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2011 1040ez Form

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2011 1040ez Form

2011 1040ez form Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. 2011 1040ez form Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. 2011 1040ez form The April 19, 1995, attack on the Alfred P. 2011 1040ez form Murrah Federal Building (Oklahoma City attack). 2011 1040ez form The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). 2011 1040ez form Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). 2011 1040ez form The Act also provides other types of relief. 2011 1040ez form For example, it provides that the following amounts are not included in income. 2011 1040ez form Payments from the September 11th Victim Compensation Fund of 2001. 2011 1040ez form Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. 2011 1040ez form Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. 2011 1040ez form Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. 2011 1040ez form Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. 2011 1040ez form Worksheet A. 2011 1040ez form Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2011 1040ez form 1       2 Enter the total tax from the decedent's income tax return. 2011 1040ez form See Table 1 on page 5 for the line number for years before 2002. 2011 1040ez form 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2011 1040ez form (These taxes are not eligible for forgiveness. 2011 1040ez form )           a Self-employment tax. 2011 1040ez form 3a         b Social security and Medicare tax on tip income not reported to employer. 2011 1040ez form 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2011 1040ez form 3c         d Tax on excess accumulation in qualified retirement plans. 2011 1040ez form 3d         e Household employment taxes. 2011 1040ez form 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2011 1040ez form 3f         g Tax on golden parachute payments. 2011 1040ez form 3g       4 Add lines 3a through 3g. 2011 1040ez form 4       5 Tax to be forgiven. 2011 1040ez form Subtract line 4 from line 2. 2011 1040ez form 5       Note. 2011 1040ez form If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2011 1040ez form Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2011 1040ez form If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2011 1040ez form The IRS will determine the amount to be refunded. 2011 1040ez form Worksheet A. 2011 1040ez form Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2011 1040ez form 1       2 Enter the total tax from the decedent's income tax return. 2011 1040ez form See Table 1 on page 5 for the line number for years before 2002. 2011 1040ez form 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2011 1040ez form (These taxes are not eligible for forgiveness. 2011 1040ez form )           a Self-employment tax. 2011 1040ez form 3a         b Social security and Medicare tax on tip income not reported to employer. 2011 1040ez form 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2011 1040ez form 3c         d Tax on excess accumulation in qualified retirement plans. 2011 1040ez form 3d         e Household employment taxes. 2011 1040ez form 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2011 1040ez form 3f         g Tax on golden parachute payments. 2011 1040ez form 3g       4 Add lines 3a through 3g. 2011 1040ez form 4       5 Tax to be forgiven. 2011 1040ez form Subtract line 4 from line 2. 2011 1040ez form 5       Note. 2011 1040ez form If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2011 1040ez form Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2011 1040ez form If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2011 1040ez form The IRS will determine the amount to be refunded. 2011 1040ez form Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. 2011 1040ez form S. 2011 1040ez form Individual Income Tax Return 1040NR U. 2011 1040ez form S. 2011 1040ez form Nonresident Alien Income Tax Return 1040X Amended U. 2011 1040ez form S. 2011 1040ez form Individual Income Tax Return 1041 U. 2011 1040ez form S. 2011 1040ez form Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 19-Feb-2014

The 2011 1040ez Form

2011 1040ez form Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. 2011 1040ez form Reporting Tips to Your EmployerElectronic tip statement. 2011 1040ez form Final report. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez form How to keep a daily tip record. 2011 1040ez form   There are two ways to keep a daily tip record. 2011 1040ez 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. 2011 1040ez form You should keep your daily tip record with your tax or other personal records. 2011 1040ez form You must keep your records for as long as they are important for administration of the federal tax law. 2011 1040ez 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. 2011 1040ez form    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. 2011 1040ez 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. 2011 1040ez form Publication 1244 is also available at www. 2011 1040ez form irs. 2011 1040ez form gov/pub1244. 2011 1040ez form Publication 1244 includes a 1-year supply of Form 4070A. 2011 1040ez form Each day, write in the information asked for on the form. 2011 1040ez form A filled-in Form 4070A is shown on the following page. 2011 1040ez 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. 2011 1040ez form Although you do not report these tips to your employer, you must report them on your tax return. 2011 1040ez 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). 2011 1040ez form Then, each workday, write the date and the following information. 2011 1040ez form Cash tips you get directly from customers or from other employees. 2011 1040ez form Tips from credit and debit card charge customers that your employer pays you. 2011 1040ez form The value of any noncash tips you get, such as tickets, passes, or other items of value. 2011 1040ez 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. 2011 1040ez form Please click here for the text description of the image. 2011 1040ez form Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. 2011 1040ez form   You can use an electronic system provided by your employer to record your daily tips. 2011 1040ez form If you do, you must receive and keep a paper copy of this record. 2011 1040ez form Service charges. 2011 1040ez 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. 2011 1040ez form This is part of your wages, not a tip. 2011 1040ez 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. 2011 1040ez form See examples below. 2011 1040ez form Example 1. 2011 1040ez form Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez form Do not include the 18% charge in your tip diary. 2011 1040ez form Service charges that are paid to you are considered wages, not tips. 2011 1040ez form Example 2. 2011 1040ez form Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez form Be sure to include this amount in your tip diary. 2011 1040ez form Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. 2011 1040ez form Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. 2011 1040ez 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). 2011 1040ez form What tips to report. 2011 1040ez form   Report to your employer only cash, check, and debit and credit card tips you receive. 2011 1040ez 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. 2011 1040ez form   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2011 1040ez form Do not report to your employer any portion of the tips you receive that you pass on to other employees. 2011 1040ez form However, you must report tips you receive from other employees. 2011 1040ez form   Do not report the value of any noncash tips, such as tickets or passes, to your employer. 2011 1040ez form You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. 2011 1040ez form How to report. 2011 1040ez 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. 2011 1040ez form Fill in the information asked for on the form, sign and date the form, and give it to your employer. 2011 1040ez form A sample filled-in Form 4070 is shown above. 2011 1040ez form To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. 2011 1040ez form   If you do not use Form 4070, give your employer a statement with the following information. 2011 1040ez form Your name, address, and social security number. 2011 1040ez form Your employer's name, address, and business name (if it is different from your employer's name). 2011 1040ez form The month (or the dates of any shorter period) in which you received tips. 2011 1040ez form The total tips required to be reported for that period. 2011 1040ez form You must sign and date the statement. 2011 1040ez form Be sure to keep a copy with your tax or other personal records. 2011 1040ez form   Your employer may require you to report your tips more than once a month. 2011 1040ez form However, the statement cannot cover a period of more than 1 calendar month. 2011 1040ez form Electronic tip statement. 2011 1040ez form   Your employer can have you furnish your tip statements electronically. 2011 1040ez form When to report. 2011 1040ez form   Give your report for each month to your employer by the 10th of the next month. 2011 1040ez 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. 2011 1040ez form Example. 2011 1040ez form You must report your tips received in September 2014 by October 10, 2014. 2011 1040ez form Final report. 2011 1040ez form   If your employment ends during the month, you can report your tips when your employment ends. 2011 1040ez form Penalty for not reporting tips. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez form ) The penalty amount is in addition to the taxes you owe. 2011 1040ez form   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. 2011 1040ez form To do so, attach a statement to your return explaining why you did not report them. 2011 1040ez form Giving your employer money for taxes. 2011 1040ez 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. 2011 1040ez form If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. 2011 1040ez 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. 2011 1040ez form All taxes on your regular pay. 2011 1040ez form Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. 2011 1040ez form Federal, state, and local income taxes on your reported tips. 2011 1040ez form    Any taxes that remain unpaid can be collected by your employer from your next paycheck. 2011 1040ez form If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. 2011 1040ez form See Publication 505, Tax Withholding and Estimated Tax, for more information. 2011 1040ez form    Uncollected taxes. 2011 1040ez 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. 2011 1040ez form These uncollected taxes will be shown on your 2013 Form W-2. 2011 1040ez 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. 2011 1040ez form Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. 2011 1040ez form The program was developed to help employees and employers understand and meet their tip reporting responsibilities. 2011 1040ez form There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). 2011 1040ez 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. 2011 1040ez form For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb01-02. 2011 1040ez form pdf. 2011 1040ez form If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. 2011 1040ez form See Revenue Procedure 2007-32, 2007-22 I. 2011 1040ez form R. 2011 1040ez form B. 2011 1040ez form 1322, available at www. 2011 1040ez form irs. 2011 1040ez form gov/pub/irs-irbs/irb07_22. 2011 1040ez form pdf. 2011 1040ez form Your employer can provide you with a copy of any applicable agreement. 2011 1040ez form To find out more about these agreements, visit IRS. 2011 1040ez form gov and enter “restaurant tip reporting” in the search box. 2011 1040ez form You may also call 1-800-829-4933, visit www. 2011 1040ez form irs. 2011 1040ez form gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. 2011 1040ez form Program@irs. 2011 1040ez form gov and request information on this program. 2011 1040ez form Reporting Tips on Your Tax Return How to report tips. 2011 1040ez 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. 2011 1040ez form What tips to report. 2011 1040ez form   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 2011 1040ez 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. 2011 1040ez form Add to the amount in box 1 only the tips you did not report to your employer. 2011 1040ez 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. 2011 1040ez form Do not include the amount of these tips on your 2013 tax return. 2011 1040ez form Instead, include them on your 2014 tax return. 2011 1040ez 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. 2011 1040ez form Although these tips were received in 2012, you must report them on your 2013 tax return. 2011 1040ez form   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2011 1040ez form Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. 2011 1040ez form However, you must report tips you receive from other employees. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez form Cash and charge tips you received that totaled less than $20 for any month. 2011 1040ez form The value of noncash tips, such as tickets, passes, or other items of value. 2011 1040ez form Example. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez form Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. 2011 1040ez form He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. 2011 1040ez form Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 2011 1040ez 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. 2011 1040ez form To report these taxes, you must file a return even if you would not otherwise have to file. 2011 1040ez form You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. 2011 1040ez form (You cannot file Form 1040EZ or Form 1040A. 2011 1040ez form )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. 2011 1040ez form Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. 2011 1040ez form Use Form 8959 to figure Additional Medicare Tax. 2011 1040ez form If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. 2011 1040ez form To get railroad retirement credit, you must report tips to your employer. 2011 1040ez form Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 2011 1040ez 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. 2011 1040ez form For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. 2011 1040ez 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). 2011 1040ez form You must report these amounts as additional tax on your return. 2011 1040ez form   If you worked in the U. 2011 1040ez form S. 2011 1040ez 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. 2011 1040ez form If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. 2011 1040ez form Unlike the uncollected portion of the regular (1. 2011 1040ez form 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. 2011 1040ez form   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. 2011 1040ez 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. 2011 1040ez form See the instructions for the appropriate form and line number indicated, and Form 8959. 2011 1040ez form (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. 2011 1040ez form ) Self-employed persons. 2011 1040ez form    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. 2011 1040ez form See Publication 334, Tax Guide for Small Business, for more information on reporting business income. 2011 1040ez form Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. 2011 1040ez form They are not included in box 1 with your wages and reported tips. 2011 1040ez form If box 8 is blank, this discussion does not apply to you. 2011 1040ez form What are allocated tips. 2011 1040ez form   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. 2011 1040ez 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. 2011 1040ez form No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. 2011 1040ez form How were your allocated tips figured. 2011 1040ez 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). 2011 1040ez 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. 2011 1040ez form For information about the exact allocation method used, ask your employer. 2011 1040ez form Must you report your allocated tips on your tax return. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez form Add to the amount in box 1 only the tips you did not report to your employer as required. 2011 1040ez 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. 2011 1040ez form   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. 2011 1040ez form How to report allocated tips. 2011 1040ez 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. 2011 1040ez form (You cannot file Form 1040A or Form 1040EZ). 2011 1040ez 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. 2011 1040ez form Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. 2011 1040ez 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. 2011 1040ez form How to request an approved lower rate. 2011 1040ez 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. 2011 1040ez form Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. 2011 1040ez form The petition must include specific information about the establishment that will justify the lower rate. 2011 1040ez form A user fee must be paid with the petition. 2011 1040ez 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). 2011 1040ez form The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez form How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2011 1040ez 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. 2011 1040ez form Free help with your tax return. 2011 1040ez form   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2011 1040ez 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. 2011 1040ez form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2011 1040ez 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. 2011 1040ez form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2011 1040ez form To find the nearest VITA or TCE site, visit IRS. 2011 1040ez form gov or call 1-800-906-9887. 2011 1040ez form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 1040ez form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 1040ez form aarp. 2011 1040ez form org/money/taxaide or call 1-888-227-7669. 2011 1040ez form   For more information on these programs, go to IRS. 2011 1040ez form gov and enter “VITA” in the search box. 2011 1040ez form Internet. 2011 1040ez form IRS. 2011 1040ez form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2011 1040ez form Apply for an Employer Identification Number (EIN). 2011 1040ez form Go to IRS. 2011 1040ez form gov and enter Apply for an EIN in the search box. 2011 1040ez form Request an Electronic Filing PIN by going to IRS. 2011 1040ez form gov and entering Electronic Filing PIN in the search box. 2011 1040ez form Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez form Check the status of your amended return. 2011 1040ez form Go to IRS. 2011 1040ez form gov and enter Where's My Amended Return in the search box. 2011 1040ez form Download forms, instructions, and publications, including some accessible versions. 2011 1040ez form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2011 1040ez form gov or IRS2Go. 2011 1040ez form Tax return and tax account transcripts are generally available for the current year and past three years. 2011 1040ez form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 1040ez form gov. 2011 1040ez 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. 2011 1040ez form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 1040ez form gov. 2011 1040ez form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2011 1040ez form gov or IRS2Go. 2011 1040ez form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2011 1040ez form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2011 1040ez form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2011 1040ez form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2011 1040ez form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 1040ez form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2011 1040ez form gov. 2011 1040ez 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. 2011 1040ez form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2011 1040ez form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2011 1040ez form AARP offers the Tax-Aide counseling program as part of the TCE program. 2011 1040ez form Visit AARP's website to find the nearest Tax-Aide location. 2011 1040ez form Research your tax questions. 2011 1040ez form Search publications and instructions by topic or keyword. 2011 1040ez form Read the Internal Revenue Code, regulations, or other official guidance. 2011 1040ez form Read Internal Revenue Bulletins. 2011 1040ez form Sign up to receive local and national tax news by email. 2011 1040ez form Phone. 2011 1040ez form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 1040ez form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2011 1040ez 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. 2011 1040ez form Call to locate the nearest volunteer help site, 1-800-906-9887. 2011 1040ez 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. 2011 1040ez form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2011 1040ez form Most VITA and TCE sites offer free electronic filing. 2011 1040ez form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 1040ez form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 1040ez form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2011 1040ez form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez 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. 2011 1040ez form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 1040ez 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). 2011 1040ez form You should receive your order within 10 business days. 2011 1040ez form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2011 1040ez form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2011 1040ez form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2011 1040ez form Call to ask tax questions, 1-800-829-1040. 2011 1040ez form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 1040ez form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 1040ez form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2011 1040ez form gsa. 2011 1040ez form gov/fedrelay. 2011 1040ez form Walk-in. 2011 1040ez form You can find a selection of forms, publications and services — in-person, face-to-face. 2011 1040ez form Products. 2011 1040ez form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 1040ez form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 1040ez form Services. 2011 1040ez form You can walk in to your local TAC most business days for personal, face-to-face tax help. 2011 1040ez form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 1040ez 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. 2011 1040ez form No appointment is necessary—just walk in. 2011 1040ez form Before visiting, check www. 2011 1040ez form irs. 2011 1040ez form gov/localcontacts for hours of operation and services provided. 2011 1040ez form Mail. 2011 1040ez form You can send your order for forms, instructions, and publications to the address below. 2011 1040ez form You should receive a response within 10 business days after your request is received. 2011 1040ez form  Internal Revenue Service 1201 N. 2011 1040ez form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2011 1040ez form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 1040ez form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 1040ez form What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2011 1040ez 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. 2011 1040ez form You face (or your business is facing) an immediate threat of adverse action. 2011 1040ez form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 1040ez 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. 2011 1040ez form Here's why we can help: TAS is an independent organization within the IRS. 2011 1040ez form Our advocates know how to work with the IRS. 2011 1040ez form Our services are free and tailored to meet your needs. 2011 1040ez form We have offices in every state, the District of Columbia, and Puerto Rico. 2011 1040ez 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. 2011 1040ez form irs. 2011 1040ez form gov/advocate, or call us toll-free at 1-877-777-4778. 2011 1040ez form How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 1040ez form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2011 1040ez form irs. 2011 1040ez form gov/sams. 2011 1040ez form Low Income Taxpayer Clinics. 2011 1040ez 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. 2011 1040ez form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 1040ez form Visit www. 2011 1040ez form TaxpayerAdvocate. 2011 1040ez form irs. 2011 1040ez form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 1040ez form Prev  Up  Next   Home   More Online Publications