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

Form 5500 Corner
Filing tips & updates, notices, and other helpful materials to assist you in preparing your Form 5500 (5500-EZ) return.

Form 5330 Corner
Filing tips to assist you in preparing your Form 5330 return.

Forms

  • To avoid delays, use the most current version of the form.
  • The freely available Adobe Acrobat Reader software is required to view, print and search the items listed below.

Name

Title

Current
Version

Separate
Instructions?

Form W-2 Wage and Tax Statement Standard Yes
Form 23-EP Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA) Fillable No
Form 945 Annual Return of Withheld Federal Income Tax Fillable Yes
Form 990-T Exempt Organization Business Income Tax Return Fillable Yes
Form 1099-R

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Standard Yes

Form 2848

Power of Attorney and Declaration of Representative

Fillable Yes

Form 4461

Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans

Fillable

No

Form 4461-A

Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan

Fillable

No

Form 4461-B

Application for Approval of Master or Prototype or Volume Submitter Plans

Fillable

No

Form 4972

Tax on Lump-Sum Distributions

Fillable

No

Form 5300

Application for Determination for Employee Benefit Plan

Fillable Yes

Schedule Q

Elective Determination Requests

Fillable Yes

Form 5304-SIMPLE

Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial Institution

Fillable

No

Form 5305

Traditional Individual Retirement Trust Account

Fillable

No

Form 5305-A

Traditional Individual Retirement Custodial Account

Fillable

No

Form 5305-E

Coverdell Education Savings Trust Account

Fillable

No

Form 5305-EA

Coverdell Education Savings Custodial Account

Fillable

No

Form 5305-R

Roth Individual Retirement Trust Account

Fillable

No

Form 5305-RA

Roth Individual Retirement Custodial Account

Fillable

No

Form 5305-RB

Roth Individual Retirement Annuity Endorsement

Fillable

No

Form 5305-S

SIMPLE Individual Retirement Trust Account

Fillable

No

Form 5305-SA

SIMPLE Individual Retirement Custodial Account Fillable No
Form 5305-SEP Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement Fillable No
Form 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial Institution Fillable No
Form 5305A-SEP Salary Reduction Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement Fillable No
Form 5306 Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA) Fillable No
Form 5306-A Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan) Fillable No
Form 5307 Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans Fillable Yes
Form 5308 Request for Change in Plan/Trust Year Fillable No
Form 5309 Application for Determination of Employee Stock Ownership Plan Fillable No
Form 5310

Application for Determination for Terminating Plan

Fillable Yes
Form 5310-A Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business Fillable Yes
Form 5316 Application for Group or Pooled Trust Ruling Fillable No
Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Fillable Yes
Form 5330 Return of Excise Taxes Related to Employee Benefit Plans Fillable Yes
Form 5498 IRA Contribution Information Standard Yes
Form 5500 & Schedules Annual Return/Report of Employee Benefit Plan Standard Yes
Form 5500-EZ Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan Fillable Yes
Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan Standard Yes
Form 5558 Application for Extension of Time To File Certain Employee Plan Returns Fillable No
Form 6088 Distributable Benefits From Employee Pension Benefit Plans Fillable No
Form 8717

User Fee for Employee Plan Determination Letter Request

Fillable No
Form 8717-A User Fee for Employee Plan Opinion or Advisory Letter Request Fillable No
Form 8821 Tax Information Authorization Fillable No
Form 8822-B Change of Address or Responsible Party - Business Fillable No
Form 8880 Credit for Qualified Retirement Savings Contributions Fillable No
Form 8881 Credit for Small Employer Pension Plan Startup Costs Fillable No
Form 8905 Certification of Intent To Adopt a Pre-approved Plan Fillable No
Form 8915 Qualified Hurricane Retirement Plan Distributions and Repayments Fillable No
Form 8950 Application for Voluntary Correction Program (VCP) Fillable Yes
Form 8951 Compliance Fee for Application for Voluntary Correction Program (VCP) Fillable No
Form 8955-SSA Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits Fillable No

Publications
 

Name

Title

Version(s)

Publication 1-EP Understanding the Employee Plans Examination Process PDF
Publication 15 (Circular E), Employer's Tax Guide PDF Web
Publication 15-A Employer's Supplemental Tax Guide PDF Web
Publication 525 Taxable and Nontaxable Income PDF Web
Publication 535 Business Expenses PDF Web
Publication 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) PDF Web
Publication 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations PDF Web
Publication 575 Pension and Annuity Income PDF Web
Publication 590 Individual Retirement Arrangements (IRAs) PDF Web
Publication 794 Favorable Determination Letter PDF
Publication 939 General Rule for Pensions and Annuities PDF Web
Publication 963 Federal-State Reference Guide PDF
Publication 3066 Have you had your Check-up this year? for Retirement Plans

PDF

Publication 3125 The IRS Does Not Approve IRA Investments PDF
Publication 3636 Employee Plans Brochure PDF
Publication 3998 Choosing A Retirement Solution for Your Small Business PDF Web
Publication 4118 Lots of Benefits - Retirement Plan Life Cycle PDF
Publication 4222 401(k) Plans for Small Businesses PDF Web
Publication 4224 Retirement Plan Correction Programs PDF
Publication 4284 SIMPLE IRA Plan Checklist PDF
Publication 4285 SEP Checklist PDF
Publication 4286 SARSEP Checklist PDF
Publication 4324 Employee Plan Examination Process PDF
Publication 4333 SEP Retirement Plans for Small Businesses PDF Web
Publication 4334 SIMPLE IRA Plans for Small Businesses PDF Web
Publication 4336 SARSEP for Small Businesses PDF
Publication 4407 SARSEP - Key Issues and Assistance PDF
Publication 4460 The IRS Retirement Plan Products Guide PDF
Publication 4482 403(b) Tax-Sheltered Annuities for Participants PDF
Publication 4483 403(b) Tax-Sheltered Annuity Plans for Sponsors PDF
Publication 4484 Choose a Retirement Plan for Employees of Tax Exempt and Government Entities PDF
Publication 4530 Designated Roth Accounts Under 401(k), 403(b) or Governmental 457(b) Plans PDF
Publication 4531 401(k) Plan Checklist PDF
Publication 4546 403(b) Plan Checklist PDF

Publication 4587

Payroll Deduction IRAs for Small Businesses

PDF Web

Publication 4674

Automatic Enrollment 401(k) Plans for Small Businesses

PDF Web
Publication 4703 Retirement Savings Contributions Credit - Tax Information for Saving for Retirement PDF

Publication 4789

Represent Taxpayers Before the IRS on Retirement Plan Matters

PDF

Publication 4806

Profit Sharing Plans for Small Businesses

PDF Web

Additional forms, publications and ordering instructions may be found at:
www.irs.gov/formspubs/index.html

 

Page Last Reviewed or Updated: 20-Mar-2014

The State Taxes Free

State taxes free Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. State taxes free Tax questions. State taxes free Useful Items - You may want to see: What's New Simplified method for business use of home deduction. State taxes free  The IRS now provides a simplified method to determine your expenses for business use of your home. State taxes free For more information, see the Instructions for Schedule C (Form 1040). State taxes free Reminders Future developments. State taxes free  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. State taxes free irs. State taxes free gov/pub530. State taxes free Residential energy credits. State taxes free  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. State taxes free See Form 5695, Residential Energy Credits, for more information. State taxes free Home Affordable Modification Program (HAMP). State taxes free  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. State taxes free Hardest Hit Fund and Emergency Homeowners' Loan Programs. State taxes free  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. State taxes free For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. State taxes free Mortgage debt forgiveness. State taxes free  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. State taxes free You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. State taxes free See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. State taxes free Repayment of first-time homebuyer credit. State taxes free  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. State taxes free If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. State taxes free See Form 5405 and its instructions for details and for exceptions to the repayment rule. State taxes free Photographs of missing children. State taxes free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State taxes free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State taxes free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State taxes free Introduction This publication provides tax information for homeowners. State taxes free Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. State taxes free The following topics are explained. State taxes free How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. State taxes free What you can and cannot deduct on your tax return. State taxes free The tax credit you can claim if you received a mortgage credit certificate when you bought your home. State taxes free Why you should keep track of adjustments to the basis of your home. State taxes free (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. State taxes free ) What records you should keep as proof of the basis and adjusted basis. State taxes free Comments and suggestions. State taxes free   We welcome your comments about this publication and your suggestions for future editions. State taxes free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State taxes free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State taxes free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State taxes free   You can send your comments from www. State taxes free irs. State taxes free gov/formspubs/. State taxes free Click on “More Information” and then on “Comment on Tax Forms and Publications”. State taxes free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State taxes free Ordering forms and publications. State taxes free   Visit www. State taxes free irs. State taxes free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State taxes free Internal Revenue Service 1201 N. State taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State taxes free   If you have a tax question, check the information available on IRS. State taxes free gov or call 1-800-829-1040. State taxes free We cannot answer tax questions sent to either of the above addresses. State taxes free Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. State taxes free Prev  Up  Next   Home   More Online Publications