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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Irs 1040 Ez Form

How Many Years Can You File Back TaxesState EfileIrs 2011 Tax FormsIncome Tax Return 2013Full Time Student Filing TaxesTax Software 1040nrFiling Taxes For 20131040ez Tax FileState Tax Return Free E-fileHow To File State Taxes Only For Free2012 Tax Return TurbotaxIrs For 1040xIrs Forms 1040ezForm 1040 Es1040x Amended Return FormFree State Tax FillingState Income Tax Rate ComparisonsI Need To File Taxes For 201110 Ez Form1040ez InstructionsIrs Gov 2010 Tax FormsTurbotax 1040xAarp Tax PreparationEfile For 2012 Tax YearNeed To Amend 2012 Tax ReturnHr Block 1040xFree File 2011 Tax ReturnCan You Amend A Tax Return OnlineTax Return Forms 2011Free Federal & State E-fileState Tax Return OnlineDo Tax AmendmentFile For 2012 Taxes2010 Tax Amendment FormH&r Block Ez FormFile State Taxes Online Free 2012Hrblock Freefile1040ez FreeHow To File A Tax AmendmentHow To Amend My 2011 Taxes

Irs 1040 Ez Form

Irs 1040 ez form Publication 3402 - Main Content Table of Contents What is a Limited Liability Company? Classification of an LLC LLCs Classified as Partnerships LLCs Classified as Disregarded Entities LLCs Classified as Corporations Subsequent Elections How To Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What is a Limited Liability Company? For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Irs 1040 ez form Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Irs 1040 ez form An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. Irs 1040 ez form 7701-3. Irs 1040 ez form The information in this publication applies to LLCs in general, and different rules may apply to special situations, including banks, insurance companies, or nonprofit organizations that are LLCs or that own LLCs. Irs 1040 ez form Check your state's requirements and the federal tax regulations for further information. Irs 1040 ez form Classification of an LLC Default classification rules. Irs 1040 ez form   An LLC with at least two members is classified as a partnership for federal income tax purposes. Irs 1040 ez form An LLC with only one member is treated as an entity disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of employment tax and certain excise taxes). Irs 1040 ez form Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. Irs 1040 ez form Elected classification. Irs 1040 ez form   If an LLC does not choose to be classified under the above default classifications, it can elect to be classified as an association taxable as a corporation or as an S corporation. Irs 1040 ez form After an LLC has determined its federal tax classification, it can later elect to change that classification. Irs 1040 ez form For details, see Subsequent Elections, later. Irs 1040 ez form LLCs Classified as Partnerships If an LLC has at least two members and is classified as a partnership, it generally must file Form 1065, U. Irs 1040 ez form S. Irs 1040 ez form Return of Partnership Income. Irs 1040 ez form Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. Irs 1040 ez form For certain purposes, members of an LLC are treated as limited partners in a limited partnership. Irs 1040 ez form For example, LLC members are treated as limited partners for purposes of material participation under the passive activity limitation rules (see Temporary Regulation section 1. Irs 1040 ez form 469-5T(e)). Irs 1040 ez form See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. Irs 1040 ez form Member manager. Irs 1040 ez form   Only a member manager of an LLC can sign the partnership tax return. Irs 1040 ez form And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. Irs 1040 ez form A member manager is any owner of an interest in the LLC who, alone or together with others, has the continuing authority to make the management decisions necessary to conduct the business for which the LLC was formed. Irs 1040 ez form If there are no elected or designated member managers, each owner is treated as a member manager. Irs 1040 ez form Change in default classification. Irs 1040 ez form   If the number of members in an LLC classified as a partnership is reduced to only one member, it becomes an entity disregarded as separate from its owner under Regulations section 301. Irs 1040 ez form 7701-3(f)(2). Irs 1040 ez form However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a disregarded entity will not apply. Irs 1040 ez form   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. Irs 1040 ez form If a partnership that becomes a disregarded entity as a result of a decrease in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed under Subsequent Elections, later, apply. Irs 1040 ez form Example 1. Irs 1040 ez form Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. Irs 1040 ez form Each holds an equal membership interest. Irs 1040 ez form The LLC does not hold any unrealized receivables or substantially appreciated inventory. Irs 1040 ez form Ethel sells her entire interest in the LLC to Francis for $10,000. Irs 1040 ez form After the sale, the business is continued by the LLC, which is owned solely by Francis. Irs 1040 ez form No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Irs 1040 ez form The partnership terminates when Francis buys Ethel's entire interest. Irs 1040 ez form Ethel must treat the transaction as the sale of a partnership interest and must report gain or loss, if any, resulting from the sale of her partnership interest. Irs 1040 ez form For purposes of determining the tax treatment of Francis, the partnership is deemed to make a liquidating distribution of all of its assets to Ethel and Francis, and after this distribution, Francis is treated as acquiring the assets deemed to have been distributed to Ethel in liquidation of Ethel's partnership interest. Irs 1040 ez form Francis's basis in the assets attributable to Ethel's one-half interest in the partnership is $10,000, the purchase price for Ethel's partnership interest. Irs 1040 ez form Upon the termination of the partnership, Francis is considered to receive a distribution of those assets attributable to Francis's former interest in the partnership. Irs 1040 ez form Francis must recognize gain or loss, if any, on the deemed distribution of the assets to the extent required by Internal Revenue Code section 731(a). Irs 1040 ez form See Partnership Distributions in Publication 541. Irs 1040 ez form Example 2. Irs 1040 ez form George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. Irs 1040 ez form Each holds an equal membership interest. Irs 1040 ez form The LLC does not hold any unrealized receivables or substantially appreciated inventory. Irs 1040 ez form George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. Irs 1040 ez form After the sale, the business is continued by the LLC, which is owned solely by Ian. Irs 1040 ez form No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Irs 1040 ez form The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. Irs 1040 ez form George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. Irs 1040 ez form For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. Irs 1040 ez form Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. Irs 1040 ez form   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. Irs 1040 ez form R. Irs 1040 ez form B. Irs 1040 ez form 6. Irs 1040 ez form You can find Revenue Ruling 99-6 at www. Irs 1040 ez form irs. Irs 1040 ez form gov/pub/irs-irbs/irb99-06. Irs 1040 ez form pdf. Irs 1040 ez form LLCs Classified as Disregarded Entities If an LLC has only one member and is classified as an entity disregarded as separate from its owner, its income, deductions, gains, losses, and credits are reported on the owner's income tax return. Irs 1040 ez form For example, if the owner of the LLC is an individual, the LLC's income and expenses would be reported on the following schedules filed with the owner's Form 1040: Schedule C, Profit or Loss from Business (Sole Proprietorship); Schedule C-EZ, Net Profit From Business (Sole Proprietorship); Schedule E, Supplemental Income and Loss; or Schedule F, Profit or Loss From Farming. Irs 1040 ez form Employment tax and certain excise taxes. Irs 1040 ez form   A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. Irs 1040 ez form For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes. Irs 1040 ez form A single-member LLC is also required to use its name and EIN to register for excise tax activities on Form 637; pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C; and claim any refunds, credits, and payments on Form 8849. Irs 1040 ez form See the employment and excise tax returns for more information. Irs 1040 ez form Self-employment tax rule for disregarded entity LLCs. Irs 1040 ez form   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. Irs 1040 ez form Instead, the owner is subject to tax on the net earnings from self-employment of the LLC which is treated in the same manner as a sole-proprietorship. Irs 1040 ez form Example 3. Irs 1040 ez form LLC is a disregarded entity owned by Irene. Irs 1040 ez form LLC has three employees (Kent, Patricia, and Tex) and pays wages. Irs 1040 ez form LLC is treated as an entity separate from its owner for purposes of employment taxes. Irs 1040 ez form For the wages paid to Kent, Patricia, and Tex, LLC is liable for income tax withholding, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes. Irs 1040 ez form In addition, LLC must file under its name and EIN the applicable employment tax returns; make timely employment tax deposits; and file with the Social Security Administration and furnish to LLC's employees (Kent, Patricia, and Tex) Forms W-2, Wage and Tax Statement. Irs 1040 ez form Irene is self-employed for purposes of the self-employment tax. Irs 1040 ez form Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. Irs 1040 ez form Irene is not an employee of LLC for purposes of employment taxes. Irs 1040 ez form Because LLC is treated as a sole proprietorship of Irene for income tax purposes, Irene must report the income and expenses from LLC on her Schedule C. Irs 1040 ez form Irene will figure the tax due on her net earnings from self-employment on Schedule SE. Irs 1040 ez form Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. Irs 1040 ez form Taxpayer identification number. Irs 1040 ez form   For all income tax purposes, a single-member LLC classified as a disregarded entity must use the owner's social security number (SSN) or EIN. Irs 1040 ez form This includes all information returns and reporting related to income tax. Irs 1040 ez form For example, if a disregarded entity LLC that is owned by an individual is required to provide a Form W-9, Request for Taxpayer Identification Number and Certification, the LLC must provide the owner's SSN or EIN, not the LLC's EIN. Irs 1040 ez form   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. Irs 1040 ez form An LLC will need an EIN if it has any employees or if it will be required to file any of the excise tax forms listed above (see Employment tax and certain excise taxes earlier). Irs 1040 ez form See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. Irs 1040 ez form Change in default classification. Irs 1040 ez form   If a single-member LLC classified as a disregarded entity for income tax purposes acquires an additional member, it becomes a partnership under Regulations section 301. Irs 1040 ez form 7701-3(f)(2). Irs 1040 ez form However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a partnership will not apply. Irs 1040 ez form   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. Irs 1040 ez form If a disregarded entity that becomes a partnership as a result of an increase in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed in Subsequent Elections, later, apply. Irs 1040 ez form Example 4. Irs 1040 ez form Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. Irs 1040 ez form Alain does not contribute any portion of the $5,000 to the LLC. Irs 1040 ez form Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. Irs 1040 ez form The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. Irs 1040 ez form Bart's buying a 50% interest in Alain's ownership interest in the LLC is treated as Bart's buying a 50% interest in each of the LLC's assets, which are treated as owned directly by Alain for federal income tax purposes. Irs 1040 ez form Immediately thereafter, Alain and Bart are treated as contributing their respective interests in those assets to a partnership in exchange for ownership interests in the partnership. Irs 1040 ez form Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. Irs 1040 ez form Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. Irs 1040 ez form Example 5. Irs 1040 ez form Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. Irs 1040 ez form The LLC uses all of the contributed cash in its business. Irs 1040 ez form Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. Irs 1040 ez form The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. Irs 1040 ez form Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. Irs 1040 ez form Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. Irs 1040 ez form Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. Irs 1040 ez form   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. Irs 1040 ez form R. Irs 1040 ez form B. Irs 1040 ez form 8. Irs 1040 ez form You can find Revenue Ruling 99-5 at www. Irs 1040 ez form irs. Irs 1040 ez form gov/pub/irs-irbs/irb99-06. Irs 1040 ez form pdf. Irs 1040 ez form LLCs Classified as Corporations An LLC with either a single member or more than one member can elect to be classified as a corporation rather than be classified as a partnership or disregarded entity under the default rules discussed earlier. Irs 1040 ez form File Form 8832, Entity Classification Election, to elect classification as a C corporation. Irs 1040 ez form File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. Irs 1040 ez form LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. Irs 1040 ez form By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. Irs 1040 ez form If the LLC elects to be classified as a corporation by filing Form 8832, a copy of the LLC's Form 8832 must be attached to the federal income tax return of each direct and indirect owner of the LLC for the tax year of the owner that includes the date on which the election took effect. Irs 1040 ez form Example 6. Irs 1040 ez form Classification as a corporation without an S election. Irs 1040 ez form Wanda and Sylvester are members of an LLC. Irs 1040 ez form They agree that the LLC should be classified as a corporation but do not want to elect to have the LLC be treated as an S corporation. Irs 1040 ez form The LLC must file Form 8832. Irs 1040 ez form Example 7. Irs 1040 ez form Classification as a corporation with an S election. Irs 1040 ez form Evelyn and Carol are members of an LLC. Irs 1040 ez form They agree that the LLC should be classified as an S corporation. Irs 1040 ez form The LLC must file Form 2553 instead of Form 8832. Irs 1040 ez form If the LLC is classified as a corporation, it must file a corporation income tax return. Irs 1040 ez form If it is a C corporation, it is taxed on its taxable income and distributions to the members are includible in the members' gross income to the extent of the corporation's earnings and profits (double taxation). Irs 1040 ez form If it is an S corporation, the corporation is generally not subject to any income tax and the income, deductions, gains, losses, and credits of the corporation “pass through” to the members. Irs 1040 ez form Corporations generally file either: Form 1120, U. Irs 1040 ez form S. Irs 1040 ez form Corporation Income Tax Return; or Form 1120S, U. Irs 1040 ez form S. Irs 1040 ez form Income Tax Return for an S Corporation. Irs 1040 ez form For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. Irs 1040 ez form For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. Irs 1040 ez form S. Irs 1040 ez form Income Tax Return for an S Corporation. Irs 1040 ez form Subsequent Elections An LLC can elect to change its classification. Irs 1040 ez form Generally, once an LLC has elected to change its classification, it cannot elect again to change it classification during the 60 months after the effective date of the election. Irs 1040 ez form An election by a newly formed LLC that is effective on the date of formation is not considered a change for purposes of this limitation. Irs 1040 ez form For more information and exceptions, see Regulations section 301. Irs 1040 ez form 7701-3(c) and the Form 8832 instructions. Irs 1040 ez form An election to change classification can have significant tax consequences based on the following transactions that are deemed to occur as a result of the election. Irs 1040 ez form Partnership to corporation. Irs 1040 ez form   An election to change classification from a partnership to a corporation will be treated as if the partnership contributed all of its assets and liabilities to the corporation in exchange for stock and the partnership then immediately liquidated by distributing the stock to its partners. Irs 1040 ez form   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. Irs 1040 ez form Corporation to partnership. Irs 1040 ez form   An election to change classification from a corporation to a partnership will be treated as if the corporation distributed all of its assets and liabilities to its shareholders in liquidation and the shareholders then immediately contributed all of the distributed assets and liabilities to a new partnership. Irs 1040 ez form   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. Irs 1040 ez form Corporation to disregarded entity. Irs 1040 ez form   An election to change classification from a corporation to a disregarded entity will be treated as if the corporation distributed all of its assets and liabilities to its single owner in liquidation. Irs 1040 ez form   For more information, see Distributions to Shareholders in Publication 542. Irs 1040 ez form Disregarded entity to corporation. Irs 1040 ez form   An election to change classification from a disregarded entity to a corporation will be treated as if the owner of the disregarded entity contributed all of the assets and liabilities to the corporation in exchange for stock. Irs 1040 ez form   For more information, see Property Exchanged for Stock in Publication 542. Irs 1040 ez form How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Irs 1040 ez form Internal Revenue Service You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Irs 1040 ez form By selecting the method that is best for you, you will have quick and easy access to tax help. Irs 1040 ez form Contacting your Taxpayer Advocate. Irs 1040 ez form   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Irs 1040 ez form   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Irs 1040 ez form You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Irs 1040 ez form You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Irs 1040 ez form For more information, go to www. Irs 1040 ez form irs. Irs 1040 ez form gov/advocate. Irs 1040 ez form Low Income Taxpayer Clinics (LITCs). Irs 1040 ez form   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Irs 1040 ez form The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Irs 1040 ez form Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Irs 1040 ez form It is available at www. Irs 1040 ez form irs. Irs 1040 ez form gov or at your local IRS office. Irs 1040 ez form Small business workshops. Irs 1040 ez form   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. Irs 1040 ez form Workshops are sponsored and presented by IRS partners who are federal tax specialists. Irs 1040 ez form Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Irs 1040 ez form Although most are free, some workshops have fees associated with them. Irs 1040 ez form Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. Irs 1040 ez form   For more information, visit www. Irs 1040 ez form irs. Irs 1040 ez form gov/businesses/small. Irs 1040 ez form Subscribe to e-news for small businesses. Irs 1040 ez form   Join the e-News for Small Businesses mailing list to receive updates, reminders, and other information useful to small business owners and self employed individuals. Irs 1040 ez form Visit the website at www. Irs 1040 ez form irs. Irs 1040 ez form gov/businesses/small and click on “Subscribe to e-News. Irs 1040 ez form ” Free tax services. Irs 1040 ez form   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Irs 1040 ez form It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Irs 1040 ez form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs 1040 ez form Internet. Irs 1040 ez form You can access the IRS website at www. Irs 1040 ez form irs. Irs 1040 ez form gov 24 hours a day, 7 days a week, to: E-file your return. Irs 1040 ez form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs 1040 ez form Check the status of your refund. Irs 1040 ez form Go to www. Irs 1040 ez form irs. Irs 1040 ez form gov and click on Where's My Refund. Irs 1040 ez form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Irs 1040 ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs 1040 ez form Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs 1040 ez form Download forms, instructions, and publications. Irs 1040 ez form Order IRS products online. Irs 1040 ez form Research your tax questions online. Irs 1040 ez form Search publications online by topic or keyword. Irs 1040 ez form View Internal Revenue Bulletins (IRBs) published in the last few years. Irs 1040 ez form Figure your withholding allowances using the withholding calculator online at www. Irs 1040 ez form irs. Irs 1040 ez form gov/individuals. Irs 1040 ez form Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Irs 1040 ez form Sign up to receive local and national tax news by email. Irs 1040 ez form Get information on starting and operating a small business. Irs 1040 ez form Phone. Irs 1040 ez form Many services are available by phone. Irs 1040 ez form Ordering forms, instructions, and publications. Irs 1040 ez form Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Irs 1040 ez form You should receive your order within 10 days. Irs 1040 ez form Asking tax questions. Irs 1040 ez form Call the IRS with your tax questions at 1-800-829-1040. Irs 1040 ez form Solving problems. Irs 1040 ez form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Irs 1040 ez form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs 1040 ez form Call your local Taxpayer Assistance Center for an appointment. Irs 1040 ez form To find the number, go to www. Irs 1040 ez form irs. Irs 1040 ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs 1040 ez form TTY/TDD equipment. Irs 1040 ez form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs 1040 ez form TeleTax topics. Irs 1040 ez form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs 1040 ez form Refund information. Irs 1040 ez form To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Irs 1040 ez form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Irs 1040 ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs 1040 ez form Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs 1040 ez form Refunds are sent out weekly on Fridays. Irs 1040 ez form If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Irs 1040 ez form Evaluating the quality of our telephone services. Irs 1040 ez form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs 1040 ez form One method is for a second IRS representative to listen in on or record random telephone calls. Irs 1040 ez form Another is to ask some callers to complete a short survey at the end of the call. Irs 1040 ez form Walk-in. Irs 1040 ez form Many products and services are available on a walk-in basis. Irs 1040 ez form Products. Irs 1040 ez form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs 1040 ez form Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Irs 1040 ez form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs 1040 ez form Services. Irs 1040 ez form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Irs 1040 ez form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs 1040 ez form 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 Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Irs 1040 ez form No appointment is necessary—just walk in. Irs 1040 ez form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Irs 1040 ez form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Irs 1040 ez form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Irs 1040 ez form All other issues will be handled without an appointment. Irs 1040 ez form To find the number of your local office, go to www. Irs 1040 ez form irs. Irs 1040 ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs 1040 ez form Mail. Irs 1040 ez form You can send your order for forms, instructions, and publications to the address below. Irs 1040 ez form You should receive a response within 10 days after your request is received. Irs 1040 ez form Internal Revenue Service1201 N. Irs 1040 ez form Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. Irs 1040 ez form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Irs 1040 ez form Prior-year forms, instructions, and publications. Irs 1040 ez form Tax Map: an electronic research tool and finding aid. Irs 1040 ez form Tax law frequently asked questions. Irs 1040 ez form Tax Topics from the IRS telephone response system. Irs 1040 ez form Internal Revenue Code—Title 26 of the U. Irs 1040 ez form S. Irs 1040 ez form Code. Irs 1040 ez form Fill-in, print, and save features for most tax forms. Irs 1040 ez form Internal Revenue Bulletins. Irs 1040 ez form Toll-free and email technical support. Irs 1040 ez form Two releases during the year. Irs 1040 ez form – The first release will ship the beginning of January. Irs 1040 ez form – The final release will ship the beginning of March. Irs 1040 ez form Purchase the DVD from National Technical Information Service (NTIS) at www. Irs 1040 ez form irs. Irs 1040 ez form gov/cdorders for $30 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the DVD for $30 (plus a $6 handling fee). Irs 1040 ez form Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Irs 1040 ez form The SBA also has publications and videos on a variety of business topics. Irs 1040 ez form The following briefly describes assistance provided by the SBA. Irs 1040 ez form Small Business Development Centers (SBDCs). Irs 1040 ez form   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Irs 1040 ez form Help is available when beginning, improving, or expanding a small business. Irs 1040 ez form Business Information Centers (BICs). Irs 1040 ez form   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Irs 1040 ez form BICs also offer one-on-one assistance. Irs 1040 ez form Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Irs 1040 ez form Service Corps of Retired Executives (SCORE). Irs 1040 ez form   SCORE provides small business counseling and training to current and prospective small business owners. Irs 1040 ez form SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Irs 1040 ez form SCORE also offers a variety of small business workshops. Irs 1040 ez form    Internet. Irs 1040 ez form You can visit the SBA website at www. Irs 1040 ez form sba. Irs 1040 ez form gov. Irs 1040 ez form While visiting the SBA website, you can find a variety of information of interest to small business owners. Irs 1040 ez form    Phone. Irs 1040 ez form Call the SBA Answer Desk at 1-800-UASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Irs 1040 ez form    Walk-in. Irs 1040 ez form You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Irs 1040 ez form To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Irs 1040 ez form Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Irs 1040 ez form Most of these are available from the Superintendent of Documents at the Government Printing Office. Irs 1040 ez form You can get information and order these publications and pamphlets in several ways. Irs 1040 ez form Internet. Irs 1040 ez form You can visit the GPO website at www. Irs 1040 ez form access. Irs 1040 ez form gpo. Irs 1040 ez form gov. Irs 1040 ez form Mail. Irs 1040 ez form Write to the GPO at the following address. Irs 1040 ez form Superintendent of DocumentsU. Irs 1040 ez form S. Irs 1040 ez form Government Printing OfficeP. Irs 1040 ez form O. Irs 1040 ez form Box 979050St. Irs 1040 ez form Louis, MO 63917-9000 Phone. Irs 1040 ez form Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. Irs 1040 ez form Prev  Up  Next   Home   More Online Publications
Español

Voting and Elections: Online Services

Online services to assist you with the voting process.

The Irs 1040 Ez Form

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