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Download 2011 Tax Forms

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Download 2011 Tax Forms

Download 2011 tax forms 4. Download 2011 tax forms   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. Download 2011 tax forms Higher income taxpayers. Download 2011 tax forms Minimum required for higher income taxpayers. Download 2011 tax forms Estate or trust payments of estimated tax. Download 2011 tax forms Lowering or eliminating the penalty. Download 2011 tax forms ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. Download 2011 tax forms Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. Download 2011 tax forms You may understand this chapter better if you can refer to a copy of your latest federal income tax return. Download 2011 tax forms No penalty. Download 2011 tax forms   Generally, you will not have to pay a penalty for 2013 if any of the following apply. Download 2011 tax forms The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. Download 2011 tax forms (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. Download 2011 tax forms ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Download 2011 tax forms Your total tax for 2013 (defined later) minus your withholding is less than $1,000. Download 2011 tax forms You did not have a tax liability for 2012. Download 2011 tax forms You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. Download 2011 tax forms IRS can figure the penalty for you. Download 2011 tax forms   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. Download 2011 tax forms Generally, the IRS will figure the penalty for you and send you a bill. Download 2011 tax forms   You only need to figure your penalty in the following three situations. Download 2011 tax forms You are requesting a waiver of part, but not all, of the penalty. Download 2011 tax forms You are using the annualized income installment method to figure the penalty. Download 2011 tax forms You are treating the federal income tax withheld from your income as paid on the dates actually withheld. Download 2011 tax forms However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. Download 2011 tax forms See Form 2210 , later. Download 2011 tax forms Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. Download 2011 tax forms Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. Download 2011 tax forms General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. Download 2011 tax forms (Your 2012 tax return must cover a 12-month period. Download 2011 tax forms ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. Download 2011 tax forms Special rules for certain individuals. Download 2011 tax forms   There are special rules for farmers and fishermen and certain higher income taxpayers. Download 2011 tax forms Farmers and fishermen. Download 2011 tax forms   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. Download 2011 tax forms   See Farmers and Fishermen , later. Download 2011 tax forms Higher income taxpayers. Download 2011 tax forms   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . Download 2011 tax forms This rule does not apply to farmers or fishermen. Download 2011 tax forms   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Download 2011 tax forms Penalty figured separately for each period. Download 2011 tax forms   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. Download 2011 tax forms This is true even if you are due a refund when you file your income tax return. Download 2011 tax forms Example. Download 2011 tax forms You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. Download 2011 tax forms Early in January 2014, you made an estimate of your total 2013 tax. Download 2011 tax forms Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. Download 2011 tax forms On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. Download 2011 tax forms Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. Download 2011 tax forms You do not owe a penalty for your payment due January 15, 2014. Download 2011 tax forms However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. Download 2011 tax forms Minimum required each period. Download 2011 tax forms   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. Download 2011 tax forms 5% of your 2013 tax, or 25% of your 2012 tax. Download 2011 tax forms (Your 2012 tax return must cover a 12-month period. Download 2011 tax forms ) Minimum required for higher income taxpayers. Download 2011 tax forms   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. Download 2011 tax forms 5% for 25% in (2) under General Rule . Download 2011 tax forms When penalty is charged. Download 2011 tax forms   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. Download 2011 tax forms If a payment is mailed, the date of the U. Download 2011 tax forms S. Download 2011 tax forms postmark is considered the date of payment. Download 2011 tax forms   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. Download 2011 tax forms ) is considered to be the date of payment. Download 2011 tax forms Estate or trust payments of estimated tax. Download 2011 tax forms   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. Download 2011 tax forms Amended returns. Download 2011 tax forms    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. Download 2011 tax forms If you file an amended return after the due date of the original return, use the tax shown on the original return. Download 2011 tax forms   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. Download 2011 tax forms This rule applies only if both original separate returns were filed on time. Download 2011 tax forms 2012 separate returns and 2013 joint return. Download 2011 tax forms    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. Download 2011 tax forms You filed a separate return if you filed as single, head of household, or married filing separately. Download 2011 tax forms 2012 joint return and 2013 separate returns. Download 2011 tax forms    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. Download 2011 tax forms You are filing a separate return if you file as single, head of household, or married filing separately. Download 2011 tax forms   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. Download 2011 tax forms Then multiply the tax on the joint return by the following fraction. Download 2011 tax forms   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Download 2011 tax forms Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. Download 2011 tax forms Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. Download 2011 tax forms For 2013, they file married filing separately. Download 2011 tax forms Lisa figures her share of the tax on the 2012 joint return as follows. Download 2011 tax forms 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. Download 2011 tax forms 67% Lisa's part of tax on joint return ($6,484 × 88. Download 2011 tax forms 67%) $ 5,749 Form 2210. Download 2011 tax forms   In most cases, you do not need to file Form 2210. Download 2011 tax forms The IRS will figure the penalty for you and send you a bill. Download 2011 tax forms If you want us to figure the penalty for you, leave the penalty line on your return blank. Download 2011 tax forms Do not file Form 2210. Download 2011 tax forms   To determine if you should file Form 2210, see Part II of Form 2210. Download 2011 tax forms If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. Download 2011 tax forms If you use Form 2210, you cannot file Form 1040EZ. Download 2011 tax forms   On Form 1040, enter the amount of your penalty on line 77. Download 2011 tax forms If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. Download 2011 tax forms If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. Download 2011 tax forms   On Form 1040A, enter the amount of your penalty on line 46. Download 2011 tax forms If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. Download 2011 tax forms If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. Download 2011 tax forms Lowering or eliminating the penalty. Download 2011 tax forms    You may be able to lower or eliminate your penalty if you file Form 2210. Download 2011 tax forms You must file Form 2210 with your return if any of the following applies. Download 2011 tax forms You request a waiver. Download 2011 tax forms See Waiver of Penalty , later. Download 2011 tax forms You use the annualized income installment method. Download 2011 tax forms See the explanation of this method under Annualized Income Installment Method (Schedule AI) . Download 2011 tax forms You use your actual withholding for each payment period for estimated tax purposes. Download 2011 tax forms See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). Download 2011 tax forms You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. Download 2011 tax forms Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. Download 2011 tax forms Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. Download 2011 tax forms Total tax for 2013. Download 2011 tax forms   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. Download 2011 tax forms    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Download 2011 tax forms Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Download 2011 tax forms The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Download 2011 tax forms Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. Download 2011 tax forms   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Download 2011 tax forms   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Download 2011 tax forms Note. Download 2011 tax forms When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. Download 2011 tax forms Paid through withholding. Download 2011 tax forms    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. Download 2011 tax forms Add to that any write-in amount on line 72 identified as “Form 8689. Download 2011 tax forms ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. Download 2011 tax forms On Form 1040EZ, it is the amount on line 7. Download 2011 tax forms No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. Download 2011 tax forms S. Download 2011 tax forms citizen or resident for the whole year. Download 2011 tax forms For this rule to apply, your tax year must have included all 12 months of the year. Download 2011 tax forms You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. Download 2011 tax forms Example. Download 2011 tax forms Ray, who is single and 22 years old, was unemployed for a few months during 2012. Download 2011 tax forms He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. Download 2011 tax forms He had no other income. Download 2011 tax forms Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). Download 2011 tax forms He filed a return only to have his withheld income tax refunded to him. Download 2011 tax forms In 2013, Ray began regular work as an independent contractor. Download 2011 tax forms Ray made no estimated tax payments in 2013. Download 2011 tax forms Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. Download 2011 tax forms Total tax for 2012. Download 2011 tax forms   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. Download 2011 tax forms    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Download 2011 tax forms Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Download 2011 tax forms The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Download 2011 tax forms Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. Download 2011 tax forms   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Download 2011 tax forms   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. Download 2011 tax forms Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. Download 2011 tax forms If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. Download 2011 tax forms Example. Download 2011 tax forms The tax on Lori Lane's 2012 return was $12,400. Download 2011 tax forms Her AGI was not more than $150,000 for either 2012 or 2013. Download 2011 tax forms The tax on her 2013 return (Form 1040, line 55) is $13,044. Download 2011 tax forms Line 56 (self-employment tax) is $8,902. Download 2011 tax forms Her 2013 total tax is $21,946. Download 2011 tax forms For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). Download 2011 tax forms 90% of her 2013 tax is $19,751. Download 2011 tax forms Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. Download 2011 tax forms The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. Download 2011 tax forms Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. Download 2011 tax forms Different 2012 filing status. Download 2011 tax forms    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. Download 2011 tax forms Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. Download 2011 tax forms If you qualify to use this method, it will result in the same penalty amount as the regular method. Download 2011 tax forms However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. Download 2011 tax forms You can use the short method only if you meet one of the following requirements. Download 2011 tax forms You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). Download 2011 tax forms You paid the same amount of estimated tax on each of the four payment due dates. Download 2011 tax forms If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. Download 2011 tax forms Note. Download 2011 tax forms If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. Download 2011 tax forms However, if the payment was only a few days early, the difference is likely to be small. Download 2011 tax forms You cannot use the short method if any of the following apply. Download 2011 tax forms You made any estimated tax payments late. Download 2011 tax forms You checked box C or D in Part II of Form 2210. Download 2011 tax forms You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. Download 2011 tax forms S. Download 2011 tax forms income tax withholding. Download 2011 tax forms If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. Download 2011 tax forms Also, you cannot use your actual withholding during each period to figure your payments for each period. Download 2011 tax forms These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). Download 2011 tax forms Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. Download 2011 tax forms Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. Download 2011 tax forms You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. Download 2011 tax forms You paid one or more estimated tax payments on a date after the due date. Download 2011 tax forms You paid at least one, but less than four, installments of estimated tax. Download 2011 tax forms You paid estimated tax payments in un- equal amounts. Download 2011 tax forms You use the annualized income installment method to figure your underpayment for each payment period. Download 2011 tax forms You use your actual withholding during each payment period to figure your payments. Download 2011 tax forms Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. Download 2011 tax forms Enter the results on line 27 of Section B. Download 2011 tax forms Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. Download 2011 tax forms Complete lines 20 through 26 of the first column before going to line 20 of the next column. Download 2011 tax forms Required installments—line 18. Download 2011 tax forms   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). Download 2011 tax forms This method—the regular method—is the one to use if you received your income evenly throughout the year. Download 2011 tax forms   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Download 2011 tax forms First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. Download 2011 tax forms See Annualized Income Installment Method (Schedule AI), later. Download 2011 tax forms Payments made—line 19. Download 2011 tax forms   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. Download 2011 tax forms For special rules for figuring your payments, see Form 2210 instructions for line 19. Download 2011 tax forms   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. Download 2011 tax forms If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. Download 2011 tax forms Actual withholding method. Download 2011 tax forms    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. Download 2011 tax forms You can make this choice separately for the tax withheld from your wages and for all other withholding. Download 2011 tax forms This includes any excess social security and tier 1 RRTA tax withheld. Download 2011 tax forms   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. Download 2011 tax forms   If you use your actual withholding, you must check box D in Form 2210, Part II. Download 2011 tax forms Then complete Form 2210 using the regular method (Part IV) and file it with your return. Download 2011 tax forms Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. Download 2011 tax forms The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. Download 2011 tax forms For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. Download 2011 tax forms A 3% rate applies to all four periods. Download 2011 tax forms Payments. Download 2011 tax forms    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. Download 2011 tax forms For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. Download 2011 tax forms You can use the table in the Form 2210 instructions to make your list. Download 2011 tax forms Follow those instructions for listing income tax withheld and payments made with your return. Download 2011 tax forms Use the list to determine when each underpayment was paid. Download 2011 tax forms   If you mail your estimated tax payments, use the date of the U. Download 2011 tax forms S. Download 2011 tax forms postmark as the date of payment. Download 2011 tax forms Line 1b. Download 2011 tax forms   Apply the payments listed to underpayment balance in the first column until it is fully paid. Download 2011 tax forms Apply payments in the order made. Download 2011 tax forms Figuring the penalty. Download 2011 tax forms   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. Download 2011 tax forms On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. Download 2011 tax forms On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. Download 2011 tax forms If no payments are applied, figure the penalty on the amount on line 1a. Download 2011 tax forms Aid for counting days. Download 2011 tax forms    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. Download 2011 tax forms Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. Download 2011 tax forms In the same manner, find the number for the date the payment was made. Download 2011 tax forms Subtract the due date “number” from the payment date “number. Download 2011 tax forms ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. Download 2011 tax forms Table 4-1. Download 2011 tax forms Calendar To Determine the Number of Days a Payment Is Late Instructions. Download 2011 tax forms Use this table with Form 2210 if you are completing Part IV, Section B. Download 2011 tax forms First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. Download 2011 tax forms Then, in the same manner, find the number for the date the payment was made. Download 2011 tax forms Finally, subtract the due date number from the payment date number. Download 2011 tax forms The result is the number of days the payment is late. Download 2011 tax forms Example. Download 2011 tax forms The payment due date is June 15 (61). Download 2011 tax forms The payment was made on November 4 (203). Download 2011 tax forms The payment is 142 days late (203 – 61). Download 2011 tax forms Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. Download 2011 tax forms Sept. Download 2011 tax forms Oct. Download 2011 tax forms Nov. Download 2011 tax forms Dec. Download 2011 tax forms Jan. Download 2011 tax forms Feb. Download 2011 tax forms Mar. Download 2011 tax forms Apr. Download 2011 tax forms 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Download 2011 tax forms Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. Download 2011 tax forms To figure your underpayment using this method, complete Form 2210, Schedule AI. Download 2011 tax forms Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Download 2011 tax forms If you use the annualized income installment method, you must check box C in Part II of Form 2210. Download 2011 tax forms Also, you must attach Form 2210 and Schedule AI to your return. Download 2011 tax forms If you use Schedule AI for any payment due date, you must use it for all payment due dates. Download 2011 tax forms Completing Schedule AI. Download 2011 tax forms   Follow the Form 2210 instructions to complete Schedule AI. Download 2011 tax forms For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. Download 2011 tax forms If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. Download 2011 tax forms Note. Download 2011 tax forms Each period includes amounts from the previous period(s). Download 2011 tax forms Period (a) includes items for January 1 through March 31. Download 2011 tax forms Period (b) includes items for January 1 through May 31. Download 2011 tax forms Period (c) includes items for January 1 through August 31. Download 2011 tax forms Period (d) includes items for the entire year. Download 2011 tax forms Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. Download 2011 tax forms The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. Download 2011 tax forms If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. Download 2011 tax forms Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. Download 2011 tax forms The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. Download 2011 tax forms Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . Download 2011 tax forms See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. Download 2011 tax forms Form 2210-F. Download 2011 tax forms   Use Form 2210-F to figure any underpayment penalty. Download 2011 tax forms Do not attach it to your return unless you check a box in Part I. Download 2011 tax forms However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. Download 2011 tax forms Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. Download 2011 tax forms Keep your filled-in Form 2210-F for your records. Download 2011 tax forms    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. Download 2011 tax forms Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. Download 2011 tax forms You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. Download 2011 tax forms You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. Download 2011 tax forms You had a reasonable cause for not making the payment. Download 2011 tax forms Your underpayment was not due to willful neglect. Download 2011 tax forms How to request a waiver. Download 2011 tax forms   To request a waiver, see the Instructions for Form 2210. Download 2011 tax forms Farmers and fishermen. Download 2011 tax forms   To request a waiver, see the Instructions for Form 2210-F. Download 2011 tax forms Federally declared disaster. Download 2011 tax forms   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. Download 2011 tax forms During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. Download 2011 tax forms Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. Download 2011 tax forms If you still owe a penalty after the automatic waiver is applied, we will send you a bill. Download 2011 tax forms   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. Download 2011 tax forms Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. Download 2011 tax forms If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. Download 2011 tax forms   Details on the applicable disaster postponement period can be found at IRS. Download 2011 tax forms gov. Download 2011 tax forms Enter Tax Relief in Disaster Situations. Download 2011 tax forms Select the federally declared disaster that affected you. Download 2011 tax forms    Worksheet 4-1. Download 2011 tax forms 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. Download 2011 tax forms To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. Download 2011 tax forms                   1. Download 2011 tax forms Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. Download 2011 tax forms       2. Download 2011 tax forms Enter your annualized qualified dividends for the period 2. Download 2011 tax forms           3. Download 2011 tax forms Are you filing Schedule D?               □ Yes. Download 2011 tax forms Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. Download 2011 tax forms If either line 15 or line 16 is blank or a loss, enter -0-. Download 2011 tax forms 3. Download 2011 tax forms             □ No. Download 2011 tax forms Enter your annualized capital gain distributions from Form 1040, line 13             4. Download 2011 tax forms Add lines 2 and 3   4. Download 2011 tax forms           5. Download 2011 tax forms If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Download 2011 tax forms Otherwise, enter -0-   5. Download 2011 tax forms           6. Download 2011 tax forms Subtract line 5 from line 4. Download 2011 tax forms If zero or less, enter -0- 6. Download 2011 tax forms       7. Download 2011 tax forms Subtract line 6 from line 1. Download 2011 tax forms If zero or less, enter -0- 7. Download 2011 tax forms       8. Download 2011 tax forms Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. Download 2011 tax forms 8. Download 2011 tax forms       9. Download 2011 tax forms Enter the smaller of line 1 or line 8 9. Download 2011 tax forms       10. Download 2011 tax forms Enter the smaller of line 7 or line 9 10. Download 2011 tax forms       11. Download 2011 tax forms Subtract line 10 from line 9. Download 2011 tax forms This amount is taxed at 0% 11. Download 2011 tax forms       12. Download 2011 tax forms Enter the smaller of line 1 or line 6 12. Download 2011 tax forms       13. Download 2011 tax forms Enter the amount from line 11 13. Download 2011 tax forms       14. Download 2011 tax forms Subtract line 13 from line 12 14. Download 2011 tax forms       15. Download 2011 tax forms Multiply line 14 by 15% (. Download 2011 tax forms 15) 15. Download 2011 tax forms   16. Download 2011 tax forms Figure the tax on the amount on line 7. Download 2011 tax forms If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Download 2011 tax forms If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. Download 2011 tax forms   17. Download 2011 tax forms Add lines 15 and 16 17. Download 2011 tax forms   18. Download 2011 tax forms Figure the tax on the amount on line 1. Download 2011 tax forms If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Download 2011 tax forms If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. Download 2011 tax forms   19. Download 2011 tax forms Tax on all taxable income. Download 2011 tax forms Enter the smaller of line 17 or line 18. Download 2011 tax forms Also enter this amount on line 12 of Schedule AI in the appropriate column. Download 2011 tax forms However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. Download 2011 tax forms   Worksheet 4-2. Download 2011 tax forms 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. Download 2011 tax forms             1. Download 2011 tax forms Enter the amount from line 11 of Schedule AI for the period 1. Download 2011 tax forms   2. Download 2011 tax forms Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. Download 2011 tax forms   3. Download 2011 tax forms Add lines 1 and 2 3. Download 2011 tax forms   4. Download 2011 tax forms Tax on the amount on line 3. Download 2011 tax forms Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. Download 2011 tax forms See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. Download 2011 tax forms (Note. Download 2011 tax forms You do not have to use the same method for each period on Schedule AI. Download 2011 tax forms ) 4. Download 2011 tax forms   5. Download 2011 tax forms Tax on the amount on line 2. Download 2011 tax forms If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Download 2011 tax forms If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. Download 2011 tax forms   6. Download 2011 tax forms Subtract line 5 from line 4. Download 2011 tax forms Enter the result here and on line 12 of Schedule AI. Download 2011 tax forms If zero or less,  enter -0- 6. Download 2011 tax forms             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. Download 2011 tax forms     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. Download 2011 tax forms If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. Download 2011 tax forms Complete the rest of Form 8615 according to its instructions. Download 2011 tax forms Then complete lines 5 and 6 above. Download 2011 tax forms     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. Download 2011 tax forms Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Download 2011 tax forms Next, determine if you have a capital gain excess. Download 2011 tax forms     Figuring capital gain excess. Download 2011 tax forms To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). Download 2011 tax forms If the result is more than zero, that amount is your capital gain excess. Download 2011 tax forms     No capital gain excess. Download 2011 tax forms If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. Download 2011 tax forms Then complete lines 5 and 6 above. Download 2011 tax forms     Capital gain excess. Download 2011 tax forms If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Download 2011 tax forms Then complete lines 5 and 6 above. Download 2011 tax forms     Make the modifications below only for purposes of filling out Worksheet 4-2 above. Download 2011 tax forms     a. Download 2011 tax forms Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. Download 2011 tax forms     b. Download 2011 tax forms Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. Download 2011 tax forms     c. Download 2011 tax forms Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. Download 2011 tax forms     d. Download 2011 tax forms Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). Download 2011 tax forms   Prev  Up  Next   Home   More Online Publications
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Download 2011 tax forms Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Download 2011 tax forms Reporting Tips to Your EmployerElectronic tip statement. Download 2011 tax forms Final report. Download 2011 tax forms 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. Download 2011 tax forms   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. Download 2011 tax forms How to keep a daily tip record. Download 2011 tax forms   There are two ways to keep a daily tip record. Download 2011 tax forms 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. Download 2011 tax forms You should keep your daily tip record with your tax or other personal records. Download 2011 tax forms You must keep your records for as long as they are important for administration of the federal tax law. Download 2011 tax forms For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Download 2011 tax forms    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Download 2011 tax forms 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. Download 2011 tax forms Publication 1244 is also available at www. Download 2011 tax forms irs. Download 2011 tax forms gov/pub1244. Download 2011 tax forms Publication 1244 includes a 1-year supply of Form 4070A. Download 2011 tax forms Each day, write in the information asked for on the form. Download 2011 tax forms A filled-in Form 4070A is shown on the following page. Download 2011 tax forms   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. Download 2011 tax forms Although you do not report these tips to your employer, you must report them on your tax return. Download 2011 tax forms   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). Download 2011 tax forms Then, each workday, write the date and the following information. Download 2011 tax forms Cash tips you get directly from customers or from other employees. Download 2011 tax forms Tips from credit and debit card charge customers that your employer pays you. Download 2011 tax forms The value of any noncash tips you get, such as tickets, passes, or other items of value. Download 2011 tax forms 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. Download 2011 tax forms Please click here for the text description of the image. Download 2011 tax forms Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Download 2011 tax forms   You can use an electronic system provided by your employer to record your daily tips. Download 2011 tax forms If you do, you must receive and keep a paper copy of this record. Download 2011 tax forms Service charges. Download 2011 tax forms    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. Download 2011 tax forms This is part of your wages, not a tip. Download 2011 tax forms 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. Download 2011 tax forms See examples below. Download 2011 tax forms Example 1. Download 2011 tax forms Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Download 2011 tax forms 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. Download 2011 tax forms Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Download 2011 tax forms Do not include the 18% charge in your tip diary. Download 2011 tax forms Service charges that are paid to you are considered wages, not tips. Download 2011 tax forms Example 2. Download 2011 tax forms Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Download 2011 tax forms 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. Download 2011 tax forms Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Download 2011 tax forms Be sure to include this amount in your tip diary. Download 2011 tax forms Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Download 2011 tax forms Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Download 2011 tax forms   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). Download 2011 tax forms What tips to report. Download 2011 tax forms   Report to your employer only cash, check, and debit and credit card tips you receive. Download 2011 tax forms   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. Download 2011 tax forms   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Download 2011 tax forms Do not report to your employer any portion of the tips you receive that you pass on to other employees. Download 2011 tax forms However, you must report tips you receive from other employees. Download 2011 tax forms   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Download 2011 tax forms You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Download 2011 tax forms How to report. Download 2011 tax forms   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. Download 2011 tax forms Fill in the information asked for on the form, sign and date the form, and give it to your employer. Download 2011 tax forms A sample filled-in Form 4070 is shown above. Download 2011 tax forms To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Download 2011 tax forms   If you do not use Form 4070, give your employer a statement with the following information. Download 2011 tax forms Your name, address, and social security number. Download 2011 tax forms Your employer's name, address, and business name (if it is different from your employer's name). Download 2011 tax forms The month (or the dates of any shorter period) in which you received tips. Download 2011 tax forms The total tips required to be reported for that period. Download 2011 tax forms You must sign and date the statement. Download 2011 tax forms Be sure to keep a copy with your tax or other personal records. Download 2011 tax forms   Your employer may require you to report your tips more than once a month. Download 2011 tax forms However, the statement cannot cover a period of more than 1 calendar month. Download 2011 tax forms Electronic tip statement. Download 2011 tax forms   Your employer can have you furnish your tip statements electronically. Download 2011 tax forms When to report. Download 2011 tax forms   Give your report for each month to your employer by the 10th of the next month. Download 2011 tax forms 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. Download 2011 tax forms Example. Download 2011 tax forms You must report your tips received in September 2014 by October 10, 2014. Download 2011 tax forms Final report. Download 2011 tax forms   If your employment ends during the month, you can report your tips when your employment ends. Download 2011 tax forms Penalty for not reporting tips. Download 2011 tax forms   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. Download 2011 tax forms (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. Download 2011 tax forms ) The penalty amount is in addition to the taxes you owe. Download 2011 tax forms   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Download 2011 tax forms To do so, attach a statement to your return explaining why you did not report them. Download 2011 tax forms Giving your employer money for taxes. Download 2011 tax forms   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. Download 2011 tax forms If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Download 2011 tax forms   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. Download 2011 tax forms All taxes on your regular pay. Download 2011 tax forms Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Download 2011 tax forms Federal, state, and local income taxes on your reported tips. Download 2011 tax forms    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Download 2011 tax forms If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Download 2011 tax forms See Publication 505, Tax Withholding and Estimated Tax, for more information. Download 2011 tax forms    Uncollected taxes. Download 2011 tax forms 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. Download 2011 tax forms These uncollected taxes will be shown on your 2013 Form W-2. Download 2011 tax forms 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. Download 2011 tax forms Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Download 2011 tax forms The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Download 2011 tax forms There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Download 2011 tax forms 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. Download 2011 tax forms For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Download 2011 tax forms irs. Download 2011 tax forms gov/pub/irs-irbs/irb01-02. Download 2011 tax forms pdf. Download 2011 tax forms If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Download 2011 tax forms See Revenue Procedure 2007-32, 2007-22 I. Download 2011 tax forms R. Download 2011 tax forms B. Download 2011 tax forms 1322, available at www. Download 2011 tax forms irs. Download 2011 tax forms gov/pub/irs-irbs/irb07_22. Download 2011 tax forms pdf. Download 2011 tax forms Your employer can provide you with a copy of any applicable agreement. Download 2011 tax forms To find out more about these agreements, visit IRS. Download 2011 tax forms gov and enter “restaurant tip reporting” in the search box. Download 2011 tax forms You may also call 1-800-829-4933, visit www. Download 2011 tax forms irs. Download 2011 tax forms gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Download 2011 tax forms Program@irs. Download 2011 tax forms gov and request information on this program. Download 2011 tax forms Reporting Tips on Your Tax Return How to report tips. Download 2011 tax forms   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. Download 2011 tax forms What tips to report. Download 2011 tax forms   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Download 2011 tax forms 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. Download 2011 tax forms Add to the amount in box 1 only the tips you did not report to your employer. Download 2011 tax forms   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. Download 2011 tax forms Do not include the amount of these tips on your 2013 tax return. Download 2011 tax forms Instead, include them on your 2014 tax return. Download 2011 tax forms 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. Download 2011 tax forms Although these tips were received in 2012, you must report them on your 2013 tax return. Download 2011 tax forms   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Download 2011 tax forms Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Download 2011 tax forms However, you must report tips you receive from other employees. Download 2011 tax forms    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. Download 2011 tax forms    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. Download 2011 tax forms   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. Download 2011 tax forms Cash and charge tips you received that totaled less than $20 for any month. Download 2011 tax forms The value of noncash tips, such as tickets, passes, or other items of value. Download 2011 tax forms Example. Download 2011 tax forms 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. Download 2011 tax forms 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. Download 2011 tax forms 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. Download 2011 tax forms Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Download 2011 tax forms He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Download 2011 tax forms Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Download 2011 tax forms    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. Download 2011 tax forms To report these taxes, you must file a return even if you would not otherwise have to file. Download 2011 tax forms You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Download 2011 tax forms (You cannot file Form 1040EZ or Form 1040A. Download 2011 tax forms )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Download 2011 tax forms Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Download 2011 tax forms Use Form 8959 to figure Additional Medicare Tax. Download 2011 tax forms If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Download 2011 tax forms To get railroad retirement credit, you must report tips to your employer. Download 2011 tax forms Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Download 2011 tax forms    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. Download 2011 tax forms For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Download 2011 tax forms   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). Download 2011 tax forms You must report these amounts as additional tax on your return. Download 2011 tax forms   If you worked in the U. Download 2011 tax forms S. Download 2011 tax forms 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. Download 2011 tax forms If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Download 2011 tax forms Unlike the uncollected portion of the regular (1. Download 2011 tax forms 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Download 2011 tax forms   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Download 2011 tax forms 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. Download 2011 tax forms See the instructions for the appropriate form and line number indicated, and Form 8959. Download 2011 tax forms (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Download 2011 tax forms ) Self-employed persons. Download 2011 tax forms    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Download 2011 tax forms See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Download 2011 tax forms Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Download 2011 tax forms They are not included in box 1 with your wages and reported tips. Download 2011 tax forms If box 8 is blank, this discussion does not apply to you. Download 2011 tax forms What are allocated tips. Download 2011 tax forms   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Download 2011 tax forms 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. Download 2011 tax forms No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Download 2011 tax forms How were your allocated tips figured. Download 2011 tax forms   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). Download 2011 tax forms 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. Download 2011 tax forms For information about the exact allocation method used, ask your employer. Download 2011 tax forms Must you report your allocated tips on your tax return. Download 2011 tax forms   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. Download 2011 tax forms 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. Download 2011 tax forms Add to the amount in box 1 only the tips you did not report to your employer as required. Download 2011 tax forms 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. Download 2011 tax forms   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Download 2011 tax forms How to report allocated tips. Download 2011 tax forms   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. Download 2011 tax forms (You cannot file Form 1040A or Form 1040EZ). Download 2011 tax forms    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. Download 2011 tax forms Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Download 2011 tax forms 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. Download 2011 tax forms How to request an approved lower rate. Download 2011 tax forms   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. Download 2011 tax forms Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Download 2011 tax forms The petition must include specific information about the establishment that will justify the lower rate. Download 2011 tax forms A user fee must be paid with the petition. Download 2011 tax forms    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). Download 2011 tax forms The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Download 2011 tax forms 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. Download 2011 tax forms   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Download 2011 tax forms How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Download 2011 tax forms 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. Download 2011 tax forms Free help with your tax return. Download 2011 tax forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. Download 2011 tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Download 2011 tax forms The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Download 2011 tax forms 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. Download 2011 tax forms Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Download 2011 tax forms To find the nearest VITA or TCE site, visit IRS. Download 2011 tax forms gov or call 1-800-906-9887. Download 2011 tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Download 2011 tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. Download 2011 tax forms aarp. Download 2011 tax forms org/money/taxaide or call 1-888-227-7669. Download 2011 tax forms   For more information on these programs, go to IRS. Download 2011 tax forms gov and enter “VITA” in the search box. Download 2011 tax forms Internet. Download 2011 tax forms IRS. Download 2011 tax forms gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Download 2011 tax forms Apply for an Employer Identification Number (EIN). Download 2011 tax forms Go to IRS. Download 2011 tax forms gov and enter Apply for an EIN in the search box. Download 2011 tax forms Request an Electronic Filing PIN by going to IRS. Download 2011 tax forms gov and entering Electronic Filing PIN in the search box. Download 2011 tax forms Check the status of your 2013 refund with Where's My Refund? Go to IRS. Download 2011 tax forms 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. Download 2011 tax forms 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. Download 2011 tax forms Check the status of your amended return. Download 2011 tax forms Go to IRS. Download 2011 tax forms gov and enter Where's My Amended Return in the search box. Download 2011 tax forms Download forms, instructions, and publications, including some accessible versions. Download 2011 tax forms Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Download 2011 tax forms gov or IRS2Go. Download 2011 tax forms Tax return and tax account transcripts are generally available for the current year and past three years. Download 2011 tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 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Download 2011 tax forms If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Download 2011 tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Download 2011 tax forms Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Download 2011 tax forms gov. Download 2011 tax forms 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. Download 2011 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Download 2011 tax forms Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Download 2011 tax forms AARP offers the Tax-Aide counseling program as part of the TCE program. Download 2011 tax forms Visit AARP's website to find the nearest Tax-Aide location. Download 2011 tax forms Research your tax questions. Download 2011 tax forms Search publications and instructions by topic or keyword. Download 2011 tax forms Read the Internal Revenue Code, regulations, or other official guidance. Download 2011 tax forms Read Internal Revenue Bulletins. Download 2011 tax forms Sign up to receive local and national tax news by email. Download 2011 tax forms Phone. Download 2011 tax forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Download 2011 tax forms Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Download 2011 tax forms 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. Download 2011 tax forms Call to locate the nearest volunteer help site, 1-800-906-9887. Download 2011 tax forms 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. Download 2011 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Download 2011 tax forms Most VITA and TCE sites offer free electronic filing. Download 2011 tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Download 2011 tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Download 2011 tax forms Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Download 2011 tax forms The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Download 2011 tax forms 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. Download 2011 tax forms 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. Download 2011 tax forms Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Download 2011 tax forms Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Download 2011 tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Download 2011 tax forms 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). Download 2011 tax forms You should receive your order within 10 business days. Download 2011 tax forms Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Download 2011 tax forms Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Download 2011 tax forms Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Download 2011 tax forms Call to ask tax questions, 1-800-829-1040. Download 2011 tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Download 2011 tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Download 2011 tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Download 2011 tax forms gsa. Download 2011 tax forms gov/fedrelay. Download 2011 tax forms Walk-in. Download 2011 tax forms You can find a selection of forms, publications and services — in-person, face-to-face. Download 2011 tax forms Products. Download 2011 tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Download 2011 tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Download 2011 tax forms Services. Download 2011 tax forms You can walk in to your local TAC most business days for personal, face-to-face tax help. Download 2011 tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Download 2011 tax forms 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. Download 2011 tax forms No appointment is necessary—just walk in. Download 2011 tax forms Before visiting, check www. Download 2011 tax forms irs. Download 2011 tax forms gov/localcontacts for hours of operation and services provided. Download 2011 tax forms Mail. Download 2011 tax forms You can send your order for forms, instructions, and publications to the address below. Download 2011 tax forms You should receive a response within 10 business days after your request is received. Download 2011 tax forms  Internal Revenue Service 1201 N. Download 2011 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Download 2011 tax forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Download 2011 tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Download 2011 tax forms What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Download 2011 tax forms 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. Download 2011 tax forms You face (or your business is facing) an immediate threat of adverse action. Download 2011 tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Download 2011 tax forms   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. Download 2011 tax forms Here's why we can help: TAS is an independent organization within the IRS. Download 2011 tax forms Our advocates know how to work with the IRS. Download 2011 tax forms Our services are free and tailored to meet your needs. Download 2011 tax forms We have offices in every state, the District of Columbia, and Puerto Rico. Download 2011 tax forms 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. Download 2011 tax forms irs. Download 2011 tax forms gov/advocate, or call us toll-free at 1-877-777-4778. Download 2011 tax forms How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Download 2011 tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Download 2011 tax forms irs. Download 2011 tax forms gov/sams. Download 2011 tax forms Low Income Taxpayer Clinics. Download 2011 tax forms   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. Download 2011 tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Download 2011 tax forms Visit www. Download 2011 tax forms TaxpayerAdvocate. Download 2011 tax forms irs. Download 2011 tax forms gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Download 2011 tax forms Prev  Up  Next   Home   More Online Publications