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File Taxes Last Year

File taxes last year Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File taxes last year Tax questions. File taxes last year Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. File taxes last year irs. File taxes last year gov/pub587. File taxes last year What's New The IRS now provides a simplified method to determine your expenses for business use of your home. File taxes last year The simplified method is an alternative to calculating and substantiating actual expenses. File taxes last year For more information, see Using the Simplified Method under Figuring the Deduction, later. File taxes last year Reminders Photographs of missing children. File taxes last year  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File taxes last year Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes last year 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. File taxes last year Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. File taxes last year The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. File taxes last year It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. File taxes last year However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. File taxes last year Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). File taxes last year For special rules that apply to daycare providers, see Daycare Facility . File taxes last year After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. File taxes last year The simplified method is an alternative to calculating and substantiating actual expenses. File taxes last year Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. File taxes last year This publication also includes information on the following. File taxes last year Selling a home that was used partly for business. File taxes last year Deducting expenses for furniture and equipment used in your business. File taxes last year Records you should keep. File taxes last year Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. File taxes last year If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. File taxes last year The rules in this publication apply to individuals. File taxes last year If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. File taxes last year Comments and suggestions. File taxes last year   We welcome your comments about this publication and your suggestions for future editions. File taxes last year   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File taxes last year NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes last year Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes last year   You can send your comments from www. File taxes last year irs. File taxes last year gov/formspubs/. File taxes last year Click on “More Information” and then on “Comment on Tax Forms and Publications. File taxes last year ”   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. File taxes last year Ordering forms and publications. File taxes last year   Visit www. File taxes last year irs. File taxes last year 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. File taxes last year Internal Revenue Service 1201 N. File taxes last year Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes last year   If you have a tax question, check the information available on IRS. File taxes last year gov or call 1-800-829-1040. File taxes last year We cannot answer tax questions sent to either of the above addresses. 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Trusts

It is a common misconception that trusts, or trust funds as they are commonly called, are only useful for wealthy people. When set up properly, trusts can be appropriate for people with minor children or those who want to avoid having their estate go through probate upon death. These are basic facts about trusts – but, be sure to consult a licensed attorney experienced with estate planning and trust matters before making any final decisions about if one is right for you.

How Trusts Work

Creating a trust (or trust fund) establishes a legal entity that holds property or assets for the person who created it. The person who creates the trust can be called a grantor, donor, or settlor. When the grantor creates the trust he or she appoints a person or entity (like the trust department of a bank) to manage the trust. This person or entity is called a trustee. The grantor also chooses someone who will ultimately benefit from the trust, this person is the beneficiary. In some situations the grantor, trustee, and beneficiary are all the same person. In this case, the grantor should also appoint a successor trustee and beneficiary in case he or she dies or becomes incapacitated. A trust is a helpful estate planning tool because after death a trust doesn’t go through the probate process like a will does.

Reasons To Set Up A Trust

Some common reasons for setting up a trust include:

  • Providing for minor children or family members who are inexperienced or unable to handle financial matters
  • Providing for management of personal assets should one become unable to handle them oneself
  • Avoiding probate and immediately transferring assets to beneficiaries upon death
  • Reducing estate taxes and providing liquid assets to help pay for them
  • The terms of a will are public while the terms of a trust are not so privacy makes a trust an attractive option

Types of Trusts

Trusts can be living (inter vivos) or after-death (testamentary). A living trust is one that a grantor sets up while still alive and an after-death trust is usually established by a will after one’s death. Living trusts can be irrevocable (can’t be changed) or revocable (can be changed) although revocable trusts don’t receive the same tax shelter benefits as irrevocable ones do. The most popular type is the revocable living trust. If there’s a specific purpose in mind for the trust, dozens of different options exist. Some examples include charitable trusts, bypass trusts, spendthrift trusts, and life insurance trusts. New laws have even established a trust that will care for a pet after one’s death.

Setting Up A Trust

Once you’ve decided to set up a trust it is important to remember that a trust, by design, can be very flexible and a grantor has the right – and should take advantage of this right - within the law, to tailor it to meet the anticipated the needs of the beneficiary. Working with an experienced attorney that specializes in estate and trust issues and knows the specific state regulations can help get the maximum benefit from the trust.
Some things to consider when setting up the trust include:

  • The grantor has the right to specify exactly how the money in the trust is invested. The grantor and the trustee might have very different ideas about investment strategies, so make sure this gets clearly defined.
  • The grantor has the right to specify exactly how the assets should be divvied up down to details like including an annual cost of living adjustment for the beneficiary or paying for travel expenses for others to visit the beneficiary in the case of illness.
  • Always be sure to include a “trustee removal clause” – trusts that don’t have this clause take away the beneficiary’s right to fire the trustee if unsatisfied with the service being provided. Remember that the grantor can always add a provision that requires the beneficiary to select a new trustee from legitimate bank trust departments. Contact your state Department of Financial Institutions to get a list of licensed trust departments.
  • If the grantor wants to ensure that upon death any assets that remain outside of the trust are transferred to it, he or she should consider having a “pour-over” will to accomplish this.

Upon establishment of the trust the grantor must complete the process of setting up the trust by transferring his or her assets into the trust. Failure to do this properly makes the trust null and void. This means that upon the grantor’s death the state will decide who gets the assets and cares for minor children.

Protect Yourself From Trust Scams and Fraud

If someone approaches you to set up a trust be very cautious. Before signing any papers to create a living trust, will or other kind of trust make sure to explore all options and shop around for this service just as you would for any other. Also:

  • Avoid high-pressure sales tactics and high speed sales pitches.
  • Avoid salespeople who give the impression that AARP is backing or selling the product – AARP does not endorse living trust products.
  • Do your homework and get information about local probate laws from the Clerk or Register of Wills.
  • If someone tries to sell a living trust to you ask if they are an attorney. Some states restrict sales of living trusts by licensed attorneys.
  • If you buy a trust in your home or another location that is not the seller’s permanent place of business remember you are entitled to take advantage of the Cooling Off Rule and cancel the transaction within 3 business days.

The File Taxes Last Year

File taxes last year Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. File taxes last year Reporting Tips to Your EmployerElectronic tip statement. File taxes last year Final report. File taxes last year Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. File taxes last year   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. File taxes last year How to keep a daily tip record. File taxes last year   There are two ways to keep a daily tip record. File taxes last year 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. File taxes last year You should keep your daily tip record with your tax or other personal records. File taxes last year You must keep your records for as long as they are important for administration of the federal tax law. File taxes last year For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. File taxes last year    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. File taxes last year To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. File taxes last year Publication 1244 is also available at www. File taxes last year irs. File taxes last year gov/pub1244. File taxes last year Publication 1244 includes a 1-year supply of Form 4070A. File taxes last year Each day, write in the information asked for on the form. File taxes last year A filled-in Form 4070A is shown on the following page. File taxes last year   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. File taxes last year Although you do not report these tips to your employer, you must report them on your tax return. File taxes last year   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). File taxes last year Then, each workday, write the date and the following information. File taxes last year Cash tips you get directly from customers or from other employees. File taxes last year Tips from credit and debit card charge customers that your employer pays you. File taxes last year The value of any noncash tips you get, such as tickets, passes, or other items of value. File taxes last year 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. File taxes last year Please click here for the text description of the image. File taxes last year Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. File taxes last year   You can use an electronic system provided by your employer to record your daily tips. File taxes last year If you do, you must receive and keep a paper copy of this record. File taxes last year Service charges. File taxes last year    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. File taxes last year This is part of your wages, not a tip. File taxes last year The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. File taxes last year See examples below. File taxes last year Example 1. File taxes last year Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. File taxes last year 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. File taxes last year Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. File taxes last year Do not include the 18% charge in your tip diary. File taxes last year Service charges that are paid to you are considered wages, not tips. File taxes last year Example 2. File taxes last year Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. File taxes last year David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. File taxes last year Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. File taxes last year Be sure to include this amount in your tip diary. File taxes last year Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. File taxes last year Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. File taxes last year   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). File taxes last year What tips to report. File taxes last year   Report to your employer only cash, check, and debit and credit card tips you receive. File taxes last year   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. File taxes last year   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File taxes last year Do not report to your employer any portion of the tips you receive that you pass on to other employees. File taxes last year However, you must report tips you receive from other employees. File taxes last year   Do not report the value of any noncash tips, such as tickets or passes, to your employer. File taxes last year You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. File taxes last year How to report. File taxes last year   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. File taxes last year Fill in the information asked for on the form, sign and date the form, and give it to your employer. File taxes last year A sample filled-in Form 4070 is shown above. File taxes last year To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. File taxes last year   If you do not use Form 4070, give your employer a statement with the following information. File taxes last year Your name, address, and social security number. File taxes last year Your employer's name, address, and business name (if it is different from your employer's name). File taxes last year The month (or the dates of any shorter period) in which you received tips. File taxes last year The total tips required to be reported for that period. File taxes last year You must sign and date the statement. File taxes last year Be sure to keep a copy with your tax or other personal records. File taxes last year   Your employer may require you to report your tips more than once a month. File taxes last year However, the statement cannot cover a period of more than 1 calendar month. File taxes last year Electronic tip statement. File taxes last year   Your employer can have you furnish your tip statements electronically. File taxes last year When to report. File taxes last year   Give your report for each month to your employer by the 10th of the next month. File taxes last year 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. File taxes last year Example. File taxes last year You must report your tips received in September 2014 by October 10, 2014. File taxes last year Final report. File taxes last year   If your employment ends during the month, you can report your tips when your employment ends. File taxes last year Penalty for not reporting tips. File taxes last year   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. File taxes last year (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. File taxes last year ) The penalty amount is in addition to the taxes you owe. File taxes last year   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. File taxes last year To do so, attach a statement to your return explaining why you did not report them. File taxes last year Giving your employer money for taxes. File taxes last year   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. File taxes last year If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. File taxes last year   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. File taxes last year All taxes on your regular pay. File taxes last year Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. File taxes last year Federal, state, and local income taxes on your reported tips. File taxes last year    Any taxes that remain unpaid can be collected by your employer from your next paycheck. File taxes last year If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. File taxes last year See Publication 505, Tax Withholding and Estimated Tax, for more information. File taxes last year    Uncollected taxes. File taxes last year You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. File taxes last year These uncollected taxes will be shown on your 2013 Form W-2. File taxes last year See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. File taxes last year Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. File taxes last year The program was developed to help employees and employers understand and meet their tip reporting responsibilities. File taxes last year There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). File taxes last year A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. File taxes last year For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. File taxes last year irs. File taxes last year gov/pub/irs-irbs/irb01-02. File taxes last year pdf. File taxes last year If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. File taxes last year See Revenue Procedure 2007-32, 2007-22 I. File taxes last year R. File taxes last year B. File taxes last year 1322, available at www. File taxes last year irs. File taxes last year gov/pub/irs-irbs/irb07_22. File taxes last year pdf. File taxes last year Your employer can provide you with a copy of any applicable agreement. File taxes last year To find out more about these agreements, visit IRS. File taxes last year gov and enter “restaurant tip reporting” in the search box. File taxes last year You may also call 1-800-829-4933, visit www. File taxes last year irs. File taxes last year gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. File taxes last year Program@irs. File taxes last year gov and request information on this program. File taxes last year Reporting Tips on Your Tax Return How to report tips. File taxes last year   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File taxes last year What tips to report. File taxes last year   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. File taxes last year Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. File taxes last year Add to the amount in box 1 only the tips you did not report to your employer. File taxes last year   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. File taxes last year Do not include the amount of these tips on your 2013 tax return. File taxes last year Instead, include them on your 2014 tax return. File taxes last year Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. File taxes last year Although these tips were received in 2012, you must report them on your 2013 tax return. File taxes last year   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File taxes last year Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. File taxes last year However, you must report tips you receive from other employees. File taxes last year    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. File taxes last year    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. File taxes last year   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. File taxes last year Cash and charge tips you received that totaled less than $20 for any month. File taxes last year The value of noncash tips, such as tickets, passes, or other items of value. File taxes last year Example. File taxes last year 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. File taxes last year 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. File taxes last year 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. File taxes last year Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. File taxes last year He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. File taxes last year Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. File taxes last year    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. File taxes last year To report these taxes, you must file a return even if you would not otherwise have to file. File taxes last year You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. File taxes last year (You cannot file Form 1040EZ or Form 1040A. File taxes last year )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. File taxes last year Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. File taxes last year Use Form 8959 to figure Additional Medicare Tax. File taxes last year If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. File taxes last year To get railroad retirement credit, you must report tips to your employer. File taxes last year Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. File taxes last year    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. File taxes last year For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. File taxes last year   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). File taxes last year You must report these amounts as additional tax on your return. File taxes last year   If you worked in the U. File taxes last year S. File taxes last year possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. File taxes last year If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. File taxes last year Unlike the uncollected portion of the regular (1. File taxes last year 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. File taxes last year   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. File taxes last year You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. File taxes last year See the instructions for the appropriate form and line number indicated, and Form 8959. File taxes last year (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. File taxes last year ) Self-employed persons. File taxes last year    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. File taxes last year See Publication 334, Tax Guide for Small Business, for more information on reporting business income. File taxes last year Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. File taxes last year They are not included in box 1 with your wages and reported tips. File taxes last year If box 8 is blank, this discussion does not apply to you. File taxes last year What are allocated tips. File taxes last year   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. File taxes last year 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. File taxes last year No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. File taxes last year How were your allocated tips figured. File taxes last year   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). File taxes last year 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. File taxes last year For information about the exact allocation method used, ask your employer. File taxes last year Must you report your allocated tips on your tax return. File taxes last year   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. File taxes last year Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. File taxes last year Add to the amount in box 1 only the tips you did not report to your employer as required. File taxes last year This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. File taxes last year   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. File taxes last year How to report allocated tips. File taxes last year   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File taxes last year (You cannot file Form 1040A or Form 1040EZ). File taxes last year    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. File taxes last year Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. File taxes last year 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. File taxes last year How to request an approved lower rate. File taxes last year   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. File taxes last year Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. File taxes last year The petition must include specific information about the establishment that will justify the lower rate. File taxes last year A user fee must be paid with the petition. File taxes last year    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). File taxes last year The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. File taxes last year Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. File taxes last year   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. File taxes last year How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File taxes last year Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File taxes last year Free help with your tax return. File taxes last year   Free help in preparing your return is available nationwide from IRS-certified volunteers. File taxes last year The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File taxes last year The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File taxes last year Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File taxes last year Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File taxes last year To find the nearest VITA or TCE site, visit IRS. File taxes last year gov or call 1-800-906-9887. File taxes last year   As part of the TCE program, AARP offers the Tax-Aide counseling program. File taxes last year To find the nearest AARP Tax-Aide site, visit AARP's website at www. File taxes last year aarp. File taxes last year org/money/taxaide or call 1-888-227-7669. File taxes last year   For more information on these programs, go to IRS. File taxes last year gov and enter “VITA” in the search box. File taxes last year Internet. File taxes last year IRS. File taxes last year gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File taxes last year Apply for an Employer Identification Number (EIN). File taxes last year Go to IRS. File taxes last year gov and enter Apply for an EIN in the search box. File taxes last year Request an Electronic Filing PIN by going to IRS. File taxes last year gov and entering Electronic Filing PIN in the search box. File taxes last year Check the status of your 2013 refund with Where's My Refund? Go to IRS. File taxes last year gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes last year If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File taxes last year Check the status of your amended return. File taxes last year Go to IRS. File taxes last year gov and enter Where's My Amended Return in the search box. File taxes last year Download forms, instructions, and publications, including some accessible versions. File taxes last year Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File taxes last year gov or IRS2Go. File taxes last year Tax return and tax account transcripts are generally available for the current year and past three years. File taxes last year Figure your income tax withholding with the IRS Withholding Calculator on IRS. File taxes last year gov. File taxes last year Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File taxes last year Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File taxes last year gov. File taxes last year Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File taxes last year gov or IRS2Go. File taxes last year Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File taxes last year An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File taxes last year Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File taxes last year If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File taxes last year Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File taxes last year Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File taxes last year gov. File taxes last year Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File taxes last year The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File taxes last year Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File taxes last year AARP offers the Tax-Aide counseling program as part of the TCE program. File taxes last year Visit AARP's website to find the nearest Tax-Aide location. File taxes last year Research your tax questions. File taxes last year Search publications and instructions by topic or keyword. File taxes last year Read the Internal Revenue Code, regulations, or other official guidance. File taxes last year Read Internal Revenue Bulletins. File taxes last year Sign up to receive local and national tax news by email. File taxes last year Phone. File taxes last year You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File taxes last year Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File taxes last year Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File taxes last year Call to locate the nearest volunteer help site, 1-800-906-9887. File taxes last year Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File taxes last year The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File taxes last year Most VITA and TCE sites offer free electronic filing. File taxes last year Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File taxes last year Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File taxes last year Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File taxes last year The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File taxes last year If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File taxes last year Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File taxes last year Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes last year Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File taxes last year Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File taxes last year Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File taxes last year You should receive your order within 10 business days. File taxes last year Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File taxes last year Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File taxes last year Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File taxes last year Call to ask tax questions, 1-800-829-1040. File taxes last year Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File taxes last year The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File taxes last year These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File taxes last year gsa. File taxes last year gov/fedrelay. File taxes last year Walk-in. File taxes last year You can find a selection of forms, publications and services — in-person, face-to-face. File taxes last year Products. File taxes last year You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File taxes last year Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File taxes last year Services. File taxes last year You can walk in to your local TAC most business days for personal, face-to-face tax help. File taxes last year An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File taxes last year If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File taxes last year No appointment is necessary—just walk in. File taxes last year Before visiting, check www. File taxes last year irs. File taxes last year gov/localcontacts for hours of operation and services provided. File taxes last year Mail. File taxes last year You can send your order for forms, instructions, and publications to the address below. File taxes last year You should receive a response within 10 business days after your request is received. File taxes last year  Internal Revenue Service 1201 N. File taxes last year Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File taxes last year   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File taxes last year Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File taxes last year What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File taxes last year We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File taxes last year You face (or your business is facing) an immediate threat of adverse action. File taxes last year You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File taxes last year   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File taxes last year Here's why we can help: TAS is an independent organization within the IRS. File taxes last year Our advocates know how to work with the IRS. File taxes last year Our services are free and tailored to meet your needs. File taxes last year We have offices in every state, the District of Columbia, and Puerto Rico. File taxes last year How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File taxes last year irs. File taxes last year gov/advocate, or call us toll-free at 1-877-777-4778. File taxes last year How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File taxes last year If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File taxes last year irs. File taxes last year gov/sams. File taxes last year Low Income Taxpayer Clinics. File taxes last year   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File taxes last year Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File taxes last year Visit www. File taxes last year TaxpayerAdvocate. File taxes last year irs. File taxes last year gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File taxes last year Prev  Up  Next   Home   More Online Publications