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Amending Tax Returns

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Amending Tax Returns

Amending tax returns 6. Amending tax returns   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Amending tax returns Reporting Tips to Your EmployerElectronic tip statement. Amending tax returns Final report. Amending tax returns Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. Amending tax returns All tips you receive are income and are subject to federal income tax. Amending tax returns You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Amending tax returns The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Amending tax returns Reporting your tip income correctly is not difficult. Amending tax returns You must do three things. Amending tax returns Keep a daily tip record. Amending tax returns Report tips to your employer. Amending tax returns Report all your tips on your income tax return. Amending tax returns  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. Amending tax returns This chapter will also show you how to treat allocated tips. Amending tax returns For information on special tip programs and agreements, see Publication 531. Amending tax returns Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. Amending tax returns   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. Amending tax returns How to keep a daily tip record. Amending tax returns   There are two ways to keep a daily tip record. Amending tax returns 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. Amending tax returns You should keep your daily tip record with your tax or other personal records. Amending tax returns You must keep your records for as long as they are important for administration of the federal tax law. Amending tax returns For information on how long to keep records, see How long to keep records in chapter 1. Amending tax returns    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Amending tax returns To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. Amending tax returns Also, Publication 1244 is available online at www. Amending tax returns irs. Amending tax returns gov/pub/irs-pdf/p1244. Amending tax returns pdf. Amending tax returns Publication 1244 includes a 1-year supply of Form 4070A. Amending tax returns Each day, write in the information asked for on the form. Amending tax returns   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. Amending tax returns Although you do not report these tips to your employer, you must report them on your tax return. Amending tax returns   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). Amending tax returns Then, each workday, write the date and the following information. Amending tax returns Cash tips you get directly from customers or from other employees. Amending tax returns Tips from credit and debit card charge customers that your employer pays you. Amending tax returns The value of any noncash tips you get, such as tickets, passes, or other items of value. Amending tax returns 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. Amending tax returns Electronic tip record. Amending tax returns   You can use an electronic system provided by your employer to record your daily tips. Amending tax returns If you do, you must receive and keep a paper copy of this record. Amending tax returns Service charges. Amending tax returns    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. Amending tax returns This is part of your wages, not a tip. Amending tax returns See examples below. Amending tax returns Example 1. Amending tax returns Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Amending tax returns 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. Amending tax returns Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Amending tax returns Do not include the 18% charge in your tip diary. Amending tax returns Service charges that are paid to you are considered wages, not tips. Amending tax returns Example 2. Amending tax returns Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Amending tax returns David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. Amending tax returns Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Amending tax returns Be sure to include this amount in your tip diary. Amending tax returns Reporting Tips to Your Employer Why report tips to your employer. Amending tax returns   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). Amending tax returns What tips to report. Amending tax returns   Report to your employer only cash, check, and debit and credit card tips you receive. Amending tax returns   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. Amending tax returns   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Amending tax returns Do not report to your employer any portion of the tips you receive that you pass on to other employees. Amending tax returns However, you must report tips you receive from other employees. Amending tax returns    Do not report the value of any noncash tips, such as tickets or passes, to your employer. Amending tax returns You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. Amending tax returns How to report. Amending tax returns    If your employer does not give you any other way to report tips, you can use Form 4070. Amending tax returns Fill in the information asked for on the form, sign and date the form, and give it to your employer. Amending tax returns To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Amending tax returns   If you do not use Form 4070, give your employer a statement with the following information. Amending tax returns Your name, address, and social security number. Amending tax returns Your employer's name, address, and business name (if it is different from your employer's name). Amending tax returns The month (or the dates of any shorter period) in which you received tips. Amending tax returns The total tips required to be reported for that period. Amending tax returns You must sign and date the statement. Amending tax returns Be sure to keep a copy with your tax or other personal records. Amending tax returns   Your employer may require you to report your tips more than once a month. Amending tax returns However, the statement cannot cover a period of more than 1 calendar month. Amending tax returns Electronic tip statement. Amending tax returns   Your employer can have you furnish your tip statements electronically. Amending tax returns When to report. Amending tax returns   Give your report for each month to your employer by the 10th of the next month. Amending tax returns 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. Amending tax returns Example. Amending tax returns You must report your tips received in September 2014 by October 10, 2014. Amending tax returns Final report. Amending tax returns   If your employment ends during the month, you can report your tips when your employment ends. Amending tax returns Penalty for not reporting tips. Amending tax returns   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. Amending tax returns (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. Amending tax returns ) The penalty amount is in addition to the taxes you owe. Amending tax returns   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Amending tax returns To do so, attach a statement to your return explaining why you did not report them. Amending tax returns Giving your employer money for taxes. Amending tax returns   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. Amending tax returns If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Amending tax returns   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. Amending tax returns All taxes on your regular pay. Amending tax returns Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. Amending tax returns Federal, state, and local income taxes on your reported tips. Amending tax returns    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Amending tax returns If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Amending tax returns See Publication 505, Tax Withholding and Estimated Tax, for more information. Amending tax returns    Uncollected taxes. Amending tax returns You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. Amending tax returns These uncollected taxes will be shown on your 2013 Form W-2. Amending tax returns See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Amending tax returns Reporting Tips on Your Tax Return How to report tips. Amending tax returns    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. Amending tax returns What tips to report. Amending tax returns   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Amending tax returns Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Amending tax returns Add to the amount in box 1 only the tips you did not report to your employer. Amending tax returns    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. Amending tax returns    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. Amending tax returns   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. Amending tax returns Cash and charge tips you received that totaled less than $20 for any month. Amending tax returns The value of noncash tips, such as tickets, passes, or other items of value. Amending tax returns Example. Amending tax returns 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. Amending tax returns 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. Amending tax returns 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. Amending tax returns Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. Amending tax returns He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Amending tax returns Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Amending tax returns    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. Amending tax returns To report these taxes, you must file a return even if you would not otherwise have to file. Amending tax returns You must use Form 1040. Amending tax returns (You cannot file Form 1040EZ or Form 1040A. Amending tax returns )    Use Form 4137 to figure social security and Medicare taxes. Amending tax returns Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Amending tax returns Use Form 8959 to figure Additional Medicare Tax. Amending tax returns    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Amending tax returns To get railroad retirement credit, you must report tips to your employer. Amending tax returns Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. Amending tax returns   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. Amending tax returns For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Amending tax returns   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Amending tax returns You must report these amounts as additional tax on your return. Amending tax returns Unlike the uncollected portion of the regular (1. Amending tax returns 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. Amending tax returns    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Amending tax returns You must report these taxes on Form 1040, line 60. Amending tax returns See the instructions for Form 1040, line 60. Amending tax returns (You cannot file Form 1040EZ or Form 1040A. Amending tax returns ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Amending tax returns They are not included in box 1 with your wages and reported tips. Amending tax returns If box 8 is blank, this discussion does not apply to you. Amending tax returns What are allocated tips. Amending tax returns   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Amending tax returns 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. Amending tax returns No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. Amending tax returns How were your allocated tips figured. Amending tax returns   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). Amending tax returns 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. Amending tax returns For information about the exact allocation method used, ask your employer. Amending tax returns Must you report your allocated tips on your tax return. Amending tax returns   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Amending tax returns Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Amending tax returns Add to the amount in box 1 only the tips you did not report to your employer. Amending tax returns This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. Amending tax returns   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Amending tax returns How to report allocated tips. Amending tax returns   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Amending tax returns (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. Amending tax returns )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Amending tax returns Complete Form 4137, and include the allocated tips on line 1 of the form. Amending tax returns 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. Amending tax returns Prev  Up  Next   Home   More Online Publications
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The Amending Tax Returns

Amending tax returns Publication 939 - Introductory Material Table of Contents What's New Future developments. Amending tax returns IntroductionSimplified Method. Amending tax returns Ordering forms and publications. Amending tax returns Tax questions. Amending tax returns Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Amending tax returns For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Amending tax returns Future developments. Amending tax returns For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. Amending tax returns IRS. Amending tax returns gov/pub939. Amending tax returns Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. Amending tax returns Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. Amending tax returns What is the General Rule. Amending tax returns   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. Amending tax returns The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. Amending tax returns Who must use the General Rule. Amending tax returns   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. Amending tax returns If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. Amending tax returns This choice is irrevocable and applied to all later annuity payments. Amending tax returns The following are qualified plans. Amending tax returns A qualified employee plan. Amending tax returns A qualified employee annuity. Amending tax returns A tax-sheltered annuity (TSA) plan or contract. Amending tax returns Simplified Method. Amending tax returns   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. Amending tax returns This method is described in Publication 575, Pension and Annuity Income. Amending tax returns   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. Amending tax returns Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Amending tax returns For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Amending tax returns Topics not covered in this publication. Amending tax returns   Certain topics related to pensions and annuities are not covered in this publication. Amending tax returns They include: Simplified Method. Amending tax returns This method is covered in Publication 575. Amending tax returns That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). Amending tax returns Individual retirement arrangements (IRAs). Amending tax returns Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). Amending tax returns Life insurance payments. Amending tax returns If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. Amending tax returns Help from IRS. Amending tax returns   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. Amending tax returns For information on this service, see Requesting a Ruling on Taxation of Annuity , later. Amending tax returns Comments and suggestions. Amending tax returns   We welcome your comments about this publication and your suggestions for future editions. Amending tax returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amending tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending tax returns   You can send your comments from www. Amending tax returns irs. Amending tax returns gov/formspubs/. Amending tax returns Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amending tax returns   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amending tax returns Ordering forms and publications. Amending tax returns   Visit www. Amending tax returns irs. Amending tax returns gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amending tax returns Internal Revenue Service 1201 N. Amending tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amending tax returns   If you have a tax question, check the information available on IRS. Amending tax returns gov or call 1-800-829-1040. Amending tax returns We cannot answer tax questions sent to either of the above addresses. Amending tax returns Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Amending tax returns S. Amending tax returns Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amending tax returns See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Amending tax returns Prev  Up  Next   Home   More Online Publications