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File 1040ez Online Irs

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File 1040ez Online Irs

File 1040ez online irs Index A Additional Medicare Tax, Reminder, Social Security and Medicare Taxes, Withholding the employee's share. File 1040ez online irs Assistance (see Tax help) B Baby sitters (see Household employee) Baby-sitting costs (see Child and dependent care expenses) Business employers, employment tax payment option, Payment option for business employers. File 1040ez online irs C Caretakers (see Household employee) Child and dependent care expenses, credit for, Can You Claim a Credit for Child and Dependent Care Expenses? Comments on publication, Comments and suggestions. File 1040ez online irs Correcting Schedule H Schedule H attached to another form, How Can You Correct Schedule H? Schedule H filed by itself, How Can You Correct Schedule H? D Dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses? Disability payments, state, State disability payments treated as wages. File 1040ez online irs Domestic worker (see Household employee) Drivers (see Household employee) E Earned income credit (EIC), What Do You Need To Know About the Earned Income Credit? EIC notice, Notice about the EIC. File 1040ez online irs Employer identification number (EIN), Employer identification number (EIN). File 1040ez online irs Employing an alien legally (see Legal employee) Employment eligibility verification form, Can Your Employee Legally Work in the United States? Employment taxes Need to pay, Do You Need To Pay Employment Taxes? Payment options, Payment option for business employers. File 1040ez online irs Tax returns, Business employment tax returns. File 1040ez online irs Estimated tax, paying, Paying estimated tax. File 1040ez online irs F Federal income tax withholding, increasing (see How to increase withholding) Federal unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Form 1040-ES, Paying estimated tax. File 1040ez online irs 940, Business employment tax returns. File 1040ez online irs 941, Business employment tax returns. File 1040ez online irs 943, Business employment tax returns. File 1040ez online irs 944, Business employment tax returns. File 1040ez online irs I-9, Can Your Employee Legally Work in the United States? M-274, Can Your Employee Legally Work in the United States? SS-4, Employer identification number (EIN). File 1040ez online irs SS-5, Employee's social security number. File 1040ez online irs W-2, Notice about the EIC. File 1040ez online irs , Form W-2. File 1040ez online irs W-4, Do You Need To Withhold Federal Income Tax?, Asking for more federal income tax withholding. File 1040ez online irs W-4P, Asking for more federal income tax withholding. File 1040ez online irs Forms you must file, What Forms Must You File? Free tax services, Free help with your tax return. File 1040ez online irs FUTA (see Federal Unemployment (FUTA)Tax) H Handbook for Employers, Can Your Employee Legally Work in the United States? Health aides (see Household employee) Help (see Tax help) House cleaning workers (see Household employee) Household employee, Do You Have a Household Employee? Housekeepers (see Household employee) How to increase withholding, Asking for more federal income tax withholding. File 1040ez online irs How to pay estimated tax, Paying estimated tax. File 1040ez online irs I Income tax withholding, increasing (see How to increase withholding) L Legal employee, Can Your Employee Legally Work in the United States? M Maids (see Household employee) Medicare (see Social security and Medicare taxes) N Nannies (see Household employee) Nonemployees, Workers who are not your employees. File 1040ez online irs Nurses, private (see Household employee) P Publications (see Tax help) R Records you must keep, What Records Must You Keep? S Schedule H (Form 1040), How Do You Make Tax Payments?, Schedule H. File 1040ez online irs Self-employed workers (see Nonemployees) Social security and Medicare Taxes, Social Security and Medicare Taxes Wages, Social security and Medicare wages. File 1040ez online irs Social security number, employee's, Employee's social security number. File 1040ez online irs State Disability payments, State disability payments treated as wages. File 1040ez online irs Employment taxes, State employment taxes. File 1040ez online irs Suggestions for publication, Comments and suggestions. File 1040ez online irs T Tax credits Child and dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses? Earned income, What Do You Need To Know About the Earned Income Credit? FUTA, Credit for 2013. File 1040ez online irs Tax help, How To Get Tax Help Taxes How to make payments, How Do You Make Tax Payments? Medicare, Social Security and Medicare Taxes Social security, Social Security and Medicare Taxes U Unemployment taxes Federal, Federal Unemployment (FUTA) Tax State, State employment taxes. File 1040ez online irs USCIS website, Can Your Employee Legally Work in the United States? W Wages Cash, Cash wages. File 1040ez online irs FUTA, FUTA wages. File 1040ez online irs Medicare, Social security and Medicare wages. File 1040ez online irs Social security, Social security and Medicare wages. File 1040ez online irs State disability payments, State disability payments treated as wages. File 1040ez online irs Withholding Employee's share, Withholding the employee's share. File 1040ez online irs Federal income tax, Do You Need To Withhold Federal Income Tax? How to increase, Asking for more federal income tax withholding. File 1040ez online irs Wages, Wages. File 1040ez online irs Y Yard workers (see Household employee) Prev  Up     Home   More Online Publications
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Understanding Your CP211E Notice

We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn't meet one or more of the requirements.


Your request didn’t meet one or more of the requirements:

  • Postmark your request by the previously established due date.
  • Have your request signed by an authorized person.
  • Deposit estimated tax due by the previously established due date.
  • Show reasonable cause for requiring another extension.
  • Establish reasons that prevented you from filing by the extended due date.

Your previous due date still applies.


What you need to do

  • File your required Exempt Organization Return immediately to limit any late filing penalties. If your Exempt Organization Return is filed after the due date of the return (including any extensions), the return is considered late and subject to late filing penalties.
  • We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to sign and mail your Form 8868 with a reason you need an additional 3-month extension on or before the due date of your first extension.

Page Last Reviewed or Updated: 24-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File 1040ez Online Irs

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