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Form 1040x Example

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Form 1040x Example

Form 1040x example Publication 524 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Form 1040x example Tax questions. Form 1040x example Useful Items - You may want to see: Reminders Future developments. Form 1040x example  For the latest information about developments related to Publication 524, such as legislation enacted after it was published, go to www. Form 1040x example irs. Form 1040x example gov/pub524. Form 1040x example Photographs of missing children. Form 1040x example  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040x example Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040x example You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040x example Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled. Form 1040x example This publication explains: Who qualifies for the credit for the elderly or the disabled, and How to figure the credit. Form 1040x example You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Form 1040x example Comments and suggestions. Form 1040x example   We welcome your comments about this publication and your suggestions for future editions. Form 1040x example   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040x example NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040x example Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040x example   You can send your comments from www. Form 1040x example irs. Form 1040x example gov/formspubs/. Form 1040x example Click on “More Information” and then on “Comment on Tax Forms and Publications”. Form 1040x example   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040x example Ordering forms and publications. Form 1040x example   Visit www. Form 1040x example irs. Form 1040x example gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form 1040x example Internal Revenue Service 1201 N. Form 1040x example Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040x example   If you have a tax question, check the information available on IRS. Form 1040x example gov or call 1-800-829-1040. Form 1040x example We cannot answer tax questions sent to either of the above addresses. Form 1040x example Useful Items - You may want to see: Publication 554 Tax Guide for Seniors Form (and instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled See How To Get Tax Help , near the end of this publication, for information about getting this publication and form. Form 1040x example Prev  Up  Next   Home   More Online Publications
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Whenever You Take Your Car in for Repairs:

  • Choose a reliable repair shop. Family, friends or an independent consumer rating organization should be able to help you. Look for shops that display various certifications that are current. You should also check out the shop's record with your local consumer protection office or Better Business Bureau.
  • Describe the symptoms. Don't try to diagnose the problem.
  • Make it clear that work cannot begin until you have a written estimate and you give your okay. . Never sign a blank repair order. If the problem can't be diagnosed on the spot, insist that the shop contact you for authorization once the trouble has been found.
  • Ask the shop to keep the old parts for you.
  • If a repair is covered under warranty, follow the warranty instructions..
  • Get all repair warranties in writing.
  • Keep copies of all paperwork.

Some states, cities and counties have special laws that deal with auto repairs. For information on the laws in your state, contact your state or local consumer protection office. In addition, the FTC provides a complete consumer guide to auto repair.

The Form 1040x Example

Form 1040x example 6. Form 1040x example   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Form 1040x example Reporting Tips to Your EmployerElectronic tip statement. Form 1040x example Final report. Form 1040x example Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. Form 1040x example All tips you receive are income and are subject to federal income tax. Form 1040x example 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. Form 1040x example The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Form 1040x example Reporting your tip income correctly is not difficult. Form 1040x example You must do three things. Form 1040x example Keep a daily tip record. Form 1040x example Report tips to your employer. Form 1040x example Report all your tips on your income tax return. Form 1040x example  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. Form 1040x example This chapter will also show you how to treat allocated tips. Form 1040x example For information on special tip programs and agreements, see Publication 531. Form 1040x example 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. Form 1040x example   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. Form 1040x example How to keep a daily tip record. Form 1040x example   There are two ways to keep a daily tip record. Form 1040x example 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. Form 1040x example You should keep your daily tip record with your tax or other personal records. Form 1040x example You must keep your records for as long as they are important for administration of the federal tax law. Form 1040x example For information on how long to keep records, see How long to keep records in chapter 1. Form 1040x example    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Form 1040x example To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. Form 1040x example Also, Publication 1244 is available online at www. Form 1040x example irs. Form 1040x example gov/pub/irs-pdf/p1244. Form 1040x example pdf. Form 1040x example Publication 1244 includes a 1-year supply of Form 4070A. Form 1040x example Each day, write in the information asked for on the form. Form 1040x example   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. Form 1040x example Although you do not report these tips to your employer, you must report them on your tax return. Form 1040x example   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). Form 1040x example Then, each workday, write the date and the following information. Form 1040x example Cash tips you get directly from customers or from other employees. Form 1040x example Tips from credit and debit card charge customers that your employer pays you. Form 1040x example The value of any noncash tips you get, such as tickets, passes, or other items of value. Form 1040x example 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. Form 1040x example Electronic tip record. Form 1040x example   You can use an electronic system provided by your employer to record your daily tips. Form 1040x example If you do, you must receive and keep a paper copy of this record. Form 1040x example Service charges. Form 1040x example    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. Form 1040x example This is part of your wages, not a tip. Form 1040x example See examples below. Form 1040x example Example 1. Form 1040x example Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Form 1040x example 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. Form 1040x example Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Form 1040x example Do not include the 18% charge in your tip diary. Form 1040x example Service charges that are paid to you are considered wages, not tips. Form 1040x example Example 2. Form 1040x example Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Form 1040x example 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. Form 1040x example Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Form 1040x example Be sure to include this amount in your tip diary. Form 1040x example Reporting Tips to Your Employer Why report tips to your employer. Form 1040x example   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). Form 1040x example What tips to report. Form 1040x example   Report to your employer only cash, check, and debit and credit card tips you receive. Form 1040x example   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. Form 1040x example   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Form 1040x example Do not report to your employer any portion of the tips you receive that you pass on to other employees. Form 1040x example However, you must report tips you receive from other employees. Form 1040x example    Do not report the value of any noncash tips, such as tickets or passes, to your employer. Form 1040x example You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. Form 1040x example How to report. Form 1040x example    If your employer does not give you any other way to report tips, you can use Form 4070. Form 1040x example Fill in the information asked for on the form, sign and date the form, and give it to your employer. Form 1040x example To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Form 1040x example   If you do not use Form 4070, give your employer a statement with the following information. Form 1040x example Your name, address, and social security number. Form 1040x example Your employer's name, address, and business name (if it is different from your employer's name). Form 1040x example The month (or the dates of any shorter period) in which you received tips. Form 1040x example The total tips required to be reported for that period. Form 1040x example You must sign and date the statement. Form 1040x example Be sure to keep a copy with your tax or other personal records. Form 1040x example   Your employer may require you to report your tips more than once a month. Form 1040x example However, the statement cannot cover a period of more than 1 calendar month. Form 1040x example Electronic tip statement. Form 1040x example   Your employer can have you furnish your tip statements electronically. Form 1040x example When to report. Form 1040x example   Give your report for each month to your employer by the 10th of the next month. Form 1040x example 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. Form 1040x example Example. Form 1040x example You must report your tips received in September 2014 by October 10, 2014. Form 1040x example Final report. Form 1040x example   If your employment ends during the month, you can report your tips when your employment ends. Form 1040x example Penalty for not reporting tips. Form 1040x example   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. Form 1040x example (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. Form 1040x example ) The penalty amount is in addition to the taxes you owe. Form 1040x example   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Form 1040x example To do so, attach a statement to your return explaining why you did not report them. Form 1040x example Giving your employer money for taxes. Form 1040x example   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. Form 1040x example If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Form 1040x example   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. Form 1040x example All taxes on your regular pay. Form 1040x example Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. Form 1040x example Federal, state, and local income taxes on your reported tips. Form 1040x example    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Form 1040x example If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Form 1040x example See Publication 505, Tax Withholding and Estimated Tax, for more information. Form 1040x example    Uncollected taxes. Form 1040x example 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. Form 1040x example These uncollected taxes will be shown on your 2013 Form W-2. Form 1040x example See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Form 1040x example Reporting Tips on Your Tax Return How to report tips. Form 1040x example    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. Form 1040x example What tips to report. Form 1040x example   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Form 1040x example Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Form 1040x example Add to the amount in box 1 only the tips you did not report to your employer. Form 1040x example    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. Form 1040x example    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. Form 1040x example   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. Form 1040x example Cash and charge tips you received that totaled less than $20 for any month. Form 1040x example The value of noncash tips, such as tickets, passes, or other items of value. Form 1040x example Example. Form 1040x example 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. Form 1040x example 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. Form 1040x example 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. Form 1040x example Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. Form 1040x example He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Form 1040x example Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Form 1040x example    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. Form 1040x example To report these taxes, you must file a return even if you would not otherwise have to file. Form 1040x example You must use Form 1040. Form 1040x example (You cannot file Form 1040EZ or Form 1040A. Form 1040x example )    Use Form 4137 to figure social security and Medicare taxes. Form 1040x example Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Form 1040x example Use Form 8959 to figure Additional Medicare Tax. Form 1040x example    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Form 1040x example To get railroad retirement credit, you must report tips to your employer. Form 1040x example Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. Form 1040x example   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. Form 1040x example For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Form 1040x example   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). Form 1040x example You must report these amounts as additional tax on your return. Form 1040x example Unlike the uncollected portion of the regular (1. Form 1040x example 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. Form 1040x example    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Form 1040x example You must report these taxes on Form 1040, line 60. Form 1040x example See the instructions for Form 1040, line 60. Form 1040x example (You cannot file Form 1040EZ or Form 1040A. Form 1040x example ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Form 1040x example They are not included in box 1 with your wages and reported tips. Form 1040x example If box 8 is blank, this discussion does not apply to you. Form 1040x example What are allocated tips. Form 1040x example   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Form 1040x example 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. Form 1040x example No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. Form 1040x example How were your allocated tips figured. Form 1040x example   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). Form 1040x example 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. Form 1040x example For information about the exact allocation method used, ask your employer. Form 1040x example Must you report your allocated tips on your tax return. Form 1040x example   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Form 1040x example Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Form 1040x example Add to the amount in box 1 only the tips you did not report to your employer. Form 1040x example 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. Form 1040x example   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Form 1040x example How to report allocated tips. Form 1040x example   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. Form 1040x example (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. Form 1040x example )    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. Form 1040x example Complete Form 4137, and include the allocated tips on line 1 of the form. Form 1040x example 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. Form 1040x example Prev  Up  Next   Home   More Online Publications