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Free E File 2013 Taxes

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Free E File 2013 Taxes

Free e file 2013 taxes 6. Free e file 2013 taxes   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Free e file 2013 taxes Reporting Tips to Your EmployerElectronic tip statement. Free e file 2013 taxes Final report. Free e file 2013 taxes Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. Free e file 2013 taxes All tips you receive are income and are subject to federal income tax. Free e file 2013 taxes You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Free e file 2013 taxes The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Free e file 2013 taxes Reporting your tip income correctly is not difficult. Free e file 2013 taxes You must do three things. Free e file 2013 taxes Keep a daily tip record. Free e file 2013 taxes Report tips to your employer. Free e file 2013 taxes Report all your tips on your income tax return. Free e file 2013 taxes  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. Free e file 2013 taxes This chapter will also show you how to treat allocated tips. Free e file 2013 taxes For information on special tip programs and agreements, see Publication 531. Free e file 2013 taxes Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. Free e file 2013 taxes   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. Free e file 2013 taxes How to keep a daily tip record. Free e file 2013 taxes   There are two ways to keep a daily tip record. Free e file 2013 taxes 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. Free e file 2013 taxes You should keep your daily tip record with your tax or other personal records. Free e file 2013 taxes You must keep your records for as long as they are important for administration of the federal tax law. Free e file 2013 taxes For information on how long to keep records, see How long to keep records in chapter 1. Free e file 2013 taxes    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Free e file 2013 taxes To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. Free e file 2013 taxes Also, Publication 1244 is available online at www. Free e file 2013 taxes irs. Free e file 2013 taxes gov/pub/irs-pdf/p1244. Free e file 2013 taxes pdf. Free e file 2013 taxes Publication 1244 includes a 1-year supply of Form 4070A. Free e file 2013 taxes Each day, write in the information asked for on the form. Free e file 2013 taxes   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. Free e file 2013 taxes Although you do not report these tips to your employer, you must report them on your tax return. Free e file 2013 taxes   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). Free e file 2013 taxes Then, each workday, write the date and the following information. Free e file 2013 taxes Cash tips you get directly from customers or from other employees. Free e file 2013 taxes Tips from credit and debit card charge customers that your employer pays you. Free e file 2013 taxes The value of any noncash tips you get, such as tickets, passes, or other items of value. Free e file 2013 taxes 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. Free e file 2013 taxes Electronic tip record. Free e file 2013 taxes   You can use an electronic system provided by your employer to record your daily tips. Free e file 2013 taxes If you do, you must receive and keep a paper copy of this record. Free e file 2013 taxes Service charges. Free e file 2013 taxes    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. Free e file 2013 taxes This is part of your wages, not a tip. Free e file 2013 taxes See examples below. Free e file 2013 taxes Example 1. Free e file 2013 taxes Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Free e file 2013 taxes 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. Free e file 2013 taxes Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Free e file 2013 taxes Do not include the 18% charge in your tip diary. Free e file 2013 taxes Service charges that are paid to you are considered wages, not tips. Free e file 2013 taxes Example 2. Free e file 2013 taxes Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Free e file 2013 taxes David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. Free e file 2013 taxes Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Free e file 2013 taxes Be sure to include this amount in your tip diary. Free e file 2013 taxes Reporting Tips to Your Employer Why report tips to your employer. Free e file 2013 taxes   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). Free e file 2013 taxes What tips to report. Free e file 2013 taxes   Report to your employer only cash, check, and debit and credit card tips you receive. Free e file 2013 taxes   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. Free e file 2013 taxes   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Free e file 2013 taxes Do not report to your employer any portion of the tips you receive that you pass on to other employees. Free e file 2013 taxes However, you must report tips you receive from other employees. Free e file 2013 taxes    Do not report the value of any noncash tips, such as tickets or passes, to your employer. Free e file 2013 taxes You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. Free e file 2013 taxes How to report. Free e file 2013 taxes    If your employer does not give you any other way to report tips, you can use Form 4070. Free e file 2013 taxes Fill in the information asked for on the form, sign and date the form, and give it to your employer. Free e file 2013 taxes To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Free e file 2013 taxes   If you do not use Form 4070, give your employer a statement with the following information. Free e file 2013 taxes Your name, address, and social security number. Free e file 2013 taxes Your employer's name, address, and business name (if it is different from your employer's name). Free e file 2013 taxes The month (or the dates of any shorter period) in which you received tips. Free e file 2013 taxes The total tips required to be reported for that period. Free e file 2013 taxes You must sign and date the statement. Free e file 2013 taxes Be sure to keep a copy with your tax or other personal records. Free e file 2013 taxes   Your employer may require you to report your tips more than once a month. Free e file 2013 taxes However, the statement cannot cover a period of more than 1 calendar month. Free e file 2013 taxes Electronic tip statement. Free e file 2013 taxes   Your employer can have you furnish your tip statements electronically. Free e file 2013 taxes When to report. Free e file 2013 taxes   Give your report for each month to your employer by the 10th of the next month. Free e file 2013 taxes 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. Free e file 2013 taxes Example. Free e file 2013 taxes You must report your tips received in September 2014 by October 10, 2014. Free e file 2013 taxes Final report. Free e file 2013 taxes   If your employment ends during the month, you can report your tips when your employment ends. Free e file 2013 taxes Penalty for not reporting tips. Free e file 2013 taxes   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, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. Free e file 2013 taxes (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. Free e file 2013 taxes ) The penalty amount is in addition to the taxes you owe. Free e file 2013 taxes   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Free e file 2013 taxes To do so, attach a statement to your return explaining why you did not report them. Free e file 2013 taxes Giving your employer money for taxes. Free e file 2013 taxes   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. Free e file 2013 taxes If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Free e file 2013 taxes   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. Free e file 2013 taxes All taxes on your regular pay. Free e file 2013 taxes Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. Free e file 2013 taxes Federal, state, and local income taxes on your reported tips. Free e file 2013 taxes    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Free e file 2013 taxes If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Free e file 2013 taxes See Publication 505, Tax Withholding and Estimated Tax, for more information. Free e file 2013 taxes    Uncollected taxes. Free e file 2013 taxes You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. Free e file 2013 taxes These uncollected taxes will be shown on your 2013 Form W-2. Free e file 2013 taxes See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Free e file 2013 taxes Reporting Tips on Your Tax Return How to report tips. Free e file 2013 taxes    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. Free e file 2013 taxes What tips to report. Free e file 2013 taxes   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Free e file 2013 taxes Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Free e file 2013 taxes Add to the amount in box 1 only the tips you did not report to your employer. Free e file 2013 taxes    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. Free e file 2013 taxes    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. Free e file 2013 taxes   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. Free e file 2013 taxes Cash and charge tips you received that totaled less than $20 for any month. Free e file 2013 taxes The value of noncash tips, such as tickets, passes, or other items of value. Free e file 2013 taxes Example. Free e file 2013 taxes 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. Free e file 2013 taxes 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. Free e file 2013 taxes 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. Free e file 2013 taxes Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. Free e file 2013 taxes He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Free e file 2013 taxes Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Free e file 2013 taxes    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. Free e file 2013 taxes To report these taxes, you must file a return even if you would not otherwise have to file. Free e file 2013 taxes You must use Form 1040. Free e file 2013 taxes (You cannot file Form 1040EZ or Form 1040A. Free e file 2013 taxes )    Use Form 4137 to figure social security and Medicare taxes. Free e file 2013 taxes Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Free e file 2013 taxes Use Form 8959 to figure Additional Medicare Tax. Free e file 2013 taxes    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Free e file 2013 taxes To get railroad retirement credit, you must report tips to your employer. Free e file 2013 taxes Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. Free e file 2013 taxes   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. Free e file 2013 taxes For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Free e file 2013 taxes   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax 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). Free e file 2013 taxes You must report these amounts as additional tax on your return. Free e file 2013 taxes Unlike the uncollected portion of the regular (1. Free e file 2013 taxes 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. Free e file 2013 taxes    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Free e file 2013 taxes You must report these taxes on Form 1040, line 60. Free e file 2013 taxes See the instructions for Form 1040, line 60. Free e file 2013 taxes (You cannot file Form 1040EZ or Form 1040A. Free e file 2013 taxes ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Free e file 2013 taxes They are not included in box 1 with your wages and reported tips. Free e file 2013 taxes If box 8 is blank, this discussion does not apply to you. Free e file 2013 taxes What are allocated tips. Free e file 2013 taxes   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Free e file 2013 taxes 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. Free e file 2013 taxes No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. Free e file 2013 taxes How were your allocated tips figured. Free e file 2013 taxes   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). Free e file 2013 taxes 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. Free e file 2013 taxes For information about the exact allocation method used, ask your employer. Free e file 2013 taxes Must you report your allocated tips on your tax return. Free e file 2013 taxes   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Free e file 2013 taxes Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Free e file 2013 taxes Add to the amount in box 1 only the tips you did not report to your employer. Free e file 2013 taxes 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 figures. Free e file 2013 taxes   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Free e file 2013 taxes How to report allocated tips. Free e file 2013 taxes   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Free e file 2013 taxes (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. Free e file 2013 taxes )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Free e file 2013 taxes Complete Form 4137, and include the allocated tips on line 1 of the form. Free e file 2013 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, earlier. Free e file 2013 taxes Prev  Up  Next   Home   More Online Publications
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Tax Information for Members of the Military

Special EITC Rules
Special rules apply for calculating Earned Income Tax Credit or EITC for members of the military, ministers or members of the clergy.

Tax Information for Members of the U.S. Armed Forces
Members of the U.S. Armed Forces, especially those serving in combat zones, face some special tax situations and are entitled to some special tax benefits.

Special Tax Considerations for Veterans
Special tax considerations for disabled veterans occasionally result in a need for amended returns

2013 Publ3 (PDF)
Armed Forces' Tax Guide

Employers with Employees in a Combat Zone
FAQs for employers whose workers deploy to a combat zone

Extension of Deadlines — Combat Zone Service
Extension of deadlines for combat zone service

Retirement Plans FAQs regarding USERRA and SSCRA
Insights into the re-employment of veterans and the restoration of retirement plan benefits, as affected by the Uniformed Services and Reemployment Rights Act (USERRA) and the Veterans and Sailors Civil Relief Act (SSCRA).

Miscellaneous Provisions — Combat Zone Service
Miscellaneous provisions related to combat zone service

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Page Last Reviewed or Updated: 27-Mar-2014

The Free E File 2013 Taxes

Free e file 2013 taxes Publication 1544 - Introductory Material Table of Contents What's New Introduction What's New Future developments. Free e file 2013 taxes  For the latest information about developments related to Publication 1544, such as legislation enacted after it was published, go to www. Free e file 2013 taxes irs. Free e file 2013 taxes gov/pub1544. Free e file 2013 taxes Amending a report. Free e file 2013 taxes  You can amend a prior report by checking box 1a at the top of Form 8300. Free e file 2013 taxes See Amending a report, later. Free e file 2013 taxes Introduction If, in a 12-month period, you receive more than $10,000 in cash from one buyer as a result of a transaction in your trade or business, you must report it to the Internal Revenue Service (IRS) and the Financial Crimes Enforcement Network (FinCEN) on Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. Free e file 2013 taxes This publication explains why, when, and where to report these cash payments. Free e file 2013 taxes It also discusses the substantial penalties for not reporting them. Free e file 2013 taxes Some organizations do not have to file Form 8300, including financial institutions who must file FinCEN Form 104 (formerly Form 4789), Currency Transaction Report, and casinos who must file FinCEN Form 103 (formerly Form 8362), Currency Transaction Report by Casinos. Free e file 2013 taxes They are not discussed in this publication. Free e file 2013 taxes This publication explains key issues and terms related to Form 8300. Free e file 2013 taxes You should also read the instructions attached to the form. Free e file 2013 taxes They explain what to enter on each line. Free e file 2013 taxes Prev  Up  Next   Home   More Online Publications