-
Services
BackServices
-
-
Find Government Jobs
Change of Address
-
-
-
Get It Done Online
-
-
Blog
Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.
1. Get Answers
Your online questions are customized to your unique tax situation.
2. Maximize your Refund
Find tax credits for everything from school tuition to buying a hybri
3. E-File for FREE
E-file free with direct deposit to get your refund in as few as 7 days.
Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.
FREE audit support and representation from an enrolled agent – NEW and only from H&R Block
© 2010 - 2018 State Income Tax Return
State Income Tax Return
2012 FreetaxusaE File 2012 Tax ReturnTax Credit For MilitaryWhere Can I File My State And Federal Taxes For FreeHow To Amend A Tax ReturnTax Forms 1040Irs Tax Forms 20112012 Form 1040a InstructionsIrs Form 1040How To File An Amended Tax Return For 2011 TurbotaxTax Return For Students 2011Www H&r Block At HomeCan Tax Form 1040x Be Filed OnlineTurbo Tax MilitaryEfile State Income TaxAmend A 2011 Tax ReturnAmended Tax Return For 2010Www H&r BlockHow To Ammend 2010 Tax ReturnTax Preparation SoftwarePartnership Tax SoftwareH&r Block CouponsFreetaxFree Federal & State E-fileEz Form2012 Tax Software DownloadsEz Form2012 1040 FormIrs Ez FormEz Form Online2010 Federal Tax Forms And Instructions2010 Federal Tax FormsFreefilefillableformsFree 2007 Tax Filing2011 1040aForm 1040xH&r Block At Home Free EditionWhere Can I File My State Taxes For Free1040x Electronically FileFiling State Income TaxesState Income Tax Return
State income tax return 6. State income tax return Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. State income tax return Reporting Tips to Your EmployerElectronic tip statement. State income tax return Final report. State income tax return Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. State income tax return All tips you receive are income and are subject to federal income tax. State income tax return 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. State income tax return The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. State income tax return Reporting your tip income correctly is not difficult. State income tax return You must do three things. State income tax return Keep a daily tip record. State income tax return Report tips to your employer. State income tax return Report all your tips on your income tax return. State income tax return 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. State income tax return This chapter will also show you how to treat allocated tips. State income tax return For information on special tip programs and agreements, see Publication 531. State income tax return 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. State income tax return You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. State income tax return How to keep a daily tip record. State income tax return There are two ways to keep a daily tip record. State income tax return You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. State income tax return You should keep your daily tip record with your tax or other personal records. State income tax return You must keep your records for as long as they are important for administration of the federal tax law. State income tax return For information on how long to keep records, see How long to keep records in chapter 1. State income tax return If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. State income tax return To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. State income tax return Also, Publication 1244 is available online at www. State income tax return irs. State income tax return gov/pub/irs-pdf/p1244. State income tax return pdf. State income tax return Publication 1244 includes a 1-year supply of Form 4070A. State income tax return Each day, write in the information asked for on the form. State income tax return In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. State income tax return Although you do not report these tips to your employer, you must report them on your tax return. State income tax return If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). State income tax return Then, each workday, write the date and the following information. State income tax return Cash tips you get directly from customers or from other employees. State income tax return Tips from credit and debit card charge customers that your employer pays you. State income tax return The value of any noncash tips you get, such as tickets, passes, or other items of value. State income tax return The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. State income tax return Electronic tip record. State income tax return You can use an electronic system provided by your employer to record your daily tips. State income tax return If you do, you must receive and keep a paper copy of this record. State income tax return Service charges. State income tax return Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. State income tax return This is part of your wages, not a tip. State income tax return See examples below. State income tax return Example 1. State income tax return Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. State income tax return Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. State income tax return Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. State income tax return Do not include the 18% charge in your tip diary. State income tax return Service charges that are paid to you are considered wages, not tips. State income tax return Example 2. State income tax return Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. State income tax return 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. State income tax return Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. State income tax return Be sure to include this amount in your tip diary. State income tax return Reporting Tips to Your Employer Why report tips to your employer. State income tax return You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). State income tax return What tips to report. State income tax return Report to your employer only cash, check, and debit and credit card tips you receive. State income tax return If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. State income tax return If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. State income tax return Do not report to your employer any portion of the tips you receive that you pass on to other employees. State income tax return However, you must report tips you receive from other employees. State income tax return Do not report the value of any noncash tips, such as tickets or passes, to your employer. State income tax return You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. State income tax return How to report. State income tax return If your employer does not give you any other way to report tips, you can use Form 4070. State income tax return Fill in the information asked for on the form, sign and date the form, and give it to your employer. State income tax return To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. State income tax return If you do not use Form 4070, give your employer a statement with the following information. State income tax return Your name, address, and social security number. State income tax return Your employer's name, address, and business name (if it is different from your employer's name). State income tax return The month (or the dates of any shorter period) in which you received tips. State income tax return The total tips required to be reported for that period. State income tax return You must sign and date the statement. State income tax return Be sure to keep a copy with your tax or other personal records. State income tax return Your employer may require you to report your tips more than once a month. State income tax return However, the statement cannot cover a period of more than 1 calendar month. State income tax return Electronic tip statement. State income tax return Your employer can have you furnish your tip statements electronically. State income tax return When to report. State income tax return Give your report for each month to your employer by the 10th of the next month. State income tax return If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. State income tax return Example. State income tax return You must report your tips received in September 2014 by October 10, 2014. State income tax return Final report. State income tax return If your employment ends during the month, you can report your tips when your employment ends. State income tax return Penalty for not reporting tips. State income tax return If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. State income tax return (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. State income tax return ) The penalty amount is in addition to the taxes you owe. State income tax return You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. State income tax return To do so, attach a statement to your return explaining why you did not report them. State income tax return Giving your employer money for taxes. State income tax return Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. State income tax return If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. State income tax return 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. State income tax return All taxes on your regular pay. State income tax return Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. State income tax return Federal, state, and local income taxes on your reported tips. State income tax return Any taxes that remain unpaid can be collected by your employer from your next paycheck. State income tax return If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. State income tax return See Publication 505, Tax Withholding and Estimated Tax, for more information. State income tax return Uncollected taxes. State income tax return 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. State income tax return These uncollected taxes will be shown on your 2013 Form W-2. State income tax return See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. State income tax return Reporting Tips on Your Tax Return How to report tips. State income tax return Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. State income tax return What tips to report. State income tax return You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. State income tax return Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. State income tax return Add to the amount in box 1 only the tips you did not report to your employer. State income tax return If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. State income tax return If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. State income tax return If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. State income tax return Cash and charge tips you received that totaled less than $20 for any month. State income tax return The value of noncash tips, such as tickets, passes, or other items of value. State income tax return Example. State income tax return Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. State income tax return Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. State income tax return He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. State income tax return Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. State income tax return He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. State income tax return Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. State income tax return If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. State income tax return To report these taxes, you must file a return even if you would not otherwise have to file. State income tax return You must use Form 1040. State income tax return (You cannot file Form 1040EZ or Form 1040A. State income tax return ) Use Form 4137 to figure social security and Medicare taxes. State income tax return Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. State income tax return Use Form 8959 to figure Additional Medicare Tax. State income tax return If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. State income tax return To get railroad retirement credit, you must report tips to your employer. State income tax return Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. State income tax return You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. State income tax return For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. State income tax return 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). State income tax return You must report these amounts as additional tax on your return. State income tax return Unlike the uncollected portion of the regular (1. State income tax return 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. State income tax return To report these uncollected taxes, you must file a return even if you would not otherwise have to file. State income tax return You must report these taxes on Form 1040, line 60. State income tax return See the instructions for Form 1040, line 60. State income tax return (You cannot file Form 1040EZ or Form 1040A. State income tax return ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. State income tax return They are not included in box 1 with your wages and reported tips. State income tax return If box 8 is blank, this discussion does not apply to you. State income tax return What are allocated tips. State income tax return These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. State income tax return Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. State income tax return No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. State income tax return How were your allocated tips figured. State income tax return The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). State income tax return Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. State income tax return For information about the exact allocation method used, ask your employer. State income tax return Must you report your allocated tips on your tax return. State income tax return You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. State income tax return Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. State income tax return Add to the amount in box 1 only the tips you did not report to your employer. State income tax return This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. State income tax return See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. State income tax return How to report allocated tips. State income tax return 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. State income tax return (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. State income tax return ) 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. State income tax return Complete Form 4137, and include the allocated tips on line 1 of the form. State income tax return See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. State income tax return Prev Up Next Home More Online PublicationsState and Local Consumer Agencies in Ohio
Consumer Protection Offices
City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.
State Consumer Protection Offices
Ohio Attorney Generals Office
Website: Ohio Attorney Generals Office (Ohio attorney general website)
Address:
Ohio Attorney Generals Office
Consumer Protection Section
30 E. Broad St., 14th Floor
Columbus, OH 43215-3400
Phone Number: 614-466-4986
Toll-free: 1-800-282-0515
County Consumer Protection Offices
Summit County Office of Consumer Affairs
Website: Summit County Office of Consumer Affairs
Email: consumeraffairs@summitoh.net
Address:
Summit County Office of Consumer Affairs
175 S. Main St., Suite 209
Akron, OH 44308
Phone Number: 330-643-2879
Cuyahoga County Department of Consumer Affairs
Website: Cuyahoga County Department of Consumer Affairs
Address:
Cuyahoga County Department of Consumer Affairs
5398 1/2 Northfield Rd.
Maple Heights, OH 44137
Phone Number: 216-443-7035
Banking Authorities
The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.
Department of Commerce
Website: Department of Commerce
Email: webdfi@dfi.com.state.oh.us
Address:
Department of Commerce
Division of Financial Institutions
Consumer Complaints
77 S. High St., 21st Floor
Columbus, OH 43215-6120
Phone Number: 614-728-8400
Toll-free: 1-866-278-0003
TTY: 1-800-750-0750
Insurance Regulators
Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.
Department of Insurance
Website: Department of Insurance
Address:
Department of Insurance
Office of Consumer Affairs
50 W. Town St., 3rd Floor
Suite 300
Columbus, OH 43215
Phone Number: 614-644-2673
Toll-free:
1-800-686-1526
1-800-686-1527 (Fraud Hotline)
1-800-686-1527
(Fraud Hotline)
TTY: 614-644-3745
Securities Administrators
Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.
Department of Commerce
Website: Department of Commerce
Email: securitiesgeneral.questions@com.state.oh.us
Address:
Department of Commerce
Division of Securities
77 S. High St.
22nd Floor
Columbus, OH 43215-6131
Phone Number: 614-644-7381
Toll-free: 1-800-788-1194 (Investor Protection Hotline)
Utility Commissions
State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.
Consumers' Counsel
Website: Consumers' Counsel
Email: occ@occ.state.oh.us
Address:
Consumers' Counsel
10 W. Broad St., Suite 1800
Columbus, OH 43215-3485
Phone Number: 614-466-8574
Toll-free: 1-877-742-5622 (OH)
Public Utilities Commission
Website: Public Utilities Commission
Address:
Public Utilities Commission
180 E. Broad St.
Columbus, OH 43215
Phone Number: 614-466-3292
Toll-free: 1-800-686-7826 (OH)
TTY: 1-800-686-1570 (OH)