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2010 1040 Form

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2010 1040 Form

2010 1040 form Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. 2010 1040 form Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. 2010 1040 form Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. 2010 1040 form , Adjustment of partner's basis in partnership. 2010 1040 form , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 2010 1040 form , Basis adjustment due to casualty loss. 2010 1040 form Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. 2010 1040 form Change in use, Property changed from personal use. 2010 1040 form Cost, Cost as Basis Depreciable basis, Depreciable basis. 2010 1040 form Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 2010 1040 form Term interest, Basis adjustments. 2010 1040 form Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. 2010 1040 form Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. 2010 1040 form Casualty loss, effect of, Basis adjustment due to casualty loss. 2010 1040 form Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. 2010 1040 form Computer (see Listed property) Computer software, Computer software. 2010 1040 form , Off-the-shelf computer software. 2010 1040 form Containers, Containers. 2010 1040 form Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. 2010 1040 form Copyright, Patents and copyrights. 2010 1040 form (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. 2010 1040 form Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. 2010 1040 form , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 2010 1040 form Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 2010 1040 form Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. 2010 1040 form , Election of ADS. 2010 1040 form Declining balance (150% DB) method, 150% election. 2010 1040 form Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. 2010 1040 form Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. 2010 1040 form Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. 2010 1040 form Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. 2010 1040 form Free tax services, Free help with your tax return. 2010 1040 form G General asset account Abusive transaction, Abusive transactions. 2010 1040 form Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. 2010 1040 form General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. 2010 1040 form Qualified infrastructure property, Qualified infrastructure property. 2010 1040 form Qualified property, Qualified property. 2010 1040 form Recovery periods for qualified property, Indian Reservation Property Related person, Related person. 2010 1040 form Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. 2010 1040 form Investment use of property, partial, Partial business or investment use. 2010 1040 form Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. 2010 1040 form Leasehold improvement property, defined, Qualified leasehold improvement property. 2010 1040 form , Qualified leasehold improvement property. 2010 1040 form Life tenant, Life tenant. 2010 1040 form (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. 2010 1040 form Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. 2010 1040 form Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. 2010 1040 form Improvements to, Improvements to listed property. 2010 1040 form Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. 2010 1040 form Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. 2010 1040 form M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. 2010 1040 form , Office in the home. 2010 1040 form Ownership, incidents of, Incidents of ownership. 2010 1040 form P Partial business use, Partial business use. 2010 1040 form Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. 2010 1040 form (see also Section 197 intangibles) Personal property, Personal property. 2010 1040 form Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. 2010 1040 form , Leased property. 2010 1040 form Listed, What Is Listed Property? Personal, Personal property. 2010 1040 form Real, Real property. 2010 1040 form Retired from service, Retired From Service Tangible personal, Tangible personal property. 2010 1040 form Term interest, Certain term interests in property. 2010 1040 form Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. 2010 1040 form , Qualified leasehold improvement property. 2010 1040 form Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. 2010 1040 form Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 2010 1040 form General asset account, abusive transaction, Abusive transactions. 2010 1040 form Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. 2010 1040 form Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. 2010 1040 form , Related persons. 2010 1040 form , Related persons. 2010 1040 form , Related persons. 2010 1040 form , Related person. 2010 1040 form , Related persons. 2010 1040 form Rent-to-own property, defined, Qualified rent-to-own property. 2010 1040 form Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. 2010 1040 form Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. 2010 1040 form Revoking ADS election, Electing ADS. 2010 1040 form General asset account election, Revoking an election. 2010 1040 form Section 179 election, Revoking an election. 2010 1040 form S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. 2010 1040 form Carryover, Carryover of disallowed deduction. 2010 1040 form Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. 2010 1040 form Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. 2010 1040 form Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. 2010 1040 form , Off-the-shelf computer software. 2010 1040 form Sound recording, Films, video tapes, and recordings. 2010 1040 form Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. 2010 1040 form Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. 2010 1040 form T Tangible personal property, Tangible personal property. 2010 1040 form Term interest, Certain term interests in property. 2010 1040 form Trade-in of property, Trade-in of other property. 2010 1040 form Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. 2010 1040 form Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. 2010 1040 form MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
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Se Pudiera Estar Terminando el Plazo – Marzo 31 Es Una Fecha Importante

Consideraciones de La Ley del Cuidado de Salud para 2014

 

HC-TT-2014-11SP

Para la mayoría de personas, la Ley de Cuidado de Salud a Bajo Precio no afecta las declaraciones de impuestos por ingresos de 2013 que están presentando en 2014. Sin embargo, algunas personas pudieran tener que tomar decisiones importantes para el 31 de marzo de 2014, la fecha límite para la matrícula abierta. 

A continuación hay cinco cosas acerca de la ley del cuidado de salud que usted pudiera tener que tomar en consideración pronto.

  •  Asegurado Actualmente – Sin Cambio: Si usted está asegurado actualmente no necesita hacer nada más que seguir con su seguro.

  • No Está Asegurado – Regístrese para el 31 de Marzo: El periodo de matricula abierta para comprar cobertura de seguro médico a través del Mercado de Seguros de Salud para 2014 continua hasta el 31 de marzo de 2014. Cuando usted obtiene seguro médico a través del mercado, usted pudiera tener disponibles pagos adelantados del crédito tributario de primas que le ayudarán a reducir de inmediato sus primas mensuales. Infórmese en CuidadoDeSalud.gov.

  • Crédito Tributario de Primas para Reducir Su Prima Mensual: Si usted obtiene seguro a través del Mercado, usted pudiera ser elegible para reclamar el crédito tributario de primas. Usted puede elegir que pagos adelantados del crédito tributario sean enviados directamente a su asegurador durante el 2014, o esperar a reclamar el crédito al presentar su declaración de impuestos en el 2015. Si usted elije que se envíen pagos adelantados a su asegurador, usted tendrá que reconciliar los pagos en su declaración de impuestos de 2014, la cual será presentada en 2015. Si usted ya está recibiendo pagos adelantados del crédito, no tendrá que hacer nada por el momento a menos que haya un cambio en sus circunstancias. Obtenga más información.

  • Cambio de Circunstancias: Si está recibiendo pagos adelantados del crédito tributario de primas para ayudarle a pagar por su cobertura de seguro médico, usted debería reportar los cambios en su vida, tales como cambios en sus ingresos, estado civil o en el tamaño de su familia, al Mercado. Reportar los cambios le ayudará a cerciorarse de que está recibiendo la cantidad adecuada en pagos por adelantado del crédito tributario de primas.

  • Pagos de Responsabilidad Compartida para Individuos: A partir de enero de 2014, usted y su familia han tenido el requisito de tener cobertura de seguro médico o tener una exención de cobertura.  La mayoría de personas ya tiene cobertura de seguro médico calificada. Estas personas no tendrán que hacer nada más que mantener esa cobertura a lo largo de 2014. Si usted puede costear cobertura pero decide no comprarla y permanecer sin seguro, usted podría tener que efectuar un pago de responsabilidad compartida para personas físicas al presentar su declaración de impuestos en el 2015. Obtenga más información.

 

Información Adicional

Infórmese sobre las disposiciones tributarias de la ley del cuidado de salud en IRS.gov/aca (español). 

Infórmese sobre el Mercado de Seguros de Salud en CuidadoDeSalud.gov.

Para recibir por email copias de los consejos tributarios del IRS en inglés, suscríbase en www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips. Para los consejos tributarios del IRS en español visite IRS.gov.

 

Page Last Reviewed or Updated: 24-Mar-2014

The 2010 1040 Form

2010 1040 form Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. 2010 1040 form Reporting Tips to Your EmployerElectronic tip statement. 2010 1040 form Final report. 2010 1040 form 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. 2010 1040 form   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. 2010 1040 form How to keep a daily tip record. 2010 1040 form   There are two ways to keep a daily tip record. 2010 1040 form 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. 2010 1040 form You should keep your daily tip record with your tax or other personal records. 2010 1040 form You must keep your records for as long as they are important for administration of the federal tax law. 2010 1040 form For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. 2010 1040 form    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. 2010 1040 form 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. 2010 1040 form Publication 1244 is also available at www. 2010 1040 form irs. 2010 1040 form gov/pub1244. 2010 1040 form Publication 1244 includes a 1-year supply of Form 4070A. 2010 1040 form Each day, write in the information asked for on the form. 2010 1040 form A filled-in Form 4070A is shown on the following page. 2010 1040 form   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. 2010 1040 form Although you do not report these tips to your employer, you must report them on your tax return. 2010 1040 form   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). 2010 1040 form Then, each workday, write the date and the following information. 2010 1040 form Cash tips you get directly from customers or from other employees. 2010 1040 form Tips from credit and debit card charge customers that your employer pays you. 2010 1040 form The value of any noncash tips you get, such as tickets, passes, or other items of value. 2010 1040 form 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. 2010 1040 form Please click here for the text description of the image. 2010 1040 form Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. 2010 1040 form   You can use an electronic system provided by your employer to record your daily tips. 2010 1040 form If you do, you must receive and keep a paper copy of this record. 2010 1040 form Service charges. 2010 1040 form    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. 2010 1040 form This is part of your wages, not a tip. 2010 1040 form 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. 2010 1040 form See examples below. 2010 1040 form Example 1. 2010 1040 form Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. 2010 1040 form 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. 2010 1040 form Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. 2010 1040 form Do not include the 18% charge in your tip diary. 2010 1040 form Service charges that are paid to you are considered wages, not tips. 2010 1040 form Example 2. 2010 1040 form Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. 2010 1040 form 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. 2010 1040 form Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. 2010 1040 form Be sure to include this amount in your tip diary. 2010 1040 form Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. 2010 1040 form Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. 2010 1040 form   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). 2010 1040 form What tips to report. 2010 1040 form   Report to your employer only cash, check, and debit and credit card tips you receive. 2010 1040 form   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. 2010 1040 form   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2010 1040 form Do not report to your employer any portion of the tips you receive that you pass on to other employees. 2010 1040 form However, you must report tips you receive from other employees. 2010 1040 form   Do not report the value of any noncash tips, such as tickets or passes, to your employer. 2010 1040 form You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. 2010 1040 form How to report. 2010 1040 form   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. 2010 1040 form Fill in the information asked for on the form, sign and date the form, and give it to your employer. 2010 1040 form A sample filled-in Form 4070 is shown above. 2010 1040 form To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. 2010 1040 form   If you do not use Form 4070, give your employer a statement with the following information. 2010 1040 form Your name, address, and social security number. 2010 1040 form Your employer's name, address, and business name (if it is different from your employer's name). 2010 1040 form The month (or the dates of any shorter period) in which you received tips. 2010 1040 form The total tips required to be reported for that period. 2010 1040 form You must sign and date the statement. 2010 1040 form Be sure to keep a copy with your tax or other personal records. 2010 1040 form   Your employer may require you to report your tips more than once a month. 2010 1040 form However, the statement cannot cover a period of more than 1 calendar month. 2010 1040 form Electronic tip statement. 2010 1040 form   Your employer can have you furnish your tip statements electronically. 2010 1040 form When to report. 2010 1040 form   Give your report for each month to your employer by the 10th of the next month. 2010 1040 form 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. 2010 1040 form Example. 2010 1040 form You must report your tips received in September 2014 by October 10, 2014. 2010 1040 form Final report. 2010 1040 form   If your employment ends during the month, you can report your tips when your employment ends. 2010 1040 form Penalty for not reporting tips. 2010 1040 form   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. 2010 1040 form (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. 2010 1040 form ) The penalty amount is in addition to the taxes you owe. 2010 1040 form   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. 2010 1040 form To do so, attach a statement to your return explaining why you did not report them. 2010 1040 form Giving your employer money for taxes. 2010 1040 form   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. 2010 1040 form If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. 2010 1040 form   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. 2010 1040 form All taxes on your regular pay. 2010 1040 form Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. 2010 1040 form Federal, state, and local income taxes on your reported tips. 2010 1040 form    Any taxes that remain unpaid can be collected by your employer from your next paycheck. 2010 1040 form If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. 2010 1040 form See Publication 505, Tax Withholding and Estimated Tax, for more information. 2010 1040 form    Uncollected taxes. 2010 1040 form 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. 2010 1040 form These uncollected taxes will be shown on your 2013 Form W-2. 2010 1040 form 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. 2010 1040 form Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. 2010 1040 form The program was developed to help employees and employers understand and meet their tip reporting responsibilities. 2010 1040 form There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). 2010 1040 form 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. 2010 1040 form For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. 2010 1040 form irs. 2010 1040 form gov/pub/irs-irbs/irb01-02. 2010 1040 form pdf. 2010 1040 form If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. 2010 1040 form See Revenue Procedure 2007-32, 2007-22 I. 2010 1040 form R. 2010 1040 form B. 2010 1040 form 1322, available at www. 2010 1040 form irs. 2010 1040 form gov/pub/irs-irbs/irb07_22. 2010 1040 form pdf. 2010 1040 form Your employer can provide you with a copy of any applicable agreement. 2010 1040 form To find out more about these agreements, visit IRS. 2010 1040 form gov and enter “restaurant tip reporting” in the search box. 2010 1040 form You may also call 1-800-829-4933, visit www. 2010 1040 form irs. 2010 1040 form gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. 2010 1040 form Program@irs. 2010 1040 form gov and request information on this program. 2010 1040 form Reporting Tips on Your Tax Return How to report tips. 2010 1040 form   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. 2010 1040 form What tips to report. 2010 1040 form   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 2010 1040 form 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. 2010 1040 form Add to the amount in box 1 only the tips you did not report to your employer. 2010 1040 form   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. 2010 1040 form Do not include the amount of these tips on your 2013 tax return. 2010 1040 form Instead, include them on your 2014 tax return. 2010 1040 form 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. 2010 1040 form Although these tips were received in 2012, you must report them on your 2013 tax return. 2010 1040 form   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2010 1040 form Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. 2010 1040 form However, you must report tips you receive from other employees. 2010 1040 form    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. 2010 1040 form    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. 2010 1040 form   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. 2010 1040 form Cash and charge tips you received that totaled less than $20 for any month. 2010 1040 form The value of noncash tips, such as tickets, passes, or other items of value. 2010 1040 form Example. 2010 1040 form 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. 2010 1040 form 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. 2010 1040 form 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. 2010 1040 form Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. 2010 1040 form He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. 2010 1040 form Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 2010 1040 form    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. 2010 1040 form To report these taxes, you must file a return even if you would not otherwise have to file. 2010 1040 form You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. 2010 1040 form (You cannot file Form 1040EZ or Form 1040A. 2010 1040 form )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. 2010 1040 form Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. 2010 1040 form Use Form 8959 to figure Additional Medicare Tax. 2010 1040 form If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. 2010 1040 form To get railroad retirement credit, you must report tips to your employer. 2010 1040 form Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 2010 1040 form    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. 2010 1040 form For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. 2010 1040 form   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). 2010 1040 form You must report these amounts as additional tax on your return. 2010 1040 form   If you worked in the U. 2010 1040 form S. 2010 1040 form 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. 2010 1040 form If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. 2010 1040 form Unlike the uncollected portion of the regular (1. 2010 1040 form 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. 2010 1040 form   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. 2010 1040 form 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. 2010 1040 form See the instructions for the appropriate form and line number indicated, and Form 8959. 2010 1040 form (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. 2010 1040 form ) Self-employed persons. 2010 1040 form    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. 2010 1040 form See Publication 334, Tax Guide for Small Business, for more information on reporting business income. 2010 1040 form Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. 2010 1040 form They are not included in box 1 with your wages and reported tips. 2010 1040 form If box 8 is blank, this discussion does not apply to you. 2010 1040 form What are allocated tips. 2010 1040 form   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. 2010 1040 form 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. 2010 1040 form No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. 2010 1040 form How were your allocated tips figured. 2010 1040 form   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). 2010 1040 form 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. 2010 1040 form For information about the exact allocation method used, ask your employer. 2010 1040 form Must you report your allocated tips on your tax return. 2010 1040 form   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. 2010 1040 form 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. 2010 1040 form Add to the amount in box 1 only the tips you did not report to your employer as required. 2010 1040 form 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. 2010 1040 form   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. 2010 1040 form How to report allocated tips. 2010 1040 form   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. 2010 1040 form (You cannot file Form 1040A or Form 1040EZ). 2010 1040 form    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. 2010 1040 form Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. 2010 1040 form 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. 2010 1040 form How to request an approved lower rate. 2010 1040 form   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. 2010 1040 form Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. 2010 1040 form The petition must include specific information about the establishment that will justify the lower rate. 2010 1040 form A user fee must be paid with the petition. 2010 1040 form    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). 2010 1040 form The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. 2010 1040 form 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. 2010 1040 form   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. 2010 1040 form How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2010 1040 form 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. 2010 1040 form Free help with your tax return. 2010 1040 form   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2010 1040 form The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2010 1040 form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2010 1040 form 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. 2010 1040 form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2010 1040 form To find the nearest VITA or TCE site, visit IRS. 2010 1040 form gov or call 1-800-906-9887. 2010 1040 form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 1040 form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 1040 form aarp. 2010 1040 form org/money/taxaide or call 1-888-227-7669. 2010 1040 form   For more information on these programs, go to IRS. 2010 1040 form gov and enter “VITA” in the search box. 2010 1040 form Internet. 2010 1040 form IRS. 2010 1040 form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2010 1040 form Apply for an Employer Identification Number (EIN). 2010 1040 form Go to IRS. 2010 1040 form gov and enter Apply for an EIN in the search box. 2010 1040 form Request an Electronic Filing PIN by going to IRS. 2010 1040 form gov and entering Electronic Filing PIN in the search box. 2010 1040 form Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2010 1040 form 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. 2010 1040 form 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. 2010 1040 form Check the status of your amended return. 2010 1040 form Go to IRS. 2010 1040 form gov and enter Where's My Amended Return in the search box. 2010 1040 form Download forms, instructions, and publications, including some accessible versions. 2010 1040 form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2010 1040 form gov or IRS2Go. 2010 1040 form Tax return and tax account transcripts are generally available for the current year and past three years. 2010 1040 form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 1040 form gov. 2010 1040 form 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. 2010 1040 form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 1040 form gov. 2010 1040 form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2010 1040 form gov or IRS2Go. 2010 1040 form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2010 1040 form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2010 1040 form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2010 1040 form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2010 1040 form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 1040 form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2010 1040 form gov. 2010 1040 form 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. 2010 1040 form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 1040 form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2010 1040 form AARP offers the Tax-Aide counseling program as part of the TCE program. 2010 1040 form Visit AARP's website to find the nearest Tax-Aide location. 2010 1040 form Research your tax questions. 2010 1040 form Search publications and instructions by topic or keyword. 2010 1040 form Read the Internal Revenue Code, regulations, or other official guidance. 2010 1040 form Read Internal Revenue Bulletins. 2010 1040 form Sign up to receive local and national tax news by email. 2010 1040 form Phone. 2010 1040 form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 1040 form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2010 1040 form 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. 2010 1040 form Call to locate the nearest volunteer help site, 1-800-906-9887. 2010 1040 form 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. 2010 1040 form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 1040 form Most VITA and TCE sites offer free electronic filing. 2010 1040 form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 1040 form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 1040 form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2010 1040 form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2010 1040 form 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. 2010 1040 form 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. 2010 1040 form Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 1040 form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2010 1040 form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 1040 form 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). 2010 1040 form You should receive your order within 10 business days. 2010 1040 form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2010 1040 form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2010 1040 form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2010 1040 form Call to ask tax questions, 1-800-829-1040. 2010 1040 form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 1040 form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 1040 form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2010 1040 form gsa. 2010 1040 form gov/fedrelay. 2010 1040 form Walk-in. 2010 1040 form You can find a selection of forms, publications and services — in-person, face-to-face. 2010 1040 form Products. 2010 1040 form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 1040 form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 1040 form Services. 2010 1040 form You can walk in to your local TAC most business days for personal, face-to-face tax help. 2010 1040 form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 1040 form 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. 2010 1040 form No appointment is necessary—just walk in. 2010 1040 form Before visiting, check www. 2010 1040 form irs. 2010 1040 form gov/localcontacts for hours of operation and services provided. 2010 1040 form Mail. 2010 1040 form You can send your order for forms, instructions, and publications to the address below. 2010 1040 form You should receive a response within 10 business days after your request is received. 2010 1040 form  Internal Revenue Service 1201 N. 2010 1040 form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2010 1040 form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 1040 form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 1040 form What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2010 1040 form 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. 2010 1040 form You face (or your business is facing) an immediate threat of adverse action. 2010 1040 form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 1040 form   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. 2010 1040 form Here's why we can help: TAS is an independent organization within the IRS. 2010 1040 form Our advocates know how to work with the IRS. 2010 1040 form Our services are free and tailored to meet your needs. 2010 1040 form We have offices in every state, the District of Columbia, and Puerto Rico. 2010 1040 form 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. 2010 1040 form irs. 2010 1040 form gov/advocate, or call us toll-free at 1-877-777-4778. 2010 1040 form How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 1040 form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2010 1040 form irs. 2010 1040 form gov/sams. 2010 1040 form Low Income Taxpayer Clinics. 2010 1040 form   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. 2010 1040 form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 1040 form Visit www. 2010 1040 form TaxpayerAdvocate. 2010 1040 form irs. 2010 1040 form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 1040 form Prev  Up  Next   Home   More Online Publications