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2010 Tax Filing Software

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2010 Tax Filing Software

2010 tax filing software Index A Accident benefits, Accident and Health Benefits Achievement awards, Achievement Awards Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. 2010 tax filing software Adoption assistance, Adoption Assistance Annual lease value, Annual Lease Value Assistance (see Tax help) Athletic facilities, Athletic Facilities Automobile (see Vehicles) Awards, achievement, Achievement Awards B Bicycle commuting reimbursement, qualified, Qualified bicycle commuting reimbursement. 2010 tax filing software C Cafeteria plans, Cafeteria Plans Cents-per-mile rule, What's New, Cents-Per-Mile Rule COBRA premiums, COBRA premiums. 2010 tax filing software Comments on publication, Comments and suggestions. 2010 tax filing software Commuter highway vehicle, Commuter highway vehicle. 2010 tax filing software Commuting rule, Commuting Rule Copying machine use, De Minimis (Minimal) Benefits D Daily lease value, Daily Lease Value De minimis (minimal) benefits In general, De Minimis (Minimal) Benefits Meals, De Minimis Meals Transportation, De Minimis Transportation Benefits Demonstrator cars, Demonstrator cars. 2010 tax filing software Dependent care assistance, Dependent Care Assistance Deposit rules, 4. 2010 tax filing software Rules for Withholding, Depositing, and Reporting Discounts for employees, Employee Discounts E Educational assistance, Educational Assistance Employee benefit programs Accident and health benefits, Accident and Health Benefits Cafeteria plans, Cafeteria Plans Dependent care assistance, Dependent Care Assistance Educational assistance, Educational Assistance Group-term life insurance, Group-Term Life Insurance Coverage Employee discounts, Employee Discounts Employee stock options, Employee Stock Options Employer-operated eating facility, Employer-operated eating facility for employees. 2010 tax filing software Employer-provided cell phones, Employer-Provided Cell Phones Exclusion rules, 2. 2010 tax filing software Fringe Benefit Exclusion Rules F Fair market value, Fair market value. 2010 tax filing software Fringe benefit overview, 1. 2010 tax filing software Fringe Benefit Overview Fringe benefits Special accounting rule, Special accounting rule. 2010 tax filing software Valuation rules, 3. 2010 tax filing software Fringe Benefit Valuation Rules G General valuation rule, General Valuation Rule Group-term life insurance, Group-Term Life Insurance Coverage H Health benefits, Accident and Health Benefits Health Savings Accounts, Health Savings Accounts Holiday gifts, De Minimis (Minimal) Benefits I Insurance Accident and health, Accident and Health Benefits Group-term life, Group-Term Life Insurance Coverage Long-term care, Exception for certain long-term care benefits. 2010 tax filing software L Lease value rule, Lease Value Rule Length of service awards, Achievement Awards Life insurance Group-term, Group-Term Life Insurance Coverage Spouse or dependent, De Minimis (Minimal) Benefits Lodging, Lodging on Your Business Premises Long-term care insurance, Exception for certain long-term care benefits. 2010 tax filing software M Meals De minimis, De Minimis Meals On your business premises, Meals on Your Business Premises Medical reimbursement plans, Accident and Health Benefits Minimal benefits, De Minimis (Minimal) Benefits Moving expense reimbursements, Moving Expense Reimbursements N No-additional-cost services, No-Additional-Cost Services Nonpersonal use vehicles, qualified, Qualified nonpersonal use vehicles. 2010 tax filing software O Options on stock, Employee Stock Options Outplacement services, Outplacement services. 2010 tax filing software P Parking, qualified, Qualified parking. 2010 tax filing software Parties, De Minimis (Minimal) Benefits Performance of services, Performance of services. 2010 tax filing software Pickup trucks, Pickup trucks. 2010 tax filing software Picnics, De Minimis (Minimal) Benefits Prorated annual lease value, Prorated Annual Lease Value Provider defined, Provider of benefit. 2010 tax filing software Publications (see Tax help) Q Qualified transportation benefits, Qualified Transportation Benefits R Recipient defined, Recipient of benefit. 2010 tax filing software Reimbursements, moving expense, Moving Expense Reimbursements Reporting rules, 4. 2010 tax filing software Rules for Withholding, Depositing, and Reporting Retirement planning services, Retirement Planning Services S Safety achievement awards, Achievement Awards Self insurance (medical reimbursement plans), Accident and Health Benefits Services, no-additional-cost, No-Additional-Cost Services Simple Cafeteria Plans, Simple Cafeteria Plans Special accounting rule, Special accounting rule. 2010 tax filing software Stock options, employee, Employee Stock Options Suggestions for publication, Comments and suggestions. 2010 tax filing software T Tax help, How To Get Tax Help Taxable benefits, Are Fringe Benefits Taxable? Tickets for theater or sporting events, De Minimis (Minimal) Benefits Transit pass, Transit pass. 2010 tax filing software Transportation benefits De minimis, De Minimis Transportation Benefits Qualified, Qualified Transportation Benefits TTY/TDD information, How To Get Tax Help Tuition reduction, Tuition Reduction U Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule V Valuation rules, 3. 2010 tax filing software Fringe Benefit Valuation Rules Vans, Vans. 2010 tax filing software Vehicles Business use of (see Working condition benefits) Commuter highway, Commuter highway vehicle. 2010 tax filing software Qualified nonpersonal use, Qualified nonpersonal use vehicles. 2010 tax filing software Valuation of, Employer-provided vehicles. 2010 tax filing software W Withholding rules, 4. 2010 tax filing software Rules for Withholding, Depositing, and Reporting Working condition benefits, Working Condition Benefits Prev  Up     Home   More Online Publications
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The 2010 Tax Filing Software

2010 tax filing software Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. 2010 tax filing software Reporting Tips to Your EmployerElectronic tip statement. 2010 tax filing software Final report. 2010 tax filing software Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. 2010 tax filing software   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. 2010 tax filing software How to keep a daily tip record. 2010 tax filing software   There are two ways to keep a daily tip record. 2010 tax filing software You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. 2010 tax filing software You should keep your daily tip record with your tax or other personal records. 2010 tax filing software You must keep your records for as long as they are important for administration of the federal tax law. 2010 tax filing software For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. 2010 tax filing software    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. 2010 tax filing software To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. 2010 tax filing software Publication 1244 is also available at www. 2010 tax filing software irs. 2010 tax filing software gov/pub1244. 2010 tax filing software Publication 1244 includes a 1-year supply of Form 4070A. 2010 tax filing software Each day, write in the information asked for on the form. 2010 tax filing software A filled-in Form 4070A is shown on the following page. 2010 tax filing software   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. 2010 tax filing software Although you do not report these tips to your employer, you must report them on your tax return. 2010 tax filing software   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). 2010 tax filing software Then, each workday, write the date and the following information. 2010 tax filing software Cash tips you get directly from customers or from other employees. 2010 tax filing software Tips from credit and debit card charge customers that your employer pays you. 2010 tax filing software The value of any noncash tips you get, such as tickets, passes, or other items of value. 2010 tax filing software The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. 2010 tax filing software Please click here for the text description of the image. 2010 tax filing software Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. 2010 tax filing software   You can use an electronic system provided by your employer to record your daily tips. 2010 tax filing software If you do, you must receive and keep a paper copy of this record. 2010 tax filing software Service charges. 2010 tax filing software    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. 2010 tax filing software This is part of your wages, not a tip. 2010 tax filing software The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. 2010 tax filing software See examples below. 2010 tax filing software Example 1. 2010 tax filing software Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. 2010 tax filing software Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. 2010 tax filing software Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. 2010 tax filing software Do not include the 18% charge in your tip diary. 2010 tax filing software Service charges that are paid to you are considered wages, not tips. 2010 tax filing software Example 2. 2010 tax filing software Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. 2010 tax filing software David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. 2010 tax filing software Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. 2010 tax filing software Be sure to include this amount in your tip diary. 2010 tax filing software Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. 2010 tax filing software Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. 2010 tax filing software   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). 2010 tax filing software What tips to report. 2010 tax filing software   Report to your employer only cash, check, and debit and credit card tips you receive. 2010 tax filing software   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. 2010 tax filing software   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2010 tax filing software Do not report to your employer any portion of the tips you receive that you pass on to other employees. 2010 tax filing software However, you must report tips you receive from other employees. 2010 tax filing software   Do not report the value of any noncash tips, such as tickets or passes, to your employer. 2010 tax filing software You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. 2010 tax filing software How to report. 2010 tax filing software   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. 2010 tax filing software Fill in the information asked for on the form, sign and date the form, and give it to your employer. 2010 tax filing software A sample filled-in Form 4070 is shown above. 2010 tax filing software To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. 2010 tax filing software   If you do not use Form 4070, give your employer a statement with the following information. 2010 tax filing software Your name, address, and social security number. 2010 tax filing software Your employer's name, address, and business name (if it is different from your employer's name). 2010 tax filing software The month (or the dates of any shorter period) in which you received tips. 2010 tax filing software The total tips required to be reported for that period. 2010 tax filing software You must sign and date the statement. 2010 tax filing software Be sure to keep a copy with your tax or other personal records. 2010 tax filing software   Your employer may require you to report your tips more than once a month. 2010 tax filing software However, the statement cannot cover a period of more than 1 calendar month. 2010 tax filing software Electronic tip statement. 2010 tax filing software   Your employer can have you furnish your tip statements electronically. 2010 tax filing software When to report. 2010 tax filing software   Give your report for each month to your employer by the 10th of the next month. 2010 tax filing software If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. 2010 tax filing software Example. 2010 tax filing software You must report your tips received in September 2014 by October 10, 2014. 2010 tax filing software Final report. 2010 tax filing software   If your employment ends during the month, you can report your tips when your employment ends. 2010 tax filing software Penalty for not reporting tips. 2010 tax filing software   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. 2010 tax filing software (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. 2010 tax filing software ) The penalty amount is in addition to the taxes you owe. 2010 tax filing software   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. 2010 tax filing software To do so, attach a statement to your return explaining why you did not report them. 2010 tax filing software Giving your employer money for taxes. 2010 tax filing software   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. 2010 tax filing software If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. 2010 tax filing software   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. 2010 tax filing software All taxes on your regular pay. 2010 tax filing software Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. 2010 tax filing software Federal, state, and local income taxes on your reported tips. 2010 tax filing software    Any taxes that remain unpaid can be collected by your employer from your next paycheck. 2010 tax filing software If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. 2010 tax filing software See Publication 505, Tax Withholding and Estimated Tax, for more information. 2010 tax filing software    Uncollected taxes. 2010 tax filing software You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. 2010 tax filing software These uncollected taxes will be shown on your 2013 Form W-2. 2010 tax filing software See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. 2010 tax filing software Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. 2010 tax filing software The program was developed to help employees and employers understand and meet their tip reporting responsibilities. 2010 tax filing software There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). 2010 tax filing software A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. 2010 tax filing software For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. 2010 tax filing software irs. 2010 tax filing software gov/pub/irs-irbs/irb01-02. 2010 tax filing software pdf. 2010 tax filing software If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. 2010 tax filing software See Revenue Procedure 2007-32, 2007-22 I. 2010 tax filing software R. 2010 tax filing software B. 2010 tax filing software 1322, available at www. 2010 tax filing software irs. 2010 tax filing software gov/pub/irs-irbs/irb07_22. 2010 tax filing software pdf. 2010 tax filing software Your employer can provide you with a copy of any applicable agreement. 2010 tax filing software To find out more about these agreements, visit IRS. 2010 tax filing software gov and enter “restaurant tip reporting” in the search box. 2010 tax filing software You may also call 1-800-829-4933, visit www. 2010 tax filing software irs. 2010 tax filing software gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. 2010 tax filing software Program@irs. 2010 tax filing software gov and request information on this program. 2010 tax filing software Reporting Tips on Your Tax Return How to report tips. 2010 tax filing software   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 2010 tax filing software What tips to report. 2010 tax filing software   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 2010 tax filing software Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. 2010 tax filing software Add to the amount in box 1 only the tips you did not report to your employer. 2010 tax filing software   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. 2010 tax filing software Do not include the amount of these tips on your 2013 tax return. 2010 tax filing software Instead, include them on your 2014 tax return. 2010 tax filing software Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. 2010 tax filing software Although these tips were received in 2012, you must report them on your 2013 tax return. 2010 tax filing software   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2010 tax filing software Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. 2010 tax filing software However, you must report tips you receive from other employees. 2010 tax filing software    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. 2010 tax filing software    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. 2010 tax filing software   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. 2010 tax filing software Cash and charge tips you received that totaled less than $20 for any month. 2010 tax filing software The value of noncash tips, such as tickets, passes, or other items of value. 2010 tax filing software Example. 2010 tax filing software Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. 2010 tax filing software Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. 2010 tax filing software He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. 2010 tax filing software Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. 2010 tax filing software He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. 2010 tax filing software Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 2010 tax filing software    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. 2010 tax filing software To report these taxes, you must file a return even if you would not otherwise have to file. 2010 tax filing software You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. 2010 tax filing software (You cannot file Form 1040EZ or Form 1040A. 2010 tax filing software )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. 2010 tax filing software Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. 2010 tax filing software Use Form 8959 to figure Additional Medicare Tax. 2010 tax filing software If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. 2010 tax filing software To get railroad retirement credit, you must report tips to your employer. 2010 tax filing software Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 2010 tax filing software    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. 2010 tax filing software For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. 2010 tax filing software   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). 2010 tax filing software You must report these amounts as additional tax on your return. 2010 tax filing software   If you worked in the U. 2010 tax filing software S. 2010 tax filing software possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. 2010 tax filing software If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. 2010 tax filing software Unlike the uncollected portion of the regular (1. 2010 tax filing software 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. 2010 tax filing software   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. 2010 tax filing software You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. 2010 tax filing software See the instructions for the appropriate form and line number indicated, and Form 8959. 2010 tax filing software (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. 2010 tax filing software ) Self-employed persons. 2010 tax filing software    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. 2010 tax filing software See Publication 334, Tax Guide for Small Business, for more information on reporting business income. 2010 tax filing software Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. 2010 tax filing software They are not included in box 1 with your wages and reported tips. 2010 tax filing software If box 8 is blank, this discussion does not apply to you. 2010 tax filing software What are allocated tips. 2010 tax filing software   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. 2010 tax filing software Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. 2010 tax filing software No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. 2010 tax filing software How were your allocated tips figured. 2010 tax filing software   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). 2010 tax filing software Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. 2010 tax filing software For information about the exact allocation method used, ask your employer. 2010 tax filing software Must you report your allocated tips on your tax return. 2010 tax filing software   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. 2010 tax filing software Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. 2010 tax filing software Add to the amount in box 1 only the tips you did not report to your employer as required. 2010 tax filing software This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. 2010 tax filing software   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. 2010 tax filing software How to report allocated tips. 2010 tax filing software   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 2010 tax filing software (You cannot file Form 1040A or Form 1040EZ). 2010 tax filing software    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. 2010 tax filing software Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. 2010 tax filing software See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. 2010 tax filing software How to request an approved lower rate. 2010 tax filing software   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. 2010 tax filing software Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. 2010 tax filing software The petition must include specific information about the establishment that will justify the lower rate. 2010 tax filing software A user fee must be paid with the petition. 2010 tax filing software    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). 2010 tax filing software The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. 2010 tax filing software Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. 2010 tax filing software   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. 2010 tax filing software How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2010 tax filing software Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2010 tax filing software Free help with your tax return. 2010 tax filing software   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2010 tax filing software The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2010 tax filing software The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2010 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. 2010 tax filing software Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2010 tax filing software To find the nearest VITA or TCE site, visit IRS. 2010 tax filing software gov or call 1-800-906-9887. 2010 tax filing software   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 tax filing software To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 tax filing software aarp. 2010 tax filing software org/money/taxaide or call 1-888-227-7669. 2010 tax filing software   For more information on these programs, go to IRS. 2010 tax filing software gov and enter “VITA” in the search box. 2010 tax filing software Internet. 2010 tax filing software IRS. 2010 tax filing software gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2010 tax filing software Apply for an Employer Identification Number (EIN). 2010 tax filing software Go to IRS. 2010 tax filing software gov and enter Apply for an EIN in the search box. 2010 tax filing software Request an Electronic Filing PIN by going to IRS. 2010 tax filing software gov and entering Electronic Filing PIN in the search box. 2010 tax filing software Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2010 tax filing software gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax filing software If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax filing software Check the status of your amended return. 2010 tax filing software Go to IRS. 2010 tax filing software gov and enter Where's My Amended Return in the search box. 2010 tax filing software Download forms, instructions, and publications, including some accessible versions. 2010 tax filing software Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2010 tax filing software gov or IRS2Go. 2010 tax filing software Tax return and tax account transcripts are generally available for the current year and past three years. 2010 tax filing software Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 tax filing software gov. 2010 tax filing software Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2010 tax filing software Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 tax filing software gov. 2010 tax filing software Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2010 tax filing software gov or IRS2Go. 2010 tax filing software Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2010 tax filing software An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2010 tax filing software Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2010 tax filing software If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2010 tax filing software Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 tax filing software Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2010 tax filing software gov. 2010 tax filing software Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax filing software The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 tax filing software Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2010 tax filing software AARP offers the Tax-Aide counseling program as part of the TCE program. 2010 tax filing software Visit AARP's website to find the nearest Tax-Aide location. 2010 tax filing software Research your tax questions. 2010 tax filing software Search publications and instructions by topic or keyword. 2010 tax filing software Read the Internal Revenue Code, regulations, or other official guidance. 2010 tax filing software Read Internal Revenue Bulletins. 2010 tax filing software Sign up to receive local and national tax news by email. 2010 tax filing software Phone. 2010 tax filing software You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 tax filing software Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2010 tax filing software Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2010 tax filing software Call to locate the nearest volunteer help site, 1-800-906-9887. 2010 tax filing software Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax filing software The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 tax filing software Most VITA and TCE sites offer free electronic filing. 2010 tax filing software Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 tax filing software Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 tax filing software Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2010 tax filing software The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2010 tax filing software If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax filing software Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 tax filing software Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax filing software Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2010 tax filing software Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 tax filing software Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2010 tax filing software You should receive your order within 10 business days. 2010 tax filing software Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2010 tax filing software Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2010 tax filing software Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2010 tax filing software Call to ask tax questions, 1-800-829-1040. 2010 tax filing software Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 tax filing software The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 tax filing software These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2010 tax filing software gsa. 2010 tax filing software gov/fedrelay. 2010 tax filing software Walk-in. 2010 tax filing software You can find a selection of forms, publications and services — in-person, face-to-face. 2010 tax filing software Products. 2010 tax filing software You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 tax filing software Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 tax filing software Services. 2010 tax filing software You can walk in to your local TAC most business days for personal, face-to-face tax help. 2010 tax filing software An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 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 TAC where you can talk with an IRS representative face-to-face. 2010 tax filing software No appointment is necessary—just walk in. 2010 tax filing software Before visiting, check www. 2010 tax filing software irs. 2010 tax filing software gov/localcontacts for hours of operation and services provided. 2010 tax filing software Mail. 2010 tax filing software You can send your order for forms, instructions, and publications to the address below. 2010 tax filing software You should receive a response within 10 business days after your request is received. 2010 tax filing software  Internal Revenue Service 1201 N. 2010 tax filing software Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2010 tax filing software   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 tax filing software Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 tax filing software What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2010 tax filing software We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2010 tax filing software You face (or your business is facing) an immediate threat of adverse action. 2010 tax filing software You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 tax filing software   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2010 tax filing software Here's why we can help: TAS is an independent organization within the IRS. 2010 tax filing software Our advocates know how to work with the IRS. 2010 tax filing software Our services are free and tailored to meet your needs. 2010 tax filing software We have offices in every state, the District of Columbia, and Puerto Rico. 2010 tax filing software How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2010 tax filing software irs. 2010 tax filing software gov/advocate, or call us toll-free at 1-877-777-4778. 2010 tax filing software How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 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. 2010 tax filing software irs. 2010 tax filing software gov/sams. 2010 tax filing software Low Income Taxpayer Clinics. 2010 tax filing software   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2010 tax filing software Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 tax filing software Visit www. 2010 tax filing software TaxpayerAdvocate. 2010 tax filing software irs. 2010 tax filing software gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 tax filing software Prev  Up  Next   Home   More Online Publications