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Free tax return calculator Publication 51 - Main Content Table of Contents 1. Free tax return calculator Taxpayer Identification NumbersWhen you receive your EIN. Free tax return calculator Registering for SSNVS. Free tax return calculator 2. Free tax return calculator Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. Free tax return calculator Wages and Other Compensation 4. Free tax return calculator Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. Free tax return calculator Federal Income Tax WithholdingImplementation of lock-in letter. Free tax return calculator Seasonal employees and employees not currently performing services. Free tax return calculator Termination and re-hire of employees. Free tax return calculator How To Figure Federal Income Tax Withholding 6. Free tax return calculator Required Notice to Employees About Earned Income Credit (EIC) 7. Free tax return calculator Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. Free tax return calculator Form 943 9. Free tax return calculator Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. Free tax return calculator Federal Unemployment (FUTA) Tax 11. Free tax return calculator Reconciling Wage Reporting Forms 13. Free tax return calculator Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. Free tax return calculator Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Free tax return calculator Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. Free tax return calculator Employer identification number (EIN). Free tax return calculator   An employer identification number (EIN) is a nine-digit number that the IRS issues. Free tax return calculator The digits are arranged as follows: 00-0000000. Free tax return calculator It is used to identify the tax accounts of employers and certain others who have no employees. Free tax return calculator Use your EIN on all of the items that you send to the IRS and SSA. Free tax return calculator   If you do not have an EIN, you may apply for one online. Free tax return calculator Visit IRS. Free tax return calculator gov and click on the Apply for an EIN Online link under Tools. Free tax return calculator You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free tax return calculator Do not use a SSN in place of an EIN. Free tax return calculator   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. Free tax return calculator If you took over another employer's business, do not use that employer's EIN. Free tax return calculator   You should have only one EIN. Free tax return calculator If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Free tax return calculator Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. Free tax return calculator The IRS will tell you which EIN to use. Free tax return calculator   For more information, see Publication 1635 or Publication 583. Free tax return calculator When you receive your EIN. Free tax return calculator   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). Free tax return calculator You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Free tax return calculator Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Free tax return calculator If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Free tax return calculator Social security number (SSN). Free tax return calculator   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. Free tax return calculator You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Free tax return calculator Do not accept a social security card that says “Not valid for employment. Free tax return calculator ” A social security number issued with this legend does not permit employment. Free tax return calculator You may, but are not required to, photocopy the social security card if the employee provides it. Free tax return calculator If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Free tax return calculator See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. Free tax return calculator Applying for a social security card. Free tax return calculator   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. Free tax return calculator You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. Free tax return calculator socialsecurity. Free tax return calculator gov/online/ss-5. Free tax return calculator html. Free tax return calculator The employee must complete and sign Form SS-5; it cannot be filed by the employer. Free tax return calculator You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Free tax return calculator Applying for a social security number. Free tax return calculator   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Free tax return calculator If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. Free tax return calculator When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Free tax return calculator Furnish Copies B, C, and 2 of Form W-2c to the employee. Free tax return calculator Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. Free tax return calculator For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. Free tax return calculator socialsecurity. Free tax return calculator gov/employer. Free tax return calculator Advise your employee to correct the SSN on his or her original Form W-2. Free tax return calculator Correctly record the employee's name and SSN. Free tax return calculator   Record the name and number of each employee as they are shown on the employee's social security card. Free tax return calculator If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Free tax return calculator Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Free tax return calculator   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. Free tax return calculator It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Free tax return calculator IRS individual taxpayer identification numbers (ITINs) for aliens. Free tax return calculator   Do not accept an ITIN in place of an SSN for employee identification or for work. Free tax return calculator An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. Free tax return calculator S. Free tax return calculator employment. Free tax return calculator The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). Free tax return calculator However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). Free tax return calculator    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Free tax return calculator If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Free tax return calculator Do not use an ITIN in place of an SSN on Form W-2. Free tax return calculator Verification of social security numbers. Free tax return calculator   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Free tax return calculator Visit www. Free tax return calculator socialsecurity. Free tax return calculator gov/employer/ssnv. Free tax return calculator htm for more information. Free tax return calculator Registering for SSNVS. Free tax return calculator   You must register online and receive authorization from your employer to use SSNVS. Free tax return calculator To register, visit SSA's website at www. Free tax return calculator socialsecurity. Free tax return calculator gov/employer and click on the Business Services Online link. Free tax return calculator Follow the registration instructions to obtain a user identification (ID) and password. Free tax return calculator You will need to provide the following information about yourself and your company. Free tax return calculator Name. Free tax return calculator SSN. Free tax return calculator Date of birth. Free tax return calculator Type of employer. Free tax return calculator EIN. Free tax return calculator Company name, address, and telephone number. Free tax return calculator Email address. Free tax return calculator When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Free tax return calculator You must enter the activation code online to use SSNVS. Free tax return calculator 2. Free tax return calculator Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Free tax return calculator See Publication 15-A for details on statutory employees and nonemployees. Free tax return calculator Employee status under common law. Free tax return calculator   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Free tax return calculator This is so even when you give the employee freedom of action. Free tax return calculator What matters is that you have the right to control the details of how the services are performed. Free tax return calculator See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Free tax return calculator If an employer-employee relationship exists, it does not matter what it is called. Free tax return calculator The employee may be called an agent or independent contractor. Free tax return calculator It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Free tax return calculator You are responsible for withholding and paying employment taxes for your employees. Free tax return calculator You are also required to file employment tax returns. Free tax return calculator These requirements do not apply to amounts that you pay to independent contractors. Free tax return calculator The rules discussed in this publication apply only to workers who are your employees. Free tax return calculator In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Free tax return calculator For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Free tax return calculator Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Free tax return calculator The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. Free tax return calculator Crew Leaders If you are a crew leader, you are an employer of farmworkers. Free tax return calculator A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Free tax return calculator If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Free tax return calculator For FUTA tax rules, see section 10. Free tax return calculator Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Free tax return calculator See Publication 541, Partnerships, for more details. Free tax return calculator The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Free tax return calculator Exception—Qualified joint venture. Free tax return calculator   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Free tax return calculator A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Free tax return calculator   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Free tax return calculator Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Free tax return calculator   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Free tax return calculator If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Free tax return calculator Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Free tax return calculator However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Free tax return calculator    Note. Free tax return calculator If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. Free tax return calculator   For more information on qualified joint ventures, visit IRS. Free tax return calculator gov and enter “qualified joint venture” in the search box. Free tax return calculator Exception—Community income. Free tax return calculator   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Free tax return calculator S. Free tax return calculator possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Free tax return calculator You may still make an election to be taxed as a qualified joint venture instead of a partnership. Free tax return calculator See Exception—Qualified joint venture , earlier in this section. Free tax return calculator 3. Free tax return calculator Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. Free tax return calculator You may also be required to withhold, deposit, and report Additional Medicare Tax. Free tax return calculator See section 4 for more information. Free tax return calculator If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Free tax return calculator You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. Free tax return calculator FUTA tax is discussed in section 10. Free tax return calculator Cash wages include checks, money orders, etc. Free tax return calculator Do not count as cash wages the value of food, lodging, and other noncash items. Free tax return calculator For more information on what payments are considered taxable wages, see Publication 15 (Circular E). Free tax return calculator Commodity wages. Free tax return calculator   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. Free tax return calculator However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. Free tax return calculator These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. Free tax return calculator Other compensation. Free tax return calculator   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. Free tax return calculator Family members. Free tax return calculator   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. Free tax return calculator However, certain exemptions may apply for your child, spouse, or parent. Free tax return calculator See the table, How Do Employment Taxes Apply to Farmwork , in section 12. Free tax return calculator Household employees. Free tax return calculator   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. Free tax return calculator   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Free tax return calculator Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Free tax return calculator   For more information, see Publication 926, Household Employer's Tax Guide. Free tax return calculator    Wages for household work may not be a deductible farm expense. Free tax return calculator See Publication 225, Farmer's Tax Guide. Free tax return calculator Share farmers. Free tax return calculator   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. Free tax return calculator Compensation paid to H-2A visa holders. Free tax return calculator   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. Free tax return calculator On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free tax return calculator   An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free tax return calculator In that case, the worker must give the employer a completed Form W-4. Free tax return calculator Federal income tax withheld should be reported in box 2 of Form W-2. Free tax return calculator These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free tax return calculator For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Free tax return calculator 4. Free tax return calculator Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. Free tax return calculator You may also be required to withhold Additional Medicare Tax. Free tax return calculator For more information, see Additional Medicare Tax withholding , later. Free tax return calculator The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. Free tax return calculator You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). Free tax return calculator The $150 test applies separately to each farmworker that you employ. Free tax return calculator If you employ a family of workers, each member is treated separately. Free tax return calculator Do not count wages paid by other employers. Free tax return calculator The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. Free tax return calculator Exceptions. Free tax return calculator   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Free tax return calculator   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Free tax return calculator Social Security and Medicare Tax Withholding The social security tax rate is 6. Free tax return calculator 2%, for both the employee and employer, on the first $117,000 paid to each employee. Free tax return calculator You must withhold at this rate from each employee and pay a matching amount. Free tax return calculator The Medicare tax rate is 1. Free tax return calculator 45% each for the employee and employer on all wages. Free tax return calculator You must withhold at this rate from each employee and pay a matching amount. Free tax return calculator There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Free tax return calculator Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Free tax return calculator For details, see Publication 15-A. Free tax return calculator Additional Medicare Tax withholding. Free tax return calculator   In addition to withholding Medicare tax at 1. Free tax return calculator 45%, you must withhold a 0. Free tax return calculator 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax return calculator You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free tax return calculator Additional Medicare Tax is only imposed on the employee. Free tax return calculator There is no employer share of Additional Medicare Tax. Free tax return calculator All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free tax return calculator   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Free tax return calculator For more information on Additional Medicare Tax, visit IRS. Free tax return calculator gov and enter “Additional Medicare Tax” in the search box. Free tax return calculator Employee share paid by employer. Free tax return calculator   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. Free tax return calculator If you do not withhold the taxes, however, you must still pay them. Free tax return calculator Any employee social security and Medicare taxes that you pay is additional income to the employee. Free tax return calculator Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Free tax return calculator Also, do not count the additional income as wages for FUTA tax purposes. Free tax return calculator Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. Free tax return calculator See section 7 of Publication 15-A. Free tax return calculator Withholding social security and Medicare taxes on nonresident alien employees. Free tax return calculator   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. Free tax return calculator S. Free tax return calculator citizen or resident alien. Free tax return calculator However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Free tax return calculator Also see Compensation paid to H-2A visa holders in section 3. Free tax return calculator Religious exemption. Free tax return calculator    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. Free tax return calculator This exemption is available only if both the employee and the employer are members of the sect. Free tax return calculator   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free tax return calculator 5. Free tax return calculator Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. Free tax return calculator The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. Free tax return calculator You may use one of several methods to determine the amount of federal income tax withholding. Free tax return calculator They are discussed in section 13. Free tax return calculator Form W-4. Free tax return calculator   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Free tax return calculator Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Free tax return calculator Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Free tax return calculator irs. Free tax return calculator gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. Free tax return calculator   Ask each new employee to give you a signed Form W-4 when starting work. Free tax return calculator Make the form effective with the first wage payment. Free tax return calculator If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. Free tax return calculator Forms in Spanish. Free tax return calculator   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free tax return calculator For more information, see Publicación 17(SP). Free tax return calculator Effective date of Form W-4. Free tax return calculator   A Form W-4 remains in effect until the employee gives you a new one. Free tax return calculator When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Free tax return calculator Do not adjust withholding retroactively. Free tax return calculator If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Free tax return calculator For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Free tax return calculator A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Free tax return calculator Completing Form W-4. Free tax return calculator   The amount of federal income tax withholding is based on marital status and withholding allowances. Free tax return calculator Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Free tax return calculator However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Free tax return calculator   Employees may claim fewer withholding allowances than they are entitled to claim. Free tax return calculator They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. Free tax return calculator   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Free tax return calculator Along with Form W-4, you may wish to order Publication 505 for use by your employees. Free tax return calculator    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Free tax return calculator If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Free tax return calculator Exemption from federal income tax withholding. Free tax return calculator   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. Free tax return calculator See the Form W-4 instructions for more information. Free tax return calculator However, the wages are still subject to social security and Medicare taxes. Free tax return calculator   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Free tax return calculator To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Free tax return calculator If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. Free tax return calculator If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Free tax return calculator Withholding income taxes on the wages of nonresident alien employees. Free tax return calculator   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Free tax return calculator However, see Publication 515 for exceptions to this general rule. Free tax return calculator Also see Compensation paid to H-2A visa workers in section 3. Free tax return calculator Withholding adjustment for nonresident alien employees. Free tax return calculator   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. Free tax return calculator This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. Free tax return calculator See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). Free tax return calculator Nonresident alien employee's Form W-4. Free tax return calculator   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Free tax return calculator   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Free tax return calculator    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Free tax return calculator Form 8233. Free tax return calculator   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Free tax return calculator See Publication 515 for details. Free tax return calculator IRS review of requested Forms W-4. Free tax return calculator   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Free tax return calculator You may also be directed to send certain Forms W-4 to the IRS. Free tax return calculator You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Free tax return calculator Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Free tax return calculator The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. Free tax return calculator When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Free tax return calculator   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Free tax return calculator However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). Free tax return calculator Initial lock-in letter. Free tax return calculator   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. Free tax return calculator In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. Free tax return calculator You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. Free tax return calculator If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. Free tax return calculator You may follow any reasonable business practice to furnish the employee copy to the employee. Free tax return calculator Implementation of lock-in letter. Free tax return calculator   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. Free tax return calculator You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. Free tax return calculator The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. Free tax return calculator Seasonal employees and employees not currently performing services. Free tax return calculator   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. Free tax return calculator You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. Free tax return calculator You reasonably expect the employee to resume services within 12 months of the date of the notice. Free tax return calculator The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. Free tax return calculator Termination and re-hire of employees. Free tax return calculator   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. Free tax return calculator You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. Free tax return calculator Modification notice. Free tax return calculator   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. Free tax return calculator The modification notice may change the marital status and/or the number of withholding allowances permitted. Free tax return calculator You must withhold federal income tax based on the effective date specified in the modification notice. Free tax return calculator New Form W-4 after IRS notice. Free tax return calculator   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. Free tax return calculator You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. Free tax return calculator If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. Free tax return calculator   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Free tax return calculator Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. Free tax return calculator Substitute Forms W-4. Free tax return calculator   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Free tax return calculator Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. Free tax return calculator gov to obtain copies of Form W-4. Free tax return calculator   You may use a substitute version of Form W-4 to meet your business needs. Free tax return calculator However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. Free tax return calculator At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. Free tax return calculator   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. Free tax return calculator However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. Free tax return calculator Invalid Forms W-4. Free tax return calculator   Any unauthorized change or addition to Form W-4 makes it invalid. Free tax return calculator This includes taking out any language by which the employee certifies that the form is correct. Free tax return calculator A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. Free tax return calculator An employee who submits a false Form W-4 may be subject to a $500 penalty. Free tax return calculator You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. Free tax return calculator   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Free tax return calculator Tell the employee that it is invalid and ask for another one. Free tax return calculator If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. Free tax return calculator However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. Free tax return calculator   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. Free tax return calculator R. Free tax return calculator B. Free tax return calculator 455, available at www. Free tax return calculator irs. Free tax return calculator gov/irb/2007-35_IRB/ar10. Free tax return calculator html. Free tax return calculator Amounts exempt from levy on wages, salary, and other income. Free tax return calculator   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Free tax return calculator Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. Free tax return calculator If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. Free tax return calculator How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. Free tax return calculator Wage bracket tables. Free tax return calculator See section 13 for directions on how to use the tables. Free tax return calculator Percentage method. Free tax return calculator See section 13 for directions on how to use the percentage method. Free tax return calculator Alternative formula tables for percentage method withholding. Free tax return calculator See Publication 15-A. Free tax return calculator Wage bracket percentage method withholding tables. Free tax return calculator See Publication 15-A. Free tax return calculator Other alternative methods. Free tax return calculator See Publication 15-A. Free tax return calculator Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. Free tax return calculator If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. Free tax return calculator Supplemental wages. Free tax return calculator   Supplemental wages are wage payments to an employee that are not regular wages. Free tax return calculator They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Free tax return calculator Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Free tax return calculator   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. Free tax return calculator   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. Free tax return calculator If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Free tax return calculator Withhold a flat 25% (no other percentage allowed). Free tax return calculator If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Free tax return calculator If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Free tax return calculator Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Free tax return calculator Subtract the tax withheld from the regular wages. Free tax return calculator Withhold the remaining tax from the supplemental wages. Free tax return calculator If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. Free tax return calculator If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. Free tax return calculator This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Free tax return calculator    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. Free tax return calculator See section 7 in Publication 15 (Circular E) for details. Free tax return calculator   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. Free tax return calculator 6. Free tax return calculator Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Free tax return calculator Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. Free tax return calculator This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. Free tax return calculator You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. Free tax return calculator You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. Free tax return calculator If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. Free tax return calculator If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. Free tax return calculator If Form W-2 is not required, you must notify the employee by February 7, 2014. Free tax return calculator 7. Free tax return calculator Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. Free tax return calculator You must use electronic funds transfer to make all federal tax deposits. Free tax return calculator See How To Deposit , later in this section. Free tax return calculator The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. Free tax return calculator For more information, see COBRA premium assistance credit under Introduction. Free tax return calculator Payment with return. Free tax return calculator   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. Free tax return calculator You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. Free tax return calculator However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. Free tax return calculator You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. Free tax return calculator This payment may be $2,500 or more. Free tax return calculator Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Free tax return calculator Semiweekly schedule depositors must timely deposit the amount. Free tax return calculator See Accuracy of Deposits Rule and How To Deposit, later in this section. Free tax return calculator When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. Free tax return calculator See Employers of Both Farm and Nonfarm Workers, later in this section. Free tax return calculator The rules for determining when to deposit Form 943 taxes are discussed below. Free tax return calculator See section 10 for the separate rules that apply to FUTA tax. Free tax return calculator Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. Free tax return calculator The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. Free tax return calculator The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). Free tax return calculator The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. Free tax return calculator If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. Free tax return calculator If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. Free tax return calculator Lookback period. Free tax return calculator   The lookback period is the second calendar year preceding the current calendar year. Free tax return calculator For example, the lookback period for 2014 is 2012. Free tax return calculator Example of deposit schedule based on lookback period. Free tax return calculator Rose Co. Free tax return calculator reported taxes on Form 943 as follows. Free tax return calculator 2012 — $48,000 2013 — $60,000 Rose Co. Free tax return calculator is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. Free tax return calculator However, for 2015, Rose Co. Free tax return calculator is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Free tax return calculator Adjustments to lookback period taxes. Free tax return calculator   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Free tax return calculator Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Free tax return calculator Example of adjustments. Free tax return calculator An employer originally reported total tax of $45,000 for the lookback period in 2012. Free tax return calculator The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. Free tax return calculator The total tax reported in the lookback period is still $45,000. Free tax return calculator The $10,000 adjustment is also not treated as part of the 2014 taxes. Free tax return calculator Deposit period. Free tax return calculator   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Free tax return calculator For monthly schedule depositors, the deposit period is a calendar month. Free tax return calculator The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Free tax return calculator Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Free tax return calculator You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. Free tax return calculator Monthly schedule example. Free tax return calculator   Red Co. Free tax return calculator is a seasonal employer and a monthly schedule depositor. Free tax return calculator It pays wages each Friday. Free tax return calculator It paid wages during August 2014, but did not pay any wages during September. Free tax return calculator Red Co. Free tax return calculator must deposit the combined tax liabilities for the August paydays by September 15. Free tax return calculator Red Co. Free tax return calculator does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. Free tax return calculator New employers. Free tax return calculator   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Free tax return calculator Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). Free tax return calculator Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Free tax return calculator Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Free tax return calculator Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Free tax return calculator Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. Free tax return calculator For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. Free tax return calculator If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Free tax return calculator Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. Free tax return calculator Semiweekly Deposit Schedule IF the payday falls on a. Free tax return calculator . Free tax return calculator . Free tax return calculator THEN deposit taxes by the following. Free tax return calculator . Free tax return calculator . Free tax return calculator Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. Free tax return calculator   Green, Inc. Free tax return calculator , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Free tax return calculator Green, Inc. Free tax return calculator , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Free tax return calculator Green, Inc. Free tax return calculator 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). Free tax return calculator Semiweekly deposit period spanning two quarters. Free tax return calculator   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Free tax return calculator For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Free tax return calculator Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Free tax return calculator Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Free tax return calculator A business day is any day other than a Saturday, Sunday, or legal holiday. Free tax return calculator For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Free tax return calculator Semiweekly schedule depositors   will always have 3 business days to make a deposit. Free tax return calculator That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. Free tax return calculator For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Free tax return calculator Legal holiday. Free tax return calculator   The term “legal holiday” means any legal holiday in the District of Columbia. Free tax return calculator Legal holidays for 2014 are listed below. Free tax return calculator January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Free tax return calculator February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Free tax return calculator For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. Free tax return calculator For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Free tax return calculator Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Free tax return calculator However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Free tax return calculator For example, Fir Co. Free tax return calculator is a semiweekly schedule depositor. Free tax return calculator On Monday, Fir Co. Free tax return calculator accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. Free tax return calculator On Tuesday, Fir Co. Free tax return calculator accumulates additional taxes of $30,000. Free tax return calculator Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Free tax return calculator does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Free tax return calculator If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Free tax return calculator Example of the $100,000 next-day deposit rule. Free tax return calculator   Elm, Inc. Free tax return calculator , started its business on May 1, 2014. Free tax return calculator Because Elm, Inc. Free tax return calculator , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. Free tax return calculator , is a monthly schedule depositor. Free tax return calculator On May 8, Elm, Inc. Free tax return calculator , paid wages for the first time and accumulated taxes of $50,000. Free tax return calculator On May 9 (Friday), Elm, Inc. Free tax return calculator , paid wages and accumulated taxes of $60,000, for a total of $110,000. Free tax return calculator Because Elm, Inc. Free tax return calculator , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. Free tax return calculator Elm, Inc. Free tax return calculator , became a semiweekly schedule depositor on May 10. Free tax return calculator It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Free tax return calculator Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Free tax return calculator However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Free tax return calculator Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. Free tax return calculator The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Free tax return calculator Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. Free tax return calculator You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. Free tax return calculator Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. Free tax return calculator For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). Free tax return calculator How To Deposit You must deposit employment taxes by electronic funds transfer. Free tax return calculator See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Free tax return calculator Electronic deposit requirement. Free tax return calculator   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Free tax return calculator Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free tax return calculator 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 electronic deposits on your behalf. Free tax return calculator   EFTPS is a free service provided by the Department of Treasury. Free tax return calculator To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). Free tax return calculator You can also visit the EFTPS website at www. Free tax return calculator eftps. Free tax return calculator gov. Free tax return calculator Additional information about EFTPS is also available in Publication 966. Free tax return calculator New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Free tax return calculator Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. Free tax return calculator See When you receive your EIN in section 1 for more information. Free tax return calculator Deposit record. Free tax return calculator   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Free tax return calculator The number can be used as a receipt or to trace the payment. Free tax return calculator Depositing on time. Free tax return calculator   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Free tax return calculator m. Free tax return calculator Eastern time the day before the date a deposit is due. Free tax return calculator If you use a third party to make a deposit on your behalf, they may have different cutoff times. Free tax return calculator Same-day payment option. Free tax return calculator   If you fail to initiate a deposit transaction on EFTPS by 8 p. Free tax return calculator m. Free tax return calculator Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Free tax return calculator To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Free tax return calculator Please check with your financial institution regarding availability, deadlines, and costs. Free tax return calculator Your financial institution may charge you a fee for payments made this way. Free tax return calculator To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. Free tax return calculator eftps. Free tax return calculator gov to download the Same-Day Payment Worksheet. Free tax return calculator Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. Free tax return calculator The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Free tax return calculator IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Free tax return calculator For amounts not properly deposited or not deposited on time, the penalty rates are shown next. Free tax return calculator Penalty Charged for. Free tax return calculator . Free tax return calculator . Free tax return calculator 2% Deposits made 1 to 5 days late. Free tax return calculator 5% Deposits made 6 to 15 days late. Free tax return calculator 10% Deposits made 16 or more days late. Free tax return calculator Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. Free tax return calculator 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. Free tax return calculator See Payment with return , earlier in this section, for exceptions. Free tax return calculator 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Free tax return calculator Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Free tax return calculator Order in which deposits are applied. Free tax return calculator   Deposits generally are applied to the most recent tax liability within the year. Free tax return calculator If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Free tax return calculator Follow the instructions on the penalty notice that you received. Free tax return calculator For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. Free tax return calculator You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Free tax return calculator irs. Free tax return calculator gov/pub/irs-irbs/irb01-50. Free tax return calculator pdf. Free tax return calculator Example. Free tax return calculator Cedar, Inc. Free tax return calculator , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Free tax return calculator It does not make the deposit on July 15. Free tax return calculator On August 15, Cedar, Inc. Free tax return calculator , deposits $2,000. Free tax return calculator Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Free tax return calculator Accordingly, $500 of the July 15 liability remains undeposited. Free tax return calculator The penalty on this underdeposit will apply as explained above. Free tax return calculator Trust fund recovery penalty. Free tax return calculator   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Free tax return calculator The penalty is the full amount of the unpaid trust fund tax. Free tax return calculator This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Free tax return calculator   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Free tax return calculator   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. Free tax return calculator A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Free tax return calculator    Willfully means voluntarily, consciously, and intentionally. Free tax return calculator A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Free tax return calculator “Average” failure-to-deposit penalty. Free tax return calculator   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. Free tax return calculator IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. Free tax return calculator Completed Form 943, line 17, instead of Form 943-A. Free tax return calculator Failed to attach a properly completed Form 943-A. Free tax return calculator Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Free tax return calculator   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Free tax return calculator Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Free tax return calculator   You can avoid the penalty by reviewing your return before filing it. Free tax return calculator Follow these steps before filing your Form 943. Free tax return calculator If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. Free tax return calculator If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. Free tax return calculator Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. Free tax return calculator Do not show negative amounts on Form 943, line 17, or Form 943-A. Free tax return calculator For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. Free tax return calculator Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Free tax return calculator Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. Free tax return calculator If a deposit is due, deposi
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Contact My Local Office in Connecticut

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bridgeport 915 Lafayette Blvd.
Bridgeport, CT 06604

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(203) 384-5818
Danbury 131 West St.
Danbury, CT 06810

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(203) 840-4195 
Hartford  135 High St.
Hartford, CT 06103 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(860) 756-4505 
New Haven  150 Court St.
New Haven, CT 06510 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(203) 492-8609 
New London  Shaws Cove 2 Howard St.
New London, CT 06320 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(860) 439-7963 
Norwalk  761 Main Ave.
Norwalk, CT 06851 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for Lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(203) 840-4195 
Waterbury  14 Cottage Pl.
Waterbury, CT 06702 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(203) 596-4727 


* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (860) 756-4555 in Hartford or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
135 High St. Stop 116
Hartford, CT 06103

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free Tax Return Calculator

Free tax return calculator Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Free tax return calculator It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Free tax return calculator The maximum amount you can claim for the credit is $1,000 for each qualifying child. Free tax return calculator Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Free tax return calculator S. Free tax return calculator citizen, a U. Free tax return calculator S. Free tax return calculator national, or a U. Free tax return calculator S. Free tax return calculator resident alien. Free tax return calculator For more information, see Publication 519, U. Free tax return calculator S. Free tax return calculator Tax Guide for Aliens. Free tax return calculator If the child was adopted, see Adopted child , later. Free tax return calculator For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Free tax return calculator Example. Free tax return calculator Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Free tax return calculator Because he is not a U. Free tax return calculator S. Free tax return calculator citizen, U. Free tax return calculator S. Free tax return calculator national, or U. Free tax return calculator S. Free tax return calculator resident alien, he is not a qualifying child for the child tax credit. Free tax return calculator Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Free tax return calculator   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Free tax return calculator   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Free tax return calculator To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Free tax return calculator For more information about the substantial presence test, see Publication 519, U. Free tax return calculator S. Free tax return calculator Tax Guide for Aliens. Free tax return calculator Adopted child. Free tax return calculator   An adopted child is always treated as your own child. Free tax return calculator An adopted child includes a child lawfully placed with you for legal adoption. Free tax return calculator   If you are a U. Free tax return calculator S. Free tax return calculator citizen or U. Free tax return calculator S. Free tax return calculator national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Free tax return calculator Exceptions to time lived with you. Free tax return calculator    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Free tax return calculator Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Free tax return calculator   There are also exceptions for kidnapped children and children of divorced or separated parents. Free tax return calculator For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Free tax return calculator Qualifying child of more than one person. Free tax return calculator   A special rule applies if your qualifying child is the qualifying child of more than one person. Free tax return calculator For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Free tax return calculator Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Free tax return calculator The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Free tax return calculator If this amount is zero, you cannot take this credit because there is no tax to reduce. Free tax return calculator But you may be able to take the additional child tax credit. Free tax return calculator See Additional Child Tax Credit, later. Free tax return calculator Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Free tax return calculator Married filing jointly – $110,000. Free tax return calculator Single, head of household, or qualifying widow(er) – $75,000. Free tax return calculator Married filing separately – $55,000. Free tax return calculator Modified AGI. Free tax return calculator   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Free tax return calculator Any amount excluded from income because of the exclusion of income from Puerto Rico. Free tax return calculator On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Free tax return calculator ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Free tax return calculator Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Free tax return calculator Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Free tax return calculator Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Free tax return calculator   If you do not have any of the above, your modified AGI is the same as your AGI. Free tax return calculator AGI. Free tax return calculator   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Free tax return calculator Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Free tax return calculator You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Free tax return calculator You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Free tax return calculator Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Free tax return calculator Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Free tax return calculator Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Free tax return calculator For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Free tax return calculator Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Free tax return calculator The additional child tax credit may give you a refund even if you do not owe any tax. Free tax return calculator How to claim the additional child tax credit. Free tax return calculator   To claim the additional child tax credit, follow the steps below. Free tax return calculator Make sure you figured the amount, if any, of your child tax credit. Free tax return calculator If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Free tax return calculator If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Free tax return calculator Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Free tax return calculator Please click the link to view the image. Free tax return calculator Child tax worksheet - page 1. Free tax return calculator Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Free tax return calculator Please click the link to view the image. Free tax return calculator Child tax worksheet - page 2. Free tax return calculator Line 11 Worksheet This image is too large to be displayed in the current screen. Free tax return calculator Please click the link to view the image. Free tax return calculator Line 11 worksheet - page 1. Free tax return calculator Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Free tax return calculator Please click the link to view the image. Free tax return calculator Line 11 worksheet - page 2. Free tax return calculator 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Free tax return calculator  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Free tax return calculator  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Free tax return calculator     1. Free tax return calculator a. Free tax return calculator Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Free tax return calculator     b. Free tax return calculator Enter the amount of any nontaxable combat pay received. Free tax return calculator Also enter this amount on Schedule 8812, line 4b. Free tax return calculator This amount should be shown in Form(s) W-2, box 12, with code Q. Free tax return calculator 1b. Free tax return calculator       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Free tax return calculator Otherwise, skip lines 2a through 2e and go to line 3. Free tax return calculator     2. Free tax return calculator a. Free tax return calculator Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Free tax return calculator     b. Free tax return calculator Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Free tax return calculator * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Free tax return calculator Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Free tax return calculator Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Free tax return calculator     c. Free tax return calculator Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Free tax return calculator * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Free tax return calculator Do not include on this line any amounts exempt from self-employment tax 2c. Free tax return calculator         d. Free tax return calculator If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Free tax return calculator Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Free tax return calculator         e. Free tax return calculator If line 2c is a profit, enter the smaller of line 2c or line 2d. Free tax return calculator If line 2c is a (loss), enter the (loss) from line 2c. Free tax return calculator 2e. Free tax return calculator   3. Free tax return calculator Combine lines 1a, 1b, 2a, 2b, and 2e. Free tax return calculator If zero or less, stop. Free tax return calculator Do not complete the rest of this worksheet. Free tax return calculator Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Free tax return calculator   4. Free tax return calculator Enter any amount included on line 1a that is:               a. Free tax return calculator A scholarship or fellowship grant not reported on Form W-2 4a. Free tax return calculator         b. Free tax return calculator For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Free tax return calculator         c. Free tax return calculator A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Free tax return calculator This amount may be shown in box 11 of your Form W-2. Free tax return calculator If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Free tax return calculator 4c. Free tax return calculator       5. Free tax return calculator a. Free tax return calculator Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Free tax return calculator Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Free tax return calculator             b. Free tax return calculator Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Free tax return calculator 5b. Free tax return calculator             c. Free tax return calculator Subtract line 5b from line 5a 5c. Free tax return calculator       6. Free tax return calculator Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Free tax return calculator       7. Free tax return calculator Add lines 4a through 4c, 5c, and 6 7. Free tax return calculator   8. Free tax return calculator Subtract line 7 from line 3 8. Free tax return calculator       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Free tax return calculator If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Free tax return calculator     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Free tax return calculator Put your name and social security number on Schedule SE and attach it to your return. Free tax return calculator                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Free tax return calculator  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Free tax return calculator               1. Free tax return calculator a. Free tax return calculator Enter the amount from Form 1040A, line 7 1a. Free tax return calculator         b. Free tax return calculator Enter the amount of any nontaxable combat pay received. Free tax return calculator Also enter this amount on Schedule 8812, line 4b. Free tax return calculator This amount should be shown in Form(s) W-2, box 12, with code Q. Free tax return calculator 1b. Free tax return calculator         c. Free tax return calculator Add lines 1a and 1b. Free tax return calculator     1c. Free tax return calculator   2. Free tax return calculator Enter any amount included on line 1a that is:           a. Free tax return calculator A scholarship or fellowship grant not reported on Form W-2 2a. Free tax return calculator         b. Free tax return calculator For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Free tax return calculator         c. Free tax return calculator A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Free tax return calculator This amount may be shown in box 11 of your Form W-2. Free tax return calculator If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Free tax return calculator       3. Free tax return calculator Add lines 2a through 2c 3. Free tax return calculator   4. Free tax return calculator Subtract line 3 from line 1c. Free tax return calculator Enter the result here and on line 2 of the Line 11 Worksheet 4. Free tax return calculator                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Free tax return calculator Social security tax, Medicare tax, and Additional Medicare Tax on wages. Free tax return calculator 1. Free tax return calculator Enter the social security tax withheld (Form(s) W-2, box 4) 1. Free tax return calculator   2. Free tax return calculator Enter the Medicare tax withheld (Form(s) W-2, box 6). Free tax return calculator Box 6 includes any Additional Medicare Tax 2. Free tax return calculator   3. Free tax return calculator Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Free tax return calculator   4. Free tax return calculator Add lines 1, 2, and 3 4. Free tax return calculator   5. Free tax return calculator Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Free tax return calculator   6. Free tax return calculator Subtract line 5 from line 4 6. Free tax return calculator   Additional Medicare Tax on Self-Employment Income. Free tax return calculator 7. Free tax return calculator Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Free tax return calculator   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Free tax return calculator Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Free tax return calculator Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Free tax return calculator 8. Free tax return calculator Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Free tax return calculator   9. Free tax return calculator Enter the Medicare tax (Form(s) W-2, box 14) 9. Free tax return calculator   10. Free tax return calculator Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Free tax return calculator Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Free tax return calculator   11. Free tax return calculator Add lines 8, 9, and 10 11. Free tax return calculator   12. Free tax return calculator Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Free tax return calculator   13. Free tax return calculator Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Free tax return calculator   14. Free tax return calculator Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Free tax return calculator Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Free tax return calculator   15. Free tax return calculator Add lines 12, 13, and 14 15. Free tax return calculator   Line 6 amount 16. Free tax return calculator Add lines 6, 7, 11, and 15. Free tax return calculator Enter here and on line 6 of the Line 11 Worksheet. Free tax return calculator 16. Free tax return calculator   Paperwork Reduction Act Notice. Free tax return calculator   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Free tax return calculator You are required to give us the information if requested. Free tax return calculator We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Free tax return calculator   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Free tax return calculator Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Free tax return calculator Generally, tax returns and return information are confidential, as required by section 6103. Free tax return calculator   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Free tax return calculator For the estimated averages, see the instructions for your income tax return. Free tax return calculator   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Free tax return calculator See Comments and suggestions , earlier. Free tax return calculator How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free tax return calculator Free help with your tax return. Free tax return calculator   You can get free help preparing your return nationwide from IRS-certified volunteers. Free tax return calculator The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free tax return calculator The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax return calculator 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 tax return calculator In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free tax return calculator To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free tax return calculator gov, download the IRS2Go app, or call 1-800-906-9887. Free tax return calculator   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax return calculator To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax return calculator aarp. Free tax return calculator org/money/taxaide or call 1-888-227-7669. Free tax return calculator For more information on these programs, go to IRS. Free tax return calculator gov and enter “VITA” in the search box. Free tax return calculator Internet. Free tax return calculator    IRS. Free tax return calculator gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free tax return calculator Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax return calculator Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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 tax return calculator Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free tax return calculator gov or download the IRS2Go app and select the Refund Status option. Free tax return calculator The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax return calculator Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free tax return calculator You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax return calculator The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax return calculator Use the Interactive Tax Assistant (ITA) to research your tax questions. Free tax return calculator No need to wait on the phone or stand in line. Free tax return calculator The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free tax return calculator When you reach the response screen, you can print the entire interview and the final response for your records. Free tax return calculator New subject areas are added on a regular basis. Free tax return calculator  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free tax return calculator gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free tax return calculator You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free tax return calculator The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free tax return calculator When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free tax return calculator Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free tax return calculator You can also ask the IRS to mail a return or an account transcript to you. Free tax return calculator Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free tax return calculator gov or by calling 1-800-908-9946. Free tax return calculator Tax return and tax account transcripts are generally available for the current year and the past three years. Free tax return calculator Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free tax return calculator Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free tax return calculator If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free tax return calculator Check the status of your amended return using Where's My Amended Return? Go to IRS. Free tax return calculator gov and enter Where's My Amended Return? in the search box. Free tax return calculator You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax return calculator It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax return calculator Make a payment using one of several safe and convenient electronic payment options available on IRS. Free tax return calculator gov. Free tax return calculator Select the Payment tab on the front page of IRS. Free tax return calculator gov for more information. Free tax return calculator Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free tax return calculator Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax return calculator gov. Free tax return calculator 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 tax return calculator Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax return calculator gov. Free tax return calculator Request an Electronic Filing PIN by going to IRS. Free tax return calculator gov and entering Electronic Filing PIN in the search box. Free tax return calculator Download forms, instructions and publications, including accessible versions for people with disabilities. Free tax return calculator Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free tax return calculator gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free tax return calculator An employee can answer questions about your tax account or help you set up a payment plan. Free tax return calculator Before you visit, check the Office Locator on IRS. Free tax return calculator gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free tax return calculator If you have a special need, such as a disability, you can request an appointment. Free tax return calculator Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax return calculator Apply for an Employer Identification Number (EIN). Free tax return calculator Go to IRS. Free tax return calculator gov and enter Apply for an EIN in the search box. Free tax return calculator Read the Internal Revenue Code, regulations, or other official guidance. Free tax return calculator Read Internal Revenue Bulletins. Free tax return calculator Sign up to receive local and national tax news and more by email. Free tax return calculator Just click on “subscriptions” above the search box on IRS. Free tax return calculator gov and choose from a variety of options. Free tax return calculator    Phone. Free tax return calculator You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax return calculator Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax return calculator Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free tax return calculator gov, or download the IRS2Go app. Free tax return calculator Low-to-moderate income, elderly, people 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 tax return calculator The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax return calculator Most VITA and TCE sites offer free electronic filing. Free tax return calculator Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax return calculator Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax return calculator Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free tax return calculator If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax return calculator The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax return calculator Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax return calculator Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax return calculator The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax return calculator Note, the above information is for our automated hotline. Free tax return calculator Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free tax return calculator Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax return calculator You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax return calculator It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax return calculator Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free tax return calculator You should receive your order within 10 business days. Free tax return calculator Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free tax return calculator If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free tax return calculator Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax return calculator The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax return calculator These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free tax return calculator    Walk-in. Free tax return calculator You can find a selection of forms, publications and services — in-person. Free tax return calculator Products. Free tax return calculator You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax return calculator Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax return calculator Services. Free tax return calculator You can walk in to your local TAC for face-to-face tax help. Free tax return calculator An employee can answer questions about your tax account or help you set up a payment plan. Free tax return calculator Before visiting, use the Office Locator tool on IRS. Free tax return calculator gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free tax return calculator    Mail. Free tax return calculator You can send your order for forms, instructions, and publications to the address below. Free tax return calculator You should receive a response within 10 business days after your request is received. Free tax return calculator Internal Revenue Service 1201 N. Free tax return calculator Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free tax return calculator The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax return calculator Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax return calculator   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free tax return calculator 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 tax return calculator You face (or your business is facing) an immediate threat of adverse action. Free tax return calculator You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax return calculator   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 tax return calculator Here's why we can help: TAS is an independent organization within the IRS. Free tax return calculator Our advocates know how to work with the IRS. Free tax return calculator Our services are free and tailored to meet your needs. Free tax return calculator We have offices in every state, the District of Columbia, and Puerto Rico. Free tax return calculator   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free tax return calculator   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax return calculator If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free tax return calculator Low Income Taxpayer Clinics 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 tax return calculator Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax return calculator Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 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