block   You can use an electronic system provided by your employer to record your daily tips. 1040x h&r block If you do, you must receive and keep a paper copy of this record. 1040x h&r block Service charges. 1040x h&r block    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. 1040x h&r block This is part of your wages, not a tip. 1040x h&r block The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. 1040x h&r block See examples below. 1040x h&r block Example 1. 1040x h&r block Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. 1040x h&r block Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. 1040x h&r block Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. 1040x h&r block Do not include the 18% charge in your tip diary. 1040x h&r block Service charges that are paid to you are considered wages, not tips. 1040x h&r block Example 2. 1040x h&r block Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. 1040x h&r block David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. 1040x h&r block Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. 1040x h&r block Be sure to include this amount in your tip diary. 1040x h&r block Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. 1040x h&r block Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. 1040x h&r block   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). 1040x h&r block What tips to report. 1040x h&r block   Report to your employer only cash, check, and debit and credit card tips you receive. 1040x h&r block   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. 1040x h&r block   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 1040x h&r block Do not report to your employer any portion of the tips you receive that you pass on to other employees. 1040x h&r block However, you must report tips you receive from other employees. 1040x h&r block   Do not report the value of any noncash tips, such as tickets or passes, to your employer. 1040x h&r block You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. 1040x h&r block How to report. 1040x h&r block   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. 1040x h&r block Fill in the information asked for on the form, sign and date the form, and give it to your employer. 1040x h&r block A sample filled-in Form 4070 is shown above. 1040x h&r block To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. 1040x h&r block   If you do not use Form 4070, give your employer a statement with the following information. 1040x h&r block Your name, address, and social security number. 1040x h&r block Your employer's name, address, and business name (if it is different from your employer's name). 1040x h&r block The month (or the dates of any shorter period) in which you received tips. 1040x h&r block The total tips required to be reported for that period. 1040x h&r block You must sign and date the statement. 1040x h&r block Be sure to keep a copy with your tax or other personal records. 1040x h&r block   Your employer may require you to report your tips more than once a month. 1040x h&r block However, the statement cannot cover a period of more than 1 calendar month. 1040x h&r block Electronic tip statement. 1040x h&r block   Your employer can have you furnish your tip statements electronically. 1040x h&r block When to report. 1040x h&r block   Give your report for each month to your employer by the 10th of the next month. 1040x h&r block If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. 1040x h&r block Example. 1040x h&r block You must report your tips received in September 2014 by October 10, 2014. 1040x h&r block Final report. 1040x h&r block   If your employment ends during the month, you can report your tips when your employment ends. 1040x h&r block Penalty for not reporting tips. 1040x h&r block   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. 1040x h&r block (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. 1040x h&r block ) The penalty amount is in addition to the taxes you owe. 1040x h&r block   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. 1040x h&r block To do so, attach a statement to your return explaining why you did not report them. 1040x h&r block Giving your employer money for taxes. 1040x h&r block   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. 1040x h&r block If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. 1040x h&r block   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. 1040x h&r block All taxes on your regular pay. 1040x h&r block Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. 1040x h&r block Federal, state, and local income taxes on your reported tips. 1040x h&r block    Any taxes that remain unpaid can be collected by your employer from your next paycheck. 1040x h&r block If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. 1040x h&r block See Publication 505, Tax Withholding and Estimated Tax, for more information. 1040x h&r block    Uncollected taxes. 1040x h&r block You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. 1040x h&r block These uncollected taxes will be shown on your 2013 Form W-2. 1040x h&r block See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. 1040x h&r block Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. 1040x h&r block The program was developed to help employees and employers understand and meet their tip reporting responsibilities. 1040x h&r block There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). 1040x h&r block A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. 1040x h&r block For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. 1040x h&r block irs. 1040x h&r block gov/pub/irs-irbs/irb01-02. 1040x h&r block pdf. 1040x h&r block If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. 1040x h&r block See Revenue Procedure 2007-32, 2007-22 I. 1040x h&r block R. 1040x h&r block B. 1040x h&r block 1322, available at www. 1040x h&r block irs. 1040x h&r block gov/pub/irs-irbs/irb07_22. 1040x h&r block pdf. 1040x h&r block Your employer can provide you with a copy of any applicable agreement. 1040x h&r block To find out more about these agreements, visit IRS. 1040x h&r block gov and enter “restaurant tip reporting” in the search box. 1040x h&r block You may also call 1-800-829-4933, visit www. 1040x h&r block irs. 1040x h&r block gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. 1040x h&r block Program@irs. 1040x h&r block gov and request information on this program. 1040x h&r block Reporting Tips on Your Tax Return How to report tips. 1040x h&r block   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 1040x h&r block What tips to report. 1040x h&r block   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 1040x h&r block Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. 1040x h&r block Add to the amount in box 1 only the tips you did not report to your employer. 1040x h&r block   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. 1040x h&r block Do not include the amount of these tips on your 2013 tax return. 1040x h&r block Instead, include them on your 2014 tax return. 1040x h&r block Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. 1040x h&r block Although these tips were received in 2012, you must report them on your 2013 tax return. 1040x h&r block   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 1040x h&r block Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. 1040x h&r block However, you must report tips you receive from other employees. 1040x h&r block    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. 1040x h&r block    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. 1040x h&r block   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. 1040x h&r block Cash and charge tips you received that totaled less than $20 for any month. 1040x h&r block The value of noncash tips, such as tickets, passes, or other items of value. 1040x h&r block Example. 1040x h&r block Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. 1040x h&r block Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. 1040x h&r block He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. 1040x h&r block Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. 1040x h&r block He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. 1040x h&r block Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 1040x h&r block    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. 1040x h&r block To report these taxes, you must file a return even if you would not otherwise have to file. 1040x h&r block You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. 1040x h&r block (You cannot file Form 1040EZ or Form 1040A. 1040x h&r block )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. 1040x h&r block Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. 1040x h&r block Use Form 8959 to figure Additional Medicare Tax. 1040x h&r block If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. 1040x h&r block To get railroad retirement credit, you must report tips to your employer. 1040x h&r block Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 1040x h&r block    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. 1040x h&r block For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. 1040x h&r block   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). 1040x h&r block You must report these amounts as additional tax on your return. 1040x h&r block   If you worked in the U. 1040x h&r block S. 1040x h&r block possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. 1040x h&r block If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. 1040x h&r block Unlike the uncollected portion of the regular (1. 1040x h&r block 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. 1040x h&r block   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. 1040x h&r block You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. 1040x h&r block See the instructions for the appropriate form and line number indicated, and Form 8959. 1040x h&r block (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. 1040x h&r block ) Self-employed persons. 1040x h&r block    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. 1040x h&r block See Publication 334, Tax Guide for Small Business, for more information on reporting business income. 1040x h&r block Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. 1040x h&r block They are not included in box 1 with your wages and reported tips. 1040x h&r block If box 8 is blank, this discussion does not apply to you. 1040x h&r block What are allocated tips. 1040x h&r block   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. 1040x h&r block Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. 1040x h&r block No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. 1040x h&r block How were your allocated tips figured. 1040x h&r block   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). 1040x h&r block Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. 1040x h&r block For information about the exact allocation method used, ask your employer. 1040x h&r block Must you report your allocated tips on your tax return. 1040x h&r block   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. 1040x h&r block Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. 1040x h&r block Add to the amount in box 1 only the tips you did not report to your employer as required. 1040x h&r block This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. 1040x h&r block   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. 1040x h&r block How to report allocated tips. 1040x h&r block   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 1040x h&r block (You cannot file Form 1040A or Form 1040EZ). 1040x h&r block    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. 1040x h&r block Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. 1040x h&r block See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. 1040x h&r block How to request an approved lower rate. 1040x h&r block   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. 1040x h&r block Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. 1040x h&r block The petition must include specific information about the establishment that will justify the lower rate. 1040x h&r block A user fee must be paid with the petition. 1040x h&r block    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). 1040x h&r block The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. 1040x h&r block Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. 1040x h&r block   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. 1040x h&r block How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 1040x h&r block Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040x h&r block Free help with your tax return. 1040x h&r block   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040x h&r block The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040x h&r block The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040x h&r block 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. 1040x h&r block Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040x h&r block To find the nearest VITA or TCE site, visit IRS. 1040x h&r block gov or call 1-800-906-9887. 1040x h&r block   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x h&r block To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x h&r block aarp. 1040x h&r block org/money/taxaide or call 1-888-227-7669. 1040x h&r block   For more information on these programs, go to IRS. 1040x h&r block gov and enter “VITA” in the search box. 1040x h&r block Internet. 1040x h&r block IRS. 1040x h&r block gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040x h&r block Apply for an Employer Identification Number (EIN). 1040x h&r block Go to IRS. 1040x h&r block gov and enter Apply for an EIN in the search box. 1040x h&r block Request an Electronic Filing PIN by going to IRS. 1040x h&r block gov and entering Electronic Filing PIN in the search box. 1040x h&r block Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040x h&r block gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x h&r block If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x h&r block Check the status of your amended return. 1040x h&r block Go to IRS. 1040x h&r block gov and enter Where's My Amended Return in the search box. 1040x h&r block Download forms, instructions, and publications, including some accessible versions. 1040x h&r block Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040x h&r block gov or IRS2Go. 1040x h&r block Tax return and tax account transcripts are generally available for the current year and past three years. 1040x h&r block Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x h&r block gov. 1040x h&r block Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040x h&r block Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x h&r block gov. 1040x h&r block Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040x h&r block gov or IRS2Go. 1040x h&r block Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040x h&r block An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040x h&r block Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040x h&r block If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040x h&r block Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x h&r block Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040x h&r block gov. 1040x h&r block Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x h&r block The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040x h&r block Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040x h&r block AARP offers the Tax-Aide counseling program as part of the TCE program. 1040x h&r block Visit AARP's website to find the nearest Tax-Aide location. 1040x h&r block Research your tax questions. 1040x h&r block Search publications and instructions by topic or keyword. 1040x h&r block Read the Internal Revenue Code, regulations, or other official guidance. 1040x h&r block Read Internal Revenue Bulletins. 1040x h&r block Sign up to receive local and national tax news by email. 1040x h&r block Phone. 1040x h&r block You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x h&r block Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040x h&r block Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040x h&r block Call to locate the nearest volunteer help site, 1-800-906-9887. 1040x h&r block Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x h&r block The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040x h&r block Most VITA and TCE sites offer free electronic filing. 1040x h&r block Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x h&r block Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x h&r block Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040x h&r block The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040x h&r block If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x h&r block Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x h&r block Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x h&r block Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040x h&r block Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x h&r block Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040x h&r block You should receive your order within 10 business days. 1040x h&r block Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040x h&r block Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040x h&r block Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040x h&r block Call to ask tax questions, 1-800-829-1040. 1040x h&r block Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x h&r block The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x h&r block These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040x h&r block gsa. 1040x h&r block gov/fedrelay. 1040x h&r block Walk-in. 1040x h&r block You can find a selection of forms, publications and services — in-person, face-to-face. 1040x h&r block Products. 1040x h&r block You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x h&r block Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x h&r block Services. 1040x h&r block You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040x h&r block An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x h&r block 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 TAC where you can talk with an IRS representative face-to-face. 1040x h&r block No appointment is necessary—just walk in. 1040x h&r block Before visiting, check www. 1040x h&r block irs. 1040x h&r block gov/localcontacts for hours of operation and services provided. 1040x h&r block Mail. 1040x h&r block You can send your order for forms, instructions, and publications to the address below. 1040x h&r block You should receive a response within 10 business days after your request is received. 1040x h&r block  Internal Revenue Service 1201 N. 1040x h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040x h&r block   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x h&r block Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x h&r block What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040x h&r block We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040x h&r block You face (or your business is facing) an immediate threat of adverse action. 1040x h&r block You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x h&r block   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040x h&r block Here's why we can help: TAS is an independent organization within the IRS. 1040x h&r block Our advocates know how to work with the IRS. 1040x h&r block Our services are free and tailored to meet your needs. 1040x h&r block We have offices in every state, the District of Columbia, and Puerto Rico. 1040x h&r block How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040x h&r block irs. 1040x h&r block gov/advocate, or call us toll-free at 1-877-777-4778. 1040x h&r block How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x h&r block If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040x h&r block irs. 1040x h&r block gov/sams. 1040x h&r block Low Income Taxpayer Clinics. 1040x h&r block   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040x h&r block Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x h&r block Visit www. 1040x h&r block TaxpayerAdvocate. 1040x h&r block irs. 1040x h&r block gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x h&r block Prev  Up  Next   Home   More Online Publications