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Filing 1040ez Online

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Filing 1040ez Online

Filing 1040ez online Index Symbols 28% rate gain, Collectibles (28% rate) gain. Filing 1040ez online , Figuring 28% rate gain (line 11). Filing 1040ez online A Adjustments to income, defined, Adjustment to income. Filing 1040ez online Age 65 or older dependents, Both Earned and Unearned Income Aliens Individual taxpayer identification number (ITIN), Reminders Standard deduction, Standard Deduction of Zero Alternative minimum tax (AMT), Other Filing Requirements, Alternative minimum tax. Filing 1040ez online , Alternative Minimum Tax Assistance (see Tax help) B Blind dependents, filing requirements, Both Earned and Unearned Income C Capital gain distributions, Capital gain distributions. Filing 1040ez online Capital losses, Capital loss. Filing 1040ez online Child's earnings, Child's earnings. Filing 1040ez online Child's expenses, Child's expenses. Filing 1040ez online Child's return Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses. Filing 1040ez online Child's unearned income Tax on, Renewing an exemption from withholding. Filing 1040ez online Church, wages from, Other Filing Requirements Credits, reduced, Reduced deductions or credits. Filing 1040ez online D Deductible investment interest, Deductible investment interest. Filing 1040ez online Deductions, Deductions you cannot take. Filing 1040ez online Deductions, reduced, Reduced deductions or credits. Filing 1040ez online Dependents Exemption for, Standard Deduction of Zero Own exemption, Standard Deduction of Zero Social security numbers (SSNs) of, Reminders Divorced parents, reporting child's unearned income, Parents are divorced. Filing 1040ez online E Earned income, Earned Income Only, Both Earned and Unearned Income Education credit, recaptured, Other Filing Requirements Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election. Filing 1040ez online , Estimated tax, penalty, Penalty for underpayment of estimated tax. Filing 1040ez online Exemption Own exemption — dependent, Dependent's Own Exemption Exemption from withholding, Claiming exemption from withholding. Filing 1040ez online Extension of time to file, Extension of time to file. Filing 1040ez online F Figures (see Tables and figures) Figuring child's income, Penalty for underpayment of estimated tax. Filing 1040ez online Filing requirements, Part 1. Filing 1040ez online Rules for All Dependents, Should a Return Be Filed Even If Not Required? Form 1040 Schedule A, Directly connected. Filing 1040ez online Schedule J, Using Schedule J (Form 1040), for line 9 tax. Filing 1040ez online , Using Schedule J for line 15 tax. Filing 1040ez online Form 1040A Filled in example, Form 1099-DIV, Collectibles (28% rate) gain. Filing 1040ez online Form 2555, Child files Form 2555 or 2555-EZ. Filing 1040ez online , Parent files Form 2555 or 2555-EZ. Filing 1040ez online , Child files Form 2555 or 2555-EZ. Filing 1040ez online , Child files Form 2555 or 2555-EZ. Filing 1040ez online , Child files Form 2555 or 2555-EZ. Filing 1040ez online , Child files Form 2555 or 2555-EZ. Filing 1040ez online Form 2555-EZ, Child files Form 2555 or 2555-EZ. Filing 1040ez online , Parent files Form 2555 or 2555-EZ. Filing 1040ez online , Child files Form 2555 or 2555-EZ. Filing 1040ez online , Child files Form 2555 or 2555-EZ. Filing 1040ez online , Child files Form 2555 or 2555-EZ. Filing 1040ez online , Child files Form 2555 or 2555-EZ. Filing 1040ez online Form 2848, Designated as representative. Filing 1040ez online , How to request. Filing 1040ez online Form 6251, Alternative minimum tax. Filing 1040ez online , Limit on exemption amount (AMT). Filing 1040ez online Form 8615, Providing Parental Information (Form 8615, Lines A–C), Line 18 (Tax) Filled in example, Form 8814, How to make the election. Filing 1040ez online , Figuring Child's Income, Figuring Additional Tax Form W-4, Claiming exemption from withholding. Filing 1040ez online Free tax services, Free help with your tax return. Filing 1040ez online G Gift, income from property received as, Income from property received as a gift. Filing 1040ez online H Help (see Tax help) I Individual taxpayer identification numbers (ITINs), Reminders Investment interest, Deductible investment interest. Filing 1040ez online IRS notice sent to child, IRS notice. Filing 1040ez online Itemized deductions Directly connected, Directly connected. Filing 1040ez online J Joint return of parents, Which Parent's Return To Use L Life insurance, Other Filing Requirements Limit on exemption amount (AMT) Alternative Minimum Tax — Limit on exemption amount, Limit on exemption amount (AMT). Filing 1040ez online M Married parents filing separately, Parents are married. Filing 1040ez online Medicare tax, Other Filing Requirements Missing children, photographs of, Reminders N Net capital gain, Net capital gain. Filing 1040ez online Net unearned income, Line 5 (Net Unearned Income) P Parents Election (see Election to include child's income on parent's return) Which parent's return to use, Which Parent's Return To Use Penalty, estimated tax, Penalty for underpayment of estimated tax. Filing 1040ez online Publications (see Tax help) Q Qualified dividends, Qualified dividends. Filing 1040ez online , Qualified dividends. Filing 1040ez online R Recapture taxes, Other Filing Requirements Remarried custodial parent, reporting child's unearned income, Custodial parent remarried. Filing 1040ez online Remarried widowed parent, reporting child's unearned income, Widowed parent remarried. Filing 1040ez online Returns Filing even if not required, Should a Return Be Filed Even If Not Required? Parent's election to include child's income (see Election to include child's income on parent's return) Responsibility for child's return, Responsibility for Child's Return, Child's expenses. Filing 1040ez online Signing child's return, Signing the child's return. Filing 1040ez online Who must file, Filing Requirements, Should a Return Be Filed Even If Not Required? S Schedule D Tax Worksheet, Using the Schedule D Tax Worksheet for line 9 tax. Filing 1040ez online , Figuring 28% rate gain (line 11). Filing 1040ez online , Using the Schedule D Tax Worksheet for line 15 tax. Filing 1040ez online Section 1202 gain, Section 1202 gain. Filing 1040ez online Self-employed, filing requirements, Other Filing Requirements Separated parents, reporting child's unearned income, Parents not living together. Filing 1040ez online Signing child's return, Signing the child's return. Filing 1040ez online Social security numbers (SSNs) of dependents, Reminders Social security tax, Other Filing Requirements Standard deduction, Standard Deduction, Standard Deduction of Zero Worksheet for dependents (Worksheet 1), Worksheet 1. Filing 1040ez online Zero, Standard Deduction of Zero T Tables and figures Determining whether Form 8615 is required (Figure 2), Election to include child's income on parent's return (Figure 1), Filing requirements for dependents (Table 1), Table 1. Filing 1040ez online 2013 Filing Requirements for Dependents Tax help, How to request. Filing 1040ez online , How To Get Tax Help Tax on child's unearned income, Renewing an exemption from withholding. Filing 1040ez online Age requirement, Certain January 1 birthdays. Filing 1040ez online Figured on Form 8615, Tax for Certain Children Who Have Unearned Income Third party designee, Third party designee. Filing 1040ez online Tips not reported to employer, Other Filing Requirements Trust income, Trust income. Filing 1040ez online TTY/TDD information, How To Get Tax Help U Unearned income, Unearned Income Only, Both Earned and Unearned Income Defined, Unearned income defined. Filing 1040ez online Election to include child's income on parent's return (see Election to include child's income on parent's return) Tax on, Part 2. Filing 1040ez online Tax on Unearned Income of Certain Children Unrecaptured section 1250 gain, Unrecaptured section 1250 gain. Filing 1040ez online , Figuring unrecaptured section 1250 gain (line 11). Filing 1040ez online W Withholding, Withholding From Wages Worksheets Dependent's filing requirement, Both Earned and Unearned Income Form 8615 alternate worksheet, Line 1 (Unearned Income) Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Schedule D Tax, Figuring 28% rate gain (line 11). Filing 1040ez online Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1. Filing 1040ez online Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11). Filing 1040ez online Prev  Up     Home   More Online Publications
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1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Electronic Return Preparation and Filing Options
Everyone can e-file, and everyone can e-file Individual tax returns for free

Free Tax Return Preparation for You by Volunteers
The IRS Volunteer Income Tax Assistance and the Tax Counseling for the Elderly Programs offer free tax help for taxpayers who qualify.

Publication 501, Exemptions, Standard Deductions, and Filing Information
Your guide for basic information like filing status, exemptions and claiming the standard deduction.

Should I itemize?
You should itemize deductions if your total deductions are more than the standard deductions amount. Also, you should itemize if you do not qualify for the standard deduction.

Where to File Paper Tax Returns - With or Without a Payment
Filing addresses for businesses, tax professionals and individual taxpayers for use during calendar year 2014.

Need More Time To File Your 2013 Tax Return?
Find out how to request an automatic extension of time to file a U.S. individual income tax return. Remember, this is NOT an extension of time to pay.

Filing Past Due Tax Returns
Understand how to file past due returns.

Page Last Reviewed or Updated: 27-Mar-2014

The Filing 1040ez Online

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