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File 2010 State Taxes

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File 2010 State Taxes

File 2010 state taxes Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. File 2010 state taxes Reporting Tips to Your EmployerElectronic tip statement. File 2010 state taxes Final report. File 2010 state taxes Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. File 2010 state taxes   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 2010 state taxes How to keep a daily tip record. File 2010 state taxes   There are two ways to keep a daily tip record. File 2010 state taxes 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 2010 state taxes You should keep your daily tip record with your tax or other personal records. File 2010 state taxes You must keep your records for as long as they are important for administration of the federal tax law. File 2010 state taxes For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. File 2010 state taxes    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. File 2010 state taxes To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. File 2010 state taxes Publication 1244 is also available at www. File 2010 state taxes irs. File 2010 state taxes gov/pub1244. File 2010 state taxes Publication 1244 includes a 1-year supply of Form 4070A. File 2010 state taxes Each day, write in the information asked for on the form. File 2010 state taxes A filled-in Form 4070A is shown on the following page. File 2010 state taxes   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 2010 state taxes Although you do not report these tips to your employer, you must report them on your tax return. File 2010 state taxes   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 2010 state taxes Then, each workday, write the date and the following information. File 2010 state taxes Cash tips you get directly from customers or from other employees. File 2010 state taxes Tips from credit and debit card charge customers that your employer pays you. File 2010 state taxes The value of any noncash tips you get, such as tickets, passes, or other items of value. File 2010 state taxes 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 2010 state taxes Please click here for the text description of the image. File 2010 state taxes Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. File 2010 state taxes   You can use an electronic system provided by your employer to record your daily tips. File 2010 state taxes If you do, you must receive and keep a paper copy of this record. File 2010 state taxes Service charges. File 2010 state taxes    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 2010 state taxes This is part of your wages, not a tip. File 2010 state taxes The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. File 2010 state taxes See examples below. File 2010 state taxes Example 1. File 2010 state taxes Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. File 2010 state taxes 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 2010 state taxes 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 2010 state taxes Do not include the 18% charge in your tip diary. File 2010 state taxes Service charges that are paid to you are considered wages, not tips. File 2010 state taxes Example 2. File 2010 state taxes Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. File 2010 state taxes David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. File 2010 state taxes 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 2010 state taxes Be sure to include this amount in your tip diary. File 2010 state taxes Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. File 2010 state taxes Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. File 2010 state taxes   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 2010 state taxes What tips to report. File 2010 state taxes   Report to your employer only cash, check, and debit and credit card tips you receive. File 2010 state taxes   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 2010 state taxes   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File 2010 state taxes Do not report to your employer any portion of the tips you receive that you pass on to other employees. File 2010 state taxes However, you must report tips you receive from other employees. File 2010 state taxes   Do not report the value of any noncash tips, such as tickets or passes, to your employer. File 2010 state taxes You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. File 2010 state taxes How to report. File 2010 state taxes   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. File 2010 state taxes Fill in the information asked for on the form, sign and date the form, and give it to your employer. File 2010 state taxes A sample filled-in Form 4070 is shown above. File 2010 state taxes To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. File 2010 state taxes   If you do not use Form 4070, give your employer a statement with the following information. File 2010 state taxes Your name, address, and social security number. File 2010 state taxes Your employer's name, address, and business name (if it is different from your employer's name). File 2010 state taxes The month (or the dates of any shorter period) in which you received tips. File 2010 state taxes The total tips required to be reported for that period. File 2010 state taxes You must sign and date the statement. File 2010 state taxes Be sure to keep a copy with your tax or other personal records. File 2010 state taxes   Your employer may require you to report your tips more than once a month. File 2010 state taxes However, the statement cannot cover a period of more than 1 calendar month. File 2010 state taxes Electronic tip statement. File 2010 state taxes   Your employer can have you furnish your tip statements electronically. File 2010 state taxes When to report. File 2010 state taxes   Give your report for each month to your employer by the 10th of the next month. File 2010 state taxes 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 2010 state taxes Example. File 2010 state taxes You must report your tips received in September 2014 by October 10, 2014. File 2010 state taxes Final report. File 2010 state taxes   If your employment ends during the month, you can report your tips when your employment ends. File 2010 state taxes Penalty for not reporting tips. File 2010 state taxes   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. File 2010 state taxes (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 2010 state taxes ) The penalty amount is in addition to the taxes you owe. File 2010 state taxes   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. File 2010 state taxes To do so, attach a statement to your return explaining why you did not report them. File 2010 state taxes Giving your employer money for taxes. File 2010 state taxes   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 2010 state taxes If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. File 2010 state taxes   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. File 2010 state taxes All taxes on your regular pay. File 2010 state taxes Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. File 2010 state taxes Federal, state, and local income taxes on your reported tips. File 2010 state taxes    Any taxes that remain unpaid can be collected by your employer from your next paycheck. File 2010 state taxes If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. File 2010 state taxes See Publication 505, Tax Withholding and Estimated Tax, for more information. File 2010 state taxes    Uncollected taxes. File 2010 state taxes You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. File 2010 state taxes These uncollected taxes will be shown on your 2013 Form W-2. File 2010 state taxes See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. File 2010 state taxes Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. File 2010 state taxes The program was developed to help employees and employers understand and meet their tip reporting responsibilities. File 2010 state taxes There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). File 2010 state taxes A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. File 2010 state taxes For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. File 2010 state taxes irs. File 2010 state taxes gov/pub/irs-irbs/irb01-02. File 2010 state taxes pdf. File 2010 state taxes If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. File 2010 state taxes See Revenue Procedure 2007-32, 2007-22 I. File 2010 state taxes R. File 2010 state taxes B. File 2010 state taxes 1322, available at www. File 2010 state taxes irs. File 2010 state taxes gov/pub/irs-irbs/irb07_22. File 2010 state taxes pdf. File 2010 state taxes Your employer can provide you with a copy of any applicable agreement. File 2010 state taxes To find out more about these agreements, visit IRS. File 2010 state taxes gov and enter “restaurant tip reporting” in the search box. File 2010 state taxes You may also call 1-800-829-4933, visit www. File 2010 state taxes irs. File 2010 state taxes gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. File 2010 state taxes Program@irs. File 2010 state taxes gov and request information on this program. File 2010 state taxes Reporting Tips on Your Tax Return How to report tips. File 2010 state taxes   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File 2010 state taxes What tips to report. File 2010 state taxes   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. File 2010 state taxes Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. File 2010 state taxes Add to the amount in box 1 only the tips you did not report to your employer. File 2010 state taxes   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. File 2010 state taxes Do not include the amount of these tips on your 2013 tax return. File 2010 state taxes Instead, include them on your 2014 tax return. File 2010 state taxes Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. File 2010 state taxes Although these tips were received in 2012, you must report them on your 2013 tax return. File 2010 state taxes   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File 2010 state taxes Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. File 2010 state taxes However, you must report tips you receive from other employees. File 2010 state taxes    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 2010 state taxes    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 2010 state taxes   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 2010 state taxes Cash and charge tips you received that totaled less than $20 for any month. File 2010 state taxes The value of noncash tips, such as tickets, passes, or other items of value. File 2010 state taxes Example. File 2010 state taxes 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 2010 state taxes 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 2010 state taxes 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 2010 state taxes Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. File 2010 state taxes He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. File 2010 state taxes Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. File 2010 state taxes    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 2010 state taxes To report these taxes, you must file a return even if you would not otherwise have to file. File 2010 state taxes You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. File 2010 state taxes (You cannot file Form 1040EZ or Form 1040A. File 2010 state taxes )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. File 2010 state taxes Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. File 2010 state taxes Use Form 8959 to figure Additional Medicare Tax. File 2010 state taxes If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. File 2010 state taxes To get railroad retirement credit, you must report tips to your employer. File 2010 state taxes Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. File 2010 state taxes    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 2010 state taxes For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. File 2010 state taxes   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). File 2010 state taxes You must report these amounts as additional tax on your return. File 2010 state taxes   If you worked in the U. File 2010 state taxes S. File 2010 state taxes possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. File 2010 state taxes If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. File 2010 state taxes Unlike the uncollected portion of the regular (1. File 2010 state taxes 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. File 2010 state taxes   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. File 2010 state taxes You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. File 2010 state taxes See the instructions for the appropriate form and line number indicated, and Form 8959. File 2010 state taxes (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. File 2010 state taxes ) Self-employed persons. File 2010 state taxes    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. File 2010 state taxes See Publication 334, Tax Guide for Small Business, for more information on reporting business income. File 2010 state taxes Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. File 2010 state taxes They are not included in box 1 with your wages and reported tips. File 2010 state taxes If box 8 is blank, this discussion does not apply to you. File 2010 state taxes What are allocated tips. File 2010 state taxes   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. File 2010 state taxes 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 2010 state taxes No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. File 2010 state taxes How were your allocated tips figured. File 2010 state taxes   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 2010 state taxes 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 2010 state taxes For information about the exact allocation method used, ask your employer. File 2010 state taxes Must you report your allocated tips on your tax return. File 2010 state taxes   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. File 2010 state taxes Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. File 2010 state taxes Add to the amount in box 1 only the tips you did not report to your employer as required. File 2010 state taxes This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. File 2010 state taxes   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. File 2010 state taxes How to report allocated tips. File 2010 state taxes   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File 2010 state taxes (You cannot file Form 1040A or Form 1040EZ). File 2010 state taxes    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. File 2010 state taxes Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. File 2010 state 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, earlier. File 2010 state taxes How to request an approved lower rate. File 2010 state taxes   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. File 2010 state taxes Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. File 2010 state taxes The petition must include specific information about the establishment that will justify the lower rate. File 2010 state taxes A user fee must be paid with the petition. File 2010 state taxes    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). File 2010 state taxes The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. File 2010 state taxes Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. File 2010 state taxes   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. File 2010 state taxes How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File 2010 state taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File 2010 state taxes Free help with your tax return. File 2010 state taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2010 state taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File 2010 state taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 2010 state taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File 2010 state taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File 2010 state taxes To find the nearest VITA or TCE site, visit IRS. File 2010 state taxes gov or call 1-800-906-9887. File 2010 state taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2010 state taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 2010 state taxes aarp. File 2010 state taxes org/money/taxaide or call 1-888-227-7669. File 2010 state taxes   For more information on these programs, go to IRS. File 2010 state taxes gov and enter “VITA” in the search box. File 2010 state taxes Internet. File 2010 state taxes IRS. File 2010 state taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File 2010 state taxes Apply for an Employer Identification Number (EIN). File 2010 state taxes Go to IRS. File 2010 state taxes gov and enter Apply for an EIN in the search box. File 2010 state taxes Request an Electronic Filing PIN by going to IRS. File 2010 state taxes gov and entering Electronic Filing PIN in the search box. File 2010 state taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. File 2010 state taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2010 state taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2010 state taxes Check the status of your amended return. File 2010 state taxes Go to IRS. File 2010 state taxes gov and enter Where's My Amended Return in the search box. File 2010 state taxes Download forms, instructions, and publications, including some accessible versions. File 2010 state taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File 2010 state taxes gov or IRS2Go. File 2010 state taxes Tax return and tax account transcripts are generally available for the current year and past three years. File 2010 state taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. File 2010 state taxes gov. File 2010 state taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File 2010 state taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File 2010 state taxes gov. File 2010 state taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File 2010 state taxes gov or IRS2Go. File 2010 state taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File 2010 state taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File 2010 state taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File 2010 state taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File 2010 state taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File 2010 state taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File 2010 state taxes gov. File 2010 state taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 2010 state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2010 state taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File 2010 state taxes AARP offers the Tax-Aide counseling program as part of the TCE program. File 2010 state taxes Visit AARP's website to find the nearest Tax-Aide location. File 2010 state taxes Research your tax questions. File 2010 state taxes Search publications and instructions by topic or keyword. File 2010 state taxes Read the Internal Revenue Code, regulations, or other official guidance. File 2010 state taxes Read Internal Revenue Bulletins. File 2010 state taxes Sign up to receive local and national tax news by email. File 2010 state taxes Phone. File 2010 state taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File 2010 state taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File 2010 state taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File 2010 state taxes Call to locate the nearest volunteer help site, 1-800-906-9887. File 2010 state taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 2010 state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2010 state taxes Most VITA and TCE sites offer free electronic filing. File 2010 state taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 2010 state taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 2010 state taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File 2010 state taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File 2010 state taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2010 state taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2010 state taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2010 state taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File 2010 state taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 2010 state taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File 2010 state taxes You should receive your order within 10 business days. File 2010 state taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File 2010 state taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File 2010 state taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File 2010 state taxes Call to ask tax questions, 1-800-829-1040. File 2010 state taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 2010 state taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 2010 state taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File 2010 state taxes gsa. File 2010 state taxes gov/fedrelay. File 2010 state taxes Walk-in. File 2010 state taxes You can find a selection of forms, publications and services — in-person, face-to-face. File 2010 state taxes Products. File 2010 state taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2010 state taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2010 state taxes Services. File 2010 state taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. File 2010 state taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2010 state taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File 2010 state taxes No appointment is necessary—just walk in. File 2010 state taxes Before visiting, check www. File 2010 state taxes irs. File 2010 state taxes gov/localcontacts for hours of operation and services provided. File 2010 state taxes Mail. File 2010 state taxes You can send your order for forms, instructions, and publications to the address below. File 2010 state taxes You should receive a response within 10 business days after your request is received. File 2010 state taxes  Internal Revenue Service 1201 N. File 2010 state taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File 2010 state taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2010 state taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 2010 state taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File 2010 state taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File 2010 state taxes You face (or your business is facing) an immediate threat of adverse action. File 2010 state taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 2010 state taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File 2010 state taxes Here's why we can help: TAS is an independent organization within the IRS. File 2010 state taxes Our advocates know how to work with the IRS. File 2010 state taxes Our services are free and tailored to meet your needs. File 2010 state taxes We have offices in every state, the District of Columbia, and Puerto Rico. File 2010 state taxes How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File 2010 state taxes irs. File 2010 state taxes gov/advocate, or call us toll-free at 1-877-777-4778. File 2010 state taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 2010 state taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 2010 state taxes irs. File 2010 state taxes gov/sams. File 2010 state taxes Low Income Taxpayer Clinics. File 2010 state taxes   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File 2010 state taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 2010 state taxes Visit www. File 2010 state taxes TaxpayerAdvocate. File 2010 state taxes irs. File 2010 state taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 2010 state taxes Prev  Up  Next   Home   More Online Publications
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File 2010 state taxes 13. File 2010 state taxes   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. File 2010 state taxes A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). File 2010 state taxes However, no deposit is required for the situations listed below; the taxes are payable with Form 720. File 2010 state taxes The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. File 2010 state taxes The gas guzzler tax is being paid on a one-time filing. File 2010 state taxes The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. File 2010 state taxes How To Make Deposits Electronic deposit requirement. File 2010 state taxes   You must use electronic funds transfer to make excise tax deposits. File 2010 state taxes Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). File 2010 state taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. File 2010 state taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File 2010 state taxes   EFTPS is a free service provided by the Department of Treasury. File 2010 state taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File 2010 state taxes To get more information about EFTPS or to enroll in EFTPS, visit www. File 2010 state taxes eftps. File 2010 state taxes gov or call 1-800-555-4477. File 2010 state taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. File 2010 state taxes    Depositing on time. File 2010 state taxes For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. File 2010 state taxes m. File 2010 state taxes Eastern time). File 2010 state taxes You will automatically be enrolled in EFTPS when you apply for an EIN. File 2010 state taxes You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. File 2010 state taxes When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. File 2010 state taxes The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. File 2010 state taxes See Alternative method below. File 2010 state taxes If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. File 2010 state taxes Regular method. File 2010 state taxes   The deposit of tax for a semimonthly period is due by the 14th day following that period. File 2010 state taxes Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. File 2010 state taxes If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. File 2010 state taxes Alternative method (IRS Nos. File 2010 state taxes 22, 26, 27, and 28). File 2010 state taxes   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. File 2010 state taxes Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. File 2010 state taxes The deposit of tax is due by the 3rd banking day after the 7th day of that period. File 2010 state taxes   For an example of the alternative method, see the Instructions for Form 720. File 2010 state taxes To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. File 2010 state taxes For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. File 2010 state taxes The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). File 2010 state taxes The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. File 2010 state taxes See Uncollected Tax Report in chapter 4. File 2010 state taxes The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. File 2010 state taxes Special rule for deposits of taxes in September. File 2010 state taxes   See the Instructions for Form 720 for a special rule on deposits made in September. File 2010 state taxes Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. File 2010 state taxes Generally, you do not have to make a deposit for a period in which you incurred no tax liability. File 2010 state taxes Net tax liability. File 2010 state taxes   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. File 2010 state taxes You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. File 2010 state taxes If you use this method, you must use it for all semimonthly periods in the calendar quarter. File 2010 state taxes Do not reduce your liability by any amounts from Form 720X. File 2010 state taxes Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. File 2010 state taxes Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. File 2010 state taxes 67%) of the net tax liability reported for the look-back quarter. File 2010 state taxes For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. File 2010 state taxes 23%), 10/90 (11. File 2010 state taxes 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. File 2010 state taxes Also, the total deposit for that semimonthly period must be at least 1/6 (16. File 2010 state taxes 67%) of the net tax liability reported for the look-back quarter. File 2010 state taxes Exceptions. File 2010 state taxes   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. File 2010 state taxes 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. File 2010 state taxes Requirements to be met. File 2010 state taxes   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. File 2010 state taxes    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. File 2010 state taxes Tax rate increases. File 2010 state taxes   You must modify the safe harbor rule if there has been an increase in the rate of tax. File 2010 state taxes You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. File 2010 state taxes To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. File 2010 state taxes Prev  Up  Next   Home   More Online Publications