Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free File State Taxes Online

Military Tax PreparationHow To Amend A Tax Return1040 Ez 2010 FormFree IrsFree Tax HelpH&r Block Tax FilingState Tax Mailing AddressHow To Do 1040ez Tax FormI Need The 1040x FormFederal Tax Forms For 20121040x Amendment FormOnline Taxes H&rblockFiling Back Taxes On TurbotaxForm 1040 XTax Act 2011Free Turbotax 2011Where To Report State Income Tax On 1040Federal Tax Forms 2012 1040How Do You Amend A Tax ReturnFile LateIrs.gov Form 1040xFile A Free State Tax Return2011 Taxes Free OnlineSenior Tax Stimulus Check1040ez 2010 FormEz 1040How To Amend My 2011 Tax Return2011 1040 EzWww Handrblock ComHow Do I File My State Taxes For Free2013 State Tax FormFile Taxes 2007Federal 1040ezCan I File 1040x OnlineEfile Tax Return For FreeHrblock HomeIrs Forms 1040ezI Need To File My 2011 Federal TaxesFile Tax Extension1040nr Ez Download

Free File State Taxes Online

Free file state taxes online Publication 570 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Free file state taxes online Please click the link to view the image. Free file state taxes online Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Watch Out for Tax Scams as Filing Season Opening Nears

IRS YouTube Videos:
Tax Scams: English | Spanish | ASL
ID Theft: Are You a Victim of Identity Theft? English | Spanish | ASL
ID Theft: Protect Yourself From Identity Theft English | Spanish | ASL
ID Theft: IRS Efforts on Identity Theft English | Spanish

Podcasts
ID Theft: Protect Yourself from Identity Theft English | Spanish
ID Theft: Are You a Victim of Identity Theft? English | Spanish

IR-2014-5, Jan. 23, 2014

WASHINGTON — With the start of the 2014 tax season approaching on Jan. 31, the Internal Revenue Service urged taxpayers to be aware that tax-related scams using the IRS name proliferate during this time of year.

Tax scams can take many forms, with perpetrators posing as the IRS in everything from e-mail refund schemes to phone impersonators. The IRS warned taxpayers to be vigilant of any unexpected communication that is purportedly from the IRS at the start of tax season.

The IRS encourages taxpayers to be on the lookout for phone and email scams that use the IRS as a lure. The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. The IRS also does not ask for personal identification numbers (PINs), passwords or similar confidential access information for credit card, bank or other financial accounts. Recipients should not open any attachments or click on any links contained in the message. Instead, forward the e-mail to phishing@irs.gov.

Additional information on how to report phishing scams involving the IRS is available on the genuine IRS website, IRS.gov.

In addition, the IRS continues to aggressively expand its efforts to protect and prevent refund fraud involving identity theft as well as work with federal, state and local officials to pursue the perpetrators of this fraud.

The IRS offers several suggestions for taxpayers to help protect themselves against scams and identity theft:

  • Don’t carry your Social Security card or any documents that include your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).
  • Don’t give a business your SSN or ITIN just because they ask. Give it only when required.
  • Protect your financial information.
  • Check your credit report every 12 months.
  • Secure personal information in your home.
  • Protect your personal computers by using firewalls and anti-spam/virus software, updating security patches and changing passwords for Internet accounts.
  • Don’t give personal information over the phone, through the mail or on the Internet unless you have initiated the contact and are sure of the recipient.

For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts.

Taxpayers also should be very careful when choosing a tax preparer. While most preparers provide excellent service to their clients, a few unscrupulous return preparers file false and fraudulent tax returns and ultimately defraud their clients. It is important to know that even if someone else prepares your return, you are ultimately responsible for all the information on the tax return.

Refer to our Tips to Help you Choose a Tax Preparer for the upcoming 2014 Tax Season starting Jan. 31.  

Follow the IRS on New Media
Subscribe to IRS Newswire

 

Page Last Reviewed or Updated: 23-Jan-2014

The Free File State Taxes Online

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