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2010 Tax Filing

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2010 Tax Filing

2010 tax filing Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. 2010 tax filing Reporting Tips to Your EmployerElectronic tip statement. 2010 tax filing Final report. 2010 tax filing Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. 2010 tax filing   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. 2010 tax filing How to keep a daily tip record. 2010 tax filing   There are two ways to keep a daily tip record. 2010 tax filing You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. 2010 tax filing You should keep your daily tip record with your tax or other personal records. 2010 tax filing You must keep your records for as long as they are important for administration of the federal tax law. 2010 tax filing For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. 2010 tax filing    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. 2010 tax filing To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. 2010 tax filing Publication 1244 is also available at www. 2010 tax filing irs. 2010 tax filing gov/pub1244. 2010 tax filing Publication 1244 includes a 1-year supply of Form 4070A. 2010 tax filing Each day, write in the information asked for on the form. 2010 tax filing A filled-in Form 4070A is shown on the following page. 2010 tax filing   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. 2010 tax filing Although you do not report these tips to your employer, you must report them on your tax return. 2010 tax filing   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). 2010 tax filing Then, each workday, write the date and the following information. 2010 tax filing Cash tips you get directly from customers or from other employees. 2010 tax filing Tips from credit and debit card charge customers that your employer pays you. 2010 tax filing The value of any noncash tips you get, such as tickets, passes, or other items of value. 2010 tax filing The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. 2010 tax filing Please click here for the text description of the image. 2010 tax filing Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. 2010 tax filing   You can use an electronic system provided by your employer to record your daily tips. 2010 tax filing If you do, you must receive and keep a paper copy of this record. 2010 tax filing Service charges. 2010 tax filing    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. 2010 tax filing This is part of your wages, not a tip. 2010 tax filing The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. 2010 tax filing See examples below. 2010 tax filing Example 1. 2010 tax filing Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. 2010 tax filing Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. 2010 tax filing Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. 2010 tax filing Do not include the 18% charge in your tip diary. 2010 tax filing Service charges that are paid to you are considered wages, not tips. 2010 tax filing Example 2. 2010 tax filing Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. 2010 tax filing David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. 2010 tax filing Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. 2010 tax filing Be sure to include this amount in your tip diary. 2010 tax filing Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. 2010 tax filing Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. 2010 tax filing   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). 2010 tax filing What tips to report. 2010 tax filing   Report to your employer only cash, check, and debit and credit card tips you receive. 2010 tax filing   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. 2010 tax filing   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2010 tax filing Do not report to your employer any portion of the tips you receive that you pass on to other employees. 2010 tax filing However, you must report tips you receive from other employees. 2010 tax filing   Do not report the value of any noncash tips, such as tickets or passes, to your employer. 2010 tax filing You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. 2010 tax filing How to report. 2010 tax filing   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. 2010 tax filing Fill in the information asked for on the form, sign and date the form, and give it to your employer. 2010 tax filing A sample filled-in Form 4070 is shown above. 2010 tax filing To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. 2010 tax filing   If you do not use Form 4070, give your employer a statement with the following information. 2010 tax filing Your name, address, and social security number. 2010 tax filing Your employer's name, address, and business name (if it is different from your employer's name). 2010 tax filing The month (or the dates of any shorter period) in which you received tips. 2010 tax filing The total tips required to be reported for that period. 2010 tax filing You must sign and date the statement. 2010 tax filing Be sure to keep a copy with your tax or other personal records. 2010 tax filing   Your employer may require you to report your tips more than once a month. 2010 tax filing However, the statement cannot cover a period of more than 1 calendar month. 2010 tax filing Electronic tip statement. 2010 tax filing   Your employer can have you furnish your tip statements electronically. 2010 tax filing When to report. 2010 tax filing   Give your report for each month to your employer by the 10th of the next month. 2010 tax filing If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. 2010 tax filing Example. 2010 tax filing You must report your tips received in September 2014 by October 10, 2014. 2010 tax filing Final report. 2010 tax filing   If your employment ends during the month, you can report your tips when your employment ends. 2010 tax filing Penalty for not reporting tips. 2010 tax filing   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. 2010 tax filing (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. 2010 tax filing ) The penalty amount is in addition to the taxes you owe. 2010 tax filing   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. 2010 tax filing To do so, attach a statement to your return explaining why you did not report them. 2010 tax filing Giving your employer money for taxes. 2010 tax filing   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. 2010 tax filing If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. 2010 tax filing   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. 2010 tax filing All taxes on your regular pay. 2010 tax filing Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. 2010 tax filing Federal, state, and local income taxes on your reported tips. 2010 tax filing    Any taxes that remain unpaid can be collected by your employer from your next paycheck. 2010 tax filing If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. 2010 tax filing See Publication 505, Tax Withholding and Estimated Tax, for more information. 2010 tax filing    Uncollected taxes. 2010 tax filing You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. 2010 tax filing These uncollected taxes will be shown on your 2013 Form W-2. 2010 tax filing See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. 2010 tax filing Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. 2010 tax filing The program was developed to help employees and employers understand and meet their tip reporting responsibilities. 2010 tax filing There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). 2010 tax filing A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. 2010 tax filing For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. 2010 tax filing irs. 2010 tax filing gov/pub/irs-irbs/irb01-02. 2010 tax filing pdf. 2010 tax filing If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. 2010 tax filing See Revenue Procedure 2007-32, 2007-22 I. 2010 tax filing R. 2010 tax filing B. 2010 tax filing 1322, available at www. 2010 tax filing irs. 2010 tax filing gov/pub/irs-irbs/irb07_22. 2010 tax filing pdf. 2010 tax filing Your employer can provide you with a copy of any applicable agreement. 2010 tax filing To find out more about these agreements, visit IRS. 2010 tax filing gov and enter “restaurant tip reporting” in the search box. 2010 tax filing You may also call 1-800-829-4933, visit www. 2010 tax filing irs. 2010 tax filing gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. 2010 tax filing Program@irs. 2010 tax filing gov and request information on this program. 2010 tax filing Reporting Tips on Your Tax Return How to report tips. 2010 tax filing   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 2010 tax filing What tips to report. 2010 tax filing   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 2010 tax filing Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. 2010 tax filing Add to the amount in box 1 only the tips you did not report to your employer. 2010 tax filing   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. 2010 tax filing Do not include the amount of these tips on your 2013 tax return. 2010 tax filing Instead, include them on your 2014 tax return. 2010 tax filing Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. 2010 tax filing Although these tips were received in 2012, you must report them on your 2013 tax return. 2010 tax filing   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 2010 tax filing Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. 2010 tax filing However, you must report tips you receive from other employees. 2010 tax filing    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. 2010 tax filing    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. 2010 tax filing   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. 2010 tax filing Cash and charge tips you received that totaled less than $20 for any month. 2010 tax filing The value of noncash tips, such as tickets, passes, or other items of value. 2010 tax filing Example. 2010 tax filing Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. 2010 tax filing Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. 2010 tax filing He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. 2010 tax filing Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. 2010 tax filing He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. 2010 tax filing Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 2010 tax filing    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. 2010 tax filing To report these taxes, you must file a return even if you would not otherwise have to file. 2010 tax filing You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. 2010 tax filing (You cannot file Form 1040EZ or Form 1040A. 2010 tax filing )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. 2010 tax filing Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. 2010 tax filing Use Form 8959 to figure Additional Medicare Tax. 2010 tax filing If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. 2010 tax filing To get railroad retirement credit, you must report tips to your employer. 2010 tax filing Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 2010 tax filing    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. 2010 tax filing For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. 2010 tax filing   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). 2010 tax filing You must report these amounts as additional tax on your return. 2010 tax filing   If you worked in the U. 2010 tax filing S. 2010 tax filing possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. 2010 tax filing If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. 2010 tax filing Unlike the uncollected portion of the regular (1. 2010 tax filing 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. 2010 tax filing   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. 2010 tax filing You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. 2010 tax filing See the instructions for the appropriate form and line number indicated, and Form 8959. 2010 tax filing (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. 2010 tax filing ) Self-employed persons. 2010 tax filing    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. 2010 tax filing See Publication 334, Tax Guide for Small Business, for more information on reporting business income. 2010 tax filing Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. 2010 tax filing They are not included in box 1 with your wages and reported tips. 2010 tax filing If box 8 is blank, this discussion does not apply to you. 2010 tax filing What are allocated tips. 2010 tax filing   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. 2010 tax filing Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. 2010 tax filing No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. 2010 tax filing How were your allocated tips figured. 2010 tax filing   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). 2010 tax filing Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. 2010 tax filing For information about the exact allocation method used, ask your employer. 2010 tax filing Must you report your allocated tips on your tax return. 2010 tax filing   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. 2010 tax filing Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. 2010 tax filing Add to the amount in box 1 only the tips you did not report to your employer as required. 2010 tax filing This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. 2010 tax filing   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. 2010 tax filing How to report allocated tips. 2010 tax filing   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 2010 tax filing (You cannot file Form 1040A or Form 1040EZ). 2010 tax filing    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. 2010 tax filing Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. 2010 tax filing See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. 2010 tax filing How to request an approved lower rate. 2010 tax filing   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. 2010 tax filing Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. 2010 tax filing The petition must include specific information about the establishment that will justify the lower rate. 2010 tax filing A user fee must be paid with the petition. 2010 tax filing    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). 2010 tax filing The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. 2010 tax filing Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. 2010 tax filing   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. 2010 tax filing How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2010 tax filing Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2010 tax filing Free help with your tax return. 2010 tax filing   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2010 tax filing The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2010 tax filing The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2010 tax filing 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. 2010 tax filing Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2010 tax filing To find the nearest VITA or TCE site, visit IRS. 2010 tax filing gov or call 1-800-906-9887. 2010 tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 tax filing aarp. 2010 tax filing org/money/taxaide or call 1-888-227-7669. 2010 tax filing   For more information on these programs, go to IRS. 2010 tax filing gov and enter “VITA” in the search box. 2010 tax filing Internet. 2010 tax filing IRS. 2010 tax filing gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2010 tax filing Apply for an Employer Identification Number (EIN). 2010 tax filing Go to IRS. 2010 tax filing gov and enter Apply for an EIN in the search box. 2010 tax filing Request an Electronic Filing PIN by going to IRS. 2010 tax filing gov and entering Electronic Filing PIN in the search box. 2010 tax filing Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2010 tax filing gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax filing Check the status of your amended return. 2010 tax filing Go to IRS. 2010 tax filing gov and enter Where's My Amended Return in the search box. 2010 tax filing Download forms, instructions, and publications, including some accessible versions. 2010 tax filing Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2010 tax filing gov or IRS2Go. 2010 tax filing Tax return and tax account transcripts are generally available for the current year and past three years. 2010 tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 tax filing gov. 2010 tax filing 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. 2010 tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 tax filing gov. 2010 tax filing Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2010 tax filing gov or IRS2Go. 2010 tax filing Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2010 tax filing An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2010 tax filing Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2010 tax filing If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2010 tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 tax filing Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2010 tax filing gov. 2010 tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 tax filing Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2010 tax filing AARP offers the Tax-Aide counseling program as part of the TCE program. 2010 tax filing Visit AARP's website to find the nearest Tax-Aide location. 2010 tax filing Research your tax questions. 2010 tax filing Search publications and instructions by topic or keyword. 2010 tax filing Read the Internal Revenue Code, regulations, or other official guidance. 2010 tax filing Read Internal Revenue Bulletins. 2010 tax filing Sign up to receive local and national tax news by email. 2010 tax filing Phone. 2010 tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 tax filing Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2010 tax filing Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2010 tax filing Call to locate the nearest volunteer help site, 1-800-906-9887. 2010 tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 tax filing Most VITA and TCE sites offer free electronic filing. 2010 tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 tax filing Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2010 tax filing The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2010 tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax filing Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 tax filing Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2010 tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 tax filing Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2010 tax filing You should receive your order within 10 business days. 2010 tax filing Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2010 tax filing Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2010 tax filing Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2010 tax filing Call to ask tax questions, 1-800-829-1040. 2010 tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2010 tax filing gsa. 2010 tax filing gov/fedrelay. 2010 tax filing Walk-in. 2010 tax filing You can find a selection of forms, publications and services — in-person, face-to-face. 2010 tax filing Products. 2010 tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 tax filing Services. 2010 tax filing You can walk in to your local TAC most business days for personal, face-to-face tax help. 2010 tax filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 tax filing If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2010 tax filing No appointment is necessary—just walk in. 2010 tax filing Before visiting, check www. 2010 tax filing irs. 2010 tax filing gov/localcontacts for hours of operation and services provided. 2010 tax filing Mail. 2010 tax filing You can send your order for forms, instructions, and publications to the address below. 2010 tax filing You should receive a response within 10 business days after your request is received. 2010 tax filing  Internal Revenue Service 1201 N. 2010 tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2010 tax filing   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 tax filing What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2010 tax filing 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. 2010 tax filing You face (or your business is facing) an immediate threat of adverse action. 2010 tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 tax filing   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. 2010 tax filing Here's why we can help: TAS is an independent organization within the IRS. 2010 tax filing Our advocates know how to work with the IRS. 2010 tax filing Our services are free and tailored to meet your needs. 2010 tax filing We have offices in every state, the District of Columbia, and Puerto Rico. 2010 tax filing How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2010 tax filing irs. 2010 tax filing gov/advocate, or call us toll-free at 1-877-777-4778. 2010 tax filing How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2010 tax filing irs. 2010 tax filing gov/sams. 2010 tax filing Low Income Taxpayer Clinics. 2010 tax filing   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. 2010 tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 tax filing Visit www. 2010 tax filing TaxpayerAdvocate. 2010 tax filing irs. 2010 tax filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 tax filing Prev  Up  Next   Home   More Online Publications
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Tax Information for Conduit Borrowers

Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.

Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

Page Last Reviewed or Updated: 22-Apr-2013

The 2010 Tax Filing

2010 tax filing 34. 2010 tax filing   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. 2010 tax filing The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. 2010 tax filing This chapter explains the following. 2010 tax filing Who is a qualifying child. 2010 tax filing The amount of the credit. 2010 tax filing How to claim the credit. 2010 tax filing The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. 2010 tax filing If you have no tax. 2010 tax filing   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. 2010 tax filing If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. 2010 tax filing However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). 2010 tax filing Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 2010 tax filing S. 2010 tax filing citizen, a U. 2010 tax filing S. 2010 tax filing national, or a resident of the United States. 2010 tax filing If the child was adopted, see Adopted child , later. 2010 tax filing For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. 2010 tax filing Example 1. 2010 tax filing Your son turned 17 on December 30, 2013. 2010 tax filing He is a citizen of the United States and you claimed him as a dependent on your return. 2010 tax filing He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. 2010 tax filing Example 2. 2010 tax filing Your daughter turned 8 years old in 2013. 2010 tax filing She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. 2010 tax filing She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. 2010 tax filing Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2010 tax filing   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 2010 tax filing   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 2010 tax filing To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 2010 tax filing For more information about the substantial presence test, see Publication 519, U. 2010 tax filing S. 2010 tax filing Tax Guide for Aliens. 2010 tax filing Adopted child. 2010 tax filing   An adopted child is always treated as your own child. 2010 tax filing An adopted child includes a child lawfully placed with you for legal adoption. 2010 tax filing   If you are a U. 2010 tax filing S. 2010 tax filing citizen or U. 2010 tax filing S. 2010 tax filing national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 2010 tax filing Exceptions to time lived with you. 2010 tax filing   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 2010 tax filing Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 2010 tax filing   There are also exceptions for kidnapped children and children of divorced or separated parents. 2010 tax filing For details, see Residency Test in chapter 3. 2010 tax filing Qualifying child of more than one person. 2010 tax filing   A special rule applies if your qualifying child is the qualifying child of more than one person. 2010 tax filing For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. 2010 tax filing Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2010 tax filing Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 2010 tax filing The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 2010 tax filing If this amount is zero, you cannot take this credit because there is no tax to reduce. 2010 tax filing But you may be able to take the additional child tax credit. 2010 tax filing See Additional Child Tax Credit , later. 2010 tax filing Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2010 tax filing Married filing jointly - $110,000. 2010 tax filing Single, head of household, or qualifying widow(er) - $75,000. 2010 tax filing Married filing separately - $55,000. 2010 tax filing Modified AGI. 2010 tax filing   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 2010 tax filing Any amount excluded from income because of the exclusion of income from  Puerto Rico. 2010 tax filing On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 2010 tax filing ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 2010 tax filing Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2010 tax filing Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2010 tax filing Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2010 tax filing   If you do not have any of the above, your modified AGI is the same as your AGI. 2010 tax filing AGI. 2010 tax filing   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. 2010 tax filing Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 2010 tax filing You cannot claim the child tax credit on Form 1040EZ. 2010 tax filing You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 2010 tax filing If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. 2010 tax filing To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. 2010 tax filing If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. 2010 tax filing If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. 2010 tax filing Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2010 tax filing The additional child tax credit may give you a refund even if you do not owe any tax. 2010 tax filing How to claim the additional child tax credit. 2010 tax filing   To claim the additional child tax credit, follow the steps below. 2010 tax filing Make sure you figured the amount, if any, of your child tax credit. 2010 tax filing See Claiming the Credit , earlier. 2010 tax filing If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 2010 tax filing If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. 2010 tax filing Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. 2010 tax filing Part I is distinct and separate from Parts II–IV. 2010 tax filing If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. 2010 tax filing Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). 2010 tax filing When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). 2010 tax filing If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. 2010 tax filing Parts II–IV Parts II–IV help you figure your additional child tax credit. 2010 tax filing Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. 2010 tax filing See How to claim the additional child tax credit , earlier. 2010 tax filing Prev  Up  Next   Home   More Online Publications