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Turbo Tax

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Turbo Tax

Turbo tax Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Turbo tax Tax questions. Turbo tax Useful Items - You may want to see: What's New Simplified method for business use of home deduction. Turbo tax  The IRS now provides a simplified method to determine your expenses for business use of your home. Turbo tax For more information, see the Instructions for Schedule C (Form 1040). Turbo tax Reminders Future developments. Turbo tax  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. Turbo tax irs. Turbo tax gov/pub530. Turbo tax Residential energy credits. Turbo tax  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. Turbo tax See Form 5695, Residential Energy Credits, for more information. Turbo tax Home Affordable Modification Program (HAMP). Turbo tax  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. Turbo tax Hardest Hit Fund and Emergency Homeowners' Loan Programs. Turbo tax  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. Turbo tax For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. Turbo tax Mortgage debt forgiveness. Turbo tax  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. Turbo tax You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. Turbo tax See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. Turbo tax Repayment of first-time homebuyer credit. Turbo tax  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. Turbo tax If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. Turbo tax See Form 5405 and its instructions for details and for exceptions to the repayment rule. Turbo tax Photographs of missing children. Turbo tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbo tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbo tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbo tax Introduction This publication provides tax information for homeowners. Turbo tax Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. Turbo tax The following topics are explained. Turbo tax How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. Turbo tax What you can and cannot deduct on your tax return. Turbo tax The tax credit you can claim if you received a mortgage credit certificate when you bought your home. Turbo tax Why you should keep track of adjustments to the basis of your home. Turbo tax (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. Turbo tax ) What records you should keep as proof of the basis and adjusted basis. Turbo tax Comments and suggestions. Turbo tax   We welcome your comments about this publication and your suggestions for future editions. Turbo tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbo tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbo tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbo tax   You can send your comments from www. Turbo tax irs. Turbo tax gov/formspubs/. Turbo tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. Turbo tax   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbo tax Ordering forms and publications. Turbo tax   Visit www. Turbo tax irs. Turbo tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbo tax Internal Revenue Service 1201 N. Turbo tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbo tax   If you have a tax question, check the information available on IRS. Turbo tax gov or call 1-800-829-1040. Turbo tax We cannot answer tax questions sent to either of the above addresses. Turbo tax Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. Turbo tax Prev  Up  Next   Home   More Online Publications
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Change of Address – Online Forms

Are you moving? Report your change of address to continue receiving mail and government benefits. We list the change of address forms online, so you can find everything you need in one place, including the USPS (U.S. Postal Service) form.


U.S. Postal Service: Forward Your Mail

  • Change Your Address Online  – Change your address online for a $1 fee if you have a credit card and valid e-mail address. You can also print the form and then mail or deliver it to your local post office to change your address for free. After changing your address, the U.S. Postal Service will forward your mail to your new address for up to one year.
  • Locate a Post Office  – Find your local post office to pick up or drop off a change of address form.

Other Federal Agencies

  • Internal Revenue Service (PDF)  – Change your address with the IRS if you are expecting a tax refund or other mail. You can also change your address with the IRS by writing your new address in the appropriate boxes on your tax return when you file.
  • Social Security Administration  – If you receive benefits or have Medicare, you can use your mySocialSecurity account to report a change of address. If you don't receive benefits, contact Social Security at 1-800-772-1213 (TTY 1-800-325-0778).
  • Department of Veterans Affairs (PDF)  – Change your address if you are a veteran who receives benefit payments or you wish to update your records.
  • U.S. Citizenship and Immigration Services  – If you are a non-U.S. citizen who is required to register with USCIS, then you need to let them know if you move.

State Agencies

  • Driver's License  – Contact your state if you need to change your address on your driver's license or motor vehicle registration.
  • Voter Registration  – Contact your state's election office if you want to change your address on your voter registration record.

The Turbo Tax

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