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How Do I File A 2010 Tax Return

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How Do I File A 2010 Tax Return

How do i file a 2010 tax return Index A Abatement of interest and penalties, Abatement of interest and penalties. How do i file a 2010 tax return Accidents, Deductible losses. How do i file a 2010 tax return , Nondeductible losses. How do i file a 2010 tax return Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. How do i file a 2010 tax return , Adjustments to Basis Amended returns, Amended return. How do i file a 2010 tax return Appraisals, Appraisal. How do i file a 2010 tax return , Costs of photographs and appraisals. How do i file a 2010 tax return Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. How do i file a 2010 tax return Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. How do i file a 2010 tax return , Adjustments to Basis Replacement property, Basis of replacement property. How do i file a 2010 tax return Business or income-producing property, Business or income-producing property. How do i file a 2010 tax return Business purposes, property used partly for, Property used partly for business and partly for personal purposes. How do i file a 2010 tax return C Cars Accidents, Deductible losses. How do i file a 2010 tax return Fair market value of, Car value. How do i file a 2010 tax return Cash gifts, Cash gifts. How do i file a 2010 tax return Casualty losses, Table 3. How do i file a 2010 tax return When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. How do i file a 2010 tax return Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. How do i file a 2010 tax return Nondeductible losses, Nondeductible losses. How do i file a 2010 tax return Progressive deterioration, Progressive deterioration. How do i file a 2010 tax return Proof of, Casualty loss proof. How do i file a 2010 tax return When to report, Losses. How do i file a 2010 tax return Workbooks for listing property, Workbooks for casualties and thefts. How do i file a 2010 tax return Clean up costs, Cost of cleaning up or making repairs. How do i file a 2010 tax return Condemnation, Condemnations. How do i file a 2010 tax return Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. How do i file a 2010 tax return Clean up, Cost of cleaning up or making repairs. How do i file a 2010 tax return Incidental expenses, Related expenses. How do i file a 2010 tax return Landscaping, Landscaping. How do i file a 2010 tax return Photographs taken after loss, Costs of photographs and appraisals. How do i file a 2010 tax return Protection, Cost of protection. How do i file a 2010 tax return Repair, Cost of cleaning up or making repairs. How do i file a 2010 tax return Replacement, Replacement cost. How do i file a 2010 tax return D Death of taxpayer Postponement of gain, Death of a taxpayer. How do i file a 2010 tax return Deductible losses, Deductible losses. How do i file a 2010 tax return Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. How do i file a 2010 tax return , Table 3. How do i file a 2010 tax return When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. How do i file a 2010 tax return Reporting Loss on Deposits When to report, Loss on deposits. How do i file a 2010 tax return Disaster area losses, Lessee's loss. How do i file a 2010 tax return Claiming on amended return, Claiming a disaster loss on an amended return. How do i file a 2010 tax return Federal loan canceled, Federal loan canceled. How do i file a 2010 tax return Federally declared disaster, Business or income-producing property located in a federally declared disaster area. How do i file a 2010 tax return , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. How do i file a 2010 tax return Form 1040X, How to report the loss on Form 1040X. How do i file a 2010 tax return Home made unsafe, Home made unsafe by disaster. How do i file a 2010 tax return How to deduct loss in preceding year, How to deduct your loss in the preceding year. How do i file a 2010 tax return Inventory, Disaster loss to inventory. How do i file a 2010 tax return Main home rules, Main home in disaster area. How do i file a 2010 tax return , Gains. How do i file a 2010 tax return Qualified disaster mitigation payments, Qualified disaster mitigation payments. How do i file a 2010 tax return Qualified disaster relief payments, Qualified disaster relief payments. How do i file a 2010 tax return Records to keep, Records. How do i file a 2010 tax return Tax deadlines postponed, Covered disaster area. How do i file a 2010 tax return When to deduct, When to deduct the loss. How do i file a 2010 tax return Table 3, Table 3. How do i file a 2010 tax return When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. How do i file a 2010 tax return Disaster relief grants, Disaster relief. How do i file a 2010 tax return Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. How do i file a 2010 tax return F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. How do i file a 2010 tax return Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. How do i file a 2010 tax return Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. How do i file a 2010 tax return , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. How do i file a 2010 tax return Figuring loss, Theft loss proof. How do i file a 2010 tax return , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. How do i file a 2010 tax return Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. How do i file a 2010 tax return Form 1040, Schedule D, Personal-use property. How do i file a 2010 tax return Form 1040X Disaster area losses, How to report the loss on Form 1040X. How do i file a 2010 tax return Form 4684 Reporting gains and losses on personal-use property, Personal-use property. How do i file a 2010 tax return Free tax services, Free help with your tax return. How do i file a 2010 tax return G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. How do i file a 2010 tax return Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. How do i file a 2010 tax return H Help (see Tax help) I Incidental expenses, Related expenses. How do i file a 2010 tax return Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. How do i file a 2010 tax return Interest abatement, Abatement of interest and penalties. How do i file a 2010 tax return Inventory losses, Loss of inventory. How do i file a 2010 tax return Disaster area losses, Disaster loss to inventory. How do i file a 2010 tax return L Landscaping, Landscaping. How do i file a 2010 tax return Leased property, Leased property. How do i file a 2010 tax return When to report, Lessee's loss. How do i file a 2010 tax return Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. How do i file a 2010 tax return Records of, Theft loss proof. How do i file a 2010 tax return Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. How do i file a 2010 tax return (Table 3), Table 3. How do i file a 2010 tax return When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. How do i file a 2010 tax return , Married taxpayers. How do i file a 2010 tax return Mislaid or lost property, Mislaid or lost property. How do i file a 2010 tax return Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. How do i file a 2010 tax return Nondeductible losses, Nondeductible losses. How do i file a 2010 tax return P Payments for living expenses, Insurance payments for living expenses. How do i file a 2010 tax return Penalty abatement, Abatement of interest and penalties. How do i file a 2010 tax return Personal property Loss deduction, figuring of, Personal property. How do i file a 2010 tax return Personal-use property Reporting gains and losses, Personal-use property. How do i file a 2010 tax return Personal-use real property, Exception for personal-use real property. How do i file a 2010 tax return Photographs Documentation of loss, Costs of photographs and appraisals. How do i file a 2010 tax return Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. How do i file a 2010 tax return Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. How do i file a 2010 tax return Changing mind, Changing your mind. How do i file a 2010 tax return Replacement property acquired after return filed, Replacement property acquired after return filed. How do i file a 2010 tax return Replacement property acquired before return filed, Replacement property acquired before return filed. How do i file a 2010 tax return Required statement, Required statement. How do i file a 2010 tax return Substituting replacement property, Substituting replacement property. How do i file a 2010 tax return Three-year limit, Three-year limit. How do i file a 2010 tax return Proof of loss, Proof of Loss Protection costs, Cost of protection. How do i file a 2010 tax return Publications (see Tax help) R Records of loss, Theft loss proof. How do i file a 2010 tax return Recovered stolen property, Recovered stolen property. How do i file a 2010 tax return Reimbursements Cash gifts, Cash gifts. How do i file a 2010 tax return Disaster relief, Disaster relief. How do i file a 2010 tax return Employer's emergency disaster fund, Employer's emergency disaster fund. How do i file a 2010 tax return Failure to file a claim, Failure to file a claim for reimbursement. How do i file a 2010 tax return Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. How do i file a 2010 tax return Related person, replacement property bought from, Buying replacement property from a related person. How do i file a 2010 tax return Repair costs, Cost of cleaning up or making repairs. How do i file a 2010 tax return Replacement cost, Replacement cost. How do i file a 2010 tax return Replacement period, Replacement Period Extension of, Extension. How do i file a 2010 tax return Replacement property, Replacement Property Advance payment, Advance payment. How do i file a 2010 tax return Basis adjustment to corporation's property, Basis adjustment to corporation's property. How do i file a 2010 tax return Basis of, Basis of replacement property. How do i file a 2010 tax return Main home, Main home replaced. How do i file a 2010 tax return In disaster area, Main home in disaster area. How do i file a 2010 tax return Postponement of gain, Replacement property acquired before return filed. How do i file a 2010 tax return Reporting gains and losses, Reporting a gain. How do i file a 2010 tax return , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. How do i file a 2010 tax return Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. How do i file a 2010 tax return Table 1, Table 1. How do i file a 2010 tax return Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. How do i file a 2010 tax return Personal-use property, Personal-use property. How do i file a 2010 tax return Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. How do i file a 2010 tax return State disaster relief grants for businesses, State disaster relief grants for businesses. How do i file a 2010 tax return Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. How do i file a 2010 tax return Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. How do i file a 2010 tax return When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. How do i file a 2010 tax return Mislaid or lost property, Mislaid or lost property. How do i file a 2010 tax return Proof of, Theft loss proof. How do i file a 2010 tax return When to deduct (Table 3), Table 3. How do i file a 2010 tax return When To Deduct a Casualty or Theft Loss When to report, Losses. How do i file a 2010 tax return Workbooks for listing property, Workbooks for casualties and thefts. How do i file a 2010 tax return Timber loss, Timber loss. How do i file a 2010 tax return W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. How do i file a 2010 tax return Prev  Up     Home   More Online Publications
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Contact Your Local Taxpayer Advocate

The Taxpayer Advocate Service is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all.

TAS can help if you can’t resolve your problem with the IRS and:

  • Your problem is causing financial difficulties for you, your family, or your business.
  • You face (or your business is facing) an immediate threat of adverse action.
  • You’ve tried repeatedly to contact the IRS but no one has responded to you, or the IRS hasn’t responded by the date promised.

If you qualify for our help, we’ll do everything we can to get your problem resolved. You'll be assigned to one advocate who will be with you at every turn. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved.

As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit can help you understand these rights.
 


Here’s how to reach your local Taxpayer Advocate Service office:

There’s also a list of offices in Publication 1546 ( English, Spanish), Taxpayer Advocate Service–Your Voice at the IRS
 

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Need help but don’t have a Taxpayer Advocate Service office near you?  We have a new option!  TAS now offers help through video conferencing.  

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You can go to a location in one of the cities listed below and use high-definition two-way video conferencing to get face-to-face help from a taxpayer advocate in another city.  Similar to talking to a case advocate in person, this allows you to discuss your tax matters in a private setting.

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Toll-Free Assistance
You can also call this toll-free number to find out if TAS can help you: 1-877-777-4778 or TTY/TTD: 1-800-829-4059. 

You can file Form 911, Request for Taxpayer Advocate Service Assistance, with the Taxpayer Advocate Service, or ask an IRS employee to complete the form on your behalf. Fax or mail the form to your Local Taxpayer Advocate.

 

 

Page Last Reviewed or Updated: 14-Mar-2014

The How Do I File A 2010 Tax Return

How do i file a 2010 tax return Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. How do i file a 2010 tax return Reporting Tips to Your EmployerElectronic tip statement. How do i file a 2010 tax return Final report. How do i file a 2010 tax return 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. How do i file a 2010 tax return   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. How do i file a 2010 tax return How to keep a daily tip record. How do i file a 2010 tax return   There are two ways to keep a daily tip record. How do i file a 2010 tax return 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. How do i file a 2010 tax return You should keep your daily tip record with your tax or other personal records. How do i file a 2010 tax return You must keep your records for as long as they are important for administration of the federal tax law. How do i file a 2010 tax return For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. How do i file a 2010 tax return    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. How do i file a 2010 tax return 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. How do i file a 2010 tax return Publication 1244 is also available at www. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/pub1244. How do i file a 2010 tax return Publication 1244 includes a 1-year supply of Form 4070A. How do i file a 2010 tax return Each day, write in the information asked for on the form. How do i file a 2010 tax return A filled-in Form 4070A is shown on the following page. How do i file a 2010 tax return   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. How do i file a 2010 tax return Although you do not report these tips to your employer, you must report them on your tax return. How do i file a 2010 tax return   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). How do i file a 2010 tax return Then, each workday, write the date and the following information. How do i file a 2010 tax return Cash tips you get directly from customers or from other employees. How do i file a 2010 tax return Tips from credit and debit card charge customers that your employer pays you. How do i file a 2010 tax return The value of any noncash tips you get, such as tickets, passes, or other items of value. How do i file a 2010 tax return 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. How do i file a 2010 tax return Please click here for the text description of the image. How do i file a 2010 tax return Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. How do i file a 2010 tax return   You can use an electronic system provided by your employer to record your daily tips. How do i file a 2010 tax return If you do, you must receive and keep a paper copy of this record. How do i file a 2010 tax return Service charges. How do i file a 2010 tax return    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. How do i file a 2010 tax return This is part of your wages, not a tip. How do i file a 2010 tax return 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. How do i file a 2010 tax return See examples below. How do i file a 2010 tax return Example 1. How do i file a 2010 tax return Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. How do i file a 2010 tax return 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. How do i file a 2010 tax return Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. How do i file a 2010 tax return Do not include the 18% charge in your tip diary. How do i file a 2010 tax return Service charges that are paid to you are considered wages, not tips. How do i file a 2010 tax return Example 2. How do i file a 2010 tax return Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. How do i file a 2010 tax return 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. How do i file a 2010 tax return Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. How do i file a 2010 tax return Be sure to include this amount in your tip diary. How do i file a 2010 tax return Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. How do i file a 2010 tax return Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. How do i file a 2010 tax return   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). How do i file a 2010 tax return What tips to report. How do i file a 2010 tax return   Report to your employer only cash, check, and debit and credit card tips you receive. How do i file a 2010 tax return   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. How do i file a 2010 tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. How do i file a 2010 tax return Do not report to your employer any portion of the tips you receive that you pass on to other employees. How do i file a 2010 tax return However, you must report tips you receive from other employees. How do i file a 2010 tax return   Do not report the value of any noncash tips, such as tickets or passes, to your employer. How do i file a 2010 tax return You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. How do i file a 2010 tax return How to report. How do i file a 2010 tax return   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. How do i file a 2010 tax return Fill in the information asked for on the form, sign and date the form, and give it to your employer. How do i file a 2010 tax return A sample filled-in Form 4070 is shown above. How do i file a 2010 tax return To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. How do i file a 2010 tax return   If you do not use Form 4070, give your employer a statement with the following information. How do i file a 2010 tax return Your name, address, and social security number. How do i file a 2010 tax return Your employer's name, address, and business name (if it is different from your employer's name). How do i file a 2010 tax return The month (or the dates of any shorter period) in which you received tips. How do i file a 2010 tax return The total tips required to be reported for that period. How do i file a 2010 tax return You must sign and date the statement. How do i file a 2010 tax return Be sure to keep a copy with your tax or other personal records. How do i file a 2010 tax return   Your employer may require you to report your tips more than once a month. How do i file a 2010 tax return However, the statement cannot cover a period of more than 1 calendar month. How do i file a 2010 tax return Electronic tip statement. How do i file a 2010 tax return   Your employer can have you furnish your tip statements electronically. How do i file a 2010 tax return When to report. How do i file a 2010 tax return   Give your report for each month to your employer by the 10th of the next month. How do i file a 2010 tax return 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. How do i file a 2010 tax return Example. How do i file a 2010 tax return You must report your tips received in September 2014 by October 10, 2014. How do i file a 2010 tax return Final report. How do i file a 2010 tax return   If your employment ends during the month, you can report your tips when your employment ends. How do i file a 2010 tax return Penalty for not reporting tips. How do i file a 2010 tax return   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. How do i file a 2010 tax return (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. How do i file a 2010 tax return ) The penalty amount is in addition to the taxes you owe. How do i file a 2010 tax return   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. How do i file a 2010 tax return To do so, attach a statement to your return explaining why you did not report them. How do i file a 2010 tax return Giving your employer money for taxes. How do i file a 2010 tax return   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. How do i file a 2010 tax return If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. How do i file a 2010 tax return   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. How do i file a 2010 tax return All taxes on your regular pay. How do i file a 2010 tax return Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. How do i file a 2010 tax return Federal, state, and local income taxes on your reported tips. How do i file a 2010 tax return    Any taxes that remain unpaid can be collected by your employer from your next paycheck. How do i file a 2010 tax return If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. How do i file a 2010 tax return See Publication 505, Tax Withholding and Estimated Tax, for more information. How do i file a 2010 tax return    Uncollected taxes. How do i file a 2010 tax return 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. How do i file a 2010 tax return These uncollected taxes will be shown on your 2013 Form W-2. How do i file a 2010 tax return 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. How do i file a 2010 tax return Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. How do i file a 2010 tax return The program was developed to help employees and employers understand and meet their tip reporting responsibilities. How do i file a 2010 tax return There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). How do i file a 2010 tax return 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. How do i file a 2010 tax return For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/pub/irs-irbs/irb01-02. How do i file a 2010 tax return pdf. How do i file a 2010 tax return If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. How do i file a 2010 tax return See Revenue Procedure 2007-32, 2007-22 I. How do i file a 2010 tax return R. How do i file a 2010 tax return B. How do i file a 2010 tax return 1322, available at www. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/pub/irs-irbs/irb07_22. How do i file a 2010 tax return pdf. How do i file a 2010 tax return Your employer can provide you with a copy of any applicable agreement. How do i file a 2010 tax return To find out more about these agreements, visit IRS. How do i file a 2010 tax return gov and enter “restaurant tip reporting” in the search box. How do i file a 2010 tax return You may also call 1-800-829-4933, visit www. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. How do i file a 2010 tax return Program@irs. How do i file a 2010 tax return gov and request information on this program. How do i file a 2010 tax return Reporting Tips on Your Tax Return How to report tips. How do i file a 2010 tax return   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. How do i file a 2010 tax return What tips to report. How do i file a 2010 tax return   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. How do i file a 2010 tax return 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. How do i file a 2010 tax return Add to the amount in box 1 only the tips you did not report to your employer. How do i file a 2010 tax return   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. How do i file a 2010 tax return Do not include the amount of these tips on your 2013 tax return. How do i file a 2010 tax return Instead, include them on your 2014 tax return. How do i file a 2010 tax return 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. How do i file a 2010 tax return Although these tips were received in 2012, you must report them on your 2013 tax return. How do i file a 2010 tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. How do i file a 2010 tax return Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. How do i file a 2010 tax return However, you must report tips you receive from other employees. How do i file a 2010 tax return    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. How do i file a 2010 tax return    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. How do i file a 2010 tax return   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. How do i file a 2010 tax return Cash and charge tips you received that totaled less than $20 for any month. How do i file a 2010 tax return The value of noncash tips, such as tickets, passes, or other items of value. How do i file a 2010 tax return Example. How do i file a 2010 tax return 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. How do i file a 2010 tax return 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. How do i file a 2010 tax return 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. How do i file a 2010 tax return Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. How do i file a 2010 tax return He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. How do i file a 2010 tax return Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. How do i file a 2010 tax return    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. How do i file a 2010 tax return To report these taxes, you must file a return even if you would not otherwise have to file. How do i file a 2010 tax return You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. How do i file a 2010 tax return (You cannot file Form 1040EZ or Form 1040A. How do i file a 2010 tax return )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. How do i file a 2010 tax return Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. How do i file a 2010 tax return Use Form 8959 to figure Additional Medicare Tax. How do i file a 2010 tax return If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. How do i file a 2010 tax return To get railroad retirement credit, you must report tips to your employer. How do i file a 2010 tax return Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. How do i file a 2010 tax return    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. How do i file a 2010 tax return For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. How do i file a 2010 tax return   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). How do i file a 2010 tax return You must report these amounts as additional tax on your return. How do i file a 2010 tax return   If you worked in the U. How do i file a 2010 tax return S. How do i file a 2010 tax return 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. How do i file a 2010 tax return If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. How do i file a 2010 tax return Unlike the uncollected portion of the regular (1. How do i file a 2010 tax return 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. How do i file a 2010 tax return   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. How do i file a 2010 tax return 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. How do i file a 2010 tax return See the instructions for the appropriate form and line number indicated, and Form 8959. How do i file a 2010 tax return (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. How do i file a 2010 tax return ) Self-employed persons. How do i file a 2010 tax return    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. How do i file a 2010 tax return See Publication 334, Tax Guide for Small Business, for more information on reporting business income. How do i file a 2010 tax return Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. How do i file a 2010 tax return They are not included in box 1 with your wages and reported tips. How do i file a 2010 tax return If box 8 is blank, this discussion does not apply to you. How do i file a 2010 tax return What are allocated tips. How do i file a 2010 tax return   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. How do i file a 2010 tax return 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. How do i file a 2010 tax return No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. How do i file a 2010 tax return How were your allocated tips figured. How do i file a 2010 tax return   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). How do i file a 2010 tax return 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. How do i file a 2010 tax return For information about the exact allocation method used, ask your employer. How do i file a 2010 tax return Must you report your allocated tips on your tax return. How do i file a 2010 tax return   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. How do i file a 2010 tax return 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. How do i file a 2010 tax return Add to the amount in box 1 only the tips you did not report to your employer as required. How do i file a 2010 tax return 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. How do i file a 2010 tax return   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. How do i file a 2010 tax return How to report allocated tips. How do i file a 2010 tax return   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. How do i file a 2010 tax return (You cannot file Form 1040A or Form 1040EZ). How do i file a 2010 tax return    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. How do i file a 2010 tax return Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. How do i file a 2010 tax return 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. How do i file a 2010 tax return How to request an approved lower rate. How do i file a 2010 tax return   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. How do i file a 2010 tax return Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. How do i file a 2010 tax return The petition must include specific information about the establishment that will justify the lower rate. How do i file a 2010 tax return A user fee must be paid with the petition. How do i file a 2010 tax return    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). How do i file a 2010 tax return The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. How do i file a 2010 tax return 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. How do i file a 2010 tax return   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. How do i file a 2010 tax return How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. How do i file a 2010 tax return 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. How do i file a 2010 tax return Free help with your tax return. How do i file a 2010 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. How do i file a 2010 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How do i file a 2010 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How do i file a 2010 tax return 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. How do i file a 2010 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How do i file a 2010 tax return To find the nearest VITA or TCE site, visit IRS. How do i file a 2010 tax return gov or call 1-800-906-9887. How do i file a 2010 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do i file a 2010 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How do i file a 2010 tax return aarp. How do i file a 2010 tax return org/money/taxaide or call 1-888-227-7669. How do i file a 2010 tax return   For more information on these programs, go to IRS. How do i file a 2010 tax return gov and enter “VITA” in the search box. How do i file a 2010 tax return Internet. How do i file a 2010 tax return IRS. How do i file a 2010 tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How do i file a 2010 tax return Apply for an Employer Identification Number (EIN). How do i file a 2010 tax return Go to IRS. How do i file a 2010 tax return gov and enter Apply for an EIN in the search box. How do i file a 2010 tax return Request an Electronic Filing PIN by going to IRS. How do i file a 2010 tax return gov and entering Electronic Filing PIN in the search box. How do i file a 2010 tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. How do i file a 2010 tax return 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. How do i file a 2010 tax return 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. How do i file a 2010 tax return Check the status of your amended return. How do i file a 2010 tax return Go to IRS. How do i file a 2010 tax return gov and enter Where's My Amended Return in the search box. How do i file a 2010 tax return Download forms, instructions, and publications, including some accessible versions. How do i file a 2010 tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How do i file a 2010 tax return gov or IRS2Go. How do i file a 2010 tax return Tax return and tax account transcripts are generally available for the current year and past three years. How do i file a 2010 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How do i file a 2010 tax return gov. How do i file a 2010 tax return 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. How do i file a 2010 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How do i file a 2010 tax return gov. How do i file a 2010 tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How do i file a 2010 tax return gov or IRS2Go. How do i file a 2010 tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How do i file a 2010 tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How do i file a 2010 tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How do i file a 2010 tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How do i file a 2010 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How do i file a 2010 tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How do i file a 2010 tax return gov. How do i file a 2010 tax return 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. How do i file a 2010 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How do i file a 2010 tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How do i file a 2010 tax return AARP offers the Tax-Aide counseling program as part of the TCE program. How do i file a 2010 tax return Visit AARP's website to find the nearest Tax-Aide location. How do i file a 2010 tax return Research your tax questions. How do i file a 2010 tax return Search publications and instructions by topic or keyword. How do i file a 2010 tax return Read the Internal Revenue Code, regulations, or other official guidance. How do i file a 2010 tax return Read Internal Revenue Bulletins. How do i file a 2010 tax return Sign up to receive local and national tax news by email. How do i file a 2010 tax return Phone. How do i file a 2010 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How do i file a 2010 tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How do i file a 2010 tax return 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. How do i file a 2010 tax return Call to locate the nearest volunteer help site, 1-800-906-9887. How do i file a 2010 tax return 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. How do i file a 2010 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How do i file a 2010 tax return Most VITA and TCE sites offer free electronic filing. How do i file a 2010 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How do i file a 2010 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How do i file a 2010 tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How do i file a 2010 tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How do i file a 2010 tax return 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. How do i file a 2010 tax return 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. How do i file a 2010 tax return Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do i file a 2010 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How do i file a 2010 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How do i file a 2010 tax return 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). How do i file a 2010 tax return You should receive your order within 10 business days. How do i file a 2010 tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How do i file a 2010 tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How do i file a 2010 tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How do i file a 2010 tax return Call to ask tax questions, 1-800-829-1040. How do i file a 2010 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How do i file a 2010 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How do i file a 2010 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How do i file a 2010 tax return gsa. How do i file a 2010 tax return gov/fedrelay. How do i file a 2010 tax return Walk-in. How do i file a 2010 tax return You can find a selection of forms, publications and services — in-person, face-to-face. How do i file a 2010 tax return Products. How do i file a 2010 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How do i file a 2010 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How do i file a 2010 tax return Services. How do i file a 2010 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. How do i file a 2010 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How do i file a 2010 tax return 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. How do i file a 2010 tax return No appointment is necessary—just walk in. How do i file a 2010 tax return Before visiting, check www. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/localcontacts for hours of operation and services provided. How do i file a 2010 tax return Mail. How do i file a 2010 tax return You can send your order for forms, instructions, and publications to the address below. How do i file a 2010 tax return You should receive a response within 10 business days after your request is received. How do i file a 2010 tax return  Internal Revenue Service 1201 N. How do i file a 2010 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How do i file a 2010 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How do i file a 2010 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How do i file a 2010 tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. How do i file a 2010 tax return 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. How do i file a 2010 tax return You face (or your business is facing) an immediate threat of adverse action. How do i file a 2010 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How do i file a 2010 tax return   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. How do i file a 2010 tax return Here's why we can help: TAS is an independent organization within the IRS. How do i file a 2010 tax return Our advocates know how to work with the IRS. How do i file a 2010 tax return Our services are free and tailored to meet your needs. How do i file a 2010 tax return We have offices in every state, the District of Columbia, and Puerto Rico. How do i file a 2010 tax return 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. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/advocate, or call us toll-free at 1-877-777-4778. How do i file a 2010 tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How do i file a 2010 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov/sams. How do i file a 2010 tax return Low Income Taxpayer Clinics. How do i file a 2010 tax return   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. How do i file a 2010 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How do i file a 2010 tax return Visit www. How do i file a 2010 tax return TaxpayerAdvocate. How do i file a 2010 tax return irs. How do i file a 2010 tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How do i file a 2010 tax return Prev  Up  Next   Home   More Online Publications