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Irs Mailing Address 1040ez

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Irs Mailing Address 1040ez

Irs mailing address 1040ez Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs mailing address 1040ez How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Irs mailing address 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. Irs mailing address 1040ez Free help with your tax return. Irs mailing address 1040ez   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs mailing address 1040ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Irs mailing address 1040ez The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs mailing address 1040ez 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. Irs mailing address 1040ez Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Irs mailing address 1040ez To find the nearest VITA or TCE site, visit IRS. Irs mailing address 1040ez gov or call 1-800-906-9887 or 1-800-829-1040. Irs mailing address 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs mailing address 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs mailing address 1040ez aarp. Irs mailing address 1040ez org/money/taxaide or call 1-888-227-7669. Irs mailing address 1040ez   For more information on these programs, go to IRS. Irs mailing address 1040ez gov and enter “VITA” in the search box. Irs mailing address 1040ez Internet. Irs mailing address 1040ez You can access the IRS website at IRS. Irs mailing address 1040ez gov 24 hours a day, 7 days a week to: E-file your return. Irs mailing address 1040ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs mailing address 1040ez Check the status of your 2012 refund. Irs mailing address 1040ez Go to IRS. Irs mailing address 1040ez gov and click on Where’s My Refund. Irs mailing address 1040ez Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Irs mailing address 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs mailing address 1040ez Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs mailing address 1040ez Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Irs mailing address 1040ez Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs mailing address 1040ez So in a change from previous filing seasons, you won't get an estimated refund date right away. Irs mailing address 1040ez Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Irs mailing address 1040ez You can obtain a free transcript online at IRS. Irs mailing address 1040ez gov by clicking on Order a Return or Account Transcript under “Tools. Irs mailing address 1040ez ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Irs mailing address 1040ez You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Irs mailing address 1040ez Download forms, including talking tax forms, instructions, and publications. Irs mailing address 1040ez Order IRS products. Irs mailing address 1040ez Research your tax questions. Irs mailing address 1040ez Search publications by topic or keyword. Irs mailing address 1040ez Use the Internal Revenue Code, regulations, or other official guidance. Irs mailing address 1040ez View Internal Revenue Bulletins (IRBs) published in the last few years. Irs mailing address 1040ez Figure your withholding allowances using the IRS Withholding Calculator at www. Irs mailing address 1040ez irs. Irs mailing address 1040ez gov/individuals. Irs mailing address 1040ez Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Irs mailing address 1040ez gov by typing Alternative Minimum Tax Assistant in the search box. Irs mailing address 1040ez Sign up to receive local and national tax news by email. Irs mailing address 1040ez Get information on starting and operating a small business. Irs mailing address 1040ez Phone. Irs mailing address 1040ez Many services are available by phone. Irs mailing address 1040ez   Ordering forms, instructions, and publications. Irs mailing address 1040ez Call 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). Irs mailing address 1040ez You should receive your order within 10 days. Irs mailing address 1040ez Asking tax questions. Irs mailing address 1040ez Call the IRS with your tax questions at 1-800-829-1040. Irs mailing address 1040ez Solving problems. Irs mailing address 1040ez You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Irs mailing address 1040ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs mailing address 1040ez Call your local Taxpayer Assistance Center for an appointment. Irs mailing address 1040ez To find the number, go to www. Irs mailing address 1040ez irs. Irs mailing address 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs mailing address 1040ez TTY/TDD equipment. Irs mailing address 1040ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs mailing address 1040ez The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Irs mailing address 1040ez These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Irs mailing address 1040ez gsa. Irs mailing address 1040ez gov/fedrelay. Irs mailing address 1040ez TeleTax topics. Irs mailing address 1040ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs mailing address 1040ez Checking the status of your 2012 refund. Irs mailing address 1040ez To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Irs mailing address 1040ez Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Irs mailing address 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs mailing address 1040ez Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs mailing address 1040ez Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs mailing address 1040ez Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Irs mailing address 1040ez Evaluating the quality of our telephone services. Irs mailing address 1040ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs mailing address 1040ez One method is for a second IRS representative to listen in on or record random telephone calls. Irs mailing address 1040ez Another is to ask some callers to complete a short survey at the end of the call. Irs mailing address 1040ez Walk-in. Irs mailing address 1040ez Some products and services are available on a walk-in basis. Irs mailing address 1040ez   Products. Irs mailing address 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs mailing address 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs mailing address 1040ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs mailing address 1040ez Services. Irs mailing address 1040ez You can walk in to your local TAC most business days for personal, face-to-face tax help. Irs mailing address 1040ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs mailing address 1040ez 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. Irs mailing address 1040ez No appointment is necessary—just walk in. Irs mailing address 1040ez Before visiting, check www. Irs mailing address 1040ez irs. Irs mailing address 1040ez gov/localcontacts for hours of operation and services provided. Irs mailing address 1040ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Irs mailing address 1040ez You can leave a message and a representative will call you back within 2 business days. Irs mailing address 1040ez All other issues will be handled without an appointment. Irs mailing address 1040ez To call your local TAC, go to  www. Irs mailing address 1040ez irs. Irs mailing address 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs mailing address 1040ez Mail. Irs mailing address 1040ez You can send your order for forms, instructions, and publications to the address below. Irs mailing address 1040ez You should receive a response within 10 days after your request is received. Irs mailing address 1040ez  Internal Revenue Service 1201 N. Irs mailing address 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Irs mailing address 1040ez   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs mailing address 1040ez Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Irs mailing address 1040ez TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Irs mailing address 1040ez Remember, the worst thing you can do is nothing at all. Irs mailing address 1040ez   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Irs mailing address 1040ez You face (or your business is facing) an immediate threat of adverse action. Irs mailing address 1040ez You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Irs mailing address 1040ez   If you qualify for help, they will do everything they can to get your problem resolved. Irs mailing address 1040ez You will be assigned to one advocate who will be with you at every turn. Irs mailing address 1040ez TAS has offices in every state, the District of Columbia, and Puerto Rico. Irs mailing address 1040ez Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Irs mailing address 1040ez And its services are always free. Irs mailing address 1040ez   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Irs mailing address 1040ez The TAS tax toolkit at www. Irs mailing address 1040ez TaxpayerAdvocate. Irs mailing address 1040ez irs. Irs mailing address 1040ez gov can help you understand these rights. Irs mailing address 1040ez   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Irs mailing address 1040ez irs. Irs mailing address 1040ez gov/advocate. Irs mailing address 1040ez You can also call the toll-free number at 1-877-777-4778. Irs mailing address 1040ez Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Irs mailing address 1040ez These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Irs mailing address 1040ez gsa. Irs mailing address 1040ez gov/fedrelay. Irs mailing address 1040ez   TAS also handles large-scale or systemic problems that affect many taxpayers. Irs mailing address 1040ez If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Irs mailing address 1040ez irs. Irs mailing address 1040ez gov/advocate. Irs mailing address 1040ez Low Income Taxpayer Clinics (LITCs). Irs mailing address 1040ez   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Irs mailing address 1040ez Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Irs mailing address 1040ez These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Irs mailing address 1040ez Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Irs mailing address 1040ez For more information and to find a clinic near you, see the LITC page on www. Irs mailing address 1040ez irs. Irs mailing address 1040ez gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Irs mailing address 1040ez This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Irs mailing address 1040ez Free tax services. Irs mailing address 1040ez   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Irs mailing address 1040ez Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Irs mailing address 1040ez The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Irs mailing address 1040ez The majority of the information and services listed in this publication are available to you free of charge. Irs mailing address 1040ez If there is a fee associated with a resource or service, it is listed in the publication. Irs mailing address 1040ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs mailing address 1040ez DVD for tax products. Irs mailing address 1040ez You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Irs mailing address 1040ez Prior-year forms, instructions, and publications. Irs mailing address 1040ez Tax Map: an electronic research tool and finding aid. Irs mailing address 1040ez Tax law frequently asked questions. Irs mailing address 1040ez Tax Topics from the IRS telephone response system. Irs mailing address 1040ez Internal Revenue Code—Title 26 of the U. Irs mailing address 1040ez S. Irs mailing address 1040ez Code. Irs mailing address 1040ez Links to other Internet-based tax research materials. Irs mailing address 1040ez Fill-in, print, and save features for most tax forms. Irs mailing address 1040ez Internal Revenue Bulletins. Irs mailing address 1040ez Toll-free and email technical support. Irs mailing address 1040ez Two releases during the year. Irs mailing address 1040ez  – The first release will ship the beginning of January 2013. Irs mailing address 1040ez  – The final release will ship the beginning of March 2013. Irs mailing address 1040ez Purchase the DVD from National Technical Information Service (NTIS) at www. Irs mailing address 1040ez irs. Irs mailing address 1040ez gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Irs mailing address 1040ez Prev  Up  Next   Home   More Online Publications
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Irs mailing address 1040ez 6. Irs mailing address 1040ez   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Irs mailing address 1040ez Reporting Tips to Your EmployerElectronic tip statement. Irs mailing address 1040ez Final report. Irs mailing address 1040ez Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. Irs mailing address 1040ez All tips you receive are income and are subject to federal income tax. Irs mailing address 1040ez 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. Irs mailing address 1040ez The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Irs mailing address 1040ez Reporting your tip income correctly is not difficult. Irs mailing address 1040ez You must do three things. Irs mailing address 1040ez Keep a daily tip record. Irs mailing address 1040ez Report tips to your employer. Irs mailing address 1040ez Report all your tips on your income tax return. Irs mailing address 1040ez  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. Irs mailing address 1040ez This chapter will also show you how to treat allocated tips. Irs mailing address 1040ez For information on special tip programs and agreements, see Publication 531. Irs mailing address 1040ez 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. Irs mailing address 1040ez   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. Irs mailing address 1040ez How to keep a daily tip record. Irs mailing address 1040ez   There are two ways to keep a daily tip record. Irs mailing address 1040ez 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. Irs mailing address 1040ez You should keep your daily tip record with your tax or other personal records. Irs mailing address 1040ez You must keep your records for as long as they are important for administration of the federal tax law. Irs mailing address 1040ez For information on how long to keep records, see How long to keep records in chapter 1. Irs mailing address 1040ez    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Irs mailing address 1040ez To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. Irs mailing address 1040ez Also, Publication 1244 is available online at www. Irs mailing address 1040ez irs. Irs mailing address 1040ez gov/pub/irs-pdf/p1244. Irs mailing address 1040ez pdf. Irs mailing address 1040ez Publication 1244 includes a 1-year supply of Form 4070A. Irs mailing address 1040ez Each day, write in the information asked for on the form. Irs mailing address 1040ez   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. Irs mailing address 1040ez Although you do not report these tips to your employer, you must report them on your tax return. Irs mailing address 1040ez   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). Irs mailing address 1040ez Then, each workday, write the date and the following information. Irs mailing address 1040ez Cash tips you get directly from customers or from other employees. Irs mailing address 1040ez Tips from credit and debit card charge customers that your employer pays you. Irs mailing address 1040ez The value of any noncash tips you get, such as tickets, passes, or other items of value. Irs mailing address 1040ez 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. Irs mailing address 1040ez Electronic tip record. Irs mailing address 1040ez   You can use an electronic system provided by your employer to record your daily tips. Irs mailing address 1040ez If you do, you must receive and keep a paper copy of this record. Irs mailing address 1040ez Service charges. Irs mailing address 1040ez    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. Irs mailing address 1040ez This is part of your wages, not a tip. Irs mailing address 1040ez See examples below. Irs mailing address 1040ez Example 1. Irs mailing address 1040ez Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Irs mailing address 1040ez 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. Irs mailing address 1040ez Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Irs mailing address 1040ez Do not include the 18% charge in your tip diary. Irs mailing address 1040ez Service charges that are paid to you are considered wages, not tips. Irs mailing address 1040ez Example 2. Irs mailing address 1040ez Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Irs mailing address 1040ez 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. Irs mailing address 1040ez Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Irs mailing address 1040ez Be sure to include this amount in your tip diary. Irs mailing address 1040ez Reporting Tips to Your Employer Why report tips to your employer. Irs mailing address 1040ez   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). Irs mailing address 1040ez What tips to report. Irs mailing address 1040ez   Report to your employer only cash, check, and debit and credit card tips you receive. Irs mailing address 1040ez   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. Irs mailing address 1040ez   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Irs mailing address 1040ez Do not report to your employer any portion of the tips you receive that you pass on to other employees. Irs mailing address 1040ez However, you must report tips you receive from other employees. Irs mailing address 1040ez    Do not report the value of any noncash tips, such as tickets or passes, to your employer. Irs mailing address 1040ez You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. Irs mailing address 1040ez How to report. Irs mailing address 1040ez    If your employer does not give you any other way to report tips, you can use Form 4070. Irs mailing address 1040ez Fill in the information asked for on the form, sign and date the form, and give it to your employer. Irs mailing address 1040ez To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Irs mailing address 1040ez   If you do not use Form 4070, give your employer a statement with the following information. Irs mailing address 1040ez Your name, address, and social security number. Irs mailing address 1040ez Your employer's name, address, and business name (if it is different from your employer's name). Irs mailing address 1040ez The month (or the dates of any shorter period) in which you received tips. Irs mailing address 1040ez The total tips required to be reported for that period. Irs mailing address 1040ez You must sign and date the statement. Irs mailing address 1040ez Be sure to keep a copy with your tax or other personal records. Irs mailing address 1040ez   Your employer may require you to report your tips more than once a month. Irs mailing address 1040ez However, the statement cannot cover a period of more than 1 calendar month. Irs mailing address 1040ez Electronic tip statement. Irs mailing address 1040ez   Your employer can have you furnish your tip statements electronically. Irs mailing address 1040ez When to report. Irs mailing address 1040ez   Give your report for each month to your employer by the 10th of the next month. Irs mailing address 1040ez 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. Irs mailing address 1040ez Example. Irs mailing address 1040ez You must report your tips received in September 2014 by October 10, 2014. Irs mailing address 1040ez Final report. Irs mailing address 1040ez   If your employment ends during the month, you can report your tips when your employment ends. Irs mailing address 1040ez Penalty for not reporting tips. Irs mailing address 1040ez   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. Irs mailing address 1040ez (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. Irs mailing address 1040ez ) The penalty amount is in addition to the taxes you owe. Irs mailing address 1040ez   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Irs mailing address 1040ez To do so, attach a statement to your return explaining why you did not report them. Irs mailing address 1040ez Giving your employer money for taxes. Irs mailing address 1040ez   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. Irs mailing address 1040ez If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Irs mailing address 1040ez   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. Irs mailing address 1040ez All taxes on your regular pay. Irs mailing address 1040ez Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. Irs mailing address 1040ez Federal, state, and local income taxes on your reported tips. Irs mailing address 1040ez    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Irs mailing address 1040ez If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Irs mailing address 1040ez See Publication 505, Tax Withholding and Estimated Tax, for more information. Irs mailing address 1040ez    Uncollected taxes. Irs mailing address 1040ez 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. Irs mailing address 1040ez These uncollected taxes will be shown on your 2013 Form W-2. Irs mailing address 1040ez See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Irs mailing address 1040ez Reporting Tips on Your Tax Return How to report tips. Irs mailing address 1040ez    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. Irs mailing address 1040ez What tips to report. Irs mailing address 1040ez   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Irs mailing address 1040ez Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Irs mailing address 1040ez Add to the amount in box 1 only the tips you did not report to your employer. Irs mailing address 1040ez    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. Irs mailing address 1040ez    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. Irs mailing address 1040ez   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. Irs mailing address 1040ez Cash and charge tips you received that totaled less than $20 for any month. Irs mailing address 1040ez The value of noncash tips, such as tickets, passes, or other items of value. Irs mailing address 1040ez Example. Irs mailing address 1040ez 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. Irs mailing address 1040ez 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. Irs mailing address 1040ez 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. Irs mailing address 1040ez Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. Irs mailing address 1040ez He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Irs mailing address 1040ez Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Irs mailing address 1040ez    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. Irs mailing address 1040ez To report these taxes, you must file a return even if you would not otherwise have to file. Irs mailing address 1040ez You must use Form 1040. Irs mailing address 1040ez (You cannot file Form 1040EZ or Form 1040A. Irs mailing address 1040ez )    Use Form 4137 to figure social security and Medicare taxes. Irs mailing address 1040ez Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Irs mailing address 1040ez Use Form 8959 to figure Additional Medicare Tax. Irs mailing address 1040ez    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Irs mailing address 1040ez To get railroad retirement credit, you must report tips to your employer. Irs mailing address 1040ez Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. Irs mailing address 1040ez   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. Irs mailing address 1040ez For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Irs mailing address 1040ez   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). Irs mailing address 1040ez You must report these amounts as additional tax on your return. Irs mailing address 1040ez Unlike the uncollected portion of the regular (1. Irs mailing address 1040ez 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. Irs mailing address 1040ez    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Irs mailing address 1040ez You must report these taxes on Form 1040, line 60. Irs mailing address 1040ez See the instructions for Form 1040, line 60. Irs mailing address 1040ez (You cannot file Form 1040EZ or Form 1040A. Irs mailing address 1040ez ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Irs mailing address 1040ez They are not included in box 1 with your wages and reported tips. Irs mailing address 1040ez If box 8 is blank, this discussion does not apply to you. Irs mailing address 1040ez What are allocated tips. Irs mailing address 1040ez   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Irs mailing address 1040ez 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. Irs mailing address 1040ez No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. Irs mailing address 1040ez How were your allocated tips figured. Irs mailing address 1040ez   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). Irs mailing address 1040ez 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. Irs mailing address 1040ez For information about the exact allocation method used, ask your employer. Irs mailing address 1040ez Must you report your allocated tips on your tax return. Irs mailing address 1040ez   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Irs mailing address 1040ez Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Irs mailing address 1040ez Add to the amount in box 1 only the tips you did not report to your employer. Irs mailing address 1040ez 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. Irs mailing address 1040ez   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Irs mailing address 1040ez How to report allocated tips. Irs mailing address 1040ez   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. Irs mailing address 1040ez (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. Irs mailing address 1040ez )    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. Irs mailing address 1040ez Complete Form 4137, and include the allocated tips on line 1 of the form. Irs mailing address 1040ez 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. 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