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Electronically File 2010 Taxes

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Electronically File 2010 Taxes

Electronically file 2010 taxes 13. Electronically file 2010 taxes   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Electronically file 2010 taxes Free help with your tax return. Electronically file 2010 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Electronically file 2010 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Electronically file 2010 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Electronically file 2010 taxes 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. Electronically file 2010 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Electronically file 2010 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Electronically file 2010 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Electronically file 2010 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Electronically file 2010 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Electronically file 2010 taxes aarp. Electronically file 2010 taxes org/money/taxaide or call 1-888-227-7669. Electronically file 2010 taxes For more information on these programs, go to IRS. Electronically file 2010 taxes gov and enter “VITA” in the search box. Electronically file 2010 taxes Internet. Electronically file 2010 taxes    IRS. Electronically file 2010 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Electronically file 2010 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Electronically file 2010 taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Electronically file 2010 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Electronically file 2010 taxes gov or download the IRS2Go app and select the Refund Status option. Electronically file 2010 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Electronically file 2010 taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Electronically file 2010 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Electronically file 2010 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Electronically file 2010 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Electronically file 2010 taxes No need to wait on the phone or stand in line. Electronically file 2010 taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Electronically file 2010 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Electronically file 2010 taxes New subject areas are added on a regular basis. Electronically file 2010 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Electronically file 2010 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Electronically file 2010 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Electronically file 2010 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Electronically file 2010 taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Electronically file 2010 taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Electronically file 2010 taxes You can also ask the IRS to mail a return or an account transcript to you. Electronically file 2010 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Electronically file 2010 taxes gov or by calling 1-800-908-9946. Electronically file 2010 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Electronically file 2010 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Electronically file 2010 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Electronically file 2010 taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Electronically file 2010 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Electronically file 2010 taxes gov and enter Where's My Amended Return? in the search box. Electronically file 2010 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Electronically file 2010 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Electronically file 2010 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Electronically file 2010 taxes gov. Electronically file 2010 taxes Select the Payment tab on the front page of IRS. Electronically file 2010 taxes gov for more information. Electronically file 2010 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Electronically file 2010 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Electronically file 2010 taxes gov. Electronically file 2010 taxes 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. Electronically file 2010 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Electronically file 2010 taxes gov. Electronically file 2010 taxes Request an Electronic Filing PIN by going to IRS. Electronically file 2010 taxes gov and entering Electronic Filing PIN in the search box. Electronically file 2010 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Electronically file 2010 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Electronically file 2010 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Electronically file 2010 taxes An employee can answer questions about your tax account or help you set up a payment plan. Electronically file 2010 taxes Before you visit, check the Office Locator on IRS. Electronically file 2010 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Electronically file 2010 taxes If you have a special need, such as a disability, you can request an appointment. Electronically file 2010 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Electronically file 2010 taxes Apply for an Employer Identification Number (EIN). Electronically file 2010 taxes Go to IRS. Electronically file 2010 taxes gov and enter Apply for an EIN in the search box. Electronically file 2010 taxes Read the Internal Revenue Code, regulations, or other official guidance. Electronically file 2010 taxes Read Internal Revenue Bulletins. Electronically file 2010 taxes Sign up to receive local and national tax news and more by email. Electronically file 2010 taxes Just click on “subscriptions” above the search box on IRS. Electronically file 2010 taxes gov and choose from a variety of options. Electronically file 2010 taxes    Phone. Electronically file 2010 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Electronically file 2010 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Electronically file 2010 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Electronically file 2010 taxes gov, or download the IRS2Go app. Electronically file 2010 taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Electronically file 2010 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Electronically file 2010 taxes Most VITA and TCE sites offer free electronic filing. Electronically file 2010 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Electronically file 2010 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Electronically file 2010 taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Electronically file 2010 taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Electronically file 2010 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Electronically file 2010 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Electronically file 2010 taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Electronically file 2010 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Electronically file 2010 taxes Note, the above information is for our automated hotline. Electronically file 2010 taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Electronically file 2010 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Electronically file 2010 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Electronically file 2010 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Electronically file 2010 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Electronically file 2010 taxes You should receive your order within 10 business days. Electronically file 2010 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Electronically file 2010 taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Electronically file 2010 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Electronically file 2010 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Electronically file 2010 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Electronically file 2010 taxes    Walk-in. Electronically file 2010 taxes You can find a selection of forms, publications and services — in-person. Electronically file 2010 taxes Products. Electronically file 2010 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Electronically file 2010 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Electronically file 2010 taxes Services. Electronically file 2010 taxes You can walk in to your local TAC for face-to-face tax help. Electronically file 2010 taxes An employee can answer questions about your tax account or help you set up a payment plan. Electronically file 2010 taxes Before visiting, use the Office Locator tool on IRS. Electronically file 2010 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Electronically file 2010 taxes    Mail. Electronically file 2010 taxes You can send your order for forms, instructions, and publications to the address below. Electronically file 2010 taxes You should receive a response within 10 business days after your request is received. Electronically file 2010 taxes Internal Revenue Service 1201 N. Electronically file 2010 taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Electronically file 2010 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Electronically file 2010 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Electronically file 2010 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Electronically file 2010 taxes 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. Electronically file 2010 taxes You face (or your business is facing) an immediate threat of adverse action. Electronically file 2010 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Electronically file 2010 taxes   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. Electronically file 2010 taxes Here's why we can help: TAS is an independent organization within the IRS. Electronically file 2010 taxes Our advocates know how to work with the IRS. Electronically file 2010 taxes Our services are free and tailored to meet your needs. Electronically file 2010 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Electronically file 2010 taxes   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Electronically file 2010 taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Electronically file 2010 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Electronically file 2010 taxes Low Income Taxpayer Clinics. Electronically file 2010 taxes   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. Electronically file 2010 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Electronically file 2010 taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Electronically file 2010 taxes Prev  Up  Next   Home   More Online Publications
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Principal Reduction Alternative Under the Home Affordable Modification Program

Background


To help distressed homeowners lower their monthly mortgage payments, the U.S. Departments of the Treasury and of Housing and Urban Development established the Home Affordable Modification ProgramSM (HAMPSM) for mortgage loans that are not owned or guaranteed by Fannie Mae or Freddie Mac.

Under HAMP, a participating loan servicer must consider a sequence of modification steps for each eligible homeowner’s mortgage loan until the loan’s monthly payment is reduced to 31 percent of the homeowner’s verified monthly gross (pre-tax) income. Sometimes, a change in the mortgage loan’s interest rate is sufficient to reach the 31–percent target. Sometimes additional modification steps of term extension or forbearance are necessary as well. See the Home Affordable Modification Program (HAMP) page on the MakingHomeAffordable.gov website.

(For mortgage loans that are owned or guaranteed by Fannie Mae or Freddie Mac, eligible homeowners may be offered modifications under related programs also called “HAMP.” Because these related programs do not contain the principal reduction provision that these FAQs address, these FAQs use the term “HAMP” to refer only to the program for mortgage loans that are not owned or guaranteed by Fannie Mae or Freddie Mac.)

Since the last quarter of 2010, if a mortgage loan is being considered for a HAMP modification and if the ratio of the amount owed to the value of the home is greater than 115 percent, then the servicer must consider whether a Principal Reduction AlternativeSM (PRA) principal reduction should be effected as one part of the HAMP modification. See the Principal Reduction Alternative (PRA) page on the MakingHomeAffordable.gov website. 

For HAMP modifications that include a PRA principal reduction, the unpaid principal balance of the modified loan is divided into an interest-bearing principal amount and a non-interest-bearing PRA Forbearance Amount. If the homeowner then achieves a payment history that is sufficiently timely over a three-year period, the entire PRA Forbearance Amount is eventually reduced to zero. 

In connection with every HAMP modification of a loan that is not owned or guaranteed by Fannie Mae or Freddie Mac, to encourage participation in HAMP, the government provides incentives to the investor (that is, the holder of the loan), to the homeowner, and to the servicer. If a HAMP modification of such a mortgage loan includes a PRA principal reduction, the government makes additional incentive payments over three years to the investor. (These additional incentives are called “PRA investor incentive payments.”) The size of the PRA investor incentive payments depends not only on the amount of principal reduced but also on the loan-to-value ratio and the loan’s payment history before the HAMP modification. The PRA investor incentive payments range from 6% to 21% of the principal amount reduced.

For information on tax issues related to the Principal Reduction Alternative, see the questions and answers below.
 


Questions and Answers on Tax Issues Related to the Principal Reduction Alternative


Q1: If the government makes a PRA investor incentive payment to the holder of the mortgage loan, how is that payment analyzed for federal income tax purposes?

A1: The PRA investor incentive payment to the holder is treated as a payment on the loan by the government on behalf of the homeowner. 

Q2: Does a homeowner have income as a result of the government's having paid some of the homeowner’s mortgage loan by making a PRA investor incentive payment to the holder of the loan?

A2: No. This payment by the government on behalf of the homeowner is excludible from the homeowner’s income under the general welfare exclusion. Excluding this amount from the homeowner’s gross income is consistent with the treatment of Pay-for-Performance Success Payments, which are addressed in Revenue Ruling 2009–19

Q3: In a HAMP modification that includes a PRA principal reduction, the holder of the loan reduces the PRA Forbearance Amount by more than the PRA investor incentive payments (which are treated as payments on the loan on behalf of the homeowner). What federal income tax consequences for the homeowner result from that additional reduction by the holder?

A3: To the extent that the reduction in the PRA Forbearance Amount is more than the PRA investor incentive payments, the reduction is from the discharge of indebtedness. The full amount of this discharge of indebtedness is reported to the IRS and the homeowner on Form 1099–C, Cancellation of Debt, regardless of whether the homeowner may exclude any, or all, of it from gross income. See Questions 4 and 5 below for discussion of some exclusions that may apply.

Q4: Does the exclusion for qualified principal residence indebtedness apply to amounts discharged under a PRA principal reduction?

A4: The exclusion for qualified principal residence indebtedness may apply to a discharge of indebtedness under a PRA principal reduction if the amount discharged meets the criteria for qualified principal residence indebtedness. Under current law, this exclusion does not apply to discharges that occur after Dec. 31, 2013. For further discussion of the qualified principal residence exclusion, see the questions and answers on the The Mortgage Forgiveness Debt Relief Act and Debt Cancellation page.
 

Q5: Does the insolvency exclusion apply to amounts discharged under a PRA principal reduction?

A5: The insolvency exclusion may apply to a discharge of indebtedness under a PRA principal reduction to the extent that the taxpayer is insolvent when the discharge occurs. For further discussion of the insolvency exclusion, see page 4 of Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals).

 

Page Last Reviewed or Updated: 06-Feb-2014

The Electronically File 2010 Taxes

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