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2008 Tax Filing Software

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2008 Tax Filing Software

2008 tax filing software 1. 2008 tax filing software   Tax Withholding for 2014 Table of Contents Introduction Useful Items - You may want to see: Salaries and WagesDetermining Amount of Tax Withheld Using Form W-4 Completing Form W-4 and Worksheets Getting the Right Amount of Tax Withheld Rules Your Employer Must Follow Exemption From Withholding Supplemental Wages Penalties Tips Taxable Fringe BenefitsSpecial rule. 2008 tax filing software Exceptions. 2008 tax filing software Sick Pay Pensions and AnnuitiesPeriodic Payments Nonperiodic Payments Eligible Rollover Distributions Choosing Not To Have Income Tax Withheld Gambling WinningsException. 2008 tax filing software Identical wagers. 2008 tax filing software Unemployment Compensation Federal Payments Backup WithholdingTaxpayer identification number. 2008 tax filing software Underreported interest or dividends. 2008 tax filing software Introduction This chapter discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. 2008 tax filing software This chapter explains in detail the rules for withholding tax from each of these types of income. 2008 tax filing software The discussion of salaries and wages includes an explanation of how to complete Form W-4. 2008 tax filing software This chapter also covers backup withholding on interest, dividends, and other payments. 2008 tax filing software Useful Items - You may want to see: Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request See chapter 5 of this publication for information about getting these publications and forms. 2008 tax filing software Salaries and Wages Income tax is withheld from the pay of most employees. 2008 tax filing software Your pay includes your regular pay, bonuses, commissions, and vacation allowances. 2008 tax filing software It also includes reimbursements and other expense allowances paid under a nonaccountable plan. 2008 tax filing software See Supplemental Wages , later, for definitions of accountable and nonaccountable plans. 2008 tax filing software If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. 2008 tax filing software This is explained under Exemption From Withholding , later. 2008 tax filing software You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. 2008 tax filing software If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed in chapter 2. 2008 tax filing software Military retirees. 2008 tax filing software   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. 2008 tax filing software Household workers. 2008 tax filing software   If you are a household worker, you can ask your employer to withhold income tax from your pay. 2008 tax filing software A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. 2008 tax filing software   Tax is withheld only if you want it withheld and your employer agrees to withhold it. 2008 tax filing software If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed in chapter 2. 2008 tax filing software Farmworkers. 2008 tax filing software   Generally, income tax is withheld from your cash wages for work on a farm unless your employer both: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. 2008 tax filing software Differential wage payments. 2008 tax filing software   When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. 2008 tax filing software Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. 2008 tax filing software The wages and withholding will be reported on Form W-2, Wage and Tax Statement. 2008 tax filing software Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. 2008 tax filing software The amount you earn in each payroll period. 2008 tax filing software The information you give your employer on Form W-4. 2008 tax filing software Form W-4 includes four types of information that your employer will use to figure your withholding. 2008 tax filing software Whether to withhold at the single rate or at the lower married rate. 2008 tax filing software How many withholding allowances you claim (each allowance reduces the amount withheld). 2008 tax filing software Whether you want an additional amount withheld. 2008 tax filing software Whether you are claiming an exemption from withholding in 2014. 2008 tax filing software See Exemption From Withholding , later. 2008 tax filing software Note. 2008 tax filing software You must specify a filing status and a number of withholding allowances on Form W-4. 2008 tax filing software You cannot specify only a dollar amount of withholding. 2008 tax filing software New Job When you start a new job, you must fill out a Form W-4 and give it to your employer. 2008 tax filing software Your employer should have copies of the form. 2008 tax filing software If you need to change the information later, you must fill out a new form. 2008 tax filing software If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. 2008 tax filing software You may be able to avoid overwithholding if your employer agrees to use the part-year method. 2008 tax filing software See Part-Year Method , later, for more information. 2008 tax filing software Employee also receiving pension income. 2008 tax filing software   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. 2008 tax filing software However, you can choose to split your withholding allowances between your pension and job in any manner. 2008 tax filing software Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. 2008 tax filing software When this happens, you may need to give your employer a new Form W-4 to change your withholding status or number of allowances. 2008 tax filing software If the changes reduce the number of allowances you are allowed to claim or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. 2008 tax filing software See Marital Status (Line 3 of Form W-4) and Withholding Allowances (Line 5 of Form W-4) , later. 2008 tax filing software Generally, you can submit a new Form W-4 whenever you wish to change your withholding allowances for any other reason. 2008 tax filing software See Table 1-1 for examples of personal and financial changes you should consider. 2008 tax filing software Table 1-1. 2008 tax filing software Personal and Financial Changes Factor Examples Lifestyle change Marriage Divorce Birth or adoption of child Loss of an exemption Purchase of a new home Retirement Filing chapter 11 bankruptcy Wage income You or your spouse start or stop working, or start or stop a second job Change in the amount of taxable income not subject to withholding Interest income Dividends Capital gains Self-employment income IRA (including certain Roth  IRA) distributions Change in the amount of adjustments to income IRA deduction Student loan interest deduction Alimony expense Change in the amount of itemized deductions or tax credits Medical expenses Taxes Interest expense Gifts to charity Job expenses Dependent care expenses Education credit Child tax credit Earned income credit If you change the number of your withholding allowances, you can request that your employer withhold using the Cumulative Wage Method , explained later. 2008 tax filing software Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too much or too little. 2008 tax filing software If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. 2008 tax filing software You can get a blank Form W-4 from your employer or print the form from IRS. 2008 tax filing software gov. 2008 tax filing software You should try to have your withholding match your actual tax liability. 2008 tax filing software If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. 2008 tax filing software If too much tax is withheld, you will lose the use of that money until you get your refund. 2008 tax filing software Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. 2008 tax filing software See Table 1-1 for examples. 2008 tax filing software Note. 2008 tax filing software You cannot give your employer a payment to cover federal income tax withholding on salaries and wages for past pay periods or a payment for estimated tax. 2008 tax filing software When Should You Check Your Withholding? The earlier in the year you check your withholding, the easier it is to get the right amount of tax withheld. 2008 tax filing software You should check your withholding when any of the following situations occur. 2008 tax filing software You receive a paycheck stub (statement) covering a full pay period in 2014, showing tax withheld based on 2014 tax rates. 2008 tax filing software You prepare your 2013 tax return and get a: Big refund, or Balance due that is: More than you can comfortably pay, or Subject to a penalty. 2008 tax filing software There are changes in your life or financial situation that affect your tax liability. 2008 tax filing software See Table 1-1. 2008 tax filing software There are changes in the tax law that affect your tax liability. 2008 tax filing software How Do You Check Your Withholding? You can use the worksheets and tables in this publication to see if you are having the right amount of tax withheld. 2008 tax filing software You can also use the IRS Withholding calculator at www. 2008 tax filing software irs. 2008 tax filing software gov/individuals. 2008 tax filing software If you use the worksheets and tables in this publication, follow these steps. 2008 tax filing software Fill out Worksheet 1-5 to project your total federal income tax liability for 2014. 2008 tax filing software Fill out Worksheet 1-7 to project your total federal withholding for 2014 and compare that with your projected tax liability from Worksheet 1-5. 2008 tax filing software If you are not having enough tax withheld, line 6 of Worksheet 1-7 will show you how much more to have withheld each payday. 2008 tax filing software For ways to increase the amount of tax withheld, see How Do You Increase Your Withholding? If line 5 of Worksheet 1-7 shows that you are having more tax withheld than necessary, see How Do You Decrease Your Withholding, for ways to decrease the amount of tax you have withheld each payday. 2008 tax filing software How Do You Increase Your Withholding? There are two ways to increase your withholding. 2008 tax filing software You can: Decrease the number of allowances you claim on Form W-4, or Enter an additional amount that you want withheld from each paycheck on Form W-4. 2008 tax filing software Requesting an additional amount withheld. 2008 tax filing software   You can request that an additional amount be withheld from each paycheck by following these steps. 2008 tax filing software Complete Worksheets 1-5 and 1-7. 2008 tax filing software Complete a new Form W-4 if the amount on Worksheet 1-7, line 5: Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or Would cause you to pay a penalty when you file your tax return for 2014. 2008 tax filing software Enter on your new Form W-4, the same number of withholding allowances your employer now uses for your withholding. 2008 tax filing software This is the number of allowances you entered on the last Form W-4 you gave your employer. 2008 tax filing software Enter on your new Form W-4, the amount from Worksheet 1-7, line 6. 2008 tax filing software Give your newly completed Form W-4 to your employer. 2008 tax filing software   If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year. 2008 tax filing software Example. 2008 tax filing software Early in 2014, Steve Miller used Worksheets 1-5, 1-6, and 1-7 to project his 2014 tax liability ($4,316) and his withholding for the year ($3,516). 2008 tax filing software Steve's tax will be underwithheld by $800 ($4,316 − $3,516). 2008 tax filing software His choices are to pay this amount when he files his 2014 tax return, make estimated tax payments, or increase his withholding now. 2008 tax filing software Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2014. 2008 tax filing software Steve completes the new Form W-4 as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on the form as the additional amount to be withheld from his pay each payday. 2008 tax filing software He gives the completed form to his employer. 2008 tax filing software What if I have more than one job or my spouse also has a job?   You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. 2008 tax filing software If this is the case, you can increase your withholding for one or more of the jobs. 2008 tax filing software   You can apply the amount on Worksheet 1-7, line 5, to only one job or divide it between the jobs any way you wish. 2008 tax filing software For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2014 for that job. 2008 tax filing software This will give you the additional amount to enter on the Form W-4 you will file for that job. 2008 tax filing software You need to give your employer a new Form W-4 for each job for which you are changing your withholding. 2008 tax filing software Example. 2008 tax filing software Meg Green works in a store and earns $46,000 a year. 2008 tax filing software Her husband, John, works full-time in manufacturing and earns $68,000 a year. 2008 tax filing software In 2014, they will also have $184 in taxable interest and $1,000 of other taxable income. 2008 tax filing software They expect to file a joint income tax return. 2008 tax filing software Meg and John complete Worksheets 1-5, 1-6, and 1-7. 2008 tax filing software Line 5 of Worksheet 1-7 shows that they will owe an additional $4,459 after subtracting their withholding for the year. 2008 tax filing software They can divide the $4,459 any way they want. 2008 tax filing software They can enter an additional amount on either of their Forms W-4, or divide it between them. 2008 tax filing software They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on his Form W-4. 2008 tax filing software Both claim the same number of allowances as before. 2008 tax filing software How Do You Decrease Your Withholding? If your completed Worksheets 1-5 and 1-7 show that you may have more tax withheld than your projected tax liability for 2014, you may be able to decrease your withholding. 2008 tax filing software There are two ways to do this. 2008 tax filing software You can: Decrease any additional amount you are having withheld, or Increase the number of allowances you claim on Form W-4. 2008 tax filing software You can claim only the number of allowances to which you are entitled. 2008 tax filing software To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. 2008 tax filing software Increasing the number of allowances. 2008 tax filing software   Figure and increase the number of withholding allowances you can claim as follows. 2008 tax filing software On a new Form W-4, complete the Personal Allowances Worksheet. 2008 tax filing software If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. 2008 tax filing software If you plan to claim tax credits, see Converting Credits to Withholding Allowances, later. 2008 tax filing software If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet. 2008 tax filing software If the number of allowances you can claim on Form W-4, is different from the number you already are claiming, give the newly completed Form W-4 to your employer. 2008 tax filing software Converting Credits to Withholding Allowances Table 1-2 , later, shows many of the tax credits you may be able to use to decrease your withholding. 2008 tax filing software The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit and the child tax credit. 2008 tax filing software Complete Worksheet 1-8 to figure these credits more accurately and also take other credits into account. 2008 tax filing software Include the amount from line 12 of Worksheet 1-8 in the total on line 5 of the Deductions and Adjustments Worksheet. 2008 tax filing software Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4. 2008 tax filing software If you take the child and dependent care credit into account on Worksheet 1-8, enter -0- on line F of the Personal Allowances Worksheet. 2008 tax filing software If you take the child tax credit into account on Worksheet 1-8, enter -0- on line G of the Personal Allowances Worksheet. 2008 tax filing software Example. 2008 tax filing software Brett and Alyssa Davis are married and expect to file a joint return for 2014. 2008 tax filing software Their expected taxable income from all sources is $68,000. 2008 tax filing software They expect to have $15,900 of itemized deductions. 2008 tax filing software Their projected tax credits include a child and dependent care credit of $960 and an adoption credit of $1,500. 2008 tax filing software The Davis' complete Worksheet 1-8, as follows, to see whether they can convert their tax credits into additional withholding allowances. 2008 tax filing software Line 1, expected child and dependent care credit—$960. 2008 tax filing software Line 9, expected adoption credit—$1,500. 2008 tax filing software Line 10, total estimated tax credits—$2,460. 2008 tax filing software Line 11. 2008 tax filing software Their combined total income from all sources, $68,000, falls between $42,001 and $98,000 on the table for married filing jointly or qualifying widow(er). 2008 tax filing software The number to the right of this range is 6. 2008 tax filing software 7. 2008 tax filing software Line 12, multiply line 10 by line 11—$16,482. 2008 tax filing software Then the Davis' complete the Form W-4 worksheets. 2008 tax filing software Because they choose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H. 2008 tax filing software They take the result on line 12 of Worksheet 1-8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets. 2008 tax filing software When Will Your New Form W-4 Go Into Effect? If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4. 2008 tax filing software If the change is for next year, your new Form W-4 will not take effect until next year. 2008 tax filing software Retirees Returning to the Workforce When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or similar form). 2008 tax filing software However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. 2008 tax filing software You completed either form based on your projected income at that time. 2008 tax filing software Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income. 2008 tax filing software The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. 2008 tax filing software Start off with the Personal Allowances Worksheet. 2008 tax filing software Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet. 2008 tax filing software The third worksheet is the most important for this situation. 2008 tax filing software Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. 2008 tax filing software If you have more than one source of income, in order to have enough withholding to cover the tax on your higher income, you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck. 2008 tax filing software Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. 2008 tax filing software It is your decision how to divide up your withholding allowances between these sources of income. 2008 tax filing software For example, you may want to “take home” most of your weekly paycheck to use as spending money and use your monthly pension to “pay the bills. 2008 tax filing software ” In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4. 2008 tax filing software There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances. 2008 tax filing software Use the withholding tables in Publication 15 (Circular E), Employer's Tax Guide. 2008 tax filing software Contact your pension provider and your employer's payroll department. 2008 tax filing software And remember, this is not a final decision. 2008 tax filing software If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above. 2008 tax filing software You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. 2008 tax filing software You may need more tax withheld, or you may need less. 2008 tax filing software Table 1-2. 2008 tax filing software Tax Credits for 2014 For more information about the . 2008 tax filing software . 2008 tax filing software . 2008 tax filing software See . 2008 tax filing software . 2008 tax filing software . 2008 tax filing software Adoption credit Form 8839 instructions Child and dependent care expenses, credit for Publication 503, Child and Dependent Care Expenses Child tax credit (including the additional child tax credit) Instructions for Form 1040 or Form 1040A Earned income credit Publication 596, Earned Income Credit Education credits Publication 970, Tax Benefits for Education Elderly or the disabled, credit for the Publication 524, Credit for the Elderly or the Disabled Foreign tax credit (except any credit that applies to wages not subject to U. 2008 tax filing software S. 2008 tax filing software income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals General business credit Form 3800, General Business Credit Mortgage interest credit Publication 530, Tax Information for First-Time Homeowners Qualified electric vehicle passive activity credit Form 8834 Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year) Form 8801 instructions Retirement savings contributions credit (saver's credit) Publication 590, Individual Retirement Arrangements (IRAs) Tax credit bonds, credit to holders of Form 8912 instructions Completing Form W-4 and Worksheets When reading the following discussion, you may find it helpful to refer to Form W-4. 2008 tax filing software Marital Status There is a lower withholding rate for people who qualify to check the “Married” box on line 3 of Form W-4. 2008 tax filing software Everyone else must have tax withheld at the higher single rate. 2008 tax filing software Single. 2008 tax filing software   You must check the “Single” box if any of the following applies. 2008 tax filing software You are single. 2008 tax filing software If you are divorced, or separated from your spouse under a court decree of separate maintenance, you are considered single. 2008 tax filing software You are married, but neither you nor your spouse is a citizen or resident of the United States. 2008 tax filing software You are married, either you or your spouse is a nonresident alien, and you have not chosen to have that person treated as a resident alien for tax purposes. 2008 tax filing software For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. 2008 tax filing software Married. 2008 tax filing software   You qualify to check the “Married” box if any of the following applies. 2008 tax filing software You are married and neither you nor your spouse is a nonresident alien. 2008 tax filing software You are considered married for the whole year even if your spouse died during the year. 2008 tax filing software You are married and either you or your spouse is a nonresident alien who has chosen to be treated as a resident alien for tax purposes. 2008 tax filing software For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. 2008 tax filing software You expect to be able to file your return as a qualifying widow or widower. 2008 tax filing software You usually can use this filing status if your spouse died within the previous 2 years and you provide more than half the cost of keeping up a home for the entire year that was the main home for you and your child whom you can claim as a dependent. 2008 tax filing software However, you must file a new Form W-4 showing your filing status as single by December 1 of the last year you are eligible to file as a qualifying widow or widower. 2008 tax filing software For more information on this filing status, see Qualifying Widow(er) With Dependent Child under Filing Status in Publication 501, Exemptions, Standard Deduction, and Filing Information. 2008 tax filing software Married, but withhold at higher single rate. 2008 tax filing software   Some married people find that they do not have enough tax withheld at the married rate. 2008 tax filing software This can happen, for example, when both spouses work. 2008 tax filing software To avoid this, you can check the “Married, but withhold at higher Single rate” box (even if you qualify for the married rate). 2008 tax filing software Also, you may find that more tax is withheld if you fill out the Two-Earners/Multiple Jobs Worksheet, explained later. 2008 tax filing software Withholding Allowances The more allowances you claim on Form W-4, the less income tax your employer will withhold. 2008 tax filing software You will have the most tax withheld if you claim “0” allowances. 2008 tax filing software The number of allowances you can claim depends on the following factors. 2008 tax filing software How many exemptions you can take on your tax return. 2008 tax filing software Whether you have income from more than one job. 2008 tax filing software What deductions, adjustments to income, and credits you expect to have for the year. 2008 tax filing software Whether you will file as head of household. 2008 tax filing software If you are married (filing jointly), it also depends on whether your spouse also works and claims any allowances on his or her own Form W-4. 2008 tax filing software Or, if married filing separately, whether or not your spouse also works. 2008 tax filing software Form W-4 worksheets. 2008 tax filing software    Form W-4 has worksheets to help you figure how many withholding allowances you can claim. 2008 tax filing software The worksheets are for your own records. 2008 tax filing software Do not give them to your employer. 2008 tax filing software   Complete only one set of Form W-4 worksheets, no matter how many jobs you have. 2008 tax filing software If you are married and will file a joint return, complete only one set of worksheets for you and your spouse, even if you both earn wages and each must give Form W-4 to your employers. 2008 tax filing software Complete separate sets of worksheets only if you and your spouse will file separate returns. 2008 tax filing software   If you are not exempt from withholding (see Exemption From Withholding , later), complete the Personal Allowances Worksheet on page 1 of the form. 2008 tax filing software Also, use the worksheets on page 2 of the form to adjust the number of your withholding allowances for itemized deductions and adjustments to income, and for two-earner or multiple-job situations. 2008 tax filing software If you want to adjust the number of your withholding allowances for certain tax credits, use the Deductions and Adjustments Worksheet on page 2 of Form W-4, even if you do not have any deductions or adjustments. 2008 tax filing software   Complete all worksheets that apply to your situation. 2008 tax filing software The worksheets will help you figure the maximum number of withholding allowances you are entitled to claim so that the amount of income tax withheld from your wages will match, as closely as possible, the amount of income tax you will owe at the end of the year. 2008 tax filing software Multiple jobs. 2008 tax filing software   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. 2008 tax filing software Then split your allowances between the Forms W-4 for each job. 2008 tax filing software You cannot claim the same allowances with more than one employer at the same time. 2008 tax filing software You can claim all your allowances with one employer and none with the other(s), or divide them any other way. 2008 tax filing software Married individuals. 2008 tax filing software   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. 2008 tax filing software Use only one set of worksheets. 2008 tax filing software You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. 2008 tax filing software   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. 2008 tax filing software Alternative method of figuring withholding allowances. 2008 tax filing software   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. 2008 tax filing software   The method you use must be based on withholding schedules, the tax rate schedules, and the 2014 Estimated Tax Worksheet in chapter 2. 2008 tax filing software It must take into account only the items of income, adjustments to income, deductions, and tax credits that are taken into account on Form W-4. 2008 tax filing software   You can use the number of withholding allowances determined under an alternative method rather than the number determined using the Form W-4 worksheets. 2008 tax filing software You still must give your employer a Form W-4 claiming your withholding allowances. 2008 tax filing software Employees who are not citizens or residents. 2008 tax filing software   If you are neither a citizen nor a resident of the United States, you usually can claim only one withholding allowance. 2008 tax filing software However, this rule does not apply if you are a resident of Canada or Mexico, or if you are a U. 2008 tax filing software S. 2008 tax filing software national. 2008 tax filing software It also does not apply if your spouse is a U. 2008 tax filing software S. 2008 tax filing software citizen or resident and you have chosen to be treated as a resident of the United States for tax purposes. 2008 tax filing software Special rules apply to residents of South Korea and India. 2008 tax filing software For more information, see Withholding From Compensation in chapter 8 of Publication 519. 2008 tax filing software Personal Allowances Worksheet Use the Personal Allowances Worksheet on page 1 of Form W-4 to figure your withholding allowances based on all of the following that apply. 2008 tax filing software Exemptions. 2008 tax filing software Only one job. 2008 tax filing software Head of household filing status. 2008 tax filing software Child and dependent care credit. 2008 tax filing software Child tax credit. 2008 tax filing software Exemptions (worksheet lines A, C, and D). 2008 tax filing software   You can claim one withholding allowance for each exemption you expect to claim on your tax return. 2008 tax filing software Self. 2008 tax filing software   You can claim an allowance for your exemption on line A unless another person can claim an exemption for you on his or her tax return. 2008 tax filing software If another person is entitled to claim an exemption for you, you cannot claim an allowance for your exemption even if the other person will not claim your exemption. 2008 tax filing software Spouse. 2008 tax filing software   You can claim an allowance for your spouse's exemption on line C unless your spouse is claiming his or her own exemption or another person can claim an exemption for your spouse. 2008 tax filing software Do not claim this allowance if you and your spouse expect to file separate returns. 2008 tax filing software Dependents. 2008 tax filing software   You can claim one allowance on line D for each exemption you will claim for a dependent on your tax return. 2008 tax filing software Only one job (worksheet line B). 2008 tax filing software    You can claim an additional withholding allowance if any of the following apply for 2014. 2008 tax filing software You are single and you have only one job at a time. 2008 tax filing software You are married, you have only one job at a time, and your spouse does not work. 2008 tax filing software Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. 2008 tax filing software If you qualify for this allowance, enter “1” on line B of the worksheet. 2008 tax filing software Head of household filing status (worksheet line E). 2008 tax filing software   Generally, you can file as head of household if you are unmarried and pay more than half the cost of keeping up a home that: Was the main home for all of 2014 of your parent whom you can claim as a dependent, or You lived in for more than half the year with your qualifying child or any other person you can claim as a dependent. 2008 tax filing software For more information, see Publication 501. 2008 tax filing software   If you expect to file as head of household on your 2014 tax return, enter “1” on line E of the worksheet. 2008 tax filing software Reduction of personal allowances. 2008 tax filing software   For 2014, your deduction for personal exemptions on your tax return is reduced if your adjusted gross income (AGI) is more than the AGI shown next for your filing status. 2008 tax filing software Personal Allowance Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1-1 to figure your reduced number of personal allowances on lines A, C, and D of the Personal Allowances Worksheet. 2008 tax filing software Worksheet 1-1. 2008 tax filing software Personal Allowances Worksheet (Form W-4) Reduction of Personal Allowances if AGI Above Phaseout Threshold 1. 2008 tax filing software Enter the total amount of allowances on lines A, C, and D of the Personal Allowance Worksheet without regard to the phaseout rule 1. 2008 tax filing software   2. 2008 tax filing software Enter your expected AGI 2. 2008 tax filing software       3. 2008 tax filing software Enter $254,200 if single $305,050 if married filing jointly or qualifying widow(er) $152,525 if married filing separately $279,650 if head of household 3. 2008 tax filing software       4. 2008 tax filing software Subtract line 3 from line 2 4. 2008 tax filing software       5. 2008 tax filing software Divide line 4 by $125,000 ($62,500 if married filing separately). 2008 tax filing software Enter the result as a decimal 5. 2008 tax filing software   6. 2008 tax filing software Multiply line 1 by line 5. 2008 tax filing software If the result is not a whole number, increase it to the next higher whole number 6. 2008 tax filing software   7. 2008 tax filing software Subtract line 6 from line 1. 2008 tax filing software The total of the numbers you enter on A, C, and D of the Personal Allowances Worksheet can not be more than this amount 7. 2008 tax filing software     Child and dependent care credit (worksheet line F). 2008 tax filing software   Enter “1” on line F if you expect to claim a credit for at least $2,000 of qualifying child or dependent care expenses on your 2014 return. 2008 tax filing software Generally, qualifying expenses are those you pay for the care of your dependent who is your qualifying child under age 13 or for your spouse or dependent who is not able to care for himself or herself so that you can work or look for work. 2008 tax filing software For more information, see Publication 503, Child and Dependent Care Expenses. 2008 tax filing software   Instead of using line F, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. 2008 tax filing software Child tax credit (worksheet line G). 2008 tax filing software   If your total income will be less than $65,000 ($95,000 if married), enter “2” on line G for each eligible child. 2008 tax filing software Subtract “1” from that amount if you have three to six eligible children. 2008 tax filing software Subtract “2” from that amount if you have seven or more eligible children. 2008 tax filing software   If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” on line G for each eligible child. 2008 tax filing software   An eligible child is any child: Who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Who will be under age 17 at the end of 2014, Who is younger than you (or your spouse if filing jointly) or permanently and totally disabled, Who will not provide over half of his or her own support for 2014, Who will not file a joint return, unless the return is filed only as a claim for refund, Who will live with you for more than half of 2014, Who is a U. 2008 tax filing software S. 2008 tax filing software citizen, U. 2008 tax filing software S. 2008 tax filing software national, or U. 2008 tax filing software S. 2008 tax filing software resident alien, and Who will be claimed as a dependent on your return. 2008 tax filing software If you are a U. 2008 tax filing software S. 2008 tax filing software citizen or U. 2008 tax filing software S. 2008 tax filing software national and your adopted child lived with you all year as a member of your household, that child meets the citizenship test. 2008 tax filing software   Also, if any other person can claim the child as an eligible child, see Qualifying child of more than one person in the 2013 instructions for Form 1040 or 1040A, line 6c. 2008 tax filing software   For more information about the child tax credit, see the instructions for Form 1040 or Form 1040A. 2008 tax filing software   Instead of using line G, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. 2008 tax filing software Total personal allowances (worksheet line H). 2008 tax filing software    Add lines A through G and enter the total on line H. 2008 tax filing software If you do not use either of the worksheets on the back of Form W-4, enter the number from line H on line 5 of Form W-4. 2008 tax filing software Deductions and Adjustments Worksheet Use the Deductions and Adjustments Worksheet on page 2 of Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. 2008 tax filing software Also, complete this worksheet when you have changes to those items to see if you need to change your withholding. 2008 tax filing software Use the amount of each item you reasonably can expect to show on your return. 2008 tax filing software However, do not use more than: The amount shown for that item on your 2013 return (or your 2012 return if you have not yet filed your 2013 return), plus Any additional amount related to a transaction or occurrence (such as payments already made, the signing of an agreement, or the sale of property) that you can prove has happened or will happen during 2013 or 2014. 2008 tax filing software Do not include any amount shown on your last tax return that has been disallowed by the IRS. 2008 tax filing software Example. 2008 tax filing software On June 30, 2013, you bought your first home. 2008 tax filing software On your 2013 tax return, you claimed itemized deductions of $6,600, the total mortgage interest and real estate tax you paid during the 6 months you owned your home. 2008 tax filing software Based on your mortgage payment schedule and your real estate tax assessment, you reasonably can expect to claim deductions of $13,200 for those items on your 2014 return. 2008 tax filing software You can use $13,200 to figure the number of your withholding allowances for itemized deductions. 2008 tax filing software Not itemizing deductions. 2008 tax filing software   If you expect to claim the standard deduction on your tax return, skip lines 1 and 2, and enter “0” on line 3 of the worksheet. 2008 tax filing software Itemized deductions (worksheet line 1). 2008 tax filing software   Enter your estimated total itemized deductions on line 1 of the worksheet. 2008 tax filing software   Listed below are some of the deductions you can take into account when figuring additional withholding allowances for 2014. 2008 tax filing software You normally claim these deductions on Schedule A of Form 1040. 2008 tax filing software Medical and dental expenses that are more than 10% (7. 2008 tax filing software 5% if either you or your spouse was born before January 2, 1950) of your 2014 AGI (defined under AGI , later). 2008 tax filing software State and local income or property taxes. 2008 tax filing software Deductible home mortgage interest. 2008 tax filing software Investment interest up to net investment income. 2008 tax filing software Charitable contributions. 2008 tax filing software Casualty and theft losses that are more than $100 and 10% of your AGI. 2008 tax filing software Fully deductible miscellaneous itemized deductions, including: Impairment-related work expenses of persons with disabilities, Federal estate tax on income in respect of a decedent, Repayment of more than $3,000 of income held under a claim of right that you included in income in an earlier year because at the time you thought you had an unrestricted right to it, Unrecovered investments in an annuity contract under which payments have ceased because of the annuitant's death, Gambling losses up to the amount of gambling winnings reported on your return, and Casualty and theft losses from  income-producing property. 2008 tax filing software Other miscellaneous itemized deductions that are more than 2% of your AGI, including: Unreimbursed employee business expenses, such as education expenses, work clothes and uniforms, union dues and fees, and the cost of work-related small tools and supplies, Safe deposit box rental, Tax counsel and assistance, and Certain fees paid to an IRA trustee or custodian. 2008 tax filing software AGI. 2008 tax filing software   For the purpose of estimating your itemized deductions, your AGI is your estimated total income for 2014 minus any estimated adjustments to income (discussed later) that you include on line 4 of the Deductions and Adjustments Worksheet. 2008 tax filing software Phaseout of itemized deductions. 2008 tax filing software   For 2014, your total itemized deductions may be phased out (reduced) if your AGI is more than the following thresholds. 2008 tax filing software    Itemized Deduction Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1–2 to figure your reduction in itemized deductions. 2008 tax filing software Worksheet 1-2. 2008 tax filing software Deductions and Adjustments Worksheet (Form W-4)—Line 1 Phaseout of Itemized Deductions 1. 2008 tax filing software Enter the estimated total of your itemized deductions 1. 2008 tax filing software   2. 2008 tax filing software Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses 2. 2008 tax filing software   3. 2008 tax filing software Is the amount on line 2 less than the amount on line 1? ❑ No. 2008 tax filing software Stop here. 2008 tax filing software Your deduction is not limited. 2008 tax filing software Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. 2008 tax filing software  ❑ Yes. 2008 tax filing software Subtract line 2 from line 1. 2008 tax filing software 3. 2008 tax filing software       4. 2008 tax filing software Multiply line 3 by 80% (. 2008 tax filing software 80) 4. 2008 tax filing software       5. 2008 tax filing software Enter your expected AGI 5. 2008 tax filing software       6. 2008 tax filing software Enter $305,050 If married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately 6. 2008 tax filing software   7. 2008 tax filing software Is the amount on line 6 less than the amount on line 5? ❑ No. 2008 tax filing software Stop here. 2008 tax filing software Your deduction is not limited. 2008 tax filing software Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. 2008 tax filing software  ❑ Yes. 2008 tax filing software Subtract line 6 from line 5. 2008 tax filing software 7. 2008 tax filing software       8. 2008 tax filing software Multiply line 7 by 3% (. 2008 tax filing software 03) 8. 2008 tax filing software       9. 2008 tax filing software Enter the smaller of line 4 or line 8 9. 2008 tax filing software     10. 2008 tax filing software Subtract line 9 from line 1. 2008 tax filing software Enter the result here and on line 1 of the Deductions and Adjustments Worksheet 10. 2008 tax filing software     Adjustments to income (worksheet line 4). 2008 tax filing software   Enter your estimated total adjustments to income on line 4 of the Deductions and Adjustments Worksheet. 2008 tax filing software   You can take the following adjustments to income into account when figuring additional withholding allowances for 2014. 2008 tax filing software These adjustments appear on page 1 of your Form 1040 or 1040A. 2008 tax filing software Net losses from Schedules C, D, E, and F of Form 1040 and from Part II of Form 4797, line 18b. 2008 tax filing software Net operating loss carryovers. 2008 tax filing software Certain business expenses of reservists, performing artists, and fee-based government officials. 2008 tax filing software Health savings account or medical savings account deduction. 2008 tax filing software Certain moving expenses. 2008 tax filing software Deduction for self-employment tax. 2008 tax filing software Deduction for contributions to self-employed SEP, and qualified SIMPLE plans. 2008 tax filing software Self-employed health insurance deduction. 2008 tax filing software Penalty on early withdrawal of savings. 2008 tax filing software Alimony paid. 2008 tax filing software IRA deduction. 2008 tax filing software Student loan interest deduction. 2008 tax filing software Jury duty pay given to your employer. 2008 tax filing software Reforestation amortization and expenses. 2008 tax filing software Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. 2008 tax filing software Repayment of certain supplemental unemployment benefits. 2008 tax filing software Contributions to IRC 501(c)(18)(D) pension plans. 2008 tax filing software Contributions by certain chaplains to IRC 403(b) plans. 2008 tax filing software Attorney fees and court costs for certain unlawful discrimination claims. 2008 tax filing software Attorney fees and court costs for certain whistleblower awards. 2008 tax filing software Estimated amount of decrease in tax attributable to income averaging using Schedule J (Form 1040). 2008 tax filing software Tax credits (worksheet line 5). 2008 tax filing software   Although you can take most tax credits into account when figuring withholding allowances, the Personal Allowances Worksheet uses only the child and dependent care credit (line F) and the child tax credit (line G). 2008 tax filing software But you can take these credits and others into account by adding an extra amount on line 5 of the Deductions and Adjustments Worksheet. 2008 tax filing software   If you take the child and dependent care credit into account on line 5, do not use line F. 2008 tax filing software If you take the child tax credit into account on line 5, do not use line G. 2008 tax filing software   In addition to the child and dependent care credit and the child tax credit, you can generally take into account the following credits. 2008 tax filing software See the individual tax form instructions for more details. 2008 tax filing software Foreign tax credit, except any credit that applies to wages not subject to U. 2008 tax filing software S. 2008 tax filing software income tax withholding because they are subject to income tax withholding by a foreign country. 2008 tax filing software See Publication 514, Foreign Tax Credit for Individuals. 2008 tax filing software Credit for the elderly or the disabled. 2008 tax filing software See Publication 524, Credit for the Elderly or the Disabled. 2008 tax filing software Education credits. 2008 tax filing software See Publication 970, Tax Benefits for Education. 2008 tax filing software Retirement savings contributions credit (saver's credit). 2008 tax filing software See Publication 590. 2008 tax filing software Mortgage interest credit. 2008 tax filing software See Publication 530, Tax Information for Homeowners. 2008 tax filing software Adoption credit. 2008 tax filing software See the Instructions for Form 8839. 2008 tax filing software Credit for nonrefundable portion of prior year minimum tax if you paid alternative minimum tax in an earlier year. 2008 tax filing software See the Instructions for Form 8801. 2008 tax filing software General business credit. 2008 tax filing software See the Instructions for Form 3800. 2008 tax filing software Earned income credit. 2008 tax filing software See Publication 596. 2008 tax filing software Figuring line 5 entry. 2008 tax filing software   To figure the amount to add on line 5 for tax credits, multiply your estimated total credits by the appropriate number from Table 1-3 . 2008 tax filing software Example. 2008 tax filing software You are married and expect to file a joint return for 2014. 2008 tax filing software Your combined estimated wages are $68,000. 2008 tax filing software Your estimated tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700 (total credits = $2,660). 2008 tax filing software In Table 1-3, the number corresponding to your combined estimated wages ($42,001 – $98,000) is 6. 2008 tax filing software 7. 2008 tax filing software Multiply your total estimated tax credits of $2,660 by 6. 2008 tax filing software 7. 2008 tax filing software Add the result, $17,822, to the amount you otherwise would show on line 5 of the Deductions and Adjustments Worksheet and enter the total on line 5. 2008 tax filing software Because you choose to account for your child and dependent care credit this way, do not make an entry on line F of the Personal Allowances Worksheet. 2008 tax filing software Nonwage income (worksheet line 6). 2008 tax filing software   Enter on line 6 your estimated total nonwage income (other than tax-exempt income). 2008 tax filing software Nonwage income includes interest, dividends, net rental income, unemployment compensation, alimony, gambling winnings, prizes and awards, hobby income, capital gains, royalties, and partnership income. 2008 tax filing software   If line 6 is more than line 5, you may not have enough income tax withheld from your wages. 2008 tax filing software See Getting the Right Amount of Tax Withheld , later. 2008 tax filing software Net deductions and adjustments (worksheet line 8). 2008 tax filing software    If line 7 is less than $3,950, enter “0” on line 8. 2008 tax filing software If line 7 is $3,950 or more, divide it by $3,950, drop any fraction, and enter the result on line 8. 2008 tax filing software Example. 2008 tax filing software If line 7 is $5,200, $5,200 ÷ $3,950 = 1. 2008 tax filing software 32. 2008 tax filing software Drop the fraction (. 2008 tax filing software 32) and enter “1” on line 8. 2008 tax filing software Two-Earners/Multiple Jobs Worksheet Complete the Two-Earners/Multiple Jobs Worksheet on page 2 of Form W-4 if you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs are more than $50,000 ($20,000 if married). 2008 tax filing software Reducing your allowances (worksheet lines 1-3). 2008 tax filing software   On line 1 of the worksheet, enter the number from line H of the Personal Allowances Worksheet (or line 10 of the Deductions and Adjustments Worksheet, if used). 2008 tax filing software Using Table 1 in the Two-Earners/Multiple Jobs Worksheet, find the number listed beside the amount of your estimated wages for the year from your lowest paying job (or if lower and you are filing jointly, your spouse's job). 2008 tax filing software Enter that number on line 2. 2008 tax filing software However, if you are married filing jointly and estimated wages from the highest paying job are $65,000 or less, do not enter more than “3. 2008 tax filing software ”    Table 1-3. 2008 tax filing software Deductions and Adjustments Worksheet (Form W-4)—Line 5 a. 2008 tax filing software  Married Filing Jointly or Qualifying Widow(er) If combined income from all sources is:   Multiply credits by: $0 – 42,000 10. 2008 tax filing software 0 $42,001 – 98,000 6. 2008 tax filing software 7 $98,001 – 180,000 4. 2008 tax filing software 0 $180,001 – 270,000 3. 2008 tax filing software 6 $270,001 – 440,000 3. 2008 tax filing software 0 $440,001 – 490,000. 2008 tax filing software . 2008 tax filing software . 2008 tax filing software . 2008 tax filing software 2. 2008 tax filing software 9 $490,001 and over 2. 2008 tax filing software 5 b. 2008 tax filing software  Single If combined income from all sources is:   Multiply credits by: $0 – 19,000 10. 2008 tax filing software 0 $19,001 – 47,000 6. 2008 tax filing software 7 $47,001 – 104,000 4. 2008 tax filing software 0 $104,001 – 205,000 3. 2008 tax filing software 6 $205,001 – 430,000 3. 2008 tax filing software 0 $430,001 and over 2. 2008 tax filing software 5 c. 2008 tax filing software  Head of Household If combined income from all sources is:   Multiply credits by: $0 – 30,000 10. 2008 tax filing software 0 $30,001 – 66,000 6. 2008 tax filing software 7 $66,001 – 150,000 4. 2008 tax filing software 0 $150,001 – 235,000 3. 2008 tax filing software 6 $235,001 – 430,000 3. 2008 tax filing software 0 $430,001 – 460,000 2. 2008 tax filing software 9 $460,001 and over 2. 2008 tax filing software 5 d. 2008 tax filing software  Married Filing Separately   If combined income from all sources is:   Multiply credits by: $0 – 21,000 10. 2008 tax filing software 0 $21,001 – 49,000 6. 2008 tax filing software 7 $49,001 – 90,000 4. 2008 tax filing software 0 $90,001 – 135,000 3. 2008 tax filing software 6 $135,001 – 220,000 3. 2008 tax filing software 0 $220,001 – 245,000 2. 2008 tax filing software 9 $245,001 and over 2. 2008 tax filing software 5   Subtract line 2 from line 1 and enter the result (but not less than zero) on line 3 and on Form W-4, line 5. 2008 tax filing software If line 1 is more than or equal to line 2, do not use the rest of the worksheet. 2008 tax filing software   If line 1 is less than line 2, enter “0” on Form W-4, line 5. 2008 tax filing software Then complete lines 4 through 9 of the worksheet to figure the additional withholding needed to avoid underwithholding. 2008 tax filing software Other amounts owed. 2008 tax filing software   If you expect to owe amounts other than income tax, such as self-employment tax, include them on line 8. 2008 tax filing software The total is the additional withholding needed for the year. 2008 tax filing software Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. 2008 tax filing software You accurately complete all the Form W-4 worksheets that apply to you. 2008 tax filing software You give your employer a new Form W-4 when changes occur. 2008 tax filing software But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. 2008 tax filing software This is most likely to happen in the following situations. 2008 tax filing software You are married and both you and your spouse work. 2008 tax filing software You have more than one job at a time. 2008 tax filing software You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. 2008 tax filing software You will owe additional amounts with your return, such as self-employment tax. 2008 tax filing software Your withholding is based on obsolete Form W-4 information for a substantial part of the year. 2008 tax filing software Your earnings are more than $130,000 if you are single or $180,000 if you are married. 2008 tax filing software You work only part of the year. 2008 tax filing software You change the number of your withholding allowances during the year. 2008 tax filing software You are subject to Additional Medicare Tax or Net Investment Income Tax. 2008 tax filing software If you anticipate liability for Additional Medicare Tax or Net Investment Income Tax, you may request that your employer withhold an additional amount of income tax withholding on Form W-4. 2008 tax filing software Part-Year Method If you work only part of the year and your employer agrees to use the part-year withholding method, less tax will be withheld from each wage payment than would be withheld if you worked all year. 2008 tax filing software To be eligible for the part-year method, you must meet both of the following requirements. 2008 tax filing software You must use the calendar year (the 12 months from January 1 through December 31) as your tax year. 2008 tax filing software You cannot use a fiscal year. 2008 tax filing software You must not expect to be employed for more than 245 days during the year. 2008 tax filing software To figure this limit, count all calendar days that you are employed (including weekends, vacations, and sick days) beginning with the first day you are on the job for pay and ending with your last day of work. 2008 tax filing software If you are temporarily laid off for 30 days or less, count those days too. 2008 tax filing software If you are laid off for more than 30 days, do not count those days. 2008 tax filing software You will not meet this requirement if you begin working before May 1 and expect to work for the rest of the year. 2008 tax filing software How to apply for the part-year method. 2008 tax filing software   You must ask your employer in writing to use this method. 2008 tax filing software The request must state all three of the following. 2008 tax filing software The date of your last day of work for any prior employer during the current calendar year. 2008 tax filing software That you do not expect to be employed more than 245 days during the current calendar year. 2008 tax filing software That you use the calendar year as your tax year. 2008 tax filing software Cumulative Wage Method If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. 2008 tax filing software You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. 2008 tax filing software You must ask your employer in writing to use this method. 2008 tax filing software To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. 2008 tax filing software ) since the beginning of the year. 2008 tax filing software Aids for Figuring Your Withholding IRS Withholding Calculator. 2008 tax filing software   If you had too much or too little income tax withheld from your pay, the IRS provides a withholding calculator on its website. 2008 tax filing software Go to www. 2008 tax filing software irs. 2008 tax filing software gov/Individuals/IRS-Withholding-Calculator. 2008 tax filing software It can help you determine the correct amount to be withheld any time during the year. 2008 tax filing software Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. 2008 tax filing software These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. 2008 tax filing software New Form W-4. 2008 tax filing software   When you start a new job, your employer should give you a Form W-4 to fill out. 2008 tax filing software Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. 2008 tax filing software   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. 2008 tax filing software The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. 2008 tax filing software No Form W-4. 2008 tax filing software   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. 2008 tax filing software Repaying withheld tax. 2008 tax filing software   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. 2008 tax filing software Your employer cannot repay any of the tax previously withheld. 2008 tax filing software Instead, claim the full amount withheld when you file your tax return. 2008 tax filing software   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. 2008 tax filing software Your employer can repay the amount that was withheld incorrectly. 2008 tax filing software If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. 2008 tax filing software IRS review of your withholding. 2008 tax filing software   Whether you are entitled to claim a certain number of allowances or a complete exemption from withholding is subject to review by the IRS. 2008 tax filing software Your employer may be required to send a copy of the Form W-4 to the IRS. 2008 tax filing software There is a penalty for supplying false information on Form W-4. 2008 tax filing software See Penalties , later. 2008 tax filing software   If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a “lock-in letter”) to both you and your employer. 2008 tax filing software   The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. 2008 tax filing software If you believe that you are entitled to claim complete exemption from withholding or claim more withholding allowances than the maximum number specified by the IRS in the lock-in letter, you must submit a new Form W-4 and a written statement to support your claims to the IRS. 2008 tax filing software Contact information (a toll-free number and an IRS office address) will be provided in the lock-in letter. 2008 tax filing software At the end of this period, if you have not responded or if your response is not adequate, your employer will be required to withhold based on the original lock-in letter. 2008 tax filing software   After the lock-in letter takes effect, your employer must withhold tax on the basis of the withholding rate (marital status) and maximum number of withholding allowances specified in that letter. 2008 tax filing software   If you later believe that you are entitled to claim exemption from withholding or more allowances than the IRS determined, you can complete a new Form W-4 and a written statement to support the claims made on the Form W-4 and send them directly to the IRS address shown on the lock-in letter. 2008 tax filing software Your employer must continue to figure your withholding on the basis of the number of allowances previously determined by the IRS until the IRS advises your employer otherwise. 2008 tax filing software   At any time, either before or after the lock-in letter becomes effective, you may give your employer a new Form W-4 that does not claim complete exemption from withholding and results in more income tax withheld than specified in the lock-in letter. 2008 tax filing software Your employer must then withhold tax based on this new Form W-4. 2008 tax filing software   Additional information is available at IRS. 2008 tax filing software gov. 2008 tax filing software Enter “withholding compliance questions” in the search box. 2008 tax filing software Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. 2008 tax filing software The exemption applies only to income tax, not to social security or Medicare tax. 2008 tax filing software You can claim exemption from withholding for 2014 only if both of the following situations apply. 2008 tax filing software For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. 2008 tax filing software For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. 2008 tax filing software Use Figure 1-A to help you decide whether you can claim exemption from withholding. 2008 tax filing software Do not use Figure 1-A if you: Are 65 or older, Are blind, Will itemize deductions on your 2014 return, Will claim an exemption for a dependent on your 2014 return, or Will claim any tax credits on your 2014 return. 2008 tax filing software These situations are discussed later. 2008 tax filing software Students. 2008 tax filing software   If you are a student, you are not automatically exempt. 2008 tax filing software If you work only part time or during the summer, you may qualify for exemption from withholding. 2008 tax filing software Example 1. 2008 tax filing software You are a high school student and expect to earn $2,500 from a summer job. 2008 tax filing software You do not expect to have any other income during the year, and your parents will be able to claim an exemption for you on their tax return. 2008 tax filing software You worked last summer and had $375 federal income tax withheld from your pay. 2008 tax filing software The entire $375 was refunded when you filed your 2013 return. 2008 tax filing software Using Figure 1-A, you find that you can claim exemption from withholding. 2008 tax filing software Please click here for the text description of the image. 2008 tax filing software Figure 1-A: Exemption From Withholding on Form W-4 Example 2. 2008 tax filing software The facts are the same as in Example 1, except that you also have a savings account and expect to have $400 interest income during the year. 2008 tax filing software Using Figure 1-A, you find that you cannot claim exemption from withholding because your unearned income will be more than $350 and your total income will be more than $1,000. 2008 tax filing software    You may have to file a tax return, even if you are exempt from withholding. 2008 tax filing software See Publication 501 to see whether you must file a return. 2008 tax filing software    Age 65 or older or blind. 2008 tax filing software If you are 65 or older or blind, use Worksheet 1-3 or Worksheet 1-4, to help you decide whether you can claim exemption from withholding. 2008 tax filing software Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. 2008 tax filing software Instead, see Itemizing deductions or claiming exemptions or credits, next. 2008 tax filing software Itemizing deductions or claiming exemptions or credits. 2008 tax filing software   If you had no tax liability for 2013, and you will: Itemize deductions, Claim an exemption for a dependent, or Claim a tax credit, use the 2014 Estimated Tax Worksheet (also see chapter 2), to figure your 2014 expected tax liability. 2008 tax filing software You can claim exemption from withholding only if your total expected tax liability (line 13c of the worksheet) is zero. 2008 tax filing software Claiming exemption from withholding. 2008 tax filing software   To claim exemption, you must give your employer a Form W-4. 2008 tax filing software Do not complete lines 5 and 6. 2008 tax filing software Enter “Exempt” on line 7. 2008 tax filing software   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. 2008 tax filing software If you claim exemption in 2014 but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. 2008 tax filing software   Your claim of exempt status may be reviewed by the IRS. 2008 tax filing software See IRS review of your withholding , earlier. 2008 tax filing software An exemption is good for only 1 year. 2008 tax filing software   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. 2008 tax filing software Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. 2008 tax filing software The payer can figure withholding on supplemental wages using the same method used for your regular wages. 2008 tax filing software However, if these payments are identified separately from regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. 2008 tax filing software Expense allowances. 2008 tax filing software   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. 2008 tax filing software A nonaccountable plan is a reimbursement arrangement that does not require you to account for, or prove, your business expenses to your employer or does not require you to return your employer's payments that are more than your proven expenses. 2008 tax filing software   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. 2008 tax filing software Accountable plan. 2008 tax filing software   To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. 2008 tax filing software Your expenses must have a business connection. 2008 tax filing software That is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. 2008 tax filing software You must adequately account to your employer for these expenses within a reasonable period of time. 2008 tax filing software You must return any excess reimbursement or allowance within a reasonable period of time. 2008 tax filing software    An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. 2008 tax filing software   The definition of reasonable period of time depends on the facts and circumstances of your situation. 2008 tax filing software However, regardless of those facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. 2008 tax filing software You receive an advance within 30 days of the time you have an expense. 2008 tax filing software You adequately account for your expenses within 60 days after they were paid or incurred. 2008 tax filing software You return any excess reimbursement within 120 days after the expense was paid or incurred. 2008 tax filing software You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. 2008 tax filing software Nonaccountable plan. 2008 tax filing software   Any plan that does not meet the definition of an accountable plan is considered a nonaccountable plan. 2008 tax filing software For more information about accountable and nonaccountable plans, see chapter 6 of Publication 463, Travel, Entertainment, Gift, and Car Expenses. 2008 tax filing software Penalties You may have to pay a penalty of $500 if both of the following apply. 2008 tax filing software You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. 2008 tax filing software You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. 2008 tax filing software There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. 2008 tax filing software The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. 2008 tax filing software These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. 2008 tax filing software A simple error or an honest mistake will not result in one of these penalties. 2008 tax filing software For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a Form W-4 penalty. 2008 tax filing software However, see chapter 4 for information on the penalty for underpaying your tax. 2008 tax filing software Tips The tips you receive while working on your job are considered part of your pay. 2008 tax filing software You must include your tips on your tax return on the same line as your regular pay. 2008 tax filing software However, tax is not withheld directly from tip income, as it is from your regular pay. 2008 tax filing software Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. 2008 tax filing software Reporting tips to your employer. 2008 tax filing software   If you receive tips of $20 or more in a month while working for any one employer, you must report to your employer the total amount of tips you receive on the job during the month. 2008 tax filing software The report is due by the 10th day of the following month. 2008 tax filing software   If you have more than one job, make a separate report to each employer. 2008 tax filing software Report only the tips you received while working for that employer, and only if they total $20 or more for the month. 2008 tax filing software How employer figures amount to withhold. 2008 tax filing software   The tips you report to your employer are counted as part of your income for the month you report them. 2008 tax filing software Your employer can figure your withholding in either of two ways. 2008 tax filing software By withholding at the regular rate on the sum of your pay plus your reported tips. 2008 tax filing software By withholding at the regular rate on your pay plus a percentage of your reported tips. 2008 tax filing software Not enough pay to cover taxes. 2008 tax filing software   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. 2008 tax filing software   If you do not give your employer money to cover the shortage, your employer first withholds as much Medicare tax and social security or railroad retirement tax as possible, up to the proper amount, and then withholds income tax up to the full amount of your pay. 2008 tax filing software If not enough tax is withheld, you may have to pay estimated tax. 2008 tax filing software When you file your return, you also may have to pay any Medicare and social security tax or railroad retirement tax your employer could not withhold. 2008 tax filing software Tips not reported to your employer. 2008 tax filing software   On your tax return, you must report all the tips you receive during the year, even tips you do not report to your employer (this includes the value of any noncash tips you received, such as tickets, passes, or other items of value). 2008 tax filing software Make sure you are having enough tax withheld, or are paying enough estimated tax (see chapter 2), to cover all your tip income. 2008 tax filing software Allocated tips. 2008 tax filing software   If you work in a large food or beverage establishment, your employer may have to report an allocated amount of tips on your Form W-2. 2008 tax filing software   Your employer should not withhold income tax, Medicare tax, and social security or railroad retirement tax on the allocated amount. 2008 tax filing software Withholding is based only on your pay plus your reported tips. 2008 tax filing software Your employer should refund to you any incorrectly withheld tax. 2008 tax filing software More information. 2008 tax filing software   For more information on the reporting and withholding rules for tip income and on tip allocation, see Publi
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Understanding your CP523 Notice

This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Make your payment before your termination date to prevent your installment agreement from being terminated. Go to the payments page to make your payment or find out more about your payment options.
  • Contact the IRS right away to see if you can reinstate your agreement. You may have to pay a fee to reinstate it or you may have to pay any new tax liability in full.
  • Read your notice carefully — it explains what to do now that you have defaulted on your installment agreement.
  • If you don't respond, we will terminate your installment agreement and begin taking collection action, which can include filing a federal tax lien or seizing (levying) your wages and/or bank accounts

You may want to...


Answers to Common Questions

What is the notice telling me?
This notice is telling you that we intend to terminate your installment agreement and seize (levy) your wages and/or bank accounts if you take no action. The notice tells you why we are taking this action.

What do I have to do?
Contact us immediately at the toll-free number listed at the top right corner of the notice. We will discuss what you need to do to resolve this issue.

How much time do I have?
You should contact us as soon as possible but no later than 30 days from the date of the notice.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

What if I don't agree with your action or have already taken corrective action?
If you don't agree with our reason for terminating your installment agreement, contact us at the number printed at the top of the notice. If after talking with us you still do not agree, you have the right to file an appeal and can request a hearing with the IRS Office of Appeals.

If you have already taken corrective action, you should still call us to make sure we have a record of your action so that we can reinstate your installment agreement.

Page Last Reviewed or Updated: 05-Mar-2014

The 2008 Tax Filing Software

2008 tax filing software Publication 584 - Main Content Table of Contents LossesCost or other basis. 2008 tax filing software Fair market value. 2008 tax filing software Exception for personal-use real property. 2008 tax filing software More information. 2008 tax filing software Comments and SuggestionsOrdering forms and publications. 2008 tax filing software Tax questions. 2008 tax filing software How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2008 tax filing software Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. 2008 tax filing software However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. 2008 tax filing software Any reimbursement you receive will reduce the loss. 2008 tax filing software If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. 2008 tax filing software Amount of loss. 2008 tax filing software   You figure the amount of your loss using the following steps. 2008 tax filing software Determine your cost or other basis in the property before the casualty or theft. 2008 tax filing software Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. 2008 tax filing software (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. 2008 tax filing software ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. 2008 tax filing software Apply the deduction limits, discussed later, to determine the amount of your deductible loss. 2008 tax filing software Cost or other basis. 2008 tax filing software   Cost or other basis usually means original cost plus improvements. 2008 tax filing software If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 2008 tax filing software If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 2008 tax filing software Fair market value. 2008 tax filing software   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. 2008 tax filing software When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. 2008 tax filing software Separate computations. 2008 tax filing software   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. 2008 tax filing software Then combine the losses to determine the total loss from that casualty or theft. 2008 tax filing software Exception for personal-use real property. 2008 tax filing software   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. 2008 tax filing software Figure the loss using the smaller of the following. 2008 tax filing software The decrease in FMV of the entire property. 2008 tax filing software The adjusted basis of the entire property. 2008 tax filing software Deduction limits. 2008 tax filing software   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. 2008 tax filing software You do this on Form 4684, section A. 2008 tax filing software If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. 2008 tax filing software You must reduce each casualty or theft loss by $100 ($100 rule). 2008 tax filing software You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). 2008 tax filing software More information. 2008 tax filing software   For more information about the deduction limits, see Publication 547. 2008 tax filing software When your loss is deductible. 2008 tax filing software   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. 2008 tax filing software You can generally deduct a theft loss only in the year you discovered your property was stolen. 2008 tax filing software However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. 2008 tax filing software For details, see Disaster Area Losses in Publication 547. 2008 tax filing software Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 2008 tax filing software You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2008 tax filing software NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2008 tax filing software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2008 tax filing software You can email us at taxforms@irs. 2008 tax filing software gov. 2008 tax filing software Please put “Publications Comment” on the subject line. 2008 tax filing software You can also send us comments from www. 2008 tax filing software irs. 2008 tax filing software gov/formspubs. 2008 tax filing software Select “Comment on Tax Forms and Publications” under “Information about. 2008 tax filing software ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2008 tax filing software Ordering forms and publications. 2008 tax filing software   Visit www. 2008 tax filing software irs. 2008 tax filing software gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2008 tax filing software Internal Revenue Service 1201 N. 2008 tax filing software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2008 tax filing software   If you have a tax question, check the information available on IRS. 2008 tax filing software gov or call 1-800-829-1040. 2008 tax filing software We cannot answer tax questions sent to either of the above addresses. 2008 tax filing software 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. 2008 tax filing software By selecting the method that is best for you, you will have quick and easy access to tax help. 2008 tax filing software Free help with your return. 2008 tax filing software   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2008 tax filing software 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. 2008 tax filing software 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. 2008 tax filing software To find the nearest VITA or TCE site, visit IRS. 2008 tax filing software gov or call 1-800-906-9887 or 1-800-829-1040. 2008 tax filing software   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2008 tax filing software To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2008 tax filing software aarp. 2008 tax filing software org/money/taxaide. 2008 tax filing software   For more information on these programs, go to IRS. 2008 tax filing software gov and enter keyword “VITA” in the upper right-hand corner. 2008 tax filing software Internet. 2008 tax filing software You can access the IRS website at IRS. 2008 tax filing software gov 24 hours a day, 7 days a week to: E-file your return. 2008 tax filing software Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2008 tax filing software Check the status of your 2011 refund. 2008 tax filing software Go to IRS. 2008 tax filing software gov and click on Where's My Refund. 2008 tax filing software 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. 2008 tax filing software If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2008 tax filing software 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. 2008 tax filing software Download forms, including talking tax forms, instructions, and publications. 2008 tax filing software Order IRS products online. 2008 tax filing software Research your tax questions online. 2008 tax filing software Search publications online by topic or keyword. 2008 tax filing software Use the online Internal Revenue Code, regulations, or other official guidance. 2008 tax filing software View Internal Revenue Bulletins (IRBs) published in the last few years. 2008 tax filing software Figure your withholding allowances using the withholding calculator online at www. 2008 tax filing software irs. 2008 tax filing software gov/individuals. 2008 tax filing software Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 2008 tax filing software irs. 2008 tax filing software gov/individuals. 2008 tax filing software Sign up to receive local and national tax news by email. 2008 tax filing software Get information on starting and operating a small business. 2008 tax filing software Phone. 2008 tax filing software Many services are available by phone. 2008 tax filing software   Ordering forms, instructions, and publications. 2008 tax filing software Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2008 tax filing software You should receive your order within 10 days. 2008 tax filing software Asking tax questions. 2008 tax filing software Call the IRS with your tax questions at 1-800-829-1040. 2008 tax filing software Solving problems. 2008 tax filing software You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2008 tax filing software An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2008 tax filing software Call your local Taxpayer Assistance Center for an appointment. 2008 tax filing software To find the number, go to www. 2008 tax filing software irs. 2008 tax filing software gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2008 tax filing software TTY/TDD equipment. 2008 tax filing software If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2008 tax filing software TeleTax topics. 2008 tax filing software Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2008 tax filing software Refund information. 2008 tax filing software To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2008 tax filing software 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. 2008 tax filing software If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2008 tax filing software 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. 2008 tax filing software 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. 2008 tax filing software Other refund information. 2008 tax filing software To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2008 tax filing software Evaluating the quality of our telephone services. 2008 tax filing software To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2008 tax filing software One method is for a second IRS representative to listen in on or record random telephone calls. 2008 tax filing software Another is to ask some callers to complete a short survey at the end of the call. 2008 tax filing software Walk-in. 2008 tax filing software Many products and services are available on a walk-in basis. 2008 tax filing software   Products. 2008 tax filing software You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2008 tax filing software 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. 2008 tax filing software Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2008 tax filing software Services. 2008 tax filing software You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2008 tax filing software An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2008 tax filing software 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. 2008 tax filing software No appointment is necessary—just walk in. 2008 tax filing software If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2008 tax filing software A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2008 tax filing software If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2008 tax filing software All other issues will be handled without an appointment. 2008 tax filing software To find the number of your local office, go to  www. 2008 tax filing software irs. 2008 tax filing software gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2008 tax filing software Mail. 2008 tax filing software You can send your order for forms, instructions, and publications to the address below. 2008 tax filing software You should receive a response within 10 days after your request is received. 2008 tax filing software  Internal Revenue Service 1201 N. 2008 tax filing software Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2008 tax filing software   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2008 tax filing software Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2008 tax filing software 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. 2008 tax filing software Remember, the worst thing you can do is nothing at all. 2008 tax filing software   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. 2008 tax filing software You face (or your business is facing) an immediate threat of adverse action. 2008 tax filing software 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. 2008 tax filing software   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2008 tax filing software You will be assigned to one advocate who will be with you at every turn. 2008 tax filing software We have offices in every state, the District of Columbia, and Puerto Rico. 2008 tax filing software Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2008 tax filing software And our services are always free. 2008 tax filing software   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2008 tax filing software Our tax toolkit at www. 2008 tax filing software TaxpayerAdvocate. 2008 tax filing software irs. 2008 tax filing software gov can help you understand these rights. 2008 tax filing software   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. 2008 tax filing software irs. 2008 tax filing software gov/advocate. 2008 tax filing software You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 2008 tax filing software   TAS also handles large-scale or systemic problems that affect many taxpayers. 2008 tax filing software If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2008 tax filing software irs. 2008 tax filing software gov/advocate. 2008 tax filing software Low Income Taxpayer Clinics (LITCs). 2008 tax filing software   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2008 tax filing software Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2008 tax filing software 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. 2008 tax filing software Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2008 tax filing software For more information and to find a clinic near you, see the LITC page on www. 2008 tax filing software irs. 2008 tax filing software gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2008 tax filing software This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2008 tax filing software Free tax services. 2008 tax filing software   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2008 tax filing software Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2008 tax filing software The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2008 tax filing software The majority of the information and services listed in this publication are available to you free of charge. 2008 tax filing software If there is a fee associated with a resource or service, it is listed in the publication. 2008 tax filing software   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2008 tax filing software DVD for tax products. 2008 tax filing software You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2008 tax filing software Prior-year forms, instructions, and publications. 2008 tax filing software Tax Map: an electronic research tool and finding aid. 2008 tax filing software Tax law frequently asked questions. 2008 tax filing software Tax Topics from the IRS telephone response system. 2008 tax filing software Internal Revenue Code—Title 26 of the U. 2008 tax filing software S. 2008 tax filing software Code. 2008 tax filing software Links to other Internet based Tax Research Materials. 2008 tax filing software Fill-in, print, and save features for most tax forms. 2008 tax filing software Internal Revenue Bulletins. 2008 tax filing software Toll-free and email technical support. 2008 tax filing software Two releases during the year. 2008 tax filing software  – The first release will ship the beginning of January 2012. 2008 tax filing software  – The final release will ship the beginning of March 2012. 2008 tax filing software Purchase the DVD from National Technical Information Service (NTIS) at www. 2008 tax filing software irs. 2008 tax filing software 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). 2008 tax filing software Prev  Up  Next   Home   More Online Publications