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Efile H&r Block

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Efile H&r Block

Efile h&r block Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Efile h&r block Tax questions. Efile h&r block What's New Future developments. Efile h&r block  The IRS has created a page on IRS. Efile h&r block gov for information about Publication 1542, at www. Efile h&r block irs. Efile h&r block gov/pub1542. Efile h&r block Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Efile h&r block Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Efile h&r block It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Efile h&r block For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Efile h&r block R. Efile h&r block B. Efile h&r block 520, which can be found on the Internet at www. Efile h&r block irs. Efile h&r block gov/irb/2011-42_IRB/ar12. Efile h&r block html. Efile h&r block Per diem rates on the Internet. Efile h&r block   You will find links to per diem rates at www. Efile h&r block gsa. Efile h&r block gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Efile h&r block S. Efile h&r block possessions; and Foreign per diem rates. Efile h&r block Publication 1542 revisions. Efile h&r block   Publication 1542 is available only on the Internet at IRS. Efile h&r block gov. Efile h&r block Print copies can no longer be ordered. Efile h&r block   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Efile h&r block An article on IRS. Efile h&r block gov will alert you to which locations have updated rates. Efile h&r block To reach these articles, go to www. Efile h&r block irs. Efile h&r block gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Efile h&r block You will find the new rates in Table 4. Efile h&r block   We will also incorporate mid-year changes to the high-low rates into Publication 1542. Efile h&r block You will be alerted to these changes by a similar article on IRS. Efile h&r block gov and can find the changes in Table 2 of the revised publication. Efile h&r block   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Efile h&r block The annual issue of the publication should be available each year in mid- to late-October. Efile h&r block Comments and suggestions. Efile h&r block   We welcome your comments about this publication and your suggestions for future editions. Efile h&r block   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Efile h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Efile h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile h&r block   You can email us at taxforms@irs. Efile h&r block gov. Efile h&r block Please put “Publications Comment” on the subject line. Efile h&r block You can also send us comments from www. Efile h&r block irs. Efile h&r block gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Efile h&r block ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Efile h&r block Ordering forms and publications. Efile h&r block   Visit www. Efile h&r block irs. Efile h&r block gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Efile h&r block Internal Revenue Service 1201 N. Efile h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Efile h&r block   If you have a tax question, check the information available on IRS. Efile h&r block gov or call 1-800-829-1040. Efile h&r block We cannot answer tax questions sent to either of the above addresses. Efile h&r block Prev  Up  Next   Home   More Online Publications
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The Efile H&r Block

Efile h&r block Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Efile h&r block It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Efile h&r block The maximum amount you can claim for the credit is $1,000 for each qualifying child. Efile h&r block Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Efile h&r block S. Efile h&r block citizen, a U. Efile h&r block S. Efile h&r block national, or a U. Efile h&r block S. Efile h&r block resident alien. Efile h&r block For more information, see Publication 519, U. Efile h&r block S. Efile h&r block Tax Guide for Aliens. Efile h&r block If the child was adopted, see Adopted child , later. Efile h&r block For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Efile h&r block Example. Efile h&r block Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Efile h&r block Because he is not a U. Efile h&r block S. Efile h&r block citizen, U. Efile h&r block S. Efile h&r block national, or U. Efile h&r block S. Efile h&r block resident alien, he is not a qualifying child for the child tax credit. Efile h&r block Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Efile h&r block   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Efile h&r block   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Efile h&r block To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Efile h&r block For more information about the substantial presence test, see Publication 519, U. Efile h&r block S. Efile h&r block Tax Guide for Aliens. Efile h&r block Adopted child. Efile h&r block   An adopted child is always treated as your own child. Efile h&r block An adopted child includes a child lawfully placed with you for legal adoption. Efile h&r block   If you are a U. Efile h&r block S. Efile h&r block citizen or U. Efile h&r block S. Efile h&r block national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Efile h&r block Exceptions to time lived with you. Efile h&r block    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Efile h&r block Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Efile h&r block   There are also exceptions for kidnapped children and children of divorced or separated parents. Efile h&r block For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Efile h&r block Qualifying child of more than one person. Efile h&r block   A special rule applies if your qualifying child is the qualifying child of more than one person. Efile h&r block For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Efile h&r block Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Efile h&r block The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Efile h&r block If this amount is zero, you cannot take this credit because there is no tax to reduce. Efile h&r block But you may be able to take the additional child tax credit. Efile h&r block See Additional Child Tax Credit, later. Efile h&r block Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Efile h&r block Married filing jointly – $110,000. Efile h&r block Single, head of household, or qualifying widow(er) – $75,000. Efile h&r block Married filing separately – $55,000. Efile h&r block Modified AGI. Efile h&r block   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Efile h&r block Any amount excluded from income because of the exclusion of income from Puerto Rico. Efile h&r block On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Efile h&r block ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Efile h&r block Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Efile h&r block Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Efile h&r block Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Efile h&r block   If you do not have any of the above, your modified AGI is the same as your AGI. Efile h&r block AGI. Efile h&r block   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Efile h&r block Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Efile h&r block You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Efile h&r block You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Efile h&r block Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Efile h&r block Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Efile h&r block Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Efile h&r block For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Efile h&r block Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Efile h&r block The additional child tax credit may give you a refund even if you do not owe any tax. Efile h&r block How to claim the additional child tax credit. Efile h&r block   To claim the additional child tax credit, follow the steps below. Efile h&r block Make sure you figured the amount, if any, of your child tax credit. Efile h&r block If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Efile h&r block If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Efile h&r block Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Efile h&r block Please click the link to view the image. Efile h&r block Child tax worksheet - page 1. Efile h&r block Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Efile h&r block Please click the link to view the image. Efile h&r block Child tax worksheet - page 2. Efile h&r block Line 11 Worksheet This image is too large to be displayed in the current screen. Efile h&r block Please click the link to view the image. Efile h&r block Line 11 worksheet - page 1. Efile h&r block Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Efile h&r block Please click the link to view the image. Efile h&r block Line 11 worksheet - page 2. Efile h&r block 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Efile h&r block  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Efile h&r block  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Efile h&r block     1. Efile h&r block a. Efile h&r block Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Efile h&r block     b. Efile h&r block Enter the amount of any nontaxable combat pay received. Efile h&r block Also enter this amount on Schedule 8812, line 4b. Efile h&r block This amount should be shown in Form(s) W-2, box 12, with code Q. Efile h&r block 1b. Efile h&r block       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Efile h&r block Otherwise, skip lines 2a through 2e and go to line 3. Efile h&r block     2. Efile h&r block a. Efile h&r block Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Efile h&r block     b. Efile h&r block Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Efile h&r block * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Efile h&r block Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Efile h&r block Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Efile h&r block     c. Efile h&r block Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Efile h&r block * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Efile h&r block Do not include on this line any amounts exempt from self-employment tax 2c. Efile h&r block         d. Efile h&r block If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Efile h&r block Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Efile h&r block         e. Efile h&r block If line 2c is a profit, enter the smaller of line 2c or line 2d. Efile h&r block If line 2c is a (loss), enter the (loss) from line 2c. Efile h&r block 2e. Efile h&r block   3. Efile h&r block Combine lines 1a, 1b, 2a, 2b, and 2e. Efile h&r block If zero or less, stop. Efile h&r block Do not complete the rest of this worksheet. Efile h&r block Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Efile h&r block   4. Efile h&r block Enter any amount included on line 1a that is:               a. Efile h&r block A scholarship or fellowship grant not reported on Form W-2 4a. Efile h&r block         b. Efile h&r block For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Efile h&r block         c. Efile h&r block A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Efile h&r block This amount may be shown in box 11 of your Form W-2. Efile h&r block If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Efile h&r block 4c. Efile h&r block       5. Efile h&r block a. Efile h&r block Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Efile h&r block Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Efile h&r block             b. Efile h&r block Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Efile h&r block 5b. Efile h&r block             c. Efile h&r block Subtract line 5b from line 5a 5c. Efile h&r block       6. Efile h&r block Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Efile h&r block       7. Efile h&r block Add lines 4a through 4c, 5c, and 6 7. Efile h&r block   8. Efile h&r block Subtract line 7 from line 3 8. Efile h&r block       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Efile h&r block If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Efile h&r block     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Efile h&r block Put your name and social security number on Schedule SE and attach it to your return. Efile h&r block                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Efile h&r block  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Efile h&r block               1. Efile h&r block a. Efile h&r block Enter the amount from Form 1040A, line 7 1a. Efile h&r block         b. Efile h&r block Enter the amount of any nontaxable combat pay received. Efile h&r block Also enter this amount on Schedule 8812, line 4b. Efile h&r block This amount should be shown in Form(s) W-2, box 12, with code Q. Efile h&r block 1b. Efile h&r block         c. Efile h&r block Add lines 1a and 1b. Efile h&r block     1c. Efile h&r block   2. Efile h&r block Enter any amount included on line 1a that is:           a. Efile h&r block A scholarship or fellowship grant not reported on Form W-2 2a. Efile h&r block         b. Efile h&r block For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Efile h&r block         c. Efile h&r block A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Efile h&r block This amount may be shown in box 11 of your Form W-2. Efile h&r block If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Efile h&r block       3. Efile h&r block Add lines 2a through 2c 3. Efile h&r block   4. Efile h&r block Subtract line 3 from line 1c. Efile h&r block Enter the result here and on line 2 of the Line 11 Worksheet 4. Efile h&r block                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Efile h&r block Social security tax, Medicare tax, and Additional Medicare Tax on wages. Efile h&r block 1. Efile h&r block Enter the social security tax withheld (Form(s) W-2, box 4) 1. Efile h&r block   2. Efile h&r block Enter the Medicare tax withheld (Form(s) W-2, box 6). Efile h&r block Box 6 includes any Additional Medicare Tax 2. Efile h&r block   3. Efile h&r block Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Efile h&r block   4. Efile h&r block Add lines 1, 2, and 3 4. Efile h&r block   5. Efile h&r block Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Efile h&r block   6. Efile h&r block Subtract line 5 from line 4 6. Efile h&r block   Additional Medicare Tax on Self-Employment Income. Efile h&r block 7. Efile h&r block Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Efile h&r block   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Efile h&r block Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Efile h&r block Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Efile h&r block 8. Efile h&r block Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Efile h&r block   9. Efile h&r block Enter the Medicare tax (Form(s) W-2, box 14) 9. Efile h&r block   10. Efile h&r block Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Efile h&r block Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Efile h&r block   11. Efile h&r block Add lines 8, 9, and 10 11. Efile h&r block   12. Efile h&r block Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Efile h&r block   13. Efile h&r block Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Efile h&r block   14. Efile h&r block Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Efile h&r block Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Efile h&r block   15. Efile h&r block Add lines 12, 13, and 14 15. Efile h&r block   Line 6 amount 16. Efile h&r block Add lines 6, 7, 11, and 15. Efile h&r block Enter here and on line 6 of the Line 11 Worksheet. Efile h&r block 16. Efile h&r block   Paperwork Reduction Act Notice. Efile h&r block   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Efile h&r block You are required to give us the information if requested. Efile h&r block We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Efile h&r block   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Efile h&r block Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Efile h&r block Generally, tax returns and return information are confidential, as required by section 6103. Efile h&r block   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Efile h&r block For the estimated averages, see the instructions for your income tax return. Efile h&r block   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Efile h&r block See Comments and suggestions , earlier. Efile h&r block How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Efile h&r block Free help with your tax return. Efile h&r block   You can get free help preparing your return nationwide from IRS-certified volunteers. Efile h&r block The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Efile h&r block The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile h&r block Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Efile h&r block In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Efile h&r block To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Efile h&r block gov, download the IRS2Go app, or call 1-800-906-9887. Efile h&r block   As part of the TCE program, AARP offers the Tax-Aide counseling program. Efile h&r block To find the nearest AARP Tax-Aide site, visit AARP's website at www. Efile h&r block aarp. Efile h&r block org/money/taxaide or call 1-888-227-7669. Efile h&r block For more information on these programs, go to IRS. Efile h&r block gov and enter “VITA” in the search box. Efile h&r block Internet. Efile h&r block    IRS. Efile h&r block gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Efile h&r block Download the free IRS2Go app from the iTunes app store or from Google Play. Efile h&r block Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Efile h&r block Check the status of your 2013 refund with the Where's My Refund? application on IRS. Efile h&r block gov or download the IRS2Go app and select the Refund Status option. Efile h&r block The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile h&r block Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Efile h&r block You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile h&r block The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile h&r block Use the Interactive Tax Assistant (ITA) to research your tax questions. Efile h&r block No need to wait on the phone or stand in line. Efile h&r block The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Efile h&r block When you reach the response screen, you can print the entire interview and the final response for your records. Efile h&r block New subject areas are added on a regular basis. Efile h&r block  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Efile h&r block gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Efile h&r block You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Efile h&r block The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Efile h&r block When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Efile h&r block Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Efile h&r block You can also ask the IRS to mail a return or an account transcript to you. Efile h&r block Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Efile h&r block gov or by calling 1-800-908-9946. Efile h&r block Tax return and tax account transcripts are generally available for the current year and the past three years. Efile h&r block Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Efile h&r block Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Efile h&r block If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Efile h&r block Check the status of your amended return using Where's My Amended Return? Go to IRS. Efile h&r block gov and enter Where's My Amended Return? in the search box. Efile h&r block You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile h&r block It can take up to 3 weeks from the date you mailed it to show up in our system. Efile h&r block Make a payment using one of several safe and convenient electronic payment options available on IRS. Efile h&r block gov. Efile h&r block Select the Payment tab on the front page of IRS. Efile h&r block gov for more information. Efile h&r block Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Efile h&r block Figure your income tax withholding with the IRS Withholding Calculator on IRS. Efile h&r block gov. Efile h&r block Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Efile h&r block Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Efile h&r block gov. Efile h&r block Request an Electronic Filing PIN by going to IRS. Efile h&r block gov and entering Electronic Filing PIN in the search box. Efile h&r block Download forms, instructions and publications, including accessible versions for people with disabilities. Efile h&r block Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Efile h&r block gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Efile h&r block An employee can answer questions about your tax account or help you set up a payment plan. Efile h&r block Before you visit, check the Office Locator on IRS. Efile h&r block gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Efile h&r block If you have a special need, such as a disability, you can request an appointment. Efile h&r block Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Efile h&r block Apply for an Employer Identification Number (EIN). Efile h&r block Go to IRS. Efile h&r block gov and enter Apply for an EIN in the search box. Efile h&r block Read the Internal Revenue Code, regulations, or other official guidance. Efile h&r block Read Internal Revenue Bulletins. Efile h&r block Sign up to receive local and national tax news and more by email. Efile h&r block Just click on “subscriptions” above the search box on IRS. Efile h&r block gov and choose from a variety of options. Efile h&r block    Phone. Efile h&r block You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Efile h&r block Download the free IRS2Go app from the iTunes app store or from Google Play. Efile h&r block Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Efile h&r block gov, or download the IRS2Go app. Efile h&r block Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Efile h&r block The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile h&r block Most VITA and TCE sites offer free electronic filing. Efile h&r block Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Efile h&r block Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Efile h&r block Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Efile h&r block If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Efile h&r block The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile h&r block Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile h&r block Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Efile h&r block The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile h&r block Note, the above information is for our automated hotline. Efile h&r block Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Efile h&r block Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Efile h&r block You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile h&r block It can take up to 3 weeks from the date you mailed it to show up in our system. Efile h&r block Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Efile h&r block You should receive your order within 10 business days. Efile h&r block Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Efile h&r block If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Efile h&r block Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Efile h&r block The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Efile h&r block These individuals can also contact the IRS through relay services such as the Federal Relay Service. Efile h&r block    Walk-in. Efile h&r block You can find a selection of forms, publications and services — in-person. Efile h&r block Products. Efile h&r block You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Efile h&r block Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Efile h&r block Services. Efile h&r block You can walk in to your local TAC for face-to-face tax help. Efile h&r block An employee can answer questions about your tax account or help you set up a payment plan. Efile h&r block Before visiting, use the Office Locator tool on IRS. Efile h&r block gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Efile h&r block    Mail. Efile h&r block You can send your order for forms, instructions, and publications to the address below. Efile h&r block You should receive a response within 10 business days after your request is received. Efile h&r block Internal Revenue Service 1201 N. Efile h&r block Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Efile h&r block The Taxpayer Advocate Service (TAS) is your voice at the IRS. Efile h&r block Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Efile h&r block   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Efile h&r block We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Efile h&r block You face (or your business is facing) an immediate threat of adverse action. Efile h&r block You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Efile h&r block   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Efile h&r block Here's why we can help: TAS is an independent organization within the IRS. Efile h&r block Our advocates know how to work with the IRS. Efile h&r block Our services are free and tailored to meet your needs. Efile h&r block We have offices in every state, the District of Columbia, and Puerto Rico. Efile h&r block   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Efile h&r block   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Efile h&r block If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Efile h&r block Low Income Taxpayer Clinics 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. Efile h&r block Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Efile h&r block Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Efile h&r block Prev  Up  Next   Home   More Online Publications