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File State Tax Returns

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File State Tax Returns

File state tax returns Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. File state tax returns Tax-free exchange of rental property occasionally used for personal purposes. File state tax returns Ordering forms and publications. File state tax returns Tax questions. File state tax returns Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. File state tax returns irs. File state tax returns gov/pub527. File state tax returns What's New Net Investment Income Tax (NIIT). File state tax returns  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). File state tax returns NIIT is a 3. File state tax returns 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. File state tax returns Net investment income may include rental income and other income from passive activities. File state tax returns Use Form 8960, Net Investment Income Tax, to figure this tax. File state tax returns For more information on NIIT, go to IRS. File state tax returns gov and enter “Net Investment Income Tax” in the search box. File state tax returns Reminders Photographs of missing children. File state tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File state tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File state tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File state tax returns Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. File state tax returns In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. File state tax returns First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. File state tax returns We will look at types of income and when each is reported, and at types of expenses and which are deductible. File state tax returns Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. File state tax returns Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. File state tax returns Special rental situations are grouped together in chapter 4. File state tax returns These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. File state tax returns Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. File state tax returns Sale or exchange of rental property. File state tax returns   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. File state tax returns Sale of main home used as rental property. File state tax returns   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. File state tax returns Tax-free exchange of rental property occasionally used for personal purposes. File state tax returns   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. File state tax returns   For information on the qualifying use standards, see Rev. File state tax returns Proc. File state tax returns 2008–16, 2008 IRB 547, at http://www. File state tax returns irs. File state tax returns gov/irb/2008-10_IRB/ar12. File state tax returns html . File state tax returns For more information on like-kind exchanges, see chapter 1 of Publication 544. File state tax returns Comments and suggestions. File state tax returns   We welcome your comments about this publication and your suggestions for future editions. File state tax returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File state tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File state tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File state tax returns   You can send your comments from www. File state tax returns irs. File state tax returns gov/formspubs/. File state tax returns Click on “More Information” and then on “Comment on Tax Forms and Publications”. File state tax returns   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File state tax returns Ordering forms and publications. File state tax returns   Visit www. File state tax returns irs. File state tax returns gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File state tax returns Internal Revenue Service 1201 N. File state tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File state tax returns   If you have a tax question, check the information available on IRS. File state tax returns gov or call 1-800-829-1040. File state tax returns We cannot answer tax questions sent to either of the above addresses. File state tax returns Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. File state tax returns Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Individual Tax Statistics

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Here you will find links to various studies relating to the individual taxpayer.

 

Individual Income Tax Numerous studies which provide statistics on income, deductions, tax, and credits reported on individual Form 1040 income tax returns and associated schedules are available in this area. Find statistics on high income tax returns, income tax rates, nonfarm sole proprietorships, data by geographic areas, and more...

Estate Tax

Estate Tax Statistics OneSheet

This annual study includes information on gross estate and its composition, deductions, and tax; and information on the age, sex, and marital status of decedents. Basic estate tax return data by year in which returns are filed are produced each year. Also included are data on nonresident aliens who had more than $60,000 of assets in the United States. These data come from taxpayers filing Form 706.
International Numerous studies which provide statistics on the individual taxpayer in the international context. Find statistics on foreign recipients of U.S. income, foreign trusts, individual foreign earned income and the foreign tax credit, international boycotts and nonresident alien estate tax returns. These data come from taxpayers filing Forms 706-NA, 1042-S, 1116, 2555, 3520, 5713 and more.
Personal Wealth This periodic study provides estimates of personal wealth of top wealth holders that are generated from estate tax return data using the "estate multiplier" technique, in conjunction with both filing-year and year-of-death estate databases.

Income from Trusts and Estates

Snapshot of Estate and Trust Income Tax Statistics

The U.S. Income Tax Return for Estates and Trusts (Form 1041) is used to report the income, deductions, gains, and losses of estates and trusts, as well as distributions to beneficiaries and income tax liability. Entities are classified into types based on their purpose.  

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The File State Tax Returns

File state tax returns Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. File state tax returns Reporting Tips to Your EmployerElectronic tip statement. File state tax returns Final report. File state tax returns 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 state tax returns   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. File state tax returns How to keep a daily tip record. File state tax returns   There are two ways to keep a daily tip record. File state tax returns You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. File state tax returns You should keep your daily tip record with your tax or other personal records. File state tax returns You must keep your records for as long as they are important for administration of the federal tax law. File state tax returns 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 state tax returns    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. File state tax returns 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 state tax returns Publication 1244 is also available at www. File state tax returns irs. File state tax returns gov/pub1244. File state tax returns Publication 1244 includes a 1-year supply of Form 4070A. File state tax returns Each day, write in the information asked for on the form. File state tax returns A filled-in Form 4070A is shown on the following page. File state tax returns   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. File state tax returns Although you do not report these tips to your employer, you must report them on your tax return. File state tax returns   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). File state tax returns Then, each workday, write the date and the following information. File state tax returns Cash tips you get directly from customers or from other employees. File state tax returns Tips from credit and debit card charge customers that your employer pays you. File state tax returns The value of any noncash tips you get, such as tickets, passes, or other items of value. File state tax returns The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. File state tax returns Please click here for the text description of the image. File state tax returns Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. File state tax returns   You can use an electronic system provided by your employer to record your daily tips. File state tax returns If you do, you must receive and keep a paper copy of this record. File state tax returns Service charges. File state tax returns    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. File state tax returns This is part of your wages, not a tip. File state tax returns 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 state tax returns See examples below. File state tax returns Example 1. File state tax returns Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. File state tax returns Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. File state tax returns Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. File state tax returns Do not include the 18% charge in your tip diary. File state tax returns Service charges that are paid to you are considered wages, not tips. File state tax returns Example 2. File state tax returns Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. File state tax returns 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 state tax returns Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. File state tax returns Be sure to include this amount in your tip diary. File state tax returns Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. File state tax returns Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. File state tax returns   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). File state tax returns What tips to report. File state tax returns   Report to your employer only cash, check, and debit and credit card tips you receive. File state tax returns   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. File state tax returns   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File state tax returns Do not report to your employer any portion of the tips you receive that you pass on to other employees. File state tax returns However, you must report tips you receive from other employees. File state tax returns   Do not report the value of any noncash tips, such as tickets or passes, to your employer. File state tax returns You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. File state tax returns How to report. File state tax returns   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 state tax returns Fill in the information asked for on the form, sign and date the form, and give it to your employer. File state tax returns A sample filled-in Form 4070 is shown above. File state tax returns To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. File state tax returns   If you do not use Form 4070, give your employer a statement with the following information. File state tax returns Your name, address, and social security number. File state tax returns Your employer's name, address, and business name (if it is different from your employer's name). File state tax returns The month (or the dates of any shorter period) in which you received tips. File state tax returns The total tips required to be reported for that period. File state tax returns You must sign and date the statement. File state tax returns Be sure to keep a copy with your tax or other personal records. File state tax returns   Your employer may require you to report your tips more than once a month. File state tax returns However, the statement cannot cover a period of more than 1 calendar month. File state tax returns Electronic tip statement. File state tax returns   Your employer can have you furnish your tip statements electronically. File state tax returns When to report. File state tax returns   Give your report for each month to your employer by the 10th of the next month. File state tax returns If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. File state tax returns Example. File state tax returns You must report your tips received in September 2014 by October 10, 2014. File state tax returns Final report. File state tax returns   If your employment ends during the month, you can report your tips when your employment ends. File state tax returns Penalty for not reporting tips. File state tax returns   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. File state tax returns (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. File state tax returns ) The penalty amount is in addition to the taxes you owe. File state tax returns   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. File state tax returns To do so, attach a statement to your return explaining why you did not report them. File state tax returns Giving your employer money for taxes. File state tax returns   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. File state tax returns If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. File state tax returns   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 state tax returns All taxes on your regular pay. File state tax returns Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. File state tax returns Federal, state, and local income taxes on your reported tips. File state tax returns    Any taxes that remain unpaid can be collected by your employer from your next paycheck. File state tax returns If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. File state tax returns See Publication 505, Tax Withholding and Estimated Tax, for more information. File state tax returns    Uncollected taxes. File state tax returns 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 state tax returns These uncollected taxes will be shown on your 2013 Form W-2. File state tax returns 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 state tax returns Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. File state tax returns The program was developed to help employees and employers understand and meet their tip reporting responsibilities. File state tax returns There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). File state tax returns 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 state tax returns For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. File state tax returns irs. File state tax returns gov/pub/irs-irbs/irb01-02. File state tax returns pdf. File state tax returns If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. File state tax returns See Revenue Procedure 2007-32, 2007-22 I. File state tax returns R. File state tax returns B. File state tax returns 1322, available at www. File state tax returns irs. File state tax returns gov/pub/irs-irbs/irb07_22. File state tax returns pdf. File state tax returns Your employer can provide you with a copy of any applicable agreement. File state tax returns To find out more about these agreements, visit IRS. File state tax returns gov and enter “restaurant tip reporting” in the search box. File state tax returns You may also call 1-800-829-4933, visit www. File state tax returns irs. File state tax returns gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. File state tax returns Program@irs. File state tax returns gov and request information on this program. File state tax returns Reporting Tips on Your Tax Return How to report tips. File state tax returns   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 state tax returns What tips to report. File state tax returns   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. File state tax returns 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 state tax returns Add to the amount in box 1 only the tips you did not report to your employer. File state tax returns   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 state tax returns Do not include the amount of these tips on your 2013 tax return. File state tax returns Instead, include them on your 2014 tax return. File state tax returns 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 state tax returns Although these tips were received in 2012, you must report them on your 2013 tax return. File state tax returns   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File state tax returns Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. File state tax returns However, you must report tips you receive from other employees. File state tax returns    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. File state tax returns    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. File state tax returns   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. File state tax returns Cash and charge tips you received that totaled less than $20 for any month. File state tax returns The value of noncash tips, such as tickets, passes, or other items of value. File state tax returns Example. File state tax returns Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. File state tax returns Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. File state tax returns He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. File state tax returns Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. File state tax returns He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. File state tax returns Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. File state tax returns    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. File state tax returns To report these taxes, you must file a return even if you would not otherwise have to file. File state tax returns You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. File state tax returns (You cannot file Form 1040EZ or Form 1040A. File state tax returns )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. File state tax returns Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. File state tax returns Use Form 8959 to figure Additional Medicare Tax. File state tax returns If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. File state tax returns To get railroad retirement credit, you must report tips to your employer. File state tax returns Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. File state tax returns    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. File state tax returns For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. File state tax returns   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 state tax returns You must report these amounts as additional tax on your return. File state tax returns   If you worked in the U. File state tax returns S. File state tax returns 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 state tax returns If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. File state tax returns Unlike the uncollected portion of the regular (1. File state tax returns 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. File state tax returns   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. File state tax returns 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 state tax returns See the instructions for the appropriate form and line number indicated, and Form 8959. File state tax returns (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. File state tax returns ) Self-employed persons. File state tax returns    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. File state tax returns See Publication 334, Tax Guide for Small Business, for more information on reporting business income. File state tax returns Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. File state tax returns They are not included in box 1 with your wages and reported tips. File state tax returns If box 8 is blank, this discussion does not apply to you. File state tax returns What are allocated tips. File state tax returns   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. File state tax returns Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. File state tax returns No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. File state tax returns How were your allocated tips figured. File state tax returns   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). File state tax returns Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. File state tax returns For information about the exact allocation method used, ask your employer. File state tax returns Must you report your allocated tips on your tax return. File state tax returns   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 state tax returns 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 state tax returns Add to the amount in box 1 only the tips you did not report to your employer as required. File state tax returns This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. File state tax returns   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. File state tax returns How to report allocated tips. File state tax returns   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 state tax returns (You cannot file Form 1040A or Form 1040EZ). File state tax returns    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 state tax returns Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. File state tax returns See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. File state tax returns How to request an approved lower rate. File state tax returns   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 state tax returns Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. File state tax returns The petition must include specific information about the establishment that will justify the lower rate. File state tax returns A user fee must be paid with the petition. File state tax returns    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 state tax returns The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. File state tax returns 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 state tax returns   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 state tax returns How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File state tax returns 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 state tax returns Free help with your tax return. File state tax returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. File state tax returns 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 state tax returns The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File state tax returns 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 state tax returns Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File state tax returns To find the nearest VITA or TCE site, visit IRS. File state tax returns gov or call 1-800-906-9887. File state tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. File state tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. 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File state tax returns AARP offers the Tax-Aide counseling program as part of the TCE program. File state tax returns Visit AARP's website to find the nearest Tax-Aide location. File state tax returns Research your tax questions. File state tax returns Search publications and instructions by topic or keyword. File state tax returns Read the Internal Revenue Code, regulations, or other official guidance. File state tax returns Read Internal Revenue Bulletins. File state tax returns Sign up to receive local and national tax news by email. File state tax returns Phone. File state tax returns You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File state tax returns Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 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File state tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File state tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File state tax returns Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File state tax returns The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File state tax returns 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 state tax returns 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. 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File state tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File state tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File state tax returns Services. File state tax returns You can walk in to your local TAC most business days for personal, face-to-face tax help. File state tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File state tax returns 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 state tax returns No appointment is necessary—just walk in. File state tax returns Before visiting, check www. File state tax returns irs. File state tax returns gov/localcontacts for hours of operation and services provided. File state tax returns Mail. File state tax returns You can send your order for forms, instructions, and publications to the address below. File state tax returns You should receive a response within 10 business days after your request is received. File state tax returns  Internal Revenue Service 1201 N. File state tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File state tax returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File state tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File state tax returns What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File state tax returns 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 state tax returns You face (or your business is facing) an immediate threat of adverse action. File state tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File state tax returns   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 state tax returns Here's why we can help: TAS is an independent organization within the IRS. File state tax returns Our advocates know how to work with the IRS. File state tax returns Our services are free and tailored to meet your needs. File state tax returns We have offices in every state, the District of Columbia, and Puerto Rico. File state tax returns 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 state tax returns irs. File state tax returns gov/advocate, or call us toll-free at 1-877-777-4778. File state tax returns How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File state tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File state tax returns irs. File state tax returns gov/sams. File state tax returns Low Income Taxpayer Clinics. File state tax returns   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 state tax returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File state tax returns Visit www. File state tax returns TaxpayerAdvocate. File state tax returns irs. File state tax returns gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File state tax returns Prev  Up  Next   Home   More Online Publications