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Free 1040ez Filing

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Free 1040ez Filing

Free 1040ez filing Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Free 1040ez filing However, you can still choose to use the previous carryback period. Free 1040ez filing You also can choose not to carry back an NOL and only carry it forward. Free 1040ez filing Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Free 1040ez filing The instructions for this form will be revised to reflect the new law. Free 1040ez filing Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Free 1040ez filing A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Free 1040ez filing Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Free 1040ez filing Other 2001 Changes Other changes are discussed in the following chapters. Free 1040ez filing Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Free 1040ez filing You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Free 1040ez filing This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Free 1040ez filing Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Free 1040ez filing Eligible educator. Free 1040ez filing   You are an eligible educator if, for the tax year, you meet the following requirements. Free 1040ez filing You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Free 1040ez filing You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Free 1040ez filing Qualified expenses. Free 1040ez filing   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Free 1040ez filing For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Free 1040ez filing   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Free 1040ez filing The interest on qualified U. Free 1040ez filing S. Free 1040ez filing savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Free 1040ez filing Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Free 1040ez filing This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Free 1040ez filing Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Free 1040ez filing Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Free 1040ez filing Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Free 1040ez filing Before 2003, the amounts were $200 and $400. Free 1040ez filing The same rule applies for the exclusion of employer-provided dependent care benefits. Free 1040ez filing For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Free 1040ez filing Prev  Up  Next   Home   More Online Publications
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Tax Information for Other Non-Profits

Life Cycle of an Exempt Organization
Links to helpful information about points of intersection between tax-exempt organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Requirements for Exemption
A brief description of the requirements for exemption under the Internal Revenue Code, other than section 501(c)(3).

Application for recognition of exemption
Procedures for applying for exemption under IRC section 501(c).

Exempt Organizations - Required Filings
Federal annual tax filings for tax-exempt organizations.

Solicitation Notice
A brief description of the solicitation notice requirements under IRC section 6113.

Proxy tax: Tax-exempt organization fails to notify members that dues are nondeductible lobbying/political expenditures
A description of the notice, reporting, and tax requirements for certain tax-exempt organizations that incur nondeductible lobbying and political expenditures.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Recent Items of Interest to Other Non-Profit Organizations
Recent items of interest to nonprofit organizations other than charitable organizations.

Tax-Exempt Organizations and Political Campaign Intervention
IRS materials on political campaign intervention by tax-exempt organizations.

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (Other than Charities)
A publication discussing activities that could jeopardize a tax-exempt organization's exempt status and identifying general compliance requirements on recordkeeping, reporting, and disclosure for exempt organizations.

Page Last Reviewed or Updated: 06-Mar-2014

The Free 1040ez Filing

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