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H&r block free 10. H&r block free   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. H&r block free S. H&r block free Tax LawCertification. H&r block free Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. H&r block free S. H&r block free income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. H&r block free S. H&r block free tax law. H&r block free Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. H&r block free S. H&r block free tax law. H&r block free The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. H&r block free Other U. H&r block free S. H&r block free income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. H&r block free The proper treatment of this kind of income (interest, dividends, etc. H&r block free ) is discussed earlier in this publication. H&r block free Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. H&r block free The income of U. H&r block free S. H&r block free citizens and resident aliens working for foreign governments usually is not exempt. H&r block free However, in a few instances, the income of a U. H&r block free S. H&r block free citizen with dual citizenship may qualify. H&r block free Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. H&r block free Exemption Under U. H&r block free S. H&r block free Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. H&r block free S. H&r block free tax law. H&r block free The exemption under U. H&r block free S. H&r block free tax law applies only to current employees and not to former employees. H&r block free Pensions received by former employees living in the United States do not qualify for the exemption discussed here. H&r block free Employees of foreign governments. H&r block free   If you are not a U. H&r block free S. H&r block free citizen, or if you are a U. H&r block free S. H&r block free citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. H&r block free S. H&r block free tax if you perform services similar to those performed by U. H&r block free S. H&r block free government employees in that foreign country and that foreign government grants an equivalent exemption to U. H&r block free S. H&r block free government employees. H&r block free Certification. H&r block free   To qualify for the exemption under U. H&r block free S. H&r block free tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. H&r block free S. H&r block free government employees performing similar services in its country or you must establish those facts. H&r block free However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. H&r block free Employees of international organizations. H&r block free   If you work for an international organization in the United States and you are not a U. H&r block free S. H&r block free citizen (or you are a U. H&r block free S. H&r block free citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. H&r block free S. H&r block free tax. H&r block free However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. H&r block free   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. H&r block free   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. H&r block free   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. H&r block free   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). H&r block free The exemption is also denied when a foreign country does not allow similar exemptions to U. H&r block free S. H&r block free citizens. H&r block free Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. H&r block free Aliens who keep immigrant status. H&r block free   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. H&r block free S. H&r block free tax under U. H&r block free S. H&r block free tax law from the date of filing the waiver with the Attorney General. H&r block free   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. H&r block free You are exempt from U. H&r block free S. H&r block free tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. H&r block free You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. H&r block free S. H&r block free income tax. H&r block free Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). H&r block free . H&r block free   For more information about a specific foreign country or international organization, send an email to embassy@irs. H&r block free gov. H&r block free Prev  Up  Next   Home   More Online Publications
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H&r block free Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. H&r block free Reporting Tips to Your EmployerElectronic tip statement. H&r block free Final report. H&r block free 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. H&r block free   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. H&r block free How to keep a daily tip record. H&r block free   There are two ways to keep a daily tip record. H&r block free 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. H&r block free You should keep your daily tip record with your tax or other personal records. H&r block free You must keep your records for as long as they are important for administration of the federal tax law. H&r block free For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. H&r block free    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. H&r block free 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. H&r block free Publication 1244 is also available at www. H&r block free irs. H&r block free gov/pub1244. H&r block free Publication 1244 includes a 1-year supply of Form 4070A. H&r block free Each day, write in the information asked for on the form. H&r block free A filled-in Form 4070A is shown on the following page. H&r block free   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. H&r block free Although you do not report these tips to your employer, you must report them on your tax return. H&r block free   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). H&r block free Then, each workday, write the date and the following information. H&r block free Cash tips you get directly from customers or from other employees. H&r block free Tips from credit and debit card charge customers that your employer pays you. H&r block free The value of any noncash tips you get, such as tickets, passes, or other items of value. H&r block free 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. H&r block free Please click here for the text description of the image. H&r block free Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. H&r block free   You can use an electronic system provided by your employer to record your daily tips. H&r block free If you do, you must receive and keep a paper copy of this record. H&r block free Service charges. H&r block free    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. H&r block free This is part of your wages, not a tip. H&r block free 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. H&r block free See examples below. H&r block free Example 1. H&r block free Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. H&r block free 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. H&r block free Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. H&r block free Do not include the 18% charge in your tip diary. H&r block free Service charges that are paid to you are considered wages, not tips. H&r block free Example 2. H&r block free Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. H&r block free 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. H&r block free Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. H&r block free Be sure to include this amount in your tip diary. H&r block free Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. H&r block free Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. H&r block free   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). H&r block free What tips to report. H&r block free   Report to your employer only cash, check, and debit and credit card tips you receive. H&r block free   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. H&r block free   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. H&r block free Do not report to your employer any portion of the tips you receive that you pass on to other employees. H&r block free However, you must report tips you receive from other employees. H&r block free   Do not report the value of any noncash tips, such as tickets or passes, to your employer. H&r block free You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. H&r block free How to report. H&r block free   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. H&r block free Fill in the information asked for on the form, sign and date the form, and give it to your employer. H&r block free A sample filled-in Form 4070 is shown above. H&r block free To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. H&r block free   If you do not use Form 4070, give your employer a statement with the following information. H&r block free Your name, address, and social security number. H&r block free Your employer's name, address, and business name (if it is different from your employer's name). H&r block free The month (or the dates of any shorter period) in which you received tips. H&r block free The total tips required to be reported for that period. H&r block free You must sign and date the statement. H&r block free Be sure to keep a copy with your tax or other personal records. H&r block free   Your employer may require you to report your tips more than once a month. H&r block free However, the statement cannot cover a period of more than 1 calendar month. H&r block free Electronic tip statement. H&r block free   Your employer can have you furnish your tip statements electronically. H&r block free When to report. H&r block free   Give your report for each month to your employer by the 10th of the next month. H&r block free 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. H&r block free Example. H&r block free You must report your tips received in September 2014 by October 10, 2014. H&r block free Final report. H&r block free   If your employment ends during the month, you can report your tips when your employment ends. H&r block free Penalty for not reporting tips. H&r block free   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. H&r block free (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. H&r block free ) The penalty amount is in addition to the taxes you owe. H&r block free   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. H&r block free To do so, attach a statement to your return explaining why you did not report them. H&r block free Giving your employer money for taxes. H&r block free   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. H&r block free If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. H&r block free   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. H&r block free All taxes on your regular pay. H&r block free Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. H&r block free Federal, state, and local income taxes on your reported tips. H&r block free    Any taxes that remain unpaid can be collected by your employer from your next paycheck. H&r block free If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. H&r block free See Publication 505, Tax Withholding and Estimated Tax, for more information. H&r block free    Uncollected taxes. H&r block free 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. H&r block free These uncollected taxes will be shown on your 2013 Form W-2. H&r block free 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. H&r block free Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. H&r block free The program was developed to help employees and employers understand and meet their tip reporting responsibilities. H&r block free There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). H&r block free 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. H&r block free For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. H&r block free irs. H&r block free gov/pub/irs-irbs/irb01-02. H&r block free pdf. H&r block free If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. H&r block free See Revenue Procedure 2007-32, 2007-22 I. H&r block free R. H&r block free B. H&r block free 1322, available at www. H&r block free irs. H&r block free gov/pub/irs-irbs/irb07_22. H&r block free pdf. H&r block free Your employer can provide you with a copy of any applicable agreement. H&r block free To find out more about these agreements, visit IRS. H&r block free gov and enter “restaurant tip reporting” in the search box. H&r block free You may also call 1-800-829-4933, visit www. H&r block free irs. H&r block free gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. H&r block free Program@irs. H&r block free gov and request information on this program. H&r block free Reporting Tips on Your Tax Return How to report tips. H&r block free   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. H&r block free What tips to report. H&r block free   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. H&r block free 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. H&r block free Add to the amount in box 1 only the tips you did not report to your employer. H&r block free   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. H&r block free Do not include the amount of these tips on your 2013 tax return. H&r block free Instead, include them on your 2014 tax return. H&r block free 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. H&r block free Although these tips were received in 2012, you must report them on your 2013 tax return. H&r block free   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. H&r block free Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. H&r block free However, you must report tips you receive from other employees. H&r block free    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. H&r block free    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. H&r block free   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. H&r block free Cash and charge tips you received that totaled less than $20 for any month. H&r block free The value of noncash tips, such as tickets, passes, or other items of value. H&r block free Example. H&r block free 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. H&r block free 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. H&r block free 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. H&r block free Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. H&r block free He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. H&r block free Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. H&r block free    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. H&r block free To report these taxes, you must file a return even if you would not otherwise have to file. H&r block free You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. H&r block free (You cannot file Form 1040EZ or Form 1040A. H&r block free )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. H&r block free Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. H&r block free Use Form 8959 to figure Additional Medicare Tax. H&r block free If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. H&r block free To get railroad retirement credit, you must report tips to your employer. H&r block free Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. H&r block free    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. H&r block free For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. H&r block free   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). H&r block free You must report these amounts as additional tax on your return. H&r block free   If you worked in the U. H&r block free S. H&r block free 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. H&r block free If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. H&r block free Unlike the uncollected portion of the regular (1. H&r block free 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. H&r block free   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. H&r block free 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. H&r block free See the instructions for the appropriate form and line number indicated, and Form 8959. H&r block free (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. H&r block free ) Self-employed persons. H&r block free    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. H&r block free See Publication 334, Tax Guide for Small Business, for more information on reporting business income. H&r block free Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. H&r block free They are not included in box 1 with your wages and reported tips. H&r block free If box 8 is blank, this discussion does not apply to you. H&r block free What are allocated tips. H&r block free   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. H&r block free 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. H&r block free No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. H&r block free How were your allocated tips figured. H&r block free   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). H&r block free 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. H&r block free For information about the exact allocation method used, ask your employer. H&r block free Must you report your allocated tips on your tax return. H&r block free   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. H&r block free 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. H&r block free Add to the amount in box 1 only the tips you did not report to your employer as required. H&r block free 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. H&r block free   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. H&r block free How to report allocated tips. H&r block free   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. H&r block free (You cannot file Form 1040A or Form 1040EZ). H&r block free    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. H&r block free Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. H&r block free 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. H&r block free How to request an approved lower rate. H&r block free   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. H&r block free Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. H&r block free The petition must include specific information about the establishment that will justify the lower rate. H&r block free A user fee must be paid with the petition. H&r block free    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). H&r block free The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. H&r block free 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. H&r block free   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. H&r block free How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. H&r block free 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. H&r block free Free help with your tax return. H&r block free   Free help in preparing your return is available nationwide from IRS-certified volunteers. H&r block free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. H&r block free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H&r block free 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. H&r block free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H&r block free To find the nearest VITA or TCE site, visit IRS. H&r block free gov or call 1-800-906-9887. H&r block free   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block free To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block free aarp. H&r block free org/money/taxaide or call 1-888-227-7669. H&r block free   For more information on these programs, go to IRS. H&r block free gov and enter “VITA” in the search box. H&r block free Internet. H&r block free IRS. H&r block free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. H&r block free Apply for an Employer Identification Number (EIN). H&r block free Go to IRS. H&r block free gov and enter Apply for an EIN in the search box. H&r block free Request an Electronic Filing PIN by going to IRS. H&r block free gov and entering Electronic Filing PIN in the search box. H&r block free Check the status of your 2013 refund with Where's My Refund? Go to IRS. H&r block free 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. H&r block free 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. H&r block free Check the status of your amended return. H&r block free Go to IRS. H&r block free gov and enter Where's My Amended Return in the search box. H&r block free Download forms, instructions, and publications, including some accessible versions. H&r block free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. H&r block free gov or IRS2Go. H&r block free Tax return and tax account transcripts are generally available for the current year and past three years. H&r block free Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block free gov. H&r block free 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. H&r block free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block free gov. H&r block free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. H&r block free gov or IRS2Go. H&r block free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. H&r block free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. H&r block free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. H&r block free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. H&r block free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r block free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. H&r block free gov. H&r block free 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. H&r block free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H&r block free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. H&r block free AARP offers the Tax-Aide counseling program as part of the TCE program. H&r block free Visit AARP's website to find the nearest Tax-Aide location. H&r block free Research your tax questions. H&r block free Search publications and instructions by topic or keyword. H&r block free Read the Internal Revenue Code, regulations, or other official guidance. H&r block free Read Internal Revenue Bulletins. H&r block free Sign up to receive local and national tax news by email. H&r block free Phone. H&r block free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r block free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. H&r block free 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. H&r block free Call to locate the nearest volunteer help site, 1-800-906-9887. H&r block free 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. H&r block free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H&r block free Most VITA and TCE sites offer free electronic filing. H&r block free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r block free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H&r block free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. H&r block free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. H&r block free 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. H&r block free 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. H&r block free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. H&r block free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r block free 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). H&r block free You should receive your order within 10 business days. H&r block free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. H&r block free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. H&r block free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. H&r block free Call to ask tax questions, 1-800-829-1040. H&r block free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r block free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r block free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. H&r block free gsa. H&r block free gov/fedrelay. H&r block free Walk-in. H&r block free You can find a selection of forms, publications and services — in-person, face-to-face. H&r block free Products. H&r block free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block free Services. H&r block free You can walk in to your local TAC most business days for personal, face-to-face tax help. H&r block free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block free 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. H&r block free No appointment is necessary—just walk in. H&r block free Before visiting, check www. H&r block free irs. H&r block free gov/localcontacts for hours of operation and services provided. H&r block free Mail. H&r block free You can send your order for forms, instructions, and publications to the address below. H&r block free You should receive a response within 10 business days after your request is received. H&r block free  Internal Revenue Service 1201 N. H&r block free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. H&r block free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r block free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. H&r block free 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. H&r block free You face (or your business is facing) an immediate threat of adverse action. H&r block free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H&r block free   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. H&r block free Here's why we can help: TAS is an independent organization within the IRS. H&r block free Our advocates know how to work with the IRS. H&r block free Our services are free and tailored to meet your needs. H&r block free We have offices in every state, the District of Columbia, and Puerto Rico. H&r block free 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. H&r block free irs. H&r block free gov/advocate, or call us toll-free at 1-877-777-4778. H&r block free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r block free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. H&r block free irs. H&r block free gov/sams. H&r block free Low Income Taxpayer Clinics. H&r block free   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. H&r block free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H&r block free Visit www. H&r block free TaxpayerAdvocate. H&r block free irs. H&r block free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block free Prev  Up  Next   Home   More Online Publications