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File 2005 Tax Return

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File 2005 Tax Return

File 2005 tax return 5. File 2005 tax return   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. File 2005 tax return Shared equity financing agreement. File 2005 tax return Donation of use of the property. File 2005 tax return Examples. File 2005 tax return Days used for repairs and maintenance. File 2005 tax return Days used as a main home before or after renting. File 2005 tax return Reporting Income and DeductionsNot used as a home. File 2005 tax return Used as a home but rented less than 15 days. File 2005 tax return Used as a home and rented 15 days or more. File 2005 tax return If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. File 2005 tax return In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. File 2005 tax return Only your rental expenses may deducted on Schedule E (Form 1040). File 2005 tax return Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). File 2005 tax return You must also determine if the dwelling unit is considered a home. File 2005 tax return The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. File 2005 tax return Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. File 2005 tax return There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. File 2005 tax return Dwelling unit. File 2005 tax return   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. File 2005 tax return It also includes all structures or other property belonging to the dwelling unit. File 2005 tax return A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. File 2005 tax return   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. File 2005 tax return Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. File 2005 tax return Example. File 2005 tax return You rent a room in your home that is always available for short-term occupancy by paying customers. File 2005 tax return You do not use the room yourself and you allow only paying customers to use the room. File 2005 tax return This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. File 2005 tax return Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. File 2005 tax return When dividing your expenses, follow these rules. File 2005 tax return Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. File 2005 tax return (This rule does not apply when determining whether you used the unit as a home. File 2005 tax return ) Any day that the unit is available for rent but not actually rented is not a day of rental use. File 2005 tax return Fair rental price. File 2005 tax return   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. File 2005 tax return The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. File 2005 tax return   Ask yourself the following questions when comparing another property with yours. File 2005 tax return Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. File 2005 tax return Example. File 2005 tax return Your beach cottage was available for rent from June 1 through August 31 (92 days). File 2005 tax return Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. File 2005 tax return The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. File 2005 tax return Your family also used the cottage during the last 2 weeks of May (14 days). File 2005 tax return The cottage was not used at all before May 17 or after August 31. File 2005 tax return You figure the part of the cottage expenses to treat as rental expenses as follows. File 2005 tax return The cottage was used for rental a total of 85 days (92 − 7). File 2005 tax return The days it was available for rent but not rented (7 days) are not days of rental use. File 2005 tax return The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. File 2005 tax return You used the cottage for personal purposes for 14 days (the last 2 weeks in May). File 2005 tax return The total use of the cottage was 99 days (14 days personal use + 85 days rental use). File 2005 tax return Your rental expenses are 85/99 (86%) of the cottage expenses. File 2005 tax return Note. File 2005 tax return When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. File 2005 tax return Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. File 2005 tax return Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. File 2005 tax return If you have a net loss, you may not be able to deduct all of the rental expenses. File 2005 tax return See Dwelling Unit Used as a Home, next. File 2005 tax return Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. File 2005 tax return You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. File 2005 tax return See What is a day of personal use , later. File 2005 tax return If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. File 2005 tax return Instead, count it as a day of personal use in applying both (1) and (2) above. File 2005 tax return What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. File 2005 tax return You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). File 2005 tax return However, see Days used as a main home before or after renting , later. File 2005 tax return A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. File 2005 tax return Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. File 2005 tax return ), and lineal descendants (children, grandchildren, etc. File 2005 tax return ). File 2005 tax return Anyone under an arrangement that lets you use some other dwelling unit. File 2005 tax return Anyone at less than a fair rental price. File 2005 tax return Main home. File 2005 tax return   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. File 2005 tax return Shared equity financing agreement. File 2005 tax return   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. File 2005 tax return Donation of use of the property. File 2005 tax return   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. File 2005 tax return Examples. File 2005 tax return   The following examples show how to determine if you have days of personal use. File 2005 tax return Example 1. File 2005 tax return You and your neighbor are co-owners of a condominium at the beach. File 2005 tax return Last year, you rented the unit to vacationers whenever possible. File 2005 tax return The unit was not used as a main home by anyone. File 2005 tax return Your neighbor used the unit for 2 weeks last year; you did not use it at all. File 2005 tax return Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. File 2005 tax return Example 2. File 2005 tax return You and your neighbors are co-owners of a house under a shared equity financing agreement. File 2005 tax return Your neighbors live in the house and pay you a fair rental price. File 2005 tax return Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. File 2005 tax return This is because your neighbors rent the house as their main home under a shared equity financing agreement. File 2005 tax return Example 3. File 2005 tax return You own a rental property that you rent to your son. File 2005 tax return Your son does not own any interest in this property. File 2005 tax return He uses it as his main home and pays you a fair rental price. File 2005 tax return Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. File 2005 tax return Example 4. File 2005 tax return You rent your beach house to Rosa. File 2005 tax return Rosa rents her cabin in the mountains to you. File 2005 tax return You each pay a fair rental price. File 2005 tax return You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. File 2005 tax return Example 5. File 2005 tax return You rent an apartment to your mother at less than a fair rental price. File 2005 tax return You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. File 2005 tax return Days used for repairs and maintenance. File 2005 tax return   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. File 2005 tax return Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. File 2005 tax return Example. File 2005 tax return Corey owns a cabin in the mountains that he rents for most of the year. File 2005 tax return He spends a week at the cabin with family members. File 2005 tax return Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. File 2005 tax return Corey's family members, however, work substantially full time on the cabin each day during the week. File 2005 tax return The main purpose of being at the cabin that week is to do maintenance work. File 2005 tax return Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. File 2005 tax return Days used as a main home before or after renting. File 2005 tax return   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. File 2005 tax return Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. File 2005 tax return You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. File 2005 tax return However, this special rule does not apply when dividing expenses between rental and personal use. File 2005 tax return See Property Changed to Rental Use in chapter 4. File 2005 tax return Example 1. File 2005 tax return On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. File 2005 tax return You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). File 2005 tax return On June 1, 2013, you moved back into your old house. File 2005 tax return The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. File 2005 tax return Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. File 2005 tax return Example 2. File 2005 tax return On January 31, you moved out of the condominium where you had lived for 3 years. File 2005 tax return You offered it for rent at a fair rental price beginning on February 1. File 2005 tax return You were unable to rent it until April. File 2005 tax return On September 15, you sold the condominium. File 2005 tax return The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. File 2005 tax return Examples. File 2005 tax return   The following examples show how to determine whether you used your rental property as a home. File 2005 tax return Example 1. File 2005 tax return You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. File 2005 tax return You rented the basement apartment at a fair rental price to college students during the regular school year. File 2005 tax return You rented to them on a 9-month lease (273 days). File 2005 tax return You figured 10% of the total days rented to others at a fair rental price is 27 days. File 2005 tax return During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. File 2005 tax return Your basement apartment was used as a home because you used it for personal purposes for 30 days. File 2005 tax return Rent-free use by your brothers is considered personal use. File 2005 tax return Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). File 2005 tax return Example 2. File 2005 tax return You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). File 2005 tax return Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. File 2005 tax return You figured 10% of the total days rented to others at a fair rental price is 3 days. File 2005 tax return The room was used as a home because you used it for personal purposes for 21 days. File 2005 tax return That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). File 2005 tax return Example 3. File 2005 tax return You own a condominium apartment in a resort area. File 2005 tax return You rented it at a fair rental price for a total of 170 days during the year. File 2005 tax return For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. File 2005 tax return Your family actually used the apartment for 10 of those days. File 2005 tax return Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. File 2005 tax return You figured 10% of the total days rented to others at a fair rental price is 16 days. File 2005 tax return Your family also used the apartment for 7 other days during the year. File 2005 tax return You used the apartment as a home because you used it for personal purposes for 17 days. File 2005 tax return That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). File 2005 tax return Minimal rental use. File 2005 tax return   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. File 2005 tax return See Used as a home but rented less than 15 days, later, for more information. File 2005 tax return Limit on deductions. File 2005 tax return   Renting a dwelling unit that is considered a home is not a passive activity. File 2005 tax return Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. File 2005 tax return The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. File 2005 tax return Any expenses carried forward to the next year will be subject to any limits that apply for that year. File 2005 tax return This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. File 2005 tax return   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. File 2005 tax return Reporting Income and Deductions Property not used for personal purposes. File 2005 tax return   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. File 2005 tax return Property used for personal purposes. File 2005 tax return   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. File 2005 tax return Not used as a home. File 2005 tax return   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. File 2005 tax return Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . File 2005 tax return The expenses for personal use are not deductible as rental expenses. File 2005 tax return   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. File 2005 tax return Used as a home but rented less than 15 days. File 2005 tax return   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). File 2005 tax return You are not required to report the rental income and rental expenses from this activity. File 2005 tax return The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). File 2005 tax return See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. File 2005 tax return Used as a home and rented 15 days or more. File 2005 tax return   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. File 2005 tax return Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . File 2005 tax return The expenses for personal use are not deductible as rental expenses. File 2005 tax return   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. File 2005 tax return You do not need to use Worksheet 5-1. File 2005 tax return   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. File 2005 tax return To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. File 2005 tax return Worksheet 5-1. File 2005 tax return Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. File 2005 tax return Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . File 2005 tax return ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. File 2005 tax return Rental Use Percentage A. File 2005 tax return Total days available for rent at fair rental price A. File 2005 tax return       B. File 2005 tax return Total days available for rent (line A) but not rented B. File 2005 tax return       C. File 2005 tax return Total days of rental use. File 2005 tax return Subtract line B from line A C. File 2005 tax return       D. File 2005 tax return Total days of personal use (including days rented at less than fair rental price) D. File 2005 tax return       E. File 2005 tax return Total days of rental and personal use. File 2005 tax return Add lines C and D E. File 2005 tax return       F. File 2005 tax return Percentage of expenses allowed for rental. File 2005 tax return Divide line C by line E     F. File 2005 tax return . File 2005 tax return PART II. File 2005 tax return Allowable Rental Expenses 1. File 2005 tax return Enter rents received 1. File 2005 tax return   2a. File 2005 tax return Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. File 2005 tax return       b. File 2005 tax return Enter the rental portion of real estate taxes b. File 2005 tax return       c. File 2005 tax return Enter the rental portion of deductible casualty and theft losses (see instructions) c. File 2005 tax return       d. File 2005 tax return Enter direct rental expenses (see instructions) d. File 2005 tax return       e. File 2005 tax return Fully deductible rental expenses. File 2005 tax return Add lines 2a–2d. File 2005 tax return Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. File 2005 tax return   3. File 2005 tax return Subtract line 2e from line 1. File 2005 tax return If zero or less, enter -0- 3. File 2005 tax return   4a. File 2005 tax return Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. File 2005 tax return       b. File 2005 tax return Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. File 2005 tax return       c. File 2005 tax return Carryover of operating expenses from 2012 worksheet c. File 2005 tax return       d. File 2005 tax return Add lines 4a–4c d. File 2005 tax return       e. File 2005 tax return Allowable expenses. File 2005 tax return Enter the smaller of line 3 or line 4d (see instructions) 4e. File 2005 tax return   5. File 2005 tax return Subtract line 4e from line 3. File 2005 tax return If zero or less, enter -0- 5. File 2005 tax return   6a. File 2005 tax return Enter the rental portion of excess casualty and theft losses (see instructions) 6a. File 2005 tax return       b. File 2005 tax return Enter the rental portion of depreciation of the dwelling unit b. File 2005 tax return       c. File 2005 tax return Carryover of excess casualty losses and depreciation from 2012 worksheet c. File 2005 tax return       d. File 2005 tax return Add lines 6a–6c d. File 2005 tax return       e. File 2005 tax return Allowable excess casualty and theft losses and depreciation. File 2005 tax return Enter the smaller of  line 5 or line 6d (see instructions) 6e. File 2005 tax return   PART III. File 2005 tax return Carryover of Unallowed Expenses to Next Year 7a. File 2005 tax return Operating expenses to be carried over to next year. File 2005 tax return Subtract line 4e from line 4d 7a. File 2005 tax return   b. File 2005 tax return Excess casualty and theft losses and depreciation to be carried over to next year. File 2005 tax return  Subtract line 6e from line 6d b. File 2005 tax return   Worksheet 5-1 Instructions. File 2005 tax return Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. File 2005 tax return Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. File 2005 tax return Line 2a. File 2005 tax return Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. File 2005 tax return Do not include interest on a loan that did not benefit the dwelling unit. File 2005 tax return For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. File 2005 tax return Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. File 2005 tax return Include the rental portion of this interest in the total you enter on line 2a of the worksheet. File 2005 tax return   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. File 2005 tax return See the Schedule A instructions. File 2005 tax return However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. File 2005 tax return See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. File 2005 tax return Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. File 2005 tax return   Note. File 2005 tax return Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. File 2005 tax return Instead, figure the personal portion on a separate Schedule A. File 2005 tax return If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. File 2005 tax return           Line 2c. File 2005 tax return Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. File 2005 tax return To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. File 2005 tax return If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. File 2005 tax return On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. File 2005 tax return Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. File 2005 tax return   Note. File 2005 tax return Do not file this Form 4684 or use it to figure your personal losses on Schedule A. File 2005 tax return Instead, figure the personal portion on a separate Form 4684. File 2005 tax return           Line 2d. File 2005 tax return Enter the total of your rental expenses that are directly related only to the rental activity. File 2005 tax return These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. File 2005 tax return Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. File 2005 tax return           Line 2e. File 2005 tax return You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. File 2005 tax return Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. File 2005 tax return           Line 4b. File 2005 tax return On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. File 2005 tax return If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. File 2005 tax return Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). File 2005 tax return           Line 4e. File 2005 tax return You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. File 2005 tax return *           Line 6a. File 2005 tax return To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. File 2005 tax return   A. File 2005 tax return Enter the amount from Form 4684, line 10       B. File 2005 tax return Enter the rental portion of line A       C. File 2005 tax return Enter the amount from line 2c of this worksheet       D. File 2005 tax return Subtract line C from line B. File 2005 tax return Enter the result here and on line 6a of this worksheet               Line 6e. File 2005 tax return You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. File 2005 tax return * *Allocating the limited deduction. File 2005 tax return If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. File 2005 tax return Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. File 2005 tax return Prev  Up  Next   Home   More Online Publications
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Office of Child Support Enforcement (OCSE)

The OCSE assures that assistance in obtaining support (both financial and medical) is available to children through locating parents, establishing paternity and support obligations, and enforcing those obligations.

Contact the Agency or Department

Website: Office of Child Support Enforcement (OCSE)

Address: 370 LEnfant Promenade, SW
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Phone Number: 202-401-9373

The File 2005 Tax Return

File 2005 tax return Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. File 2005 tax return Reporting Tips to Your EmployerElectronic tip statement. File 2005 tax return Final report. File 2005 tax return 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 2005 tax return   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 2005 tax return How to keep a daily tip record. File 2005 tax return   There are two ways to keep a daily tip record. File 2005 tax return 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 2005 tax return You should keep your daily tip record with your tax or other personal records. File 2005 tax return You must keep your records for as long as they are important for administration of the federal tax law. File 2005 tax return 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 2005 tax return    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. File 2005 tax return 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 2005 tax return Publication 1244 is also available at www. File 2005 tax return irs. File 2005 tax return gov/pub1244. File 2005 tax return Publication 1244 includes a 1-year supply of Form 4070A. File 2005 tax return Each day, write in the information asked for on the form. File 2005 tax return A filled-in Form 4070A is shown on the following page. File 2005 tax return   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 2005 tax return Although you do not report these tips to your employer, you must report them on your tax return. File 2005 tax return   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 2005 tax return Then, each workday, write the date and the following information. File 2005 tax return Cash tips you get directly from customers or from other employees. File 2005 tax return Tips from credit and debit card charge customers that your employer pays you. File 2005 tax return The value of any noncash tips you get, such as tickets, passes, or other items of value. File 2005 tax return 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 2005 tax return Please click here for the text description of the image. File 2005 tax return Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. File 2005 tax return   You can use an electronic system provided by your employer to record your daily tips. File 2005 tax return If you do, you must receive and keep a paper copy of this record. File 2005 tax return Service charges. File 2005 tax return    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 2005 tax return This is part of your wages, not a tip. File 2005 tax return 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 2005 tax return See examples below. File 2005 tax return Example 1. File 2005 tax return Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. File 2005 tax return 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 2005 tax return 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 2005 tax return Do not include the 18% charge in your tip diary. File 2005 tax return Service charges that are paid to you are considered wages, not tips. File 2005 tax return Example 2. File 2005 tax return Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. File 2005 tax return 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 2005 tax return 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 2005 tax return Be sure to include this amount in your tip diary. File 2005 tax return Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. File 2005 tax return Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. File 2005 tax return   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 2005 tax return What tips to report. File 2005 tax return   Report to your employer only cash, check, and debit and credit card tips you receive. File 2005 tax return   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 2005 tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File 2005 tax return Do not report to your employer any portion of the tips you receive that you pass on to other employees. File 2005 tax return However, you must report tips you receive from other employees. File 2005 tax return   Do not report the value of any noncash tips, such as tickets or passes, to your employer. File 2005 tax return You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. File 2005 tax return How to report. File 2005 tax return   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 2005 tax return Fill in the information asked for on the form, sign and date the form, and give it to your employer. File 2005 tax return A sample filled-in Form 4070 is shown above. File 2005 tax return To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. File 2005 tax return   If you do not use Form 4070, give your employer a statement with the following information. File 2005 tax return Your name, address, and social security number. File 2005 tax return Your employer's name, address, and business name (if it is different from your employer's name). File 2005 tax return The month (or the dates of any shorter period) in which you received tips. File 2005 tax return The total tips required to be reported for that period. File 2005 tax return You must sign and date the statement. File 2005 tax return Be sure to keep a copy with your tax or other personal records. File 2005 tax return   Your employer may require you to report your tips more than once a month. File 2005 tax return However, the statement cannot cover a period of more than 1 calendar month. File 2005 tax return Electronic tip statement. File 2005 tax return   Your employer can have you furnish your tip statements electronically. File 2005 tax return When to report. File 2005 tax return   Give your report for each month to your employer by the 10th of the next month. File 2005 tax return 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 2005 tax return Example. File 2005 tax return You must report your tips received in September 2014 by October 10, 2014. File 2005 tax return Final report. File 2005 tax return   If your employment ends during the month, you can report your tips when your employment ends. File 2005 tax return Penalty for not reporting tips. File 2005 tax return   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 2005 tax return (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 2005 tax return ) The penalty amount is in addition to the taxes you owe. File 2005 tax return   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. File 2005 tax return To do so, attach a statement to your return explaining why you did not report them. File 2005 tax return Giving your employer money for taxes. File 2005 tax return   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 2005 tax return If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. File 2005 tax return   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 2005 tax return All taxes on your regular pay. File 2005 tax return Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. File 2005 tax return Federal, state, and local income taxes on your reported tips. File 2005 tax return    Any taxes that remain unpaid can be collected by your employer from your next paycheck. File 2005 tax return If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. File 2005 tax return See Publication 505, Tax Withholding and Estimated Tax, for more information. File 2005 tax return    Uncollected taxes. File 2005 tax return 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 2005 tax return These uncollected taxes will be shown on your 2013 Form W-2. File 2005 tax return 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 2005 tax return Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. File 2005 tax return The program was developed to help employees and employers understand and meet their tip reporting responsibilities. File 2005 tax return There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). File 2005 tax return 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 2005 tax return For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. File 2005 tax return irs. File 2005 tax return gov/pub/irs-irbs/irb01-02. File 2005 tax return pdf. File 2005 tax return If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. File 2005 tax return See Revenue Procedure 2007-32, 2007-22 I. File 2005 tax return R. File 2005 tax return B. File 2005 tax return 1322, available at www. File 2005 tax return irs. File 2005 tax return gov/pub/irs-irbs/irb07_22. File 2005 tax return pdf. File 2005 tax return Your employer can provide you with a copy of any applicable agreement. File 2005 tax return To find out more about these agreements, visit IRS. File 2005 tax return gov and enter “restaurant tip reporting” in the search box. File 2005 tax return You may also call 1-800-829-4933, visit www. File 2005 tax return irs. File 2005 tax return gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. File 2005 tax return Program@irs. File 2005 tax return gov and request information on this program. File 2005 tax return Reporting Tips on Your Tax Return How to report tips. File 2005 tax return   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 2005 tax return What tips to report. File 2005 tax return   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. File 2005 tax return 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 2005 tax return Add to the amount in box 1 only the tips you did not report to your employer. File 2005 tax return   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 2005 tax return Do not include the amount of these tips on your 2013 tax return. File 2005 tax return Instead, include them on your 2014 tax return. File 2005 tax return 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 2005 tax return Although these tips were received in 2012, you must report them on your 2013 tax return. File 2005 tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File 2005 tax return Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. File 2005 tax return However, you must report tips you receive from other employees. File 2005 tax return    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 2005 tax return    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 2005 tax return   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 2005 tax return Cash and charge tips you received that totaled less than $20 for any month. File 2005 tax return The value of noncash tips, such as tickets, passes, or other items of value. File 2005 tax return Example. File 2005 tax return 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 2005 tax return 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 2005 tax return 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 2005 tax return Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. File 2005 tax return He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. File 2005 tax return Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. File 2005 tax return    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 2005 tax return To report these taxes, you must file a return even if you would not otherwise have to file. File 2005 tax return You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. File 2005 tax return (You cannot file Form 1040EZ or Form 1040A. File 2005 tax return )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. File 2005 tax return Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. File 2005 tax return Use Form 8959 to figure Additional Medicare Tax. File 2005 tax return If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. File 2005 tax return To get railroad retirement credit, you must report tips to your employer. File 2005 tax return Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. File 2005 tax return    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 2005 tax return For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. File 2005 tax return   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 2005 tax return You must report these amounts as additional tax on your return. File 2005 tax return   If you worked in the U. File 2005 tax return S. File 2005 tax return 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 2005 tax return If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. File 2005 tax return Unlike the uncollected portion of the regular (1. File 2005 tax return 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. File 2005 tax return   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. File 2005 tax return 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 2005 tax return See the instructions for the appropriate form and line number indicated, and Form 8959. File 2005 tax return (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. File 2005 tax return ) Self-employed persons. File 2005 tax return    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. File 2005 tax return See Publication 334, Tax Guide for Small Business, for more information on reporting business income. File 2005 tax return Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. File 2005 tax return They are not included in box 1 with your wages and reported tips. File 2005 tax return If box 8 is blank, this discussion does not apply to you. File 2005 tax return What are allocated tips. File 2005 tax return   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. File 2005 tax return 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 2005 tax return No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. File 2005 tax return How were your allocated tips figured. File 2005 tax return   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 2005 tax return 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 2005 tax return For information about the exact allocation method used, ask your employer. File 2005 tax return Must you report your allocated tips on your tax return. File 2005 tax return   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 2005 tax return 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 2005 tax return Add to the amount in box 1 only the tips you did not report to your employer as required. File 2005 tax return 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 2005 tax return   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. File 2005 tax return How to report allocated tips. File 2005 tax return   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 2005 tax return (You cannot file Form 1040A or Form 1040EZ). File 2005 tax return    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 2005 tax return Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. File 2005 tax return 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 2005 tax return How to request an approved lower rate. File 2005 tax return   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 2005 tax return Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. File 2005 tax return The petition must include specific information about the establishment that will justify the lower rate. File 2005 tax return A user fee must be paid with the petition. File 2005 tax return    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 2005 tax return The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. File 2005 tax return 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 2005 tax return   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 2005 tax return How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File 2005 tax return 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 2005 tax return Free help with your tax return. File 2005 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2005 tax return 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 2005 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 2005 tax return 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 2005 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File 2005 tax return To find the nearest VITA or TCE site, visit IRS. File 2005 tax return gov or call 1-800-906-9887. File 2005 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2005 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 2005 tax return aarp. File 2005 tax return org/money/taxaide or call 1-888-227-7669. File 2005 tax return   For more information on these programs, go to IRS. File 2005 tax return gov and enter “VITA” in the search box. File 2005 tax return Internet. File 2005 tax return IRS. File 2005 tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File 2005 tax return Apply for an Employer Identification Number (EIN). File 2005 tax return Go to IRS. File 2005 tax return gov and enter Apply for an EIN in the search box. File 2005 tax return Request an Electronic Filing PIN by going to IRS. File 2005 tax return gov and entering Electronic Filing PIN in the search box. File 2005 tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. File 2005 tax return 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 2005 tax return 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 2005 tax return Check the status of your amended return. File 2005 tax return Go to IRS. File 2005 tax return gov and enter Where's My Amended Return in the search box. File 2005 tax return Download forms, instructions, and publications, including some accessible versions. File 2005 tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File 2005 tax return gov or IRS2Go. File 2005 tax return Tax return and tax account transcripts are generally available for the current year and past three years. File 2005 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. File 2005 tax return gov. File 2005 tax return 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 2005 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File 2005 tax return gov. File 2005 tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File 2005 tax return gov or IRS2Go. File 2005 tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File 2005 tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File 2005 tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File 2005 tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File 2005 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File 2005 tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File 2005 tax return gov. File 2005 tax return 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 2005 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2005 tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File 2005 tax return AARP offers the Tax-Aide counseling program as part of the TCE program. File 2005 tax return Visit AARP's website to find the nearest Tax-Aide location. File 2005 tax return Research your tax questions. File 2005 tax return Search publications and instructions by topic or keyword. File 2005 tax return Read the Internal Revenue Code, regulations, or other official guidance. File 2005 tax return Read Internal Revenue Bulletins. File 2005 tax return Sign up to receive local and national tax news by email. File 2005 tax return Phone. File 2005 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File 2005 tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File 2005 tax return 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 2005 tax return Call to locate the nearest volunteer help site, 1-800-906-9887. File 2005 tax return 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 2005 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2005 tax return Most VITA and TCE sites offer free electronic filing. File 2005 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 2005 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 2005 tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File 2005 tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File 2005 tax return 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 2005 tax return 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 2005 tax return 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 2005 tax return 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 2005 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 2005 tax return 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 2005 tax return You should receive your order within 10 business days. File 2005 tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File 2005 tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File 2005 tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File 2005 tax return Call to ask tax questions, 1-800-829-1040. File 2005 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 2005 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 2005 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File 2005 tax return gsa. File 2005 tax return gov/fedrelay. File 2005 tax return Walk-in. File 2005 tax return You can find a selection of forms, publications and services — in-person, face-to-face. File 2005 tax return Products. File 2005 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2005 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2005 tax return Services. File 2005 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. File 2005 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2005 tax return 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 2005 tax return No appointment is necessary—just walk in. File 2005 tax return Before visiting, check www. File 2005 tax return irs. File 2005 tax return gov/localcontacts for hours of operation and services provided. File 2005 tax return Mail. File 2005 tax return You can send your order for forms, instructions, and publications to the address below. File 2005 tax return You should receive a response within 10 business days after your request is received. File 2005 tax return  Internal Revenue Service 1201 N. File 2005 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File 2005 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2005 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 2005 tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File 2005 tax return 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 2005 tax return You face (or your business is facing) an immediate threat of adverse action. File 2005 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 2005 tax return   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 2005 tax return Here's why we can help: TAS is an independent organization within the IRS. File 2005 tax return Our advocates know how to work with the IRS. File 2005 tax return Our services are free and tailored to meet your needs. File 2005 tax return We have offices in every state, the District of Columbia, and Puerto Rico. File 2005 tax return 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 2005 tax return irs. File 2005 tax return gov/advocate, or call us toll-free at 1-877-777-4778. File 2005 tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 2005 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 2005 tax return irs. File 2005 tax return gov/sams. File 2005 tax return Low Income Taxpayer Clinics. File 2005 tax return   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 2005 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 2005 tax return Visit www. File 2005 tax return TaxpayerAdvocate. File 2005 tax return irs. File 2005 tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 2005 tax return Prev  Up  Next   Home   More Online Publications