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H&r block free efile 31. H&r block free efile   Tax on Unearned Income of Certain Children Table of Contents What's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. H&r block free efile Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. H&r block free efile Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. H&r block free efile Figuring the Child's Tax (Form 8615, Part III) What's New Net Investment Income Tax. H&r block free efile . H&r block free efile  For tax years beginning after December 31, 2012, a child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). H&r block free efile NIIT is a 3. H&r block free efile 8% tax on the lesser of the net investment income or the excess of the child's modified adjusted gross income (MAGI) over the threshold amount. H&r block free efile Use Form 8960, Net Investment Income Tax, to figure this tax. H&r block free efile For more information on NIIT, go to www. H&r block free efile irs. H&r block free efile gov and enter “Net Investment Income Tax” in the search box. H&r block free efile Introduction This chapter discusses the following two rules that may affect the tax on unearned income of certain children. H&r block free efile If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. H&r block free efile (See Parent's Election To Report Child's Interest and Dividends , later. H&r block free efile ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. H&r block free efile (See Tax for Certain Children Who Have Unearned Income , later. H&r block free efile ) For these rules, the term “child” includes a legally adopted child and a stepchild. H&r block free efile These rules apply whether or not the child is a dependent. H&r block free efile Useful Items - You may want to see: Publication 929 Tax Rules for Children and Dependents Form (and Instructions) 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. H&r block free efile The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . H&r block free efile Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. H&r block free efile Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . H&r block free efile Parents are married. H&r block free efile   If the child's parents file separate returns, use the return of the parent with the greater taxable income. H&r block free efile Parents not living together. H&r block free efile   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. H&r block free efile If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. H&r block free efile   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in chapter 2. H&r block free efile Parents are divorced. H&r block free efile   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. H&r block free efile Custodial parent remarried. H&r block free efile   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. H&r block free efile Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. H&r block free efile Do not use the return of the noncustodial parent. H&r block free efile   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. H&r block free efile If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. H&r block free efile Parents never married. H&r block free efile   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. H&r block free efile If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. H&r block free efile Widowed parent remarried. H&r block free efile   If a widow or widower remarries, the new spouse is treated as the child's other parent. H&r block free efile The rules explained earlier under Custodial parent remarried apply. H&r block free efile Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. H&r block free efile If you do, your child will not have to file a return. H&r block free efile You can make this election only if all the following conditions are met. H&r block free efile Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. H&r block free efile Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). H&r block free efile The child's gross income was less than $10,000. H&r block free efile The child is required to file a return unless you make this election. H&r block free efile The child does not file a joint return for the year. H&r block free efile No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. H&r block free efile No federal income tax was taken out of your child's income under the backup withholding rules. H&r block free efile You are the parent whose return must be used when applying the special tax rules for children. H&r block free efile (See Which Parent's Return To Use , earlier. H&r block free efile ) These conditions are also shown in Figure 31-A. H&r block free efile Certain January 1 birthdays. H&r block free efile   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. H&r block free efile You cannot make this election for such a child unless the child was a full-time student. H&r block free efile   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. H&r block free efile You cannot make this election for such a child. H&r block free efile Full-time student. H&r block free efile   A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. H&r block free efile A school includes a technical, trade, or mechanical school. H&r block free efile It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. H&r block free efile How to make the election. H&r block free efile   Make the election by attaching Form 8814 to your Form 1040. H&r block free efile (If you make this election, you cannot file Form 1040A or Form 1040EZ. H&r block free efile ) Attach a separate Form 8814 for each child for whom you make the election. H&r block free efile You can make the election for one or more children and not for others. H&r block free efile Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. H&r block free efile Rate may be higher. H&r block free efile   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. H&r block free efile This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. H&r block free efile However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. H&r block free efile Deductions you cannot take. H&r block free efile   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. H&r block free efile The additional standard deduction if the child is blind. H&r block free efile The deduction for a penalty on an early withdrawal of your child's savings. H&r block free efile Itemized deductions (such as your child's investment expenses or charitable contributions). H&r block free efile Reduced deductions or credits. H&r block free efile   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return including the following. H&r block free efile Deduction for contributions to a traditional individual retirement arrangement (IRA). H&r block free efile Deduction for student loan interest. H&r block free efile Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. H&r block free efile Credit for child and dependent care expenses. H&r block free efile Child tax credit. H&r block free efile Education tax credits. H&r block free efile Earned income credit. H&r block free efile Penalty for underpayment of estimated tax. H&r block free efile   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. H&r block free efile If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. H&r block free efile See chapter 4 for more information. H&r block free efile Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. H&r block free efile Only the amount over $2,000 is added to your income. H&r block free efile The amount over $2,000 is shown on Form 8814, line 6. H&r block free efile Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. H&r block free efile Include the amount from Form 8814, line 12, on Form 1040, line 21. H&r block free efile Enter “Form 8814” on the dotted line next to line 21. H&r block free efile If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040, line 21. H&r block free efile Capital gain distributions and qualified dividends. H&r block free efile   If your child's dividend income included any capital gain distributions, see Capital gain distributions under Figuring Child's Income in Publication 929, Part 2. H&r block free efile If your child's dividend income included any qualified dividends, see Qualified dividends under Figuring Child's Income in Publication 929, Part 2. H&r block free efile Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. H&r block free efile This tax is added to the tax figured on your income. H&r block free efile This additional tax is the smaller of: 10% × (your child's gross income − $1,000), or $100. H&r block free efile Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44. H&r block free efile Check box a on Form 1040, line 44. H&r block free efile Figure 31-A. H&r block free efile Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. H&r block free efile Figure 31–A. H&r block free efile Can You Include Your Child's Income On Your Tax Return? Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. H&r block free efile If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. H&r block free efile Attach the completed form to the child's Form 1040 or Form 1040A. H&r block free efile When Form 8615 must be filed. H&r block free efile   Form 8615 must be filed for a child if all of the following statements are true. H&r block free efile The child's investment income was more than $2,000. H&r block free efile The child is required to file a return for 2013. H&r block free efile The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. H&r block free efile At least one of the child's parents was alive at the end of 2013. H&r block free efile The child does not file a joint return for 2013. H&r block free efile These conditions are also shown in  Figure 31-B. H&r block free efile Earned income. H&r block free efile   Earned income includes salaries, wages, tips, and other payments received for personal services performed. H&r block free efile It does not include unearned income as defined later in this chapter. H&r block free efile Support. H&r block free efile   Your child's support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. H&r block free efile To figure your child's support, count support provided by you, your child, and others. H&r block free efile However, a scholarship received by your child is not considered support if your child is a full-time student. H&r block free efile See chapter 3 for details about support. H&r block free efile Certain January 1 birthdays. H&r block free efile   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. H&r block free efile Figure 31-B. H&r block free efile Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. H&r block free efile Figure 31-B. H&r block free efile Do You Have To Use Form 8615 To Figure Your Child's Tax?    IF a child was born on. H&r block free efile . H&r block free efile . H&r block free efile THEN, at the end of 2013, the child is considered to be. H&r block free efile . H&r block free efile . H&r block free efile January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. H&r block free efile The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. H&r block free efile  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. H&r block free efile  ***Do not use Form 8615 for this child. H&r block free efile Providing Parental Information (Form 8615, lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. H&r block free efile (If the parents filed a joint return, enter the name and social security number listed first on the joint return. H&r block free efile ) On line C, check the box for the parent's filing status. H&r block free efile See Which Parent's Return To Use at the beginning of this chapter for information on which parent's return information must be used on Form 8615. H&r block free efile Parent with different tax year. H&r block free efile   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. H&r block free efile Parent's return information not known timely. H&r block free efile   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. H&r block free efile   You can use any reasonable estimate. H&r block free efile This includes using information from last year's return. H&r block free efile If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. H&r block free efile    When you get the correct information, file an amended return on Form 1040X, Amended U. H&r block free efile S. H&r block free efile Individual Income Tax Return. H&r block free efile   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. H&r block free efile S. H&r block free efile Individual Income Tax Return. H&r block free efile Extensions are discussed in chapter 1. H&r block free efile Step 1. H&r block free efile Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. H&r block free efile To do that, use Form 8615, Part I. H&r block free efile Line 1 (unearned income). H&r block free efile   If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. H&r block free efile Adjusted gross income is shown on Form 1040, line 38, or Form 1040A, line 22. H&r block free efile Form 1040EZ cannot be used if Form 8615 must be filed. H&r block free efile   If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. H&r block free efile   However, if the child has: excluded any foreign earned income, deducted either a loss from self-employment, or deducted a net operating loss from another year, then use the Alternate Worksheet for Form 8615, Line 1, in Publication 929 to figure the amount to enter on Form 8615, line 1. H&r block free efile Unearned income defined. H&r block free efile   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually done. H&r block free efile It includes taxable interest, dividends (including capital gain distributions), capital gains, unemployment compensation, the taxable part of social security and pension payments, and certain distributions from trusts. H&r block free efile Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). H&r block free efile Nontaxable income. H&r block free efile   For this purpose, unearned income includes only amounts the child must include in total income. H&r block free efile Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. H&r block free efile Income from property received as a gift. H&r block free efile   A child's unearned income includes all income produced by property belonging to the child. H&r block free efile This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. H&r block free efile   A child's unearned income includes income produced by property given as a gift to the child. H&r block free efile This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. H&r block free efile Example. H&r block free efile Amanda Black, age 13, received the following income. H&r block free efile Dividends — $800 Wages — $2,100 Taxable interest — $1,200 Tax-exempt interest — $100 Net capital gains — $100 The dividends were qualified dividends on stock given to her by her grandparents. H&r block free efile Amanda's unearned income is $2,100. H&r block free efile This is the total of the dividends ($800), taxable interest ($1,200), and net capital gains ($100). H&r block free efile Her wages are earned (not unearned) income because they are received for work actually done. H&r block free efile Her tax-exempt interest is not included because it is nontaxable. H&r block free efile Trust income. H&r block free efile   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. H&r block free efile   However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income, not unearned income. H&r block free efile Line 2 (deductions). H&r block free efile   If the child does not itemize deductions on Schedule A (Form 1040), enter $2,000 on line 2. H&r block free efile   If the child does itemize deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29, that are directly connected with the production of unearned income entered on line 1, or $2,000. H&r block free efile Directly connected. H&r block free efile   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. H&r block free efile These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. H&r block free efile   These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). H&r block free efile Only the amount greater than 2% of the child's adjusted gross income can be deducted. H&r block free efile See chapter 28 for more information. H&r block free efile Example 1. H&r block free efile Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2% limit) that are directly connected with his unearned income. H&r block free efile His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. H&r block free efile Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly connected itemized deductions of $300. H&r block free efile Example 2. H&r block free efile Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. H&r block free efile She has no other income. H&r block free efile She has itemized deductions of $1,050 (net of the 2% limit) that are directly connected with the production of her unearned income. H&r block free efile Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). H&r block free efile The amount on line 2 is $2,050. H&r block free efile This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. H&r block free efile Line 3. H&r block free efile   Subtract line 2 from line 1 and enter the result on this line. H&r block free efile If zero or less, do not complete the rest of the form. H&r block free efile However, you must still attach Form 8615 to the child's tax return. H&r block free efile Figure the tax on the child's taxable income in the normal manner. H&r block free efile Line 4 (child's taxable income). H&r block free efile   Enter on line 4 the child's taxable income from Form 1040, line 43, or Form 1040A, line 27. H&r block free efile   However, if the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, see the Form 8615 instructions or Pub. H&r block free efile 929. H&r block free efile Line 5 (net unearned income). H&r block free efile   A child's net unearned income cannot be more than his or her taxable income. H&r block free efile Enter on Form 8615, line 5, the smaller of line 3 or line 4. H&r block free efile This is the child's net unearned income. H&r block free efile   If zero or less, do not complete the rest of the form. H&r block free efile However, you must still attach Form 8615 to the child's tax return. H&r block free efile Figure the tax on the child's taxable income in the normal manner. H&r block free efile Step 2. H&r block free efile Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. H&r block free efile The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. H&r block free efile When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. H&r block free efile For example, do not refigure the medical expense deduction. H&r block free efile Figure the tentative tax on Form 8615, lines 6 through 13. H&r block free efile Note. H&r block free efile If the child or parent has any capital gains or losses, get Publication 929 for help in completing Form 8615, Part II. H&r block free efile Line 6 (parent's taxable income). H&r block free efile   Enter on line 6 the parent's taxable income from Form 1040, line 43, Form 1040A, line 27, or Form 1040EZ, line 6. H&r block free efile   If the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) was used to figure the parent's tax, enter the amount from line 3 of that worksheet instead of the parent's taxable income. H&r block free efile Line 7 (net unearned income of other children). H&r block free efile   If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. H&r block free efile Do not include the amount from line 5 of the Form 8615 being completed. H&r block free efile Example. H&r block free efile Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. H&r block free efile The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon — $800 Jerry — $600 Mike — $1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. H&r block free efile Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). H&r block free efile Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). H&r block free efile Other children's information not available. H&r block free efile   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. H&r block free efile See Parent's return information not known timely , earlier. H&r block free efile Line 11 (tentative tax). H&r block free efile   Subtract line 10 from line 9 and enter the result on this line. H&r block free efile This is the tentative tax. H&r block free efile   If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. H&r block free efile Also skip the discussion for lines 12a and 12b that follows. H&r block free efile Lines 12a and 12b (dividing the tentative tax). H&r block free efile   If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. H&r block free efile This is done on lines 12a, 12b, and 13. H&r block free efile Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. H&r block free efile Divide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. H&r block free efile Example. H&r block free efile In the earlier example under Line 7 (net unearned income of other children), Sharon's Form 8615 shows $1,600 on line 7. H&r block free efile The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). H&r block free efile The decimal on line 12b is  . H&r block free efile 333, figured as follows and rounded to three places. H&r block free efile   $800 = . H&r block free efile 333     $2,400   Step 3. H&r block free efile Figuring the Child's Tax (Form 8615, Part III) The final step in figuring a child's tax using Form 8615 is to determine the larger of: The total of: The child's share of the tentative tax based on the parent's tax rate, plus The tax on the child's taxable income in excess of net unearned income, figured at the child's tax rate, or The tax on the child's taxable income, figured at the child's tax rate. H&r block free efile This is the child's tax. H&r block free efile It is figured on Form 8615, lines 14 through 18. H&r block free efile Alternative minimum tax. H&r block free efile   A child may be subject to alternative minimum tax (AMT) if he or she has certain items given preferential treatment under the tax law. H&r block free efile See Alternative Minimum Tax (AMT) in chapter 30. H&r block free efile    For more information on who is liable for AMT and how to figure it, see Form 6251, Alternative Minimum Tax—Individuals. H&r block free efile For information on special limits that apply to a child who files Form 6251, see Certain Children Under Age 24 in the Instructions for Form 6251. H&r block free efile Prev  Up  Next   Home   More Online Publications
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The H&r Block Free Efile

H&r block free efile Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. H&r block free efile Reporting Tips to Your EmployerElectronic tip statement. H&r block free efile Final report. H&r block free efile Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. H&r block free efile   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. H&r block free efile How to keep a daily tip record. H&r block free efile   There are two ways to keep a daily tip record. H&r block free efile You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. H&r block free efile You should keep your daily tip record with your tax or other personal records. H&r block free efile You must keep your records for as long as they are important for administration of the federal tax law. H&r block free efile For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. H&r block free efile    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. H&r block free efile To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. H&r block free efile Publication 1244 is also available at www. H&r block free efile irs. H&r block free efile gov/pub1244. H&r block free efile Publication 1244 includes a 1-year supply of Form 4070A. H&r block free efile Each day, write in the information asked for on the form. H&r block free efile A filled-in Form 4070A is shown on the following page. H&r block free efile   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. H&r block free efile Although you do not report these tips to your employer, you must report them on your tax return. H&r block free efile   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). H&r block free efile Then, each workday, write the date and the following information. H&r block free efile Cash tips you get directly from customers or from other employees. H&r block free efile Tips from credit and debit card charge customers that your employer pays you. H&r block free efile The value of any noncash tips you get, such as tickets, passes, or other items of value. H&r block free efile The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. H&r block free efile Please click here for the text description of the image. H&r block free efile Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. H&r block free efile   You can use an electronic system provided by your employer to record your daily tips. H&r block free efile If you do, you must receive and keep a paper copy of this record. H&r block free efile Service charges. H&r block free efile    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. H&r block free efile This is part of your wages, not a tip. H&r block free efile The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. H&r block free efile See examples below. H&r block free efile Example 1. H&r block free efile Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. H&r block free efile Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. H&r block free efile Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. H&r block free efile Do not include the 18% charge in your tip diary. H&r block free efile Service charges that are paid to you are considered wages, not tips. H&r block free efile Example 2. H&r block free efile Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. H&r block free efile David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. H&r block free efile Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. H&r block free efile Be sure to include this amount in your tip diary. H&r block free efile Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. H&r block free efile Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. H&r block free efile   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). H&r block free efile What tips to report. H&r block free efile   Report to your employer only cash, check, and debit and credit card tips you receive. H&r block free efile   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. H&r block free efile   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. H&r block free efile Do not report to your employer any portion of the tips you receive that you pass on to other employees. H&r block free efile However, you must report tips you receive from other employees. H&r block free efile   Do not report the value of any noncash tips, such as tickets or passes, to your employer. H&r block free efile You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. H&r block free efile How to report. H&r block free efile   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. H&r block free efile Fill in the information asked for on the form, sign and date the form, and give it to your employer. H&r block free efile A sample filled-in Form 4070 is shown above. H&r block free efile To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. H&r block free efile   If you do not use Form 4070, give your employer a statement with the following information. H&r block free efile Your name, address, and social security number. H&r block free efile Your employer's name, address, and business name (if it is different from your employer's name). H&r block free efile The month (or the dates of any shorter period) in which you received tips. H&r block free efile The total tips required to be reported for that period. H&r block free efile You must sign and date the statement. H&r block free efile Be sure to keep a copy with your tax or other personal records. H&r block free efile   Your employer may require you to report your tips more than once a month. H&r block free efile However, the statement cannot cover a period of more than 1 calendar month. H&r block free efile Electronic tip statement. H&r block free efile   Your employer can have you furnish your tip statements electronically. H&r block free efile When to report. H&r block free efile   Give your report for each month to your employer by the 10th of the next month. H&r block free efile If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. H&r block free efile Example. H&r block free efile You must report your tips received in September 2014 by October 10, 2014. H&r block free efile Final report. H&r block free efile   If your employment ends during the month, you can report your tips when your employment ends. H&r block free efile Penalty for not reporting tips. H&r block free efile   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. H&r block free efile (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. H&r block free efile ) The penalty amount is in addition to the taxes you owe. H&r block free efile   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. H&r block free efile To do so, attach a statement to your return explaining why you did not report them. H&r block free efile Giving your employer money for taxes. H&r block free efile   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. H&r block free efile If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. H&r block free efile   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. H&r block free efile All taxes on your regular pay. H&r block free efile Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. H&r block free efile Federal, state, and local income taxes on your reported tips. H&r block free efile    Any taxes that remain unpaid can be collected by your employer from your next paycheck. H&r block free efile If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. H&r block free efile See Publication 505, Tax Withholding and Estimated Tax, for more information. H&r block free efile    Uncollected taxes. H&r block free efile You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. H&r block free efile These uncollected taxes will be shown on your 2013 Form W-2. H&r block free efile See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. H&r block free efile Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. H&r block free efile The program was developed to help employees and employers understand and meet their tip reporting responsibilities. H&r block free efile There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). H&r block free efile A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. H&r block free efile For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. H&r block free efile irs. H&r block free efile gov/pub/irs-irbs/irb01-02. H&r block free efile pdf. H&r block free efile If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. H&r block free efile See Revenue Procedure 2007-32, 2007-22 I. H&r block free efile R. H&r block free efile B. H&r block free efile 1322, available at www. H&r block free efile irs. H&r block free efile gov/pub/irs-irbs/irb07_22. H&r block free efile pdf. H&r block free efile Your employer can provide you with a copy of any applicable agreement. H&r block free efile To find out more about these agreements, visit IRS. H&r block free efile gov and enter “restaurant tip reporting” in the search box. H&r block free efile You may also call 1-800-829-4933, visit www. H&r block free efile irs. H&r block free efile gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. H&r block free efile Program@irs. H&r block free efile gov and request information on this program. H&r block free efile Reporting Tips on Your Tax Return How to report tips. H&r block free efile   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. H&r block free efile What tips to report. H&r block free efile   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. H&r block free efile Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. H&r block free efile Add to the amount in box 1 only the tips you did not report to your employer. H&r block free efile   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. H&r block free efile Do not include the amount of these tips on your 2013 tax return. H&r block free efile Instead, include them on your 2014 tax return. H&r block free efile Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. H&r block free efile Although these tips were received in 2012, you must report them on your 2013 tax return. H&r block free efile   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. H&r block free efile Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. H&r block free efile However, you must report tips you receive from other employees. H&r block free efile    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. H&r block free efile    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. H&r block free efile   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. H&r block free efile Cash and charge tips you received that totaled less than $20 for any month. H&r block free efile The value of noncash tips, such as tickets, passes, or other items of value. H&r block free efile Example. H&r block free efile Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. H&r block free efile Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. H&r block free efile He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. H&r block free efile Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. H&r block free efile He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. H&r block free efile Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. H&r block free efile    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. H&r block free efile To report these taxes, you must file a return even if you would not otherwise have to file. H&r block free efile You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. H&r block free efile (You cannot file Form 1040EZ or Form 1040A. H&r block free efile )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. H&r block free efile Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. H&r block free efile Use Form 8959 to figure Additional Medicare Tax. H&r block free efile If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. H&r block free efile To get railroad retirement credit, you must report tips to your employer. H&r block free efile Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. H&r block free efile    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. H&r block free efile For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. H&r block free efile   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). H&r block free efile You must report these amounts as additional tax on your return. H&r block free efile   If you worked in the U. H&r block free efile S. H&r block free efile possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. H&r block free efile If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. H&r block free efile Unlike the uncollected portion of the regular (1. H&r block free efile 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. H&r block free efile   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. H&r block free efile You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. H&r block free efile See the instructions for the appropriate form and line number indicated, and Form 8959. H&r block free efile (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. H&r block free efile ) Self-employed persons. H&r block free efile    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. H&r block free efile See Publication 334, Tax Guide for Small Business, for more information on reporting business income. H&r block free efile Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. H&r block free efile They are not included in box 1 with your wages and reported tips. H&r block free efile If box 8 is blank, this discussion does not apply to you. H&r block free efile What are allocated tips. H&r block free efile   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. H&r block free efile Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. H&r block free efile No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. H&r block free efile How were your allocated tips figured. H&r block free efile   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). H&r block free efile Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. H&r block free efile For information about the exact allocation method used, ask your employer. H&r block free efile Must you report your allocated tips on your tax return. H&r block free efile   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. H&r block free efile Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. H&r block free efile Add to the amount in box 1 only the tips you did not report to your employer as required. H&r block free efile This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. H&r block free efile   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. H&r block free efile How to report allocated tips. H&r block free efile   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. H&r block free efile (You cannot file Form 1040A or Form 1040EZ). H&r block free efile    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. H&r block free efile Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. H&r block free efile See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. H&r block free efile How to request an approved lower rate. H&r block free efile   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. H&r block free efile Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. H&r block free efile The petition must include specific information about the establishment that will justify the lower rate. H&r block free efile A user fee must be paid with the petition. H&r block free efile    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). H&r block free efile The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. H&r block free efile Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. H&r block free efile   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. H&r block free efile How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. H&r block free efile Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. H&r block free efile Free help with your tax return. H&r block free efile   Free help in preparing your return is available nationwide from IRS-certified volunteers. H&r block free efile The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. H&r block free efile The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H&r block free efile 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. H&r block free efile Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H&r block free efile To find the nearest VITA or TCE site, visit IRS. H&r block free efile gov or call 1-800-906-9887. H&r block free efile   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block free efile To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block free efile aarp. H&r block free efile org/money/taxaide or call 1-888-227-7669. H&r block free efile   For more information on these programs, go to IRS. H&r block free efile gov and enter “VITA” in the search box. H&r block free efile Internet. H&r block free efile IRS. H&r block free efile gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. H&r block free efile Apply for an Employer Identification Number (EIN). H&r block free efile Go to IRS. H&r block free efile gov and enter Apply for an EIN in the search box. H&r block free efile Request an Electronic Filing PIN by going to IRS. H&r block free efile gov and entering Electronic Filing PIN in the search box. H&r block free efile Check the status of your 2013 refund with Where's My Refund? Go to IRS. H&r block free efile gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block free efile If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r block free efile Check the status of your amended return. H&r block free efile Go to IRS. H&r block free efile gov and enter Where's My Amended Return in the search box. H&r block free efile Download forms, instructions, and publications, including some accessible versions. H&r block free efile Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. H&r block free efile gov or IRS2Go. H&r block free efile Tax return and tax account transcripts are generally available for the current year and past three years. H&r block free efile Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block free efile gov. H&r block free efile 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. H&r block free efile Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block free efile gov. H&r block free efile Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. H&r block free efile gov or IRS2Go. H&r block free efile Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. H&r block free efile An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. H&r block free efile Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. H&r block free efile If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. H&r block free efile Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r block free efile Locate the nearest volunteer help site with the VITA Locator Tool on IRS. H&r block free efile gov. H&r block free efile Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r block free efile The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H&r block free efile Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. H&r block free efile AARP offers the Tax-Aide counseling program as part of the TCE program. H&r block free efile Visit AARP's website to find the nearest Tax-Aide location. H&r block free efile Research your tax questions. H&r block free efile Search publications and instructions by topic or keyword. H&r block free efile Read the Internal Revenue Code, regulations, or other official guidance. H&r block free efile Read Internal Revenue Bulletins. H&r block free efile Sign up to receive local and national tax news by email. H&r block free efile Phone. H&r block free efile You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r block free efile Download the free IRS2Go mobile app from the iTunes app store or from Google Play. H&r block free efile Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H&r block free efile Call to locate the nearest volunteer help site, 1-800-906-9887. H&r block free efile Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r block free efile The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H&r block free efile Most VITA and TCE sites offer free electronic filing. H&r block free efile Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r block free efile Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H&r block free efile Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. H&r block free efile The automated Where's My Refund? information is available 24 hours a day, 7 days a week. H&r block free efile If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r block free efile Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block free efile Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block free efile Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. H&r block free efile Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r block free efile Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). H&r block free efile You should receive your order within 10 business days. H&r block free efile Call to order transcripts of your tax returns or tax account, 1-800-908-9946. H&r block free efile Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. H&r block free efile Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. H&r block free efile Call to ask tax questions, 1-800-829-1040. H&r block free efile Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r block free efile The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r block free efile These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. H&r block free efile gsa. H&r block free efile gov/fedrelay. H&r block free efile Walk-in. H&r block free efile You can find a selection of forms, publications and services — in-person, face-to-face. H&r block free efile Products. H&r block free efile You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block free efile Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block free efile Services. H&r block free efile You can walk in to your local TAC most business days for personal, face-to-face tax help. H&r block free efile An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block free efile If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. H&r block free efile No appointment is necessary—just walk in. H&r block free efile Before visiting, check www. H&r block free efile irs. H&r block free efile gov/localcontacts for hours of operation and services provided. H&r block free efile Mail. H&r block free efile You can send your order for forms, instructions, and publications to the address below. H&r block free efile You should receive a response within 10 business days after your request is received. H&r block free efile  Internal Revenue Service 1201 N. H&r block free efile Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. H&r block free efile   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block free efile Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r block free efile What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. H&r block free efile 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. H&r block free efile You face (or your business is facing) an immediate threat of adverse action. H&r block free efile You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H&r block free efile   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. H&r block free efile Here's why we can help: TAS is an independent organization within the IRS. H&r block free efile Our advocates know how to work with the IRS. H&r block free efile Our services are free and tailored to meet your needs. H&r block free efile We have offices in every state, the District of Columbia, and Puerto Rico. H&r block free efile How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. H&r block free efile irs. H&r block free efile gov/advocate, or call us toll-free at 1-877-777-4778. H&r block free efile How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r block free efile If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. H&r block free efile irs. H&r block free efile gov/sams. H&r block free efile Low Income Taxpayer Clinics. H&r block free efile   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. H&r block free efile Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H&r block free efile Visit www. H&r block free efile TaxpayerAdvocate. H&r block free efile irs. H&r block free efile gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. H&r block free efile Prev  Up  Next   Home   More Online Publications