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Tax Credits For Students

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Tax Credits For Students

Tax credits for students 1. Tax credits for students   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. Tax credits for students Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. Tax credits for students Special rule for members of the U. Tax credits for students S. Tax credits for students Armed Forces. Tax credits for students   If you are a member of the U. Tax credits for students S. Tax credits for students Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. Tax credits for students Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. Tax credits for students Also see the special income source rule for members of the U. Tax credits for students S. Tax credits for students Armed Forces in chapter 2, under Compensation for Labor or Personal Services . Tax credits for students Special rule for civilian spouse of active duty member of the U. Tax credits for students S. Tax credits for students Armed Forces. Tax credits for students   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. Tax credits for students S. Tax credits for students possession. Tax credits for students Before relocating, you and your spouse must have the same tax residence. Tax credits for students If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. Tax credits for students As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. Tax credits for students S. Tax credits for students possession return, may be affected. Tax credits for students For more information, consult with state, local, or U. Tax credits for students S. Tax credits for students possession tax authorities regarding your tax obligations under MSRRA. Tax credits for students Presence Test If you are a U. Tax credits for students S. Tax credits for students citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. Tax credits for students You were present in the relevant possession for at least 183 days during the tax year. Tax credits for students You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. Tax credits for students During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. Tax credits for students You were present in the United States for no more than 90 days during the tax year. Tax credits for students You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. Tax credits for students Earned income is pay for personal services performed, such as wages, salaries, or professional fees. Tax credits for students You had no significant connection to the United States during the tax year. Tax credits for students Special rule for nonresident aliens. Tax credits for students   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. Tax credits for students Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. Tax credits for students In that discussion, substitute the name of the possession for “United States” and “U. Tax credits for students S. Tax credits for students ” wherever they appear. Tax credits for students Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. Tax credits for students Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. Tax credits for students Days of presence in a possession. Tax credits for students   You are considered to be present in the relevant possession on any of the following days. Tax credits for students Any day you are physically present in that possession at any time during the day. Tax credits for students Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). Tax credits for students Your parent. Tax credits for students Your spouse. Tax credits for students Your child, who is your son, daughter, stepson, or stepdaughter. Tax credits for students This includes an adopted child or child lawfully placed with you for legal adoption. Tax credits for students This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Tax credits for students Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. Tax credits for students   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). Tax credits for students Days of presence in the United States. Tax credits for students   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. Tax credits for students However, do not count the following days as days of presence in the United States. Tax credits for students Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. Tax credits for students “Child” is defined under item 2c earlier. Tax credits for students “Qualifying medical treatment” is defined later. Tax credits for students Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. Tax credits for students Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. Tax credits for students Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). Tax credits for students Any day you are temporarily in the United States as a student (defined later). Tax credits for students Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). Tax credits for students Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. Tax credits for students The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. Tax credits for students With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. Tax credits for students You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. Tax credits for students You must keep the following documentation. Tax credits for students Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. Tax credits for students Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. Tax credits for students Charitable Sports Event A charitable sports event is one that meets all of the following conditions. Tax credits for students The main purpose is to benefit a qualified charitable organization. Tax credits for students The entire net proceeds go to charity. Tax credits for students Volunteers perform substantially all the work. Tax credits for students In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. Tax credits for students You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. Tax credits for students Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. Tax credits for students The 5 calendar months do not have to be consecutive. Tax credits for students Full-time student. Tax credits for students   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. Tax credits for students However, school attendance exclusively at night is not considered full-time attendance. Tax credits for students School. Tax credits for students   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. Tax credits for students It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. Tax credits for students Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. Tax credits for students This section looks at the factors that determine if a significant connection exists. Tax credits for students You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. Tax credits for students For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. Tax credits for students Permanent home. Tax credits for students   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. Tax credits for students The dwelling unit must be available at all times, continuously, not only for short stays. Tax credits for students Exception for rental property. Tax credits for students   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. Tax credits for students   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. Tax credits for students   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. Tax credits for students You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. Tax credits for students A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Tax credits for students Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. Tax credits for students ), and lineal descendants (children, grandchildren, etc. Tax credits for students ). Tax credits for students Anyone under an arrangement that lets you use some other dwelling unit. Tax credits for students Anyone at less than a fair rental price. Tax credits for students   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Tax credits for students Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. Tax credits for students   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. Tax credits for students Example—significant connection. Tax credits for students Ann Green, a U. Tax credits for students S. Tax credits for students citizen, is a sales representative for a company based in Guam. Tax credits for students Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. Tax credits for students Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. Tax credits for students When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. Tax credits for students Ann's stays are always of short duration and she asks her brother's permission to stay with him. Tax credits for students Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. Tax credits for students Ann satisfies the presence test because she has no significant connection to the United States. Tax credits for students Example—presence test. Tax credits for students Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. Tax credits for students They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. Tax credits for students The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. Tax credits for students In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. Tax credits for students Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. Tax credits for students However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. Tax credits for students Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. Tax credits for students Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. Tax credits for students If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. Tax credits for students If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Tax credits for students Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. Tax credits for students Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. Tax credits for students Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). Tax credits for students Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). Tax credits for students Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. Tax credits for students For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. Tax credits for students Example. Tax credits for students In 2013, Sean Silverman, a U. Tax credits for students S. Tax credits for students citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. Tax credits for students When not at sea, Sean lived with his spouse at a house they own in American Samoa. Tax credits for students The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. Tax credits for students For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. Tax credits for students Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. Tax credits for students See Special Rules in the Year of a Move , later in this chapter. Tax credits for students Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. Tax credits for students S. Tax credits for students possession. Tax credits for students You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. Tax credits for students In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. Tax credits for students The location of your permanent home. Tax credits for students The location of your family. Tax credits for students The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. Tax credits for students The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. Tax credits for students The location where you conduct your routine personal banking activities. Tax credits for students The location where you conduct business activities (other than those that go into determining your tax home). Tax credits for students The location of the jurisdiction in which you hold a driver's license. Tax credits for students The location of the jurisdiction in which you vote. Tax credits for students The location of charitable organizations to which you contribute. Tax credits for students The country of residence you designate on forms and documents. Tax credits for students The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. Tax credits for students Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. Tax credits for students Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. Tax credits for students Example—closer connection to the United States. Tax credits for students Marcos Reyes, a U. Tax credits for students S. Tax credits for students citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. Tax credits for students His spouse and two teenage children remained in California to allow the children to complete high school. Tax credits for students He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. Tax credits for students Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. Tax credits for students Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. Tax credits for students Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. Tax credits for students Marcos received mail in California, including bank and brokerage statements and credit card bills. Tax credits for students He conducted his personal banking activities in California. Tax credits for students He held a California driver's license and was also registered to vote there. Tax credits for students Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. Tax credits for students Closer connection to another possession. Tax credits for students   Generally, possessions are not treated as foreign countries. Tax credits for students Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. Tax credits for students Example—tax home and closer connection to possession. Tax credits for students Pearl Blackmon, a U. Tax credits for students S. Tax credits for students citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. Tax credits for students For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. Tax credits for students Most of Pearl's personal belongings, including her automobile, are located in the CNMI. Tax credits for students She is registered to vote in, and has a driver's license issued by, the CNMI. Tax credits for students She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. Tax credits for students Pearl satisfies the presence test with respect to both Guam and the CNMI. Tax credits for students She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. Tax credits for students Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. Tax credits for students Pearl is considered a bona fide resident of Guam, the location of her tax home. Tax credits for students Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. Tax credits for students See Special Rules in the Year of a Move , next. Tax credits for students Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. Tax credits for students Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. Tax credits for students You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. Tax credits for students In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. Tax credits for students You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. Tax credits for students Example. Tax credits for students Dwight Wood, a U. Tax credits for students S. Tax credits for students citizen, files returns on a calendar year basis. Tax credits for students He lived in the United States from January 2007 through May 2013. Tax credits for students In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. Tax credits for students From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. Tax credits for students If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. Tax credits for students If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. Tax credits for students Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. Tax credits for students You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. Tax credits for students In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. Tax credits for students You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. Tax credits for students Example. Tax credits for students Jean Aspen, a U. Tax credits for students S. Tax credits for students citizen, files returns on a calendar year basis. Tax credits for students From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Tax credits for students Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Tax credits for students Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. Tax credits for students If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. Tax credits for students If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. Tax credits for students Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. Tax credits for students S. Tax credits for students citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. Tax credits for students Example. Tax credits for students Randy White, a U. Tax credits for students S. Tax credits for students citizen, files returns on a calendar year basis. Tax credits for students For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. Tax credits for students From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. Tax credits for students On May 5, 2013, Randy moved and changed his tax home to Nevada. Tax credits for students Later that year he established a closer connection to the United States than to Puerto Rico. Tax credits for students Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. Tax credits for students However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. Tax credits for students Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. Tax credits for students S. Tax credits for students possession, you may need to file Form 8898. Tax credits for students This applies to the U. Tax credits for students S. Tax credits for students possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. Tax credits for students Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. Tax credits for students Your worldwide gross income (defined below) in that tax year is more than $75,000. Tax credits for students You meet one of the following. Tax credits for students You take a position for U. Tax credits for students S. Tax credits for students tax purposes that you became a bona fide resident of a U. Tax credits for students S. Tax credits for students possession after a tax year for which you filed a U. Tax credits for students S. Tax credits for students income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. Tax credits for students You are a citizen or resident alien of the United States who takes the position for U. Tax credits for students S. Tax credits for students tax purposes that you ceased to be a bona fide resident of a U. Tax credits for students S. Tax credits for students possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. Tax credits for students You take the position for U. Tax credits for students S. Tax credits for students tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. Tax credits for students Worldwide gross income. Tax credits for students   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. Tax credits for students Example. Tax credits for students You are a U. Tax credits for students S. Tax credits for students citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. Tax credits for students You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. Tax credits for students Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. Tax credits for students You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. Tax credits for students In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. Tax credits for students This is in addition to any criminal penalty that may be imposed. Tax credits for students Prev  Up  Next   Home   More Online Publications

The Tax Credits For Students

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