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1040 Forms And Instructions

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1040 Forms And Instructions

1040 forms and instructions Internal Revenue Bulletin:  2011-12  March 21, 2011  Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2011-21 Table of Contents SECTION 1. 1040 forms and instructions PURPOSE SECTION 2. 1040 forms and instructions BACKGROUND SECTION 3. 1040 forms and instructions SCOPE SECTION 4. 1040 forms and instructions APPLICATION SECTION 5. 1040 forms and instructions EFFECTIVE DATE SECTION 6. 1040 forms and instructions EFFECT ON OTHER DOCUMENTS SECTION 7. 1040 forms and instructions DRAFTING INFORMATION SECTION 1. 1040 forms and instructions PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2011, including separate tables of limitations on depreciation deductions for trucks and vans; (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2011, including a separate table of inclusion amounts for lessees of trucks and vans; and (3) revised tables of depreciation limitations and lessee inclusion amounts for passenger automobiles that were first placed in service or first leased by the taxpayer, respectively, during 2010 and to which the 50 percent additional first year depreciation deduction under § 168(k)(1)(A) of the Internal Revenue Code or the 100 percent additional first year depreciation deduction under § 168(k)(5) applies. 1040 forms and instructions The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7). 1040 forms and instructions SECTION 2. 1040 forms and instructions BACKGROUND . 1040 forms and instructions 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 1040 forms and instructions For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. 1040 forms and instructions The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 1040 forms and instructions This change reflects the higher rate of price inflation for trucks and vans since 1988. 1040 forms and instructions . 1040 forms and instructions 02 Section 2022(a) of the Small Business Jobs Act of 2010, Pub. 1040 forms and instructions L. 1040 forms and instructions No. 1040 forms and instructions 111-240, 124 Stat. 1040 forms and instructions 2504 (September 27, 2010), extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property (as defined in § 168(k)(2)) acquired by the taxpayer after December 31, 2007, and before January 1, 2011, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2011. 1040 forms and instructions Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. 1040 forms and instructions L. 1040 forms and instructions No. 1040 forms and instructions 111-312, 124 Stat. 1040 forms and instructions 3296 (Dec. 1040 forms and instructions 17, 2010) (the “Act”) further extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. 1040 forms and instructions Section 401(b) of the Act further amended § 168(k) by adding § 168(k)(5). 1040 forms and instructions It allows a 100 percent additional first year depreciation deduction for qualified property acquired by a taxpayer after September 8, 2010, and before January 1, 2012, if the taxpayer places the property in service generally before January 1, 2012. 1040 forms and instructions Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. 1040 forms and instructions . 1040 forms and instructions 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 1040 forms and instructions Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. 1040 forms and instructions Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv). 1040 forms and instructions Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. 1040 forms and instructions This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2011 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. 1040 forms and instructions . 1040 forms and instructions 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 1040 forms and instructions The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 1040 forms and instructions Under § 1. 1040 forms and instructions 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. 1040 forms and instructions One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 1040 forms and instructions Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 1040 forms and instructions SECTION 3. 1040 forms and instructions SCOPE . 1040 forms and instructions 01 The limitations on depreciation deductions in section 4. 1040 forms and instructions 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2011, and continue to apply for each taxable year that the passenger automobile remains in service. 1040 forms and instructions . 1040 forms and instructions 02 The tables in section 4. 1040 forms and instructions 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2011. 1040 forms and instructions Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 1040 forms and instructions See Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2006-18, 2006-1 C. 1040 forms and instructions B. 1040 forms and instructions 645, for passenger automobiles first leased during calendar year 2006; Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2007-30, 2007-1 C. 1040 forms and instructions B. 1040 forms and instructions 1104, for passenger automobiles first leased during calendar year 2007; Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2008-22, 2008-1 C. 1040 forms and instructions B. 1040 forms and instructions 658, for passenger automobiles first leased during calendar year 2008; Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2009-24, 2009-1 C. 1040 forms and instructions B. 1040 forms and instructions 885, for passenger automobiles first leased during calendar year 2009; and Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2010-18, 2010-1 C. 1040 forms and instructions B. 1040 forms and instructions 427, as amplified and modified by section 4. 1040 forms and instructions 03 of this revenue procedure, for passenger automobiles first leased during calendar year 2010. 1040 forms and instructions SECTION 4. 1040 forms and instructions APPLICATION . 1040 forms and instructions 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040 forms and instructions (1) Amount of the inflation adjustment. 1040 forms and instructions (a) Passenger automobiles (other than trucks or vans). 1040 forms and instructions Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 1040 forms and instructions Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 1040 forms and instructions The new car component of the CPI was 115. 1040 forms and instructions 2 for October 1987 and 137. 1040 forms and instructions 880 for October 2010. 1040 forms and instructions The October 2010 index exceeded the October 1987 index by 22. 1040 forms and instructions 680. 1040 forms and instructions Therefore, the automobile price inflation adjustment for 2011 for passenger automobiles (other than trucks and vans) is 19. 1040 forms and instructions 69 percent (22. 1040 forms and instructions 680/115. 1040 forms and instructions 2 x 100%). 1040 forms and instructions The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040 forms and instructions 1969, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2011. 1040 forms and instructions This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2011. 1040 forms and instructions (b) Trucks and vans. 1040 forms and instructions To determine the dollar limitations for trucks and vans first placed in service during calendar year 2011, the Service uses the new truck component of the CPI instead of the new car component. 1040 forms and instructions The new truck component of the CPI was 112. 1040 forms and instructions 4 for October 1987 and 142. 1040 forms and instructions 556 for October 2010. 1040 forms and instructions The October 2010 index exceeded the October 1987 index by 30. 1040 forms and instructions 156. 1040 forms and instructions Therefore, the automobile price inflation adjustment for 2011 for trucks and vans is 26. 1040 forms and instructions 83 percent (30. 1040 forms and instructions 156/112. 1040 forms and instructions 4 x 100%). 1040 forms and instructions The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040 forms and instructions 2683, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 1040 forms and instructions This adjustment applies to all trucks and vans that are first placed in service in calendar year 2011. 1040 forms and instructions (2) Amount of the limitation. 1040 forms and instructions Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2011. 1040 forms and instructions Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction applies. 1040 forms and instructions Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction does not apply. 1040 forms and instructions The Service intends to issue additional guidance addressing the interaction between the 100 percent additional first year depreciation deduction and § 280F(a) for the taxable years subsequent to the first taxable year. 1040 forms and instructions REV. 1040 forms and instructions PROC. 1040 forms and instructions 2011-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. 1040 forms and instructions PROC. 1040 forms and instructions 2011-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. 1040 forms and instructions PROC. 1040 forms and instructions 2011-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. 1040 forms and instructions PROC. 1040 forms and instructions 2011-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 . 1040 forms and instructions 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040 forms and instructions A taxpayer must follow the procedures in § 1. 1040 forms and instructions 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2011. 1040 forms and instructions In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. 1040 forms and instructions REV. 1040 forms and instructions PROC. 1040 forms and instructions 2011-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $18,500 $19,000 3 8 11 13 16 19,000 19,500 4 9 13 15 18 19,500 20,000 4 10 15 17 20 20,000 20,500 5 11 16 19 23 20,500 21,000 5 12 18 21 25 21,000 21,500 6 13 19 24 26 21,500 22,000 6 14 21 26 29 22,000 23,000 7 16 23 29 32 23,000 24,000 8 18 27 32 37 24,000 25,000 9 20 30 36 42 25,000 26,000 10 23 33 40 46 26,000 27,000 11 25 36 44 51 27,000 28,000 12 27 40 48 55 28,000 29,000 13 29 43 52 60 29,000 30,000 14 31 47 55 65 30,000 31,000 15 34 49 60 69 31,000 32,000 16 36 53 63 73 32,000 33,000 17 38 56 68 77 33,000 34,000 18 40 60 71 82 34,000 35,000 19 42 63 75 87 35,000 36,000 20 45 66 79 91 36,000 37,000 21 47 69 83 96 37,000 38,000 22 49 73 87 100 38,000 39,000 23 51 76 91 105 39,000 40,000 24 53 80 94 110 40,000 41,000 25 56 82 99 114 41,000 42,000 26 58 86 102 119 42,000 43,000 27 60 89 107 123 43,000 44,000 28 62 93 110 128 44,000 45,000 29 64 96 114 133 45,000 46,000 30 67 98 119 137 46,000 47,000 31 69 102 122 141 47,000 48,000 32 71 105 127 145 48,000 49,000 33 73 109 130 150 49,000 50,000 34 76 111 134 155 50,000 51,000 35 78 115 138 159 51,000 52,000 36 80 118 142 164 52,000 53,000 37 82 122 146 168 53,000 54,000 38 84 125 150 173 54,000 55,000 39 87 128 153 178 55,000 56,000 40 89 131 158 182 56,000 57,000 41 91 135 161 187 57,000 58,000 42 93 138 166 191 58,000 59,000 43 95 142 169 196 59,000 60,000 44 98 144 174 200 60,000 62,000 46 101 149 179 207 62,000 64,000 48 105 156 187 216 64,000 66,000 50 109 163 195 225 66,000 68,000 52 114 169 203 234 68,000 70,000 54 118 176 211 243 70,000 72,000 56 123 182 218 253 72,000 74,000 58 127 189 226 262 74,000 76,000 60 132 195 234 270 76,000 78,000 62 136 202 242 279 78,000 80,000 64 140 209 250 288 80,000 85,000 67 148 220 264 304 85,000 90,000 72 159 237 283 327 90,000 95,000 77 170 253 303 350 95,000 100,000 82 181 269 323 372 100,000 110,000 90 198 293 352 406 110,000 120,000 100 220 326 391 452 120,000 130,000 110 242 359 430 497 130,000 140,000 120 264 392 469 543 140,000 150,000 130 286 424 509 588 150,000 160,000 140 308 457 548 633 160,000 170,000 150 330 490 587 679 170,000 180,000 160 352 523 626 724 180,000 190,000 170 374 555 666 769 190,000 200,000 180 396 588 705 815 200,000 210,000 190 418 621 744 860 210,000 220,000 200 440 654 784 904 220,000 230,000 210 462 687 823 950 230,000 240,000 220 484 719 863 995 240,000 And up 230 506 752 902 1,040 REV. 1040 forms and instructions PROC. 1040 forms and instructions 2011-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 3 7 9 12 13 19,500 20,000 3 8 11 14 15 20,000 20,500 4 9 13 15 18 20,500 21,000 4 10 15 17 20 21,000 21,500 5 11 16 20 22 21,500 22,000 5 12 18 22 24 22,000 23,000 6 14 20 24 29 23,000 24,000 7 16 24 28 32 24,000 25,000 8 18 27 32 37 25,000 26,000 9 20 31 36 41 26,000 27,000 10 23 33 40 46 27,000 28,000 11 25 37 43 51 28,000 29,000 12 27 40 48 55 29,000 30,000 13 29 43 52 60 30,000 31,000 14 31 47 56 64 31,000 32,000 15 34 49 60 69 32,000 33,000 16 36 53 63 74 33,000 34,000 17 38 56 68 78 34,000 35,000 18 40 60 71 83 35,000 36,000 19 43 62 76 87 36,000 37,000 20 45 66 79 92 37,000 38,000 21 47 69 83 97 38,000 39,000 22 49 73 87 101 39,000 40,000 23 51 76 91 105 40,000 41,000 24 54 79 95 109 41,000 42,000 25 56 82 99 114 42,000 43,000 26 58 86 103 118 43,000 44,000 27 60 89 107 123 44,000 45,000 28 62 93 110 128 45,000 46,000 29 65 95 115 132 46,000 47,000 30 67 99 118 137 47,000 48,000 31 69 102 123 141 48,000 49,000 32 71 106 126 146 49,000 50,000 33 73 109 130 151 50,000 51,000 34 76 112 134 155 51,000 52,000 35 78 115 138 160 52,000 53,000 36 80 118 143 164 53,000 54,000 37 82 122 146 169 54,000 55,000 38 84 125 150 173 55,000 56,000 39 87 128 154 177 56,000 57,000 40 89 131 158 182 57,000 58,000 41 91 135 162 186 58,000 59,000 42 93 138 166 191 59,000 60,000 43 95 142 169 196 60,000 62,000 45 99 146 175 203 62,000 64,000 47 103 153 183 212 64,000 66,000 49 107 160 191 221 66,000 68,000 51 112 166 199 229 68,000 70,000 53 116 173 206 239 70,000 72,000 55 121 179 214 248 72,000 74,000 57 125 186 222 257 74,000 76,000 59 129 192 231 266 76,000 78,000 61 134 198 239 275 78,000 80,000 63 138 205 246 285 80,000 85,000 66 146 217 260 300 85,000 90,000 71 157 233 280 322 90,000 95,000 76 168 250 299 345 95,000 100,000 81 179 266 319 368 100,000 110,000 89 196 290 348 402 110,000 120,000 99 218 323 387 447 120,000 130,000 109 240 355 427 493 130,000 140,000 119 262 388 466 538 140,000 150,000 129 284 421 505 583 150,000 160,000 139 306 454 544 629 160,000 170,000 149 328 487 583 674 170,000 180,000 159 350 519 623 719 180,000 190,000 169 372 552 662 765 190,000 200,000 179 394 585 701 810 200,000 210,000 189 416 618 740 856 210,000 220,000 199 438 651 779 901 220,000 230,000 209 460 683 819 946 230,000 240,000 219 482 716 858 992 240,000 And up 229 504 749 897 1,037 . 1040 forms and instructions 03 Revised Amounts for Passenger Automobiles Placed in Service During 2010. 1040 forms and instructions (1) Calculation of the Revised Amount. 1040 forms and instructions The revised depreciation limits provided in this section 4. 1040 forms and instructions 03 were calculated by increasing the existing limitations on the first year allowance in Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2010-18 by $8,000 as provided in § 168(k)(2)(F)(i). 1040 forms and instructions (2) Amount of the Revised Limitation. 1040 forms and instructions For passenger automobiles (that are not trucks or vans) placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 7 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. 1040 forms and instructions For trucks or vans placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 8 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. 1040 forms and instructions If the § 168(k) additional first year depreciation deduction does not apply to a passenger automobile placed in service by the taxpayer in calendar year 2010, the depreciation limitations for each taxable year in Tables 1 and 2 of Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2010-18 apply. 1040 forms and instructions REV. 1040 forms and instructions PROC. 1040 forms and instructions 2011-21 TABLE 7 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. 1040 forms and instructions PROC. 1040 forms and instructions 2011-21 TABLE 8 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 (3) Modification to lease inclusion amounts for 2010. 1040 forms and instructions The lease inclusion amounts in Tables 3 and 4 of Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2010-18 are modified by striking the first four lines of the inclusion amounts in each table. 1040 forms and instructions Consequently, Table 3 of Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2010-18 applies to passenger automobiles (other than trucks and vans) that are first leased by the taxpayer in calendar year 2010 with a fair market value over $18,500, and Table 4 of Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2010-18 applies to trucks and vans that are first leased by the taxpayer in calendar year 2010 with a fair market value over $19,000. 1040 forms and instructions SECTION 5. 1040 forms and instructions EFFECTIVE DATE This revenue procedure, with the exception of section 4. 1040 forms and instructions 03, applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2011. 1040 forms and instructions Section 4. 1040 forms and instructions 03 of this revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. 1040 forms and instructions SECTION 6. 1040 forms and instructions EFFECT ON OTHER DOCUMENTS Rev. 1040 forms and instructions Proc. 1040 forms and instructions 2010-18 is amplified and modified. 1040 forms and instructions SECTION 7. 1040 forms and instructions DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 1040 forms and instructions Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 1040 forms and instructions For further information regarding this revenue procedure, contact Mr. 1040 forms and instructions Harvey at (202) 622-4930 (not a toll-free call). 1040 forms and instructions Prev  Up  Next   Home   More Internal Revenue Bulletins
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Understanding Your CP518 Business Notice

This is a final reminder notice that our records still indicate you haven't filed a business tax return.


What you need to do

  • File your required business return immediately.
  • If eligible, file your return electronically with all required schedules, using your e-file provider, or
  • File a paper return with all required schedules
  • Complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope:
    • To explain why you are filing late.
    • To explain why you don’t think you need to file.
    • If you already filed and it's been more than four weeks, or if you used a different name or employer ID number (EIN) than shown on the notice when filing.
  • If you filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.

You may want to...

  • Review Tax Information for Businesses which provides information regarding various business filing issues.
  • Review your records and ensure all returns are filed timely.

If we don't hear from you

  • We may determine your tax for you, and penalty and interest will continue to accrue.
  • If you are owed a refund for the current tax period, or any prior period, it may be delayed because of these unfiled return(s).

Answers to Common Questions

Why did I receive multiple CP 515 notices?
If your business hasn't filed tax returns, a notice will be generated and mailed for each tax form and tax period the IRS shows as delinquent.

I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
When you apply for an employer identification number, filing requirements are established requiring specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Form 1120, U.S. Corporation Income Tax Return, etc.). When the return isn't filed, the IRS considers it to be delinquent and generates a notice requesting the return be filed.

Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
If you had no employees or business activity during a tax period, you aren't required to file a return for that tax period. You still need to respond to this notice. 

If you made Federal Tax Deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.


Tips for next year

File all required returns by the appropriate due date.


  • Understanding your notice

    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP518B, Page 1

    Notice CP518B, Page 2

    Notice CP518B, Page 3

    Notice CP518B, Page 4

    Notice CP518B, Page 5

Page Last Reviewed or Updated: 09-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040 Forms And Instructions

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