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Do Tax Amendment

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Do Tax Amendment

Do tax amendment 3. Do tax amendment   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Do tax amendment Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Do tax amendment Also take credit for the estimated tax you paid for 2013. Do tax amendment These credits are subtracted from your total tax. Do tax amendment Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Do tax amendment If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Do tax amendment Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Do tax amendment Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Do tax amendment Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Do tax amendment Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Do tax amendment You should receive a separate Form W-2 from each employer you worked for. Do tax amendment If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Do tax amendment However, your employer must provide or send it to you by January 31, 2014. Do tax amendment If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Do tax amendment If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Do tax amendment If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Do tax amendment The phone number for the IRS is listed in chapter 5. Do tax amendment You will be asked for the following information. Do tax amendment Your name, address, city and state, zip code, and social security number. Do tax amendment Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Do tax amendment An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Do tax amendment The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Do tax amendment Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Do tax amendment Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Do tax amendment In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Do tax amendment Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Do tax amendment If you file a paper tax return, attach Copy B of Form W-2 to your return. Do tax amendment Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Do tax amendment If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Do tax amendment Report the amounts you won on line 21 of Form 1040. Do tax amendment Take credit for the tax withheld on line 62 of Form 1040. Do tax amendment If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Do tax amendment Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Do tax amendment However, you cannot deduct more than the gambling winnings you report on Form 1040. Do tax amendment File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Do tax amendment The 1099 Series Most forms in the 1099 series are not filed with your return. Do tax amendment In general, these forms should be furnished to you by January 31, 2014. Do tax amendment Unless instructed to file any of these forms with your return, keep them for your records. Do tax amendment There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Do tax amendment ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Do tax amendment If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Do tax amendment See the instructions to these forms for details. Do tax amendment Reporting your withholding. Do tax amendment   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Do tax amendment Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Do tax amendment Form 1099-R. Do tax amendment   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Do tax amendment Do not attach any other Form 1099. Do tax amendment Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Do tax amendment Call the telephone number or write to the address given for the payer on the form. Do tax amendment The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Do tax amendment A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Do tax amendment In certain situations, you will receive two forms in place of the original incorrect form. Do tax amendment This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Do tax amendment One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Do tax amendment This form will have an “X” in the “CORRECTED” box at the top of the form. Do tax amendment The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Do tax amendment Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Do tax amendment S. Do tax amendment Individual Income Tax Return. Do tax amendment Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Do tax amendment Do not include any amount withheld from your spouse's income. Do tax amendment However, different rules may apply if you live in a community property state. Do tax amendment Community property states. Do tax amendment   The following are community property states. Do tax amendment Arizona. Do tax amendment California. Do tax amendment Idaho. Do tax amendment Louisiana. Do tax amendment Nevada. Do tax amendment New Mexico. Do tax amendment Texas. Do tax amendment Washington. Do tax amendment Wisconsin. Do tax amendment Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Do tax amendment If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Do tax amendment If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Do tax amendment   For more information on these rules, and some exceptions, see Publication 555, Community Property. Do tax amendment Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Do tax amendment Fiscal year withholding. Do tax amendment    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Do tax amendment You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Do tax amendment You will be able to claim credit for that withholding on your return for your next fiscal year. Do tax amendment   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Do tax amendment   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Do tax amendment Add to that the income you received during the rest of your fiscal year. Do tax amendment Example. Do tax amendment Miles Hanson files his return for a fiscal year ending June 30, 2013. Do tax amendment In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Do tax amendment His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Do tax amendment See Table 3-1 . Do tax amendment On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Do tax amendment However, he takes credit for all $3,380 that was withheld during 2012. Do tax amendment On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Do tax amendment On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Do tax amendment Table 3-1. Do tax amendment Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Do tax amendment  2Calendar year (January 1 – December 31). Do tax amendment   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Do tax amendment   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Do tax amendment Backup withholding. Do tax amendment   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Do tax amendment Example. Do tax amendment Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Do tax amendment Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Do tax amendment Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Do tax amendment Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Do tax amendment You must use Form 1040 or Form 1040A if you paid estimated tax. Do tax amendment You cannot file Form 1040EZ. Do tax amendment If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Do tax amendment , from the fiduciary. Do tax amendment If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Do tax amendment On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Do tax amendment However, do not include this amount in the total on line 37. Do tax amendment Instead, enter the amount on Form 1040, line 63. Do tax amendment This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Do tax amendment Name changed. Do tax amendment   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Do tax amendment  The statement should cover payments you made jointly with your spouse as well as any you made separately. Do tax amendment   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Do tax amendment This prevents delays in processing your return and issuing refunds. Do tax amendment It also safeguards your future social security benefits. Do tax amendment For more information, call the Social Security Administration at 1-800-772-1213. Do tax amendment Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Do tax amendment If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Do tax amendment One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Do tax amendment If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Do tax amendment Example. Do tax amendment James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Do tax amendment They file separate 2013 Forms 1040. Do tax amendment James' tax is $4,000 and Evelyn's is $1,000. Do tax amendment If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Do tax amendment Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Do tax amendment The balance, $600 (20% of $3,000), is Evelyn's share. Do tax amendment Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Do tax amendment If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Do tax amendment See Example earlier under Separate Returns. Do tax amendment If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Do tax amendment If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Do tax amendment Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Do tax amendment Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Do tax amendment In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Do tax amendment If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Do tax amendment Two or more employers. Do tax amendment   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Do tax amendment You may be able to claim the excess as a credit against your income tax when you file your return. Do tax amendment Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Do tax amendment Figure the excess withholding on the appropriate worksheet. Do tax amendment    Table 3-2. Do tax amendment Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Do tax amendment 2% $7,049. Do tax amendment 40 Tier 1 RRTA $113,700 6. Do tax amendment 2% $7,049. Do tax amendment 40 Tier 2 RRTA $84,300 4. Do tax amendment 4% $3,709. Do tax amendment 20 Joint returns. Do tax amendment   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Do tax amendment Note. Do tax amendment All wages are subject to Medicare tax withholding. Do tax amendment Employer's error. Do tax amendment   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Do tax amendment If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Do tax amendment File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Do tax amendment Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Do tax amendment Note. Do tax amendment If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Do tax amendment Where to claim credit for excess social security withholding. Do tax amendment   If you file Form 1040, enter the excess on line 69. Do tax amendment   If you file Form 1040A, include the excess in the total on line 41. Do tax amendment Write “Excess SST” and show the amount of the credit in the space to the left of the line. Do tax amendment   You cannot claim excess social security tax withholding on Form 1040EZ. Do tax amendment Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Do tax amendment Where to claim credit for excess tier 1 RRTA withholding. Do tax amendment   If you file Form 1040, enter the excess on line 69. Do tax amendment   If you file Form 1040A, include the excess in the total on line 41. Do tax amendment Write “Excess SST” and show the amount of the credit in the space to the left of the line. Do tax amendment   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Do tax amendment How to claim refund of excess tier 2 RRTA. Do tax amendment   To claim a refund of tier 2 tax, use Form 843. Do tax amendment Be sure to attach a copy of all of your Forms W-2. Do tax amendment   See Worksheet 3-3 and the Instructions for Form 843, for more details. Do tax amendment Worksheet 3-1. Do tax amendment Excess Social Security—Nonrailroad Employees 1. Do tax amendment Add all social security tax withheld (but not more than  $7,049. Do tax amendment 40 for each employer). Do tax amendment This tax should be shown  in box 4 of your Forms W-2. Do tax amendment Enter the total here 1. Do tax amendment   2. Do tax amendment Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Do tax amendment   3. Do tax amendment Add lines 1 and 2. Do tax amendment If $7,049. Do tax amendment 40 or less, stop here. Do tax amendment You cannot claim the credit 3. Do tax amendment   4. Do tax amendment Social security limit 4. Do tax amendment $7,049. Do tax amendment 40 5. Do tax amendment Excess. Do tax amendment Subtract line 4 from line 3 5. Do tax amendment   Worksheet 3-2. Do tax amendment Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Do tax amendment Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Do tax amendment 40 for each employer). Do tax amendment Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Do tax amendment Enter the total here 1. Do tax amendment   2. Do tax amendment Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Do tax amendment   3. Do tax amendment Add lines 1 and 2. Do tax amendment If $7,049. Do tax amendment 40 or less, stop here. Do tax amendment You cannot claim the credit 3. Do tax amendment   4. Do tax amendment Social security and tier 1 RRTA tax limit 4. Do tax amendment $7,049. Do tax amendment 40 5. Do tax amendment Excess. Do tax amendment Subtract line 4 from line 3 5. Do tax amendment   Worksheet 3-3. Do tax amendment Excess Tier 2 RRTA—Railroad Employees 1. Do tax amendment Add all tier 2 RRTA tax withheld (but not more than $3,709. Do tax amendment 20 for each employer). Do tax amendment Box 14 of your Forms W-2 should show tier 2 RRTA tax. Do tax amendment Enter the total here 1. Do tax amendment   2. Do tax amendment Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Do tax amendment   3. Do tax amendment Add lines 1 and 2. Do tax amendment If $3,709. Do tax amendment 20 or less, stop here. Do tax amendment You cannot claim the credit. Do tax amendment 3. Do tax amendment   4. Do tax amendment Tier 2 RRTA tax limit 4. Do tax amendment $3,709. Do tax amendment 20 5. Do tax amendment Excess. Do tax amendment Subtract line 4 from line 3. Do tax amendment 5. Do tax amendment   Prev  Up  Next   Home   More Online Publications
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The Do Tax Amendment

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