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State Income Tax Return

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State 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. 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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

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County Consumer Protection Offices

Summit County Office of Consumer Affairs

Website: Summit County Office of Consumer Affairs

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

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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

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

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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

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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

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)

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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

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)

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The State Income Tax Return

State income tax return 11. State income tax return   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. State income tax return S. State income tax return Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. State income tax return This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. State income tax return You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. State income tax return These forms are discussed in this chapter. State income tax return To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . State income tax return If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. State income tax return Read Aliens Required To Obtain Sailing or Departure Permits . State income tax return Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. State income tax return Useful Items - You may want to see: Form (and Instructions) 1040-C U. State income tax return S. State income tax return Departing Alien Income Tax Return 2063 U. State income tax return S. State income tax return Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. State income tax return Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. State income tax return If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. State income tax return Category 1. State income tax return   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. State income tax return Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. State income tax return However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. State income tax return   The statement must be presented to an IRS office. State income tax return Category 2. State income tax return    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. State income tax return S. State income tax return tax under U. State income tax return S. State income tax return tax laws (described in chapter 10), and Who receive no other income from U. State income tax return S. State income tax return sources. State income tax return If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. State income tax return This is true even if your income is exempt from U. State income tax return S. State income tax return tax because of an income tax treaty, consular agreement, or international agreement. State income tax return Category 3. State income tax return   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. State income tax return S. State income tax return sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. State income tax return S. State income tax return Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. State income tax return S. State income tax return trade or business. State income tax return (See Interest Income in chapter 3. State income tax return ) Category 4. State income tax return   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. State income tax return S. State income tax return sources while in the United States under those visas, other than: Income from employment authorized by the U. State income tax return S. State income tax return Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. State income tax return S. State income tax return trade or business. State income tax return (See Interest Income in chapter 3. State income tax return ) Category 5. State income tax return   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. State income tax return If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. State income tax return Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. State income tax return S. State income tax return possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. State income tax return S. State income tax return possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. State income tax return Category 6. State income tax return   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. State income tax return S. State income tax return tax. State income tax return Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. State income tax return To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. State income tax return See Forms To File , later. State income tax return You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. State income tax return See Paying Taxes and Obtaining Refunds , later. State income tax return Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. State income tax return Where to get a sailing or departure permit. State income tax return   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. State income tax return When to get a sailing or departure permit. State income tax return   You should get your sailing or departure permit at least 2 weeks before you plan to leave. State income tax return You cannot apply earlier than 30 days before your planned departure date. State income tax return Do not wait until the last minute in case there are unexpected problems. State income tax return Papers to submit. State income tax return   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. State income tax return Bring the following records with you if they apply. State income tax return Your passport and alien registration card or visa. State income tax return Copies of your U. State income tax return S. State income tax return income tax returns filed for the past 2 years. State income tax return If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. State income tax return Receipts for income taxes paid on these returns. State income tax return Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. State income tax return A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. State income tax return If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. State income tax return Proof of estimated tax payments for the past year and this year. State income tax return Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. State income tax return Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. State income tax return Copies of the application for, and approval of, the grant. State income tax return A statement of the amount paid, and your duties and obligations under the grant. State income tax return A list of any previous grants. State income tax return Documents indicating you qualify for any special tax treaty benefits claimed. State income tax return Document verifying your date of departure from the United States, such as an airline ticket. State income tax return Document verifying your U. State income tax return S. State income tax return taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). State income tax return Note. State income tax return   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. State income tax return This applies whether or not your spouse requires a permit. State income tax return Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. State income tax return Employees in the IRS office can assist in filing these forms. State income tax return Both forms have a “certificate of compliance” section. State income tax return When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. State income tax return S. State income tax return tax obligations have been satisfied according to available information. State income tax return Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. State income tax return Form 2063 This is a short form that asks for certain information but does not include a tax computation. State income tax return The following departing aliens can get their sailing or departure permits by filing Form 2063. State income tax return Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. State income tax return Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. State income tax return However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. State income tax return Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. State income tax return The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. State income tax return However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. State income tax return Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. State income tax return Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. State income tax return When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. State income tax return However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. State income tax return See Bond To Ensure Payment , discussed later. State income tax return The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. State income tax return Returning to the United States. State income tax return   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. State income tax return You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. State income tax return   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. State income tax return The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. State income tax return However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. State income tax return Joint return on Form 1040-C. State income tax return   Departing husbands and wives who are nonresident aliens cannot file joint returns. State income tax return However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. State income tax return Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. State income tax return You must also pay any taxes due for past years. State income tax return If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. State income tax return However, the IRS cannot provide a refund at the time of departure. State income tax return If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. State income tax return Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. State income tax return However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. State income tax return The bond must equal the tax due plus interest to the date of payment as figured by the IRS. State income tax return Information about the form of bond and security on it can be obtained from your IRS office. State income tax return Filing Annual U. State income tax return S. State income tax return Income Tax Returns Form 1040-C is not an annual U. State income tax return S. State income tax return income tax return. State income tax return If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. State income tax return Chapters 5 and 7 discuss filing an annual U. State income tax return S. State income tax return income tax return. State income tax return The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. State income tax return S. State income tax return income tax return. State income tax return Prev  Up  Next   Home   More Online Publications