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Vita free tax preparation Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. Vita free tax preparation S. Vita free tax preparation Citizens and Resident and Nonresident Aliens Ministerial ServicesMinisters Members of Religious Orders Christian Science Practitioners and Readers Exemption From Self-Employment (SE) TaxMembers of the Clergy Members of Recognized Religious Sects Self-Employment Tax: Figuring Net EarningsRegular Method Nonfarm Optional Method Income Tax: Income and ExpensesIncome Items Expense Items Income Tax Withholding and Estimated Tax Filing Your Return Retirement Savings ArrangementsDeducting contributions to tax-sheltered annuity plans. Vita free tax preparation Full-time student. Vita free tax preparation Adjusted gross income. Vita free tax preparation More information. Vita free tax preparation Earned Income Credit Comprehensive ExampleForm W-2 From Church Form W-2 From College Schedule C-EZ (Form 1040) Form 2106-EZ Schedule A (Form 1040) Schedule SE (Form 1040) Form 1040 Attachment 1 Attachment 2 How To Get Tax HelpLow Income Taxpayer Clinics Social Security Coverage This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees). Vita free tax preparation Coverage of Members of the Clergy The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. Vita free tax preparation Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. Vita free tax preparation You are a member of a religious order who has taken a vow of poverty. Vita free tax preparation You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. Vita free tax preparation See Exemption From Self-Employment (SE) Tax , later. Vita free tax preparation You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. Vita free tax preparation For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. Vita free tax preparation Your earnings that are not from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. Vita free tax preparation See Ministerial Services , later. Vita free tax preparation Ministers If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. Vita free tax preparation However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. Vita free tax preparation For the specific services covered, see Ministerial Services , later. Vita free tax preparation Ministers defined. Vita free tax preparation   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Vita free tax preparation Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. Vita free tax preparation   If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes. Vita free tax preparation Employment status for other tax purposes. Vita free tax preparation   Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. Vita free tax preparation For income tax or retirement plan purposes, your income earned as an employee will be considered wages. Vita free tax preparation Common-law employee. Vita free tax preparation   Under common-law rules, you are considered either an employee or a self-employed person. Vita free tax preparation Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. Vita free tax preparation For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. Vita free tax preparation   If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. Vita free tax preparation However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are not wages; such amounts are self-employment income for both income tax purposes and social security tax purposes. Vita free tax preparation Example. Vita free tax preparation A church hires and pays you a salary to perform ministerial services subject to its control. Vita free tax preparation Under the common-law rules, you are an employee of the church while performing those services. Vita free tax preparation Form SS-8. Vita free tax preparation   If you are not certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8. Vita free tax preparation Members of Religious Orders If you are a member of a religious order who has not taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. Vita free tax preparation See Ministerial Services , later. Vita free tax preparation However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Vita free tax preparation Vow of poverty. Vita free tax preparation   If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. Vita free tax preparation You do not need to request a separate exemption. Vita free tax preparation For income tax purposes, the earnings are tax free to you. Vita free tax preparation Your earnings are considered the income of the religious order. Vita free tax preparation Services covered under FICA at the election of the order. Vita free tax preparation   However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. Vita free tax preparation Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members. Vita free tax preparation   The order or subdivision elects coverage by filing Form SS-16. Vita free tax preparation The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. Vita free tax preparation If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. Vita free tax preparation You do not pay any of the FICA tax. Vita free tax preparation Services performed outside the order. Vita free tax preparation   Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you: Are self-employed or an employee of an organization outside your religious community, and Perform work not required by, or done on behalf of, the order. Vita free tax preparation   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. Vita free tax preparation You may, however, be able to take a charitable deduction for the amount you turn over to the order. Vita free tax preparation See Publication 526, Charitable Contributions. Vita free tax preparation Rulings. Vita free tax preparation   Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. Vita free tax preparation To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. Vita free tax preparation R. Vita free tax preparation B. Vita free tax preparation 1, available at www. Vita free tax preparation irs. Vita free tax preparation gov/irb/2014-1_IRB/ar05. Vita free tax preparation html. Vita free tax preparation Christian Science Practitioners and Readers Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. Vita free tax preparation However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Vita free tax preparation Practitioners. Vita free tax preparation   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. Vita free tax preparation State law specifically exempts Christian Science practitioners from licensing requirements. Vita free tax preparation   Some Christian Science practitioners also are Christian Science teachers or lecturers. Vita free tax preparation Income from teaching or lecturing is considered the same as income from their work as practitioners. Vita free tax preparation Readers. Vita free tax preparation   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. Vita free tax preparation Coverage of Religious Workers (Church Employees) If you are a religious worker (a church employee) and are not in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. Vita free tax preparation Some exceptions are discussed next. Vita free tax preparation Election by Church To Exclude Its Employees From FICA Coverage Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes can elect to exclude their employees from FICA coverage. Vita free tax preparation If your employer makes this election, it does not pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. Vita free tax preparation Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. Vita free tax preparation 28 during the tax year. Vita free tax preparation However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. Vita free tax preparation Churches and church organizations make this election by filing two copies of Form 8274. Vita free tax preparation For more information about making this election, see Form 8274. Vita free tax preparation Election by Certain Church Employees Who Are Opposed to Social Security and Medicare You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. Vita free tax preparation This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. Vita free tax preparation Make this choice by filing Form 4029. Vita free tax preparation See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. Vita free tax preparation U. Vita free tax preparation S. Vita free tax preparation Citizens and Resident and Nonresident Aliens To be covered under the SE tax provisions (SECA), individuals generally must be citizens or resident aliens of the United States. Vita free tax preparation Nonresident aliens are not covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that you are covered under the U. Vita free tax preparation S. Vita free tax preparation social security system. Vita free tax preparation To determine your alien status, see Publication 519, U. Vita free tax preparation S. Vita free tax preparation Tax Guide for Aliens. Vita free tax preparation Residents of Puerto Rico, the U. Vita free tax preparation S. Vita free tax preparation Virgin Islands, Guam, the CNMI, and American Samoa. Vita free tax preparation   If you are a resident of one of these U. Vita free tax preparation S. Vita free tax preparation possessions but not a U. Vita free tax preparation S. Vita free tax preparation citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. Vita free tax preparation For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. Vita free tax preparation Ministerial Services Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. Vita free tax preparation Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. Vita free tax preparation Even if you have an exemption, only the income you receive for performing ministerial services is exempt. Vita free tax preparation The exemption does not apply to any other income. Vita free tax preparation The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. Vita free tax preparation Ministers Most services you perform as a minister, priest, rabbi, etc. Vita free tax preparation , are ministerial services. Vita free tax preparation These services include: Performing sacerdotal functions, Conducting religious worship, and Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination. Vita free tax preparation You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. Vita free tax preparation A religious organization is under the authority of a religious body that is a church or denomination if it is organized for and dedicated to carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith. Vita free tax preparation Services for nonreligious organizations. Vita free tax preparation   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. Vita free tax preparation Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. Vita free tax preparation   If your services are not assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship. Vita free tax preparation Services that are not part of your ministry. Vita free tax preparation   Income from services you perform as an employee that are not ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. Vita free tax preparation The following are not ministerial services. Vita free tax preparation Services you perform for nonreligious organizations other than the services stated above. Vita free tax preparation Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. Vita free tax preparation These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. Vita free tax preparation (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. Vita free tax preparation ) Services you perform in a government-owned and operated hospital. Vita free tax preparation (These services are considered performed by a government employee, not by a minister as part of the ministry. Vita free tax preparation ) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services. Vita free tax preparation Books or articles. Vita free tax preparation   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. Vita free tax preparation   This rule also applies to members of religious orders and to Christian Science practitioners and readers. Vita free tax preparation Members of Religious Orders Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. Vita free tax preparation The services are considered ministerial because you perform them as an agent of the order. Vita free tax preparation For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order. Vita free tax preparation However, if the order directs you to work outside the order, this employment will not be considered a duty required by the order unless: Your services are the kind that are ordinarily performed by members of the order, and Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent. Vita free tax preparation Effect of employee status. Vita free tax preparation   Ordinarily, if your services are not considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. Vita free tax preparation In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services provided as agent for the order. Vita free tax preparation This result is true even if you have taken a vow of poverty. Vita free tax preparation Example. Vita free tax preparation Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. Vita free tax preparation They renounce all claims to their earnings. Vita free tax preparation The earnings belong to the order. Vita free tax preparation Pat is a licensed attorney. Vita free tax preparation The superiors of the order instructed her to get a job with a law firm. Vita free tax preparation Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. Vita free tax preparation Chris is a secretary. Vita free tax preparation The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. Vita free tax preparation Chris took the job and gave all his earnings to the order. Vita free tax preparation Pat's services are not duties required by the order. Vita free tax preparation Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. Vita free tax preparation Chris' services are duties required by the order. Vita free tax preparation He is acting as an agent of the order and not as an employee of a third party. Vita free tax preparation He does not include the earnings in gross income, and they are not subject to income tax withholding or to social security and Medicare tax under FICA or SECA. Vita free tax preparation Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. Vita free tax preparation Amounts you receive for performing these services are generally subject to SE tax. Vita free tax preparation You may request an exemption from SE tax, discussed next, which applies only to those services. Vita free tax preparation Exemption From Self-Employment (SE) Tax You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect. Vita free tax preparation Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. Vita free tax preparation They do not have to request the exemption. Vita free tax preparation Who cannot be exempt. Vita free tax preparation   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. Vita free tax preparation These elections are irrevocable. Vita free tax preparation You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year. Vita free tax preparation You elected before 1968 to be covered under social security for your ministerial services. Vita free tax preparation Requesting exemption. Vita free tax preparation    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. Vita free tax preparation More detailed explanations follow. Vita free tax preparation If you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. Vita free tax preparation It does not apply to any other self-employment income. Vita free tax preparation Table 2. Vita free tax preparation The Self-Employment Tax Exemption Application and Approval Process   Who Can Apply Members of the Clergy Members of Recognized  Religious Sects How File Form 4361 File Form 4029 When File by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment (at least part from ministerial services) File anytime Approval If approved, you will receive an approved copy of Form 4361 If approved, you will receive an approved copy of Form 4029 Effective Date For all tax years after 1967 in which you have at least $400 of net earnings from self-employment For all tax years beginning with the first year you meet the eligibility requirements discussed later Members of the Clergy To claim the exemption from SE tax, you must meet all of the following conditions. Vita free tax preparation You file Form 4361, described below under Requesting Exemption—Form 4361 . Vita free tax preparation You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. Vita free tax preparation You file for other than economic reasons. Vita free tax preparation You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). Vita free tax preparation This requirement does not apply to Christian Science practitioners or readers. Vita free tax preparation You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. Vita free tax preparation You establish that the organization is a church or a convention or association of churches. Vita free tax preparation You did not make an election discussed earlier under Who cannot be exempt . Vita free tax preparation You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. Vita free tax preparation Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. Vita free tax preparation The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. Vita free tax preparation If it is approved, keep the approved copy of Form 4361 in your permanent records. Vita free tax preparation When to file. Vita free tax preparation   File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true. Vita free tax preparation You have net earnings from self-employment of at least $400. Vita free tax preparation Any part of those net earnings was from ministerial services you performed as a: Minister, Member of a religious order, or Christian Science practitioner or reader. Vita free tax preparation The 2 years do not have to be consecutive tax years. Vita free tax preparation    The approval process can take some time, so you should file Form 4361 as soon as possible. Vita free tax preparation Example 1. Vita free tax preparation Rev. Vita free tax preparation Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. Vita free tax preparation He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. Vita free tax preparation However, if Rev. Vita free tax preparation Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. Vita free tax preparation Example 2. Vita free tax preparation Rev. Vita free tax preparation Louise Wolfe has only $300 in net self-employment earnings as a minister in 2013, but earned more than $400 in 2012 and expects to earn more than $400 in 2014. Vita free tax preparation She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. Vita free tax preparation However, if she does not receive IRS approval for an exemption by April 15, 2015, her SE tax for 2014 is due by that date. Vita free tax preparation Example 3. Vita free tax preparation In 2011, Rev. Vita free tax preparation David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. Vita free tax preparation In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. Vita free tax preparation Therefore, he had no net self-employment earnings as a minister in 2012. Vita free tax preparation Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. Vita free tax preparation In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. Vita free tax preparation Rev. Vita free tax preparation Moss had net earnings from self-employment in 2011 and 2013 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. Vita free tax preparation Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. Vita free tax preparation Death of individual. Vita free tax preparation   The right to file an application for exemption ends with an individual's death. Vita free tax preparation A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. Vita free tax preparation Effective date of exemption. Vita free tax preparation   An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. Vita free tax preparation Once the exemption is approved, it is irrevocable. Vita free tax preparation Example. Vita free tax preparation Rev. Vita free tax preparation Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. Vita free tax preparation She files an application for exemption on February 20, 2014. Vita free tax preparation If an exemption is granted, it is effective for 2010 and the following years. Vita free tax preparation Refunds of SE tax. Vita free tax preparation   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. Vita free tax preparation Generally, for a refund, you must file Form 1040X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. Vita free tax preparation A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. Vita free tax preparation   If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund will not be more than the tax you paid within the 2 years immediately before you file the claim. Vita free tax preparation Members of Recognized Religious Sects If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption. Vita free tax preparation Exception. Vita free tax preparation   If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you cannot apply. Vita free tax preparation However, if you pay your benefits back, you may be considered for exemption. Vita free tax preparation Contact your local Social Security Administration office to find out the amount you must pay back. Vita free tax preparation Eligibility requirements. Vita free tax preparation   To claim this exemption from SE tax, all the following requirements must be met. Vita free tax preparation You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . Vita free tax preparation As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care. Vita free tax preparation You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income. Vita free tax preparation The Commissioner of Social Security must determine that: Your sect or division has the established teachings as described in (2) above, It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living, and The sect or division has existed at all times since December 31, 1950. Vita free tax preparation Requesting Exemption—Form 4029 To request the exemption, file Form 4029 in triplicate (original and two copies) with the Social Security Administration at the address shown on the form. Vita free tax preparation The sect or division must complete part of the form. Vita free tax preparation The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. Vita free tax preparation If it is approved, keep the approved copy of Form 4029 in your permanent records. Vita free tax preparation When to file. Vita free tax preparation   You can file Form 4029 at any time. Vita free tax preparation   If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. Vita free tax preparation See Effective date of exemption next for information on when the newly approved exemption would become effective. Vita free tax preparation    If you have a previously approved exemption from SE tax and you change membership to another recognized religious sect, without any change to your eligibility requirements, then you do not need to file a new Form 4029. Vita free tax preparation Effective date of exemption. Vita free tax preparation   An approved exemption from SE tax generally is effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. Vita free tax preparation (For example, if you meet the eligibility requirements in 2011, you file Form 4029 in 2012, and the IRS approves your exemption in 2013, your exemption is effective for tax year 2011 and all later years. Vita free tax preparation )   The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. Vita free tax preparation You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. Vita free tax preparation The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. Vita free tax preparation Refunds of SE tax paid. Vita free tax preparation    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. Vita free tax preparation For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. Vita free tax preparation Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. Vita free tax preparation Both the employee and the employer, if they meet the eligibility requirements discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee. Vita free tax preparation A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. Vita free tax preparation If the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. Vita free tax preparation Information for employers. Vita free tax preparation   If you have an approved Form 4029 and you have an employee who has an approved Form 4029, do not report wages you paid to the employee as social security and Medicare wages. Vita free tax preparation   If you have an employee who does not have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share. Vita free tax preparation Form W-2. Vita free tax preparation   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. Vita free tax preparation ” Do not make any entries in boxes 3, 4, 5, or 6. Vita free tax preparation Forms 941, 943, and 944. Vita free tax preparation   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. Vita free tax preparation Instead, follow the instructions given below. Vita free tax preparation Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box. Vita free tax preparation Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces. Vita free tax preparation Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box. Vita free tax preparation Effective date. Vita free tax preparation   An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. Vita free tax preparation The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements. Vita free tax preparation Self-Employment Tax: Figuring Net Earnings There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker. Vita free tax preparation Regular method. Vita free tax preparation Nonfarm optional method. Vita free tax preparation You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. Vita free tax preparation Blank worksheets are in the back of this publication, after the Comprehensive Example. Vita free tax preparation Regular Method Most people use the regular method. Vita free tax preparation Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. Vita free tax preparation Then, subtract your allowable business deductions and multiply the difference by 92. Vita free tax preparation 35% (. Vita free tax preparation 9235). Vita free tax preparation Use Schedule SE (Form 1040) to figure your net earnings and SE tax. Vita free tax preparation If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92. Vita free tax preparation 35% (. Vita free tax preparation 9235). Vita free tax preparation Do not reduce your wages by any business deductions when making this computation. Vita free tax preparation Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. Vita free tax preparation If you have an approved exemption, or you are automatically exempt, do not include the income or deductions from ministerial services in figuring your net earnings from self-employment. Vita free tax preparation Amounts included in gross income. Vita free tax preparation   To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income: Salaries and fees for your ministerial services (discussed earlier), Offerings you receive for marriages, baptisms, funerals, masses, etc. Vita free tax preparation , The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience, The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you, and Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. Vita free tax preparation This amount is also subject to income tax. Vita free tax preparation   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. Vita free tax preparation Example. Vita free tax preparation Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. Vita free tax preparation The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. Vita free tax preparation His church owns a parsonage that has a fair rental value of $12,000 per year. Vita free tax preparation The church gives Pastor Adams the use of the parsonage. Vita free tax preparation He is not exempt from SE tax. Vita free tax preparation He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. Vita free tax preparation The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance. Vita free tax preparation Overseas duty. Vita free tax preparation   Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U. Vita free tax preparation S. Vita free tax preparation citizen or resident alien serving abroad and living in a foreign country. Vita free tax preparation   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. Vita free tax preparation Example. Vita free tax preparation Diane Jones was the minister of a U. Vita free tax preparation S. Vita free tax preparation church in Mexico. Vita free tax preparation She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. Vita free tax preparation The United States does not have a social security agreement with Mexico, so Mrs. Vita free tax preparation Jones is subject to U. Vita free tax preparation S. Vita free tax preparation SE tax and must include $35,000 when figuring net earnings from self-employment. Vita free tax preparation Specified U. Vita free tax preparation S. Vita free tax preparation possessions. Vita free tax preparation    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. Vita free tax preparation Also see Residents of Puerto Rico, the U. Vita free tax preparation S. Vita free tax preparation Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. Vita free tax preparation S. Vita free tax preparation Citizens and Resident and Nonresident Aliens. Vita free tax preparation Amounts not included in gross income. Vita free tax preparation   Do not include the following amounts in gross income when figuring your net earnings from self-employment. Vita free tax preparation Offerings that others made to the church. Vita free tax preparation Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that are not included in your gross income. Vita free tax preparation Pension payments or retirement allowances you receive for your past ministerial services. Vita free tax preparation The rental value of a parsonage or a parsonage allowance provided to you after you retire. Vita free tax preparation Allowable deductions. Vita free tax preparation   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. Vita free tax preparation These are ministerial expenses you incurred while working other than as a common-law employee of the church. Vita free tax preparation They include expenses incurred in performing marriages and baptisms, and in delivering speeches. Vita free tax preparation Deduct these expenses on Schedule C or C-EZ (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040), Section A or B. Vita free tax preparation   Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax . Vita free tax preparation Subtract any allowable expenses (including unreimbursed employee business expenses) from those wages, include the net amount on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Vita free tax preparation Do not complete Schedule C or C-EZ (Form 1040). Vita free tax preparation However, for income tax purposes, the expenses are allowed only as an itemized deduction on Schedule A (Form 1040) to the extent they exceed 2% of adjusted gross income. Vita free tax preparation Employee reimbursement arrangements. Vita free tax preparation   If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Vita free tax preparation Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. Vita free tax preparation Accountable plans. Vita free tax preparation   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. Vita free tax preparation Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Vita free tax preparation You must adequately account to your employer for these expenses within a reasonable period of time. Vita free tax preparation You must return any excess reimbursement or allowance within a reasonable period of time. Vita free tax preparation   The reimbursement is not reported on your Form W-2. Vita free tax preparation Generally, if your expenses equal your reimbursement, you have no deduction. Vita free tax preparation If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. Vita free tax preparation Nonaccountable plan. Vita free tax preparation   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. Vita free tax preparation In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. Vita free tax preparation Excess reimbursements you fail to return to your employer. Vita free tax preparation Reimbursement of nondeductible expenses related to your employer's business. Vita free tax preparation   Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. Vita free tax preparation Since reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement. Vita free tax preparation   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Vita free tax preparation Married Couple Missionary Team If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement. Vita free tax preparation If the agreement is with one spouse only and the other spouse is not paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement. Vita free tax preparation Earnings Subject to SE Tax For 2013, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $113,700 minus any wages and tips you earned that were subject to social security tax. Vita free tax preparation The tax rate for the social security part is 12. Vita free tax preparation 4%. Vita free tax preparation In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. Vita free tax preparation This tax rate is 2. Vita free tax preparation 9%. Vita free tax preparation The combined self-employment tax rate is 15. Vita free tax preparation 3%. Vita free tax preparation Additional Medicare Tax. Vita free tax preparation   Beginning in 2013, a 0. Vita free tax preparation 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Vita free tax preparation Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Vita free tax preparation A self-employment loss is not considered for purposes of this tax. Vita free tax preparation RRTA compensation is separately compared to the threshold. Vita free tax preparation For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Vita free tax preparation Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. Vita free tax preparation In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low. Vita free tax preparation You may use the nonfarm optional method if you meet all the following tests. Vita free tax preparation You are self-employed on a regular basis. Vita free tax preparation You meet this test if your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Vita free tax preparation The net earnings can be from either farm or nonfarm earnings or both. Vita free tax preparation You have used this method less than 5 prior years. Vita free tax preparation (There is a 5-year lifetime limit. Vita free tax preparation ) The years do not have to be consecutive. Vita free tax preparation Your net nonfarm profits were: Less than $5,024, and Less than 72. Vita free tax preparation 189% of your gross nonfarm income. Vita free tax preparation If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. Vita free tax preparation Table 3. Vita free tax preparation Figuring Nonfarm Net Earnings IF your gross nonfarm income is . Vita free tax preparation . Vita free tax preparation . Vita free tax preparation THEN your net earnings are equal to . Vita free tax preparation . Vita free tax preparation . Vita free tax preparation $6,960 or less Two-thirds of your gross nonfarm income. Vita free tax preparation More than $6,960 $4,640. Vita free tax preparation Actual net earnings. Vita free tax preparation   Multiply your total earnings subject to SE tax by 92. Vita free tax preparation 35% (. Vita free tax preparation 9235) to get actual net earnings. Vita free tax preparation Actual net earnings are equivalent to net earnings under the “Regular Method. Vita free tax preparation ” More information. Vita free tax preparation   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. Vita free tax preparation Income Tax: Income and Expenses Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently. Vita free tax preparation Note. Vita free tax preparation For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. Vita free tax preparation Income Items The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here. Vita free tax preparation Offerings and Fees If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Vita free tax preparation , in addition to your salary. Vita free tax preparation If the offering is made to the religious institution, it is not taxable to you. Vita free tax preparation Outside Earnings If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. Vita free tax preparation However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Vita free tax preparation For more information, see Publication 526. Vita free tax preparation Exclusion of Rental Allowance and Fair Rental Value of a Parsonage Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. Vita free tax preparation Services include: Ministerial services, discussed earlier, Administrative duties and teaching at theological seminaries, and The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, possession, political subdivision, or the District of Columbia. Vita free tax preparation This exclusion applies only for income tax purposes. Vita free tax preparation It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. Vita free tax preparation Designation requirement. Vita free tax preparation   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. Vita free tax preparation It must designate a definite amount. Vita free tax preparation It cannot determine the amount of the housing allowance at a later date. Vita free tax preparation If the church or organization does not officially designate a definite amount as a housing allowance, you must include your total salary in your income. Vita free tax preparation   If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination does not effectively designate a housing allowance for you. Vita free tax preparation The local congregation must officially designate the part of your salary that is a housing allowance. Vita free tax preparation However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. Vita free tax preparation Rental allowances. Vita free tax preparation   If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if: You use the amount to provide or rent a home, and The amount is not more than reasonable pay for your services. Vita free tax preparation   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. Vita free tax preparation Fair rental value of parsonage. Vita free tax preparation   You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. Vita free tax preparation However, the exclusion cannot be more than the reasonable pay for your services. Vita free tax preparation If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. Vita free tax preparation Example. Vita free tax preparation Rev. Vita free tax preparation Joanna Baker is a full-time minister. Vita free tax preparation The church allows her to use a parsonage that has an annual fair rental value of $24,000. Vita free tax preparation The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. Vita free tax preparation Her actual utility costs during the year were $7,000. Vita free tax preparation For income tax purposes, Rev. Vita free tax preparation Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). Vita free tax preparation She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). Vita free tax preparation Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). Vita free tax preparation Home ownership. Vita free tax preparation   If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of: The amount actually used to provide a home, The amount officially designated as a rental allowance, or The fair rental value of the home, including furnishings, utilities, garage, etc. Vita free tax preparation Excess rental allowance. Vita free tax preparation   You must include in gross income the amount of any rental allowance that is more than the smallest of: Your reasonable salary, The fair rental value of the home plus utilities, or The amount actually used to provide a home. Vita free tax preparation   Include in the total on Form 1040, line 7. Vita free tax preparation On the dotted line next to line 7, enter “Excess allowance” and the amount. Vita free tax preparation You may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. Vita free tax preparation However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). Vita free tax preparation Retired ministers. Vita free tax preparation   If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. Vita free tax preparation However, a minister's surviving spouse cannot exclude the rental value unless the rental value is for ministerial services he or she performs or performed. Vita free tax preparation Teachers or administrators. Vita free tax preparation   If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. Vita free tax preparation However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you cannot exclude from your income a housing allowance or the value of a home that the college provides to you. Vita free tax preparation    If you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. Vita free tax preparation In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. Vita free tax preparation   If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but are not authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion does not apply to you. Vita free tax preparation Theological students. Vita free tax preparation   If you are a theological student serving a required internship as a part-time or assistant pastor, you cannot exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister. Vita free tax preparation Traveling evangelists. Vita free tax preparation   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. Vita free tax preparation You are an ordained minister. Vita free tax preparation You perform ministerial services at churches located away from your community. Vita free tax preparation You actually use the rental allowance to maintain your permanent home. Vita free tax preparation Cantors. Vita free tax preparation   If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income. Vita free tax preparation Earnings—Members of Religious Orders Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who: Has taken a vow of poverty, Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and Renounces the earnings and gives them to the order. Vita free tax preparation See Members of Religious Orders , earlier, under Social Security Coverage. Vita free tax preparation Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. Vita free tax preparation S. Vita free tax preparation possession. Vita free tax preparation Publication 54 discusses the foreign earned income exclusion. Vita free tax preparation Publication 570, Tax Guide for Individuals With Income From U. Vita free tax preparation S. Vita free tax preparation Possessions, covers the rules for taxpayers with income from U. Vita free tax preparation S. Vita free tax preparation possessions. Vita free tax preparation You can get these free publications from the Internal Revenue Service at IRS. Vita free tax preparation gov or from most U. Vita free tax preparation S. Vita free tax preparation Embassies or consulates. Vita free tax preparation Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. Vita free tax preparation Ministerial Trade or Business Expenses as an Employee When you figure your income tax, you must itemize your deductions on Schedule A (Form 1040) to claim allowable deductions for ministerial trade or business expenses incurred while working as an employee. Vita free tax preparation You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). Vita free tax preparation You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. Vita free tax preparation See Publication 529 for more information on this limit. Vita free tax preparation However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). Vita free tax preparation Expenses Allocable to Tax-Free Income If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. Vita free tax preparation You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. Vita free tax preparation Exception. Vita free tax preparation   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. Vita free tax preparation Figuring the allocation. Vita free tax preparation   Figure the portion of your otherwise deductible expenses that you cannot deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:      Tax-free rental or parsonage allowance     All income (taxable and tax free) earned from your ministry           When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person. Vita free tax preparation    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. Vita free tax preparation Example. Vita free tax preparation Rev. Vita free tax preparation Charles Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. Vita free tax preparation He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. Vita free tax preparation $3,500 of the $4,000 is for employee expenses related to his ministerial salary, and $500 is related to the weddings and baptisms he performed as a self-employed person. Vita free tax preparation Rev. Vita free tax preparation Ashford figures the nondeductible (tax-free) portion of expenses related to his ministerial salary as follows: ($10,000 ÷ $40,000) x $3,500 = $875   Rev. Vita free tax preparation Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows: ($10,000 ÷ $40,000) x $500 = $125 Required statement. Vita free tax preparation   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. Vita free tax preparation The statement must contain all of the following information. Vita free tax preparation A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. Vita free tax preparation ) plus the amount. Vita free tax preparation A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. Vita free tax preparation A list of each item of otherwise deductible ministerial expenses plus the amount. Vita free tax preparation How you figured the nondeductible part of your otherwise deductible expenses. Vita free tax preparation A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. Vita free tax preparation   See the attachments prepared for the Comprehensive Example , later. Vita free tax preparation Following the example, you will find blank worksheets for your own use. Vita free tax preparation Health Insurance Costs of Self-Employed Ministers If you are self-employed, you may be able to deduct the amount you paid in 2013 for medical and dental insurance and qualified long-term care insurance for you, your spouse, and your dependents. Vita free tax preparation If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. Vita free tax preparation See the Instructions for Form 1040 to figure your deduction. Vita free tax preparation The following special rules apply to the self-employed health insurance deduction. Vita free tax preparation You cannot take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction. Vita free tax preparation You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. Vita free tax preparation The deduction cannot exceed your net earnings from the business under which the insurance plan is established. Vita free tax preparation Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. Vita free tax preparation More information. Vita free tax preparation   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. Vita free tax preparation Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. Vita free tax preparation This is an income tax deduction only, on Form 1040, line 27. Vita free tax preparation Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. Vita free tax preparation Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. Vita free tax preparation You must pay the tax as you earn or receive income during the year. Vita free tax preparation An employee usually has income tax withheld from his or her wages or salary. Vita free tax preparation However, your salary is not subject to federal income tax withholding if both of the following conditions apply. Vita free tax preparation You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner or reader. Vita free tax preparation Your salary is for ministerial services (see Ministerial Services , earlier). Vita free tax preparation If your salary is not subject to withholding, or if you do not pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income. Vita free tax preparation You generally must make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return. Vita free tax preparation Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. Vita free tax preparation Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. Vita free tax preparation See Form 1040-ES for the different payment methods. Vita free tax preparation The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. Vita free tax preparation For more information, see chapter 2 of Publication 505. Vita free tax preparation If you perform your services as a common-law employee of the church and your salary is not subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due. Vita free tax preparation Filing Your Return You must file an income tax return for 2013 if your gross income was at least the amount shown in the third column of Table 4 above. Vita free tax preparation Table 4. Vita free tax preparation 2013 Filing Requirements for Most Taxpayers IF your filing status is . Vita free tax preparation . Vita free tax preparation . Vita free tax preparation AND at the end of 2013 you were* . Vita free tax preparation . Vita free tax preparation . Vita free tax preparation THEN file a return if your gross income** was at least . Vita free tax preparation . Vita free tax preparation . Vita free tax preparation single under age 65 65 or older   $10,000 $11,500   married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)   $20,000  $21,200  $22,400   married filing separately any age   $3,900   head of household under 65 65 or older   $12,850 $14,350   qualifying widow(er) with dependent child under 65 65 or older   $16,100  $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Vita free tax preparation ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Vita free tax preparation Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Vita free tax preparation If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b, to figure the taxable part of social security benefits you must include in gross income. Vita free tax preparation Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). Vita free tax preparation Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Vita free tax preparation But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Vita free tax preparation *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Vita free tax preparation Additional requirements. Vita free tax preparation   Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:    You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings ) of $400 or more in the tax year, You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax, or You had wages of $108. Vita free tax preparation 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). Vita free tax preparation Self-employment tax. Vita free tax preparation   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. Vita free tax preparation   If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. Vita free tax preparation You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). Vita free tax preparation You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. Vita free tax preparation However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). Vita free tax preparation Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Vita free tax preparation Note. Vita free tax preparation For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of your adjusted gross income. Vita free tax preparation You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. Vita free tax preparation Exemption from SE tax. Vita free tax preparation   If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Vita free tax preparation Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. Vita free tax preparation However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B. Vita free tax preparation    If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Vita free tax preparation Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. Vita free tax preparation More information. Vita free tax preparation   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. Vita free tax preparation Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. Vita free tax preparation You generally can deduct your contributions to the plan. Vita free tax preparation Your contributions and the earnings on them are not taxed until they are distributed. Vita free tax preparation Retirement plans for the self-employed. Vita free tax preparation   To set up one of the following plans you must be self-employed. Vita free tax preparation SEP (simplified employee pension) plan. Vita free tax preparation SIMPLE (savings incentive match plan for employees) plan. Vita free tax preparation Qualified retirement plan (also called a Keogh or H. Vita free tax preparation R. Vita free tax preparation 10 plan). Vita free tax preparation   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. Vita free tax preparation See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. Vita free tax preparation This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. Vita free tax preparation   For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you generally are a common-law employee. Vita free tax preparation You are not a self-employed person for purposes of setting up a retirement plan. Vita free tax preparation This result is true even if your salary is subject to SE tax. Vita free tax preparation   On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C or C-EZ (Form 1040), are earnings from self-employment for all tax purposes. Vita free tax preparation   For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Vita free tax preparation Individual retirement arrangements (IRAs). Vita free tax preparation   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. Vita free tax preparation Generally, your maximum contribution for 2013 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $5,500 ($6,500 if you are age 50 or older). Vita free tax preparation   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. Vita free tax preparation You cannot deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed. Vita free tax preparation   If you contribute to a traditional IRA, your contribution may be deductible. Vita free tax preparation However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan). Vita free tax preparation   For more information on IRAs, see Publication 590. Vita free tax preparation Tax-sheltered annuity plans. Vita free tax preparation   Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can participate in tax-sheltered annuity (403(b)) plans. Vita free tax preparation For more
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Understanding Your CP182 Notice

We sent you this notice because your tax return is missing Form 3468.


What you need to do

  • Read the notice carefully to determine the required form needed to complete your return.
  • Download the required form or call 1-800-829-3676.
  • Fill out the Contact Information section of the notice, detach, and send it to us with your completed form so we receive it by the date indicated on the notice.

You may want to

  • Review the filing requirements and instructions for the missing form to determine whether your organization needs to file.
  • Review your records to ensure all applicable forms were attached when filed.

Answers to Common Questions

Q. What happens if I don't respond by the due date?

A. If you don't respond by the due date of the notice, your tax and/or credits may be adjusted which may result in a balance due.

Q. Who do I call for assistance?

A. For assistance with your business return, call 1-800-829-0115 or, for assistance with Form 1120-POL, Form 990-C, or Form 990-T, call 1-877-829-5500.


Tips for next year

Refer to the instructions for your tax return for required documentation. Attach all required forms and schedules to your tax return when filing.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

 

Page Last Reviewed or Updated: 12-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Vita Free Tax Preparation

Vita free tax preparation 7. Vita free tax preparation   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Vita free tax preparation Free help with your tax return. Vita free tax preparation   You can get free help preparing your return nationwide from IRS-certified volunteers. Vita free tax preparation The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Vita free tax preparation The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Vita free tax preparation 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. Vita free tax preparation In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Vita free tax preparation To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Vita free tax preparation gov, download the IRS2Go app, or call 1-800-906-9887. Vita free tax preparation   As part of the TCE program, AARP offers the Tax-Aide counseling program. Vita free tax preparation To find the nearest AARP Tax-Aide site, visit AARP's website at www. Vita free tax preparation aarp. Vita free tax preparation org/money/taxaide or call 1-888-227-7669. Vita free tax preparation For more information on these programs, go to IRS. Vita free tax preparation gov and enter “VITA” in the search box. Vita free tax preparation Internet. Vita free tax preparation    IRS. Vita free tax preparation gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Vita free tax preparation Download the free IRS2Go app from the iTunes app store or from Google Play. Vita free tax preparation Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Vita free tax preparation Check the status of your 2013 refund with the Where's My Refund? application on IRS. Vita free tax preparation gov or download the IRS2Go app and select the Refund Status option. Vita free tax preparation The IRS issues more than 9 out of 10 refunds in less than 21 days. Vita free tax preparation Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Vita free tax preparation You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Vita free tax preparation The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Vita free tax preparation Use the Interactive Tax Assistant (ITA) to research your tax questions. Vita free tax preparation No need to wait on the phone or stand in line. Vita free tax preparation The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Vita free tax preparation When you reach the response screen, you can print the entire interview and the final response for your records. Vita free tax preparation New subject areas are added on a regular basis. Vita free tax preparation  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Vita free tax preparation gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Vita free tax preparation You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Vita free tax preparation The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Vita free tax preparation When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Vita free tax preparation Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Vita free tax preparation You can also ask the IRS to mail a return or an account transcript to you. Vita free tax preparation Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Vita free tax preparation gov or by calling 1-800-908-9946. Vita free tax preparation Tax return and tax account transcripts are generally available for the current year and the past three years. Vita free tax preparation Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Vita free tax preparation Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Vita free tax preparation If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Vita free tax preparation Check the status of your amended return using Where's My Amended Return? Go to IRS. Vita free tax preparation gov and enter Where's My Amended Return? in the search box. Vita free tax preparation You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Vita free tax preparation It can take up to 3 weeks from the date you mailed it to show up in our system. Vita free tax preparation Make a payment using one of several safe and convenient electronic payment options available on IRS. Vita free tax preparation gov. Vita free tax preparation Select the Payment tab on the front page of IRS. Vita free tax preparation gov for more information. Vita free tax preparation Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Vita free tax preparation Figure your income tax withholding with the IRS Withholding Calculator on IRS. Vita free tax preparation gov. Vita free tax preparation 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. Vita free tax preparation Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Vita free tax preparation gov. Vita free tax preparation Request an Electronic Filing PIN by going to IRS. Vita free tax preparation gov and entering Electronic Filing PIN in the search box. Vita free tax preparation Download forms, instructions and publications, including accessible versions for people with disabilities. Vita free tax preparation Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Vita free tax preparation gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Vita free tax preparation An employee can answer questions about your tax account or help you set up a payment plan. Vita free tax preparation Before you visit, check the Office Locator on IRS. Vita free tax preparation gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Vita free tax preparation If you have a special need, such as a disability, you can request an appointment. Vita free tax preparation Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Vita free tax preparation Apply for an Employer Identification Number (EIN). Vita free tax preparation Go to IRS. Vita free tax preparation gov and enter Apply for an EIN in the search box. Vita free tax preparation Read the Internal Revenue Code, regulations, or other official guidance. Vita free tax preparation Read Internal Revenue Bulletins. Vita free tax preparation Sign up to receive local and national tax news and more by email. Vita free tax preparation Just click on “subscriptions” above the search box on IRS. Vita free tax preparation gov and choose from a variety of options. Vita free tax preparation Phone. Vita free tax preparation    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Vita free tax preparation Download the free IRS2Go app from the iTunes app store or from Google Play. Vita free tax preparation Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Vita free tax preparation gov, or download the IRS2Go app. Vita free tax preparation Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Vita free tax preparation The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Vita free tax preparation Most VITA and TCE sites offer free electronic filing. Vita free tax preparation Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Vita free tax preparation Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Vita free tax preparation Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Vita free tax preparation If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Vita free tax preparation The IRS issues more than 9 out of 10 refunds in less than 21 days. Vita free tax preparation Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Vita free tax preparation Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Vita free tax preparation The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Vita free tax preparation Note, the above information is for our automated hotline. Vita free tax preparation Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Vita free tax preparation Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Vita free tax preparation You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Vita free tax preparation It can take up to 3 weeks from the date you mailed it to show up in our system. Vita free tax preparation Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Vita free tax preparation You should receive your order within 10 business days. Vita free tax preparation Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Vita free tax preparation If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Vita free tax preparation Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Vita free tax preparation The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Vita free tax preparation These individuals can also contact the IRS through relay services such as the Federal Relay Service. Vita free tax preparation Walk-in. Vita free tax preparation   You can find a selection of forms, publications and services — in-person. Vita free tax preparation Products. Vita free tax preparation You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Vita free tax preparation Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Vita free tax preparation Services. Vita free tax preparation You can walk in to your local TAC for face-to-face tax help. Vita free tax preparation An employee can answer questions about your tax account or help you set up a payment plan. Vita free tax preparation Before visiting, use the Office Locator tool on IRS. Vita free tax preparation gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Vita free tax preparation Mail. Vita free tax preparation   You can send your order for forms, instructions, and publications to the address below. Vita free tax preparation You should receive a response within 10 business days after your request is received. Vita free tax preparation Internal Revenue Service 1201 N. Vita free tax preparation Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Vita free tax preparation The Taxpayer Advocate Service (TAS) is your voice at the IRS. Vita free tax preparation Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Vita free tax preparation   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Vita free tax preparation 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. Vita free tax preparation You face (or your business is facing) an immediate threat of adverse action. Vita free tax preparation You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Vita free tax preparation   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. Vita free tax preparation Here's why we can help: TAS is an independent organization within the IRS. Vita free tax preparation Our advocates know how to work with the IRS. Vita free tax preparation Our services are free and tailored to meet your needs. Vita free tax preparation We have offices in every state, the District of Columbia, and Puerto Rico. Vita free tax preparation   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Vita free tax preparation   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Vita free tax preparation If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Vita free tax preparation Low Income Taxpayer Clinics. Vita free tax preparation   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. Vita free tax preparation Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Vita free tax preparation Visit www. Vita free tax preparation TaxpayerAdvocate. Vita free tax preparation irs. Vita free tax preparation gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Vita free tax preparation Prev  Up  Next   Home   More Online Publications