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File 2006 Taxes Online

File 2006 taxes online Publication 584-B - Additional Material Table of Contents This image is too large to be displayed in the current screen. File 2006 taxes online Please click the link to view the image. File 2006 taxes online Office Furniture and Fixtures This image is too large to be displayed in the current screen. File 2006 taxes online Please click the link to view the image. File 2006 taxes online Information Systems This image is too large to be displayed in the current screen. File 2006 taxes online Please click the link to view the image. File 2006 taxes online Motor Vehicles This image is too large to be displayed in the current screen. File 2006 taxes online Please click the link to view the image. File 2006 taxes online Office Supplies This image is too large to be displayed in the current screen. File 2006 taxes online Please click the link to view the image. File 2006 taxes online Building, Components, and Land This image is too large to be displayed in the current screen. File 2006 taxes online Please click the link to view the image. File 2006 taxes online Equipment Tax Publications for Individual TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. File 2006 taxes online General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars for 2012 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U. File 2006 taxes online S. File 2006 taxes online Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U. File 2006 taxes online S. File 2006 taxes online Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U. File 2006 taxes online S. File 2006 taxes online Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U. File 2006 taxes online S. File 2006 taxes online Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590 Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U. File 2006 taxes online S. File 2006 taxes online Civil Service Retirement Benefits 901 U. File 2006 taxes online S. File 2006 taxes online Tax Treaties 907 Tax Highlights for Persons with Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide For Wages Paid in 2012 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo 850(EN/SP) English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544 (SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. File 2006 taxes online Form Number and Title 1040 U. File 2006 taxes online S. File 2006 taxes online Individual Income Tax Return Sch A Itemized Deductions Sch B Interest and Ordinary Dividends Sch C Profit or Loss From Business Sch C-EZ Net Profit From Business Sch D Capital Gains and Losses Sch E Supplemental Income and Loss Sch EIC Earned Income Credit Sch F Profit or Loss From Farming Sch H Household Employment Taxes Sch J Income Averaging for Farmers and Fishermen Sch R Credit for the Elderly or the Disabled Sch SE Self-Employment Tax 1040A U. File 2006 taxes online S. File 2006 taxes online Individual Income Tax Return Sch B Interest and Ordinary Dividends 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040-ES Estimated Tax for Individuals 1040X Amended U. File 2006 taxes online S. File 2006 taxes online Individual Income Tax Return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 2848(SP) Poder Legal y Declaración del Representante 3903 Moving Expenses 4562 Depreciation and Amortization 4868 Application for Automatic Extension of Time To File U. File 2006 taxes online S. File 2006 taxes online Individual Income Tax Return 4868(SP) Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos 4952 Investment Interest Expense Deduction 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251 Alternative Minimum Tax—Individuals 8283 Noncash Charitable Contributions 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8812 Additional Child Tax Credit 8822 Change of Address 8829 Expenses for Business Use of Your Home 8863 Education Credits (American Opportunity and Lifetime Learning Credits) 8949 Sales and Other Dispositions of Capital Assets 9465 Installment Agreement Request 9465(SP) Solicitud para un Plan de Pagos a Plazos         Prev  Up  Next   Home   More Online Publications
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File 2006 taxes online 6. File 2006 taxes online   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. File 2006 taxes online Reporting Tips to Your EmployerElectronic tip statement. File 2006 taxes online Final report. File 2006 taxes online Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. File 2006 taxes online All tips you receive are income and are subject to federal income tax. File 2006 taxes online You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. File 2006 taxes online The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. File 2006 taxes online Reporting your tip income correctly is not difficult. File 2006 taxes online You must do three things. File 2006 taxes online Keep a daily tip record. File 2006 taxes online Report tips to your employer. File 2006 taxes online Report all your tips on your income tax return. File 2006 taxes online  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. File 2006 taxes online This chapter will also show you how to treat allocated tips. File 2006 taxes online For information on special tip programs and agreements, see Publication 531. File 2006 taxes online Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. File 2006 taxes online   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. File 2006 taxes online How to keep a daily tip record. File 2006 taxes online   There are two ways to keep a daily tip record. File 2006 taxes online You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. File 2006 taxes online You should keep your daily tip record with your tax or other personal records. File 2006 taxes online You must keep your records for as long as they are important for administration of the federal tax law. File 2006 taxes online For information on how long to keep records, see How long to keep records in chapter 1. File 2006 taxes online    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. File 2006 taxes online To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. File 2006 taxes online Also, Publication 1244 is available online at www. File 2006 taxes online irs. File 2006 taxes online gov/pub/irs-pdf/p1244. File 2006 taxes online pdf. File 2006 taxes online Publication 1244 includes a 1-year supply of Form 4070A. File 2006 taxes online Each day, write in the information asked for on the form. File 2006 taxes online   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. File 2006 taxes online Although you do not report these tips to your employer, you must report them on your tax return. File 2006 taxes online   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). File 2006 taxes online Then, each workday, write the date and the following information. File 2006 taxes online Cash tips you get directly from customers or from other employees. File 2006 taxes online Tips from credit and debit card charge customers that your employer pays you. File 2006 taxes online The value of any noncash tips you get, such as tickets, passes, or other items of value. File 2006 taxes online The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. File 2006 taxes online Electronic tip record. File 2006 taxes online   You can use an electronic system provided by your employer to record your daily tips. File 2006 taxes online If you do, you must receive and keep a paper copy of this record. File 2006 taxes online Service charges. File 2006 taxes online    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. File 2006 taxes online This is part of your wages, not a tip. File 2006 taxes online See examples below. File 2006 taxes online Example 1. File 2006 taxes online Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. File 2006 taxes online Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. File 2006 taxes online Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. File 2006 taxes online Do not include the 18% charge in your tip diary. File 2006 taxes online Service charges that are paid to you are considered wages, not tips. File 2006 taxes online Example 2. File 2006 taxes online Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. File 2006 taxes online David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. File 2006 taxes online Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. File 2006 taxes online Be sure to include this amount in your tip diary. File 2006 taxes online Reporting Tips to Your Employer Why report tips to your employer. File 2006 taxes online   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). File 2006 taxes online What tips to report. File 2006 taxes online   Report to your employer only cash, check, and debit and credit card tips you receive. File 2006 taxes online   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. File 2006 taxes online   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File 2006 taxes online Do not report to your employer any portion of the tips you receive that you pass on to other employees. File 2006 taxes online However, you must report tips you receive from other employees. File 2006 taxes online    Do not report the value of any noncash tips, such as tickets or passes, to your employer. File 2006 taxes online You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. File 2006 taxes online How to report. File 2006 taxes online    If your employer does not give you any other way to report tips, you can use Form 4070. File 2006 taxes online Fill in the information asked for on the form, sign and date the form, and give it to your employer. File 2006 taxes online To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. File 2006 taxes online   If you do not use Form 4070, give your employer a statement with the following information. File 2006 taxes online Your name, address, and social security number. File 2006 taxes online Your employer's name, address, and business name (if it is different from your employer's name). File 2006 taxes online The month (or the dates of any shorter period) in which you received tips. File 2006 taxes online The total tips required to be reported for that period. File 2006 taxes online You must sign and date the statement. File 2006 taxes online Be sure to keep a copy with your tax or other personal records. File 2006 taxes online   Your employer may require you to report your tips more than once a month. File 2006 taxes online However, the statement cannot cover a period of more than 1 calendar month. File 2006 taxes online Electronic tip statement. File 2006 taxes online   Your employer can have you furnish your tip statements electronically. File 2006 taxes online When to report. File 2006 taxes online   Give your report for each month to your employer by the 10th of the next month. File 2006 taxes online If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. File 2006 taxes online Example. File 2006 taxes online You must report your tips received in September 2014 by October 10, 2014. File 2006 taxes online Final report. File 2006 taxes online   If your employment ends during the month, you can report your tips when your employment ends. File 2006 taxes online Penalty for not reporting tips. File 2006 taxes online   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. File 2006 taxes online (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. File 2006 taxes online ) The penalty amount is in addition to the taxes you owe. File 2006 taxes online   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. File 2006 taxes online To do so, attach a statement to your return explaining why you did not report them. File 2006 taxes online Giving your employer money for taxes. File 2006 taxes online   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. File 2006 taxes online If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. File 2006 taxes online   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. File 2006 taxes online All taxes on your regular pay. File 2006 taxes online Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. File 2006 taxes online Federal, state, and local income taxes on your reported tips. File 2006 taxes online    Any taxes that remain unpaid can be collected by your employer from your next paycheck. File 2006 taxes online If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. File 2006 taxes online See Publication 505, Tax Withholding and Estimated Tax, for more information. File 2006 taxes online    Uncollected taxes. File 2006 taxes online You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. File 2006 taxes online These uncollected taxes will be shown on your 2013 Form W-2. File 2006 taxes online See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. File 2006 taxes online Reporting Tips on Your Tax Return How to report tips. File 2006 taxes online    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. File 2006 taxes online What tips to report. File 2006 taxes online   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. File 2006 taxes online Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. File 2006 taxes online Add to the amount in box 1 only the tips you did not report to your employer. File 2006 taxes online    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. File 2006 taxes online    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. File 2006 taxes online   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. File 2006 taxes online Cash and charge tips you received that totaled less than $20 for any month. File 2006 taxes online The value of noncash tips, such as tickets, passes, or other items of value. File 2006 taxes online Example. File 2006 taxes online Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. File 2006 taxes online Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. File 2006 taxes online He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. File 2006 taxes online Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. File 2006 taxes online He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. File 2006 taxes online Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. File 2006 taxes online    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. File 2006 taxes online To report these taxes, you must file a return even if you would not otherwise have to file. File 2006 taxes online You must use Form 1040. File 2006 taxes online (You cannot file Form 1040EZ or Form 1040A. File 2006 taxes online )    Use Form 4137 to figure social security and Medicare taxes. File 2006 taxes online Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. File 2006 taxes online Use Form 8959 to figure Additional Medicare Tax. File 2006 taxes online    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. File 2006 taxes online To get railroad retirement credit, you must report tips to your employer. File 2006 taxes online Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. File 2006 taxes online   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. File 2006 taxes online For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. File 2006 taxes online   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). File 2006 taxes online You must report these amounts as additional tax on your return. File 2006 taxes online Unlike the uncollected portion of the regular (1. File 2006 taxes online 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. File 2006 taxes online    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. File 2006 taxes online You must report these taxes on Form 1040, line 60. File 2006 taxes online See the instructions for Form 1040, line 60. File 2006 taxes online (You cannot file Form 1040EZ or Form 1040A. File 2006 taxes online ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. File 2006 taxes online They are not included in box 1 with your wages and reported tips. File 2006 taxes online If box 8 is blank, this discussion does not apply to you. File 2006 taxes online What are allocated tips. File 2006 taxes online   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. File 2006 taxes online Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. File 2006 taxes online No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. File 2006 taxes online How were your allocated tips figured. File 2006 taxes online   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). File 2006 taxes online Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. File 2006 taxes online For information about the exact allocation method used, ask your employer. File 2006 taxes online Must you report your allocated tips on your tax return. File 2006 taxes online   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. File 2006 taxes online Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. File 2006 taxes online Add to the amount in box 1 only the tips you did not report to your employer. File 2006 taxes online This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. File 2006 taxes online   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. File 2006 taxes online How to report allocated tips. File 2006 taxes online   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File 2006 taxes online (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. File 2006 taxes online )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. File 2006 taxes online Complete Form 4137, and include the allocated tips on line 1 of the form. File 2006 taxes online See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. File 2006 taxes online Prev  Up  Next   Home   More Online Publications