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Form 4868

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Form 4868

Form 4868 32. Form 4868   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Form 4868 Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. Form 4868  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. Form 4868 See Taxpayer identification number under Qualifying Person Test, later. Form 4868 You may have to pay employment taxes. Form 4868  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Form 4868 Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Form 4868 See Employment Taxes for Household Employers , later. Form 4868 Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. Form 4868 Tests you must meet to claim the credit. Form 4868 How to figure the credit. Form 4868 How to claim the credit. Form 4868 Employment taxes you may have to pay as a household employer. Form 4868 You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Form 4868 The credit can be up to 35% of your expenses. Form 4868 To qualify, you must pay these expenses so you can work or look for work. Form 4868 This credit should not be confused with the child tax credit discussed in chapter 34. Form 4868 Dependent care benefits. Form 4868   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Form 4868 You must complete Form 2441, Part III, before you can figure the amount of your credit. Form 4868 See Dependent Care Benefits under How To Figure the Credit, later. Form 4868 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. Form 4868 The care must be for one or more qualifying persons who are identified on Form 2441. Form 4868 (See Qualifying Person Test . Form 4868 ) You (and your spouse if filing jointly) must have earned income during the year. Form 4868 (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Form 4868 ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Form 4868 (See Work-Related Expense Test , later. Form 4868 ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Form 4868 If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Form 4868 You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Form 4868 (See Payments to Relatives or Dependents under Work-Related Expense Test, later. Form 4868 ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Form 4868 If you are married, you must file a joint return, unless an exception applies to you. Form 4868 (See Joint Return Test , later. Form 4868 ) You must identify the care provider on your tax return. Form 4868 (See Provider Identification Test , later. Form 4868 ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Form 4868 (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Form 4868 See Reduced Dollar Limit under How To Figure the Credit, later. Form 4868 ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. Form 4868 Figure 32-A. Form 4868 Can You Claim the Credit? Please click here for the text description of the image. Form 4868 Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Form 4868 A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Form 4868 Dependent defined. Form 4868   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Form 4868 To be your dependent, a person must be your qualifying child (or your qualifying relative). Form 4868 Qualifying child. Form 4868   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Form 4868 More information. Form 4868   For more information about who is a dependent or a qualifying child, see chapter 3. Form 4868 Physically or mentally not able to care for oneself. Form 4868   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Form 4868 Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Form 4868 Person qualifying for part of year. Form 4868   You determine a person's qualifying status each day. Form 4868 For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Form 4868 Also see Yearly limit under Dollar Limit, later. Form 4868 Birth or death of otherwise qualifying person. Form 4868   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. Form 4868 Taxpayer identification number. Form 4868   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Form 4868 If the correct information is not shown, the credit may be reduced or disallowed. Form 4868 Individual taxpayer identification number (ITIN) for aliens. Form 4868   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Form 4868 The ITIN is entered wherever an SSN is requested on a tax return. Form 4868 To apply for an ITIN, see Form W-7. Form 4868   An ITIN is for tax use only. Form 4868 It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Form 4868 S. Form 4868 law. Form 4868 Adoption taxpayer identification number (ATIN). Form 4868   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Form 4868 File Form W-7A, Application for Taxpayer Identification Number for Pending U. Form 4868 S. Form 4868 Adoptions. Form 4868 Child of divorced or separated parents or parents living apart. Form 4868   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Form 4868   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Form 4868 If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Form 4868 For details and an exception for a parent who works at night, see Pub. Form 4868 501. Form 4868   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Form 4868 Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Form 4868 Earned income. Form 4868   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Form 4868 A net loss from self-employment reduces earned income. Form 4868 Earned income also includes strike benefits and any disability pay you report as wages. Form 4868   Generally, only taxable compensation is included. Form 4868 However, you can elect to include nontaxable combat pay in earned income. Form 4868 If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Form 4868 (In other words, if one of you makes the election, the other one can also make it but does not have to. Form 4868 ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. Form 4868 Members of certain religious faiths opposed to social security. Form 4868   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. Form 4868 See Earned Income Test in Publication 503. Form 4868 Not earned income. Form 4868   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. Form 4868 S. Form 4868 trade or business, or Any amount received for work while an inmate in a penal institution. Form 4868 Rule for student-spouse or spouse not able to care for self. Form 4868   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Form 4868 (Your spouse also must live with you for more than half the year. Form 4868 )   If you are filing a joint return, this rule also applies to you. Form 4868 You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Form 4868   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. Form 4868   This rule applies to only one spouse for any one month. Form 4868 If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Form 4868 Full-time student. Form 4868   You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Form 4868 You must have been a full-time student for some part of each of 5 calendar months during the year. Form 4868 (The months need not be consecutive. Form 4868 ) School. Form 4868   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Form 4868 A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Form 4868 Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Form 4868 Expenses are considered work-related only if both of the following are true. Form 4868 They allow you (and your spouse if filing jointly) to work or look for work. Form 4868 They are for a qualifying person's care. Form 4868 Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Form 4868 If you are married, generally both you and your spouse must work or look for work. Form 4868 One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Form 4868 Your work can be for others or in your own business or partnership. Form 4868 It can be either full time or part time. Form 4868 Work also includes actively looking for work. Form 4868 However, if you do not find a job and have no earned income for the year, you cannot take this credit. Form 4868 See Earned Income Test , earlier. Form 4868 An expense is not considered work-related merely because you had it while you were working. Form 4868 The purpose of the expense must be to allow you to work. Form 4868 Whether your expenses allow you to work or look for work depends on the facts. Form 4868 Example 1. Form 4868 The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Form 4868 Example 2. Form 4868 You work during the day. Form 4868 Your spouse works at night and sleeps during the day. Form 4868 You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Form 4868 Your expenses are considered work-related. Form 4868 Volunteer work. Form 4868    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Form 4868 Work for part of year. Form 4868   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Form 4868 For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work-related. Form 4868 However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Form 4868 Temporary absence from work. Form 4868   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Form 4868 Instead, you can figure your credit including the expenses you paid for the period of absence. Form 4868   An absence of 2 weeks or less is a short, temporary absence. Form 4868 An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Form 4868 Example. Form 4868 You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Form 4868 You become ill and miss 4 months of work but receive sick pay. Form 4868 You continue to pay the nanny to care for the children while you are ill. Form 4868 Your absence is not a short, temporary absence, and your expenses are not considered work-related. Form 4868 Part-time work. Form 4868   If you work part-time, you generally must figure your expenses for each day. Form 4868 However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Form 4868 Any day when you work at least 1 hour is a day of work. Form 4868 Example 1. Form 4868 You work 3 days a week. Form 4868 While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Form 4868 You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Form 4868 Your child attends the center 5 days a week. Form 4868 Your work-related expenses are limited to $150 a week. Form 4868 Example 2. Form 4868 The facts are the same as in Example 1 except the center does not offer a 3-day option. Form 4868 The entire $250 weekly fee may be a work-related expense. Form 4868 Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Form 4868 You do not have to choose the least expensive way of providing care. Form 4868 The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Form 4868 Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Form 4868 Expenses for household services qualify if part of the services is for the care of qualifying persons. Form 4868 See Household services , later. Form 4868 Expenses not for care. Form 4868   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Form 4868 However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Form 4868   Child support payments are not for care and do not qualify for the credit. Form 4868 Education. Form 4868   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Form 4868 Expenses to attend kindergarten or a higher grade are not expenses for care. Form 4868 Do not use these expenses to figure your credit. Form 4868   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Form 4868   Summer school and tutoring programs are not for care. Form 4868 Example 1. Form 4868 You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. Form 4868 The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Form 4868 You can count the total cost when you figure the credit. Form 4868 Example 2. Form 4868 You place your 10-year-old child in a boarding school so you can work full time. Form 4868 Only the part of the boarding school expense that is for the care of your child is a work-related expense. Form 4868 You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Form 4868 You cannot count any part of the amount you pay the school for your child's education. Form 4868 Care outside your home. Form 4868   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Form 4868 Dependent care center. Form 4868   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Form 4868   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Form 4868 Camp. Form 4868   The cost of sending your child to an overnight camp is not considered a work-related expense. Form 4868 The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Form 4868 Transportation. Form 4868   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Form 4868 This includes transportation by bus, subway, taxi, or private car. Form 4868 However, transportation not provided by a care provider is not for the care of a qualifying person. Form 4868 Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Form 4868 Fees and deposits. Form 4868   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Form 4868 However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Form 4868 Example 1. Form 4868 You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Form 4868 The fee you paid is a work-related expense. Form 4868 Example 2. Form 4868 You placed a deposit with a preschool to reserve a place for your 3-year-old child. Form 4868 You later sent your child to a different preschool and forfeited the deposit. Form 4868 The forfeited deposit is not for care and so is not a work-related expense. Form 4868 Household services. Form 4868   Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Form 4868   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Form 4868 They include the services of a housekeeper, maid, or cook. Form 4868 However, they do not include the services of a chauffeur, bartender, or gardener. Form 4868 See Household Services in Publication 503 for more information. Form 4868   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Form 4868 Taxes paid on wages. Form 4868   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Form 4868 See Employment Taxes for Household Employers , later. Form 4868 Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Form 4868 However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Form 4868 Joint Return Test Generally, married couples must file a joint return to take the credit. Form 4868 However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Form 4868 Legally separated. Form 4868   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Form 4868 You may be eligible to take the credit on your return using head of household filing status. Form 4868 Married and living apart. Form 4868   You are not considered married and are eligible to take the credit if all the following apply. Form 4868 You file a return apart from your spouse. Form 4868 Your home is the home of a qualifying person for more than half the year. Form 4868 You pay more than half the cost of keeping up your home for the year. Form 4868 Your spouse does not live in your home for the last 6 months of the year. Form 4868 Costs of keeping up a home. Form 4868   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Form 4868   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Form 4868   They also do not include the purchase, permanent improvement, or replacement of property. Form 4868 For example, you cannot include the cost of replacing a water heater. Form 4868 However, you can include the cost of repairing a water heater. Form 4868 Death of spouse. Form 4868   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Form 4868 If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. Form 4868 Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Form 4868 Use Form 2441, Part I, to show the information. Form 4868 If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Form 4868 Information needed. Form 4868   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Form 4868   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Form 4868 If the care provider is an organization, then it is the employer identification number (EIN). Form 4868   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Form 4868 In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Form 4868   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Form 4868 Getting the information. Form 4868   You can use Form W-10 to request the required information from the care provider. Form 4868 If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. Form 4868    You should keep this information with your tax records. Form 4868 Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Form 4868 Due diligence. Form 4868   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Form 4868 However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Form 4868   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Form 4868 Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Form 4868 Provider refusal. Form 4868   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Form 4868 Enter “See Attached Statement” in the columns calling for the information you do not have. Form 4868 Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Form 4868 Be sure to write your name and social security number on this statement. Form 4868 The statement will show that you used due diligence in trying to furnish the necessary information. Form 4868 U. Form 4868 S. Form 4868 citizens and resident aliens living abroad. Form 4868   If you are living abroad, your care provider may not have, and may not be required to get, a U. Form 4868 S. Form 4868 taxpayer identification number (for example, an SSN or EIN). Form 4868 If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Form 4868 How To Figure the Credit Your credit is a percentage of your work-related expenses. Form 4868 Your expenses are subject to the earned income limit and the dollar limit. Form 4868 The percentage is based on your adjusted gross income. Form 4868 Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Form 4868 Expenses prepaid in an earlier year. Form 4868   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Form 4868 Claim the expenses for the later year as if they were actually paid in that later year. Form 4868 Expenses not paid until the following year. Form 4868   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Form 4868 You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Form 4868 See Payments for prior year's expenses under Amount of Credit in Publication 503. Form 4868    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Form 4868 You may be able to claim a credit for them on your 2014 return. Form 4868 Expenses reimbursed. Form 4868   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Form 4868 Example. Form 4868 You paid work-related expenses of $3,000. Form 4868 You are reimbursed $2,000 by a state social services agency. Form 4868 You can use only $1,000 to figure your credit. Form 4868 Medical expenses. Form 4868   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Form 4868 You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Form 4868   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Form 4868 However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Form 4868    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Form 4868 Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Form 4868 See Reduced Dollar Limit , later. Form 4868 But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Form 4868 Dependent care benefits. Form 4868   Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Form 4868 Your salary may have been reduced to pay for these benefits. Form 4868 If you received benefits as an employee, they should be shown in box 10 of your Form W-2. Form 4868 See Statement for employee , later. Form 4868 Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Form 4868 Enter the amount of these benefits on Form 2441, Part III, line 12. Form 4868 Exclusion or deduction. Form 4868   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Form 4868 Your employer can tell you whether your benefit plan qualifies. Form 4868 To claim the exclusion, you must complete Part III of Form 2441. Form 4868 You cannot use Form 1040EZ. Form 4868   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Form 4868 Therefore, you would not get an exclusion from wages. Form 4868 Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Form 4868 To claim the deduction, you must use Form 2441. Form 4868   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Form 4868 The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Form 4868 See Earned Income Limit, later. Form 4868    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Form 4868 Statement for employee. Form 4868   Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Form 4868 Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Form 4868 Effect of exclusion on credit. Form 4868   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Form 4868 Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Form 4868 Earned income is defined under Earned Income Test , earlier. Form 4868 For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Form 4868 Separated spouse. Form 4868   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test , earlier), you are not considered married for purposes of the earned income limit. Form 4868 Use only your income in figuring the earned income limit. Form 4868 Surviving spouse. Form 4868   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Form 4868 Community property laws. Form 4868   You should disregard community property laws when you figure earned income for this credit. Form 4868 You or your spouse is a student or not able to care for self. Form 4868   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Form 4868 His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Form 4868 Spouse works. Form 4868   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Form 4868 Spouse qualifies for part of month. Form 4868    If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Form 4868 You are a student or not able to care for self. Form 4868   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. Form 4868 For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Form 4868 If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Form 4868 Both spouses qualify. Form 4868   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Form 4868 Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Form 4868 This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Form 4868 If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Form 4868 This $6,000 limit does not need to be divided equally among them. Form 4868 For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Form 4868 Yearly limit. Form 4868   The dollar limit is a yearly limit. Form 4868 The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Form 4868 Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Form 4868 Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Form 4868 Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Form 4868 Your reduced dollar limit is figured on Form 2441, Part III. Form 4868 See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. Form 4868 Example 1. Form 4868 George is a widower with one child and earns $24,000 a year. Form 4868 He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Form 4868 His employer pays an additional $1,000 under a dependent care benefit plan. Form 4868 This $1,000 is excluded from George's income. Form 4868 Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Form 4868 This is because his dollar limit is reduced as shown next. Form 4868   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Form 4868 Randall is married and both he and his wife are employed. Form 4868 Each has earned income in excess of $6,000. Form 4868 They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Form 4868 Randall's work-related expenses are $6,000 for the year. Form 4868 Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Form 4868 Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Form 4868 Although the dollar limit for his work- related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Form 4868 This is because his dollar limit is reduced as shown next. Form 4868   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Form 4868 This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. Form 4868 The following table shows the percentage to use based on adjusted gross income. Form 4868   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. Form 4868 You cannot claim the credit on Form 1040EZ. Form 4868 Form 1040 or 1040A. Form 4868   You must complete Form 2441 and attach it to your Form 1040 or 1040A. Form 4868 Enter the credit on Form 1040, line 48, or Form 1040A, line 29. Form 4868 Limit on credit. Form 4868   The amount of credit you can claim is generally limited to the amount of your tax. Form 4868 For more information, see the Instructions for Form 2441. Form 4868 Tax credit not refundable. Form 4868   You cannot get a refund for any part of the credit that is more than this limit. Form 4868 Recordkeeping. Form 4868 You should keep records of your work-related expenses. Form 4868 Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. Form 4868 Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . Form 4868 Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Form 4868 If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Form 4868 If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Form 4868 Self-employed persons who are in business for themselves are not household employees. Form 4868 Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Form 4868 If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Form 4868 This control could include providing rules of conduct and appearance and requiring regular reports. Form 4868 In this case, you do not have to pay employment taxes. Form 4868 But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Form 4868 If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Form 4868 Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Form 4868 Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Form 4868 Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Form 4868 For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Form 4868 State employment tax. Form 4868   You may also have to pay state unemployment tax. Form 4868 Contact your state unemployment tax office for information. Form 4868 You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. Form 4868 For a list of state unemployment tax agencies, visit the U. Form 4868 S. Form 4868 Department of Labor's website. Form 4868 A link to that website is in Publication 926, or you can find it with an online search. Form 4868 Prev  Up  Next   Home   More Online Publications
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Brief History of IRS

Origin
The roots of IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of commissioner of Internal Revenue and enacted an income tax to pay war expenses. The income tax was repealed 10 years later. Congress revived the income tax in 1894, but the Supreme Court ruled it unconstitutional the following year.

16th Amendment
In 1913, Wyoming ratified the 16th Amendment, providing the three-quarter majority of states necessary to amend the Constitution. The 16th Amendment gave Congress the authority to enact an income tax. That same year, the first Form 1040 appeared after Congress levied a 1 percent tax on net personal incomes above $3,000 with a 6 percent surtax on incomes of more than $500,000.

In 1918, during World War I, the top rate of the income tax rose to 77 percent to help finance the war effort. It dropped sharply in the post-war years, down to 24 percent in 1929, and rose again during the Depression. During World War II, Congress introduced payroll withholding and quarterly tax payments.

A New Name
In the 50s, the agency was reorganized to replace a patronage system with career, professional employees. The Bureau of Internal Revenue name was changed to the Internal Revenue Service. Only the IRS commissioner and chief counsel are selected by the president and confirmed by the Senate.

Today’s IRS Organization
The IRS Restructuring and Reform Act of 1998 prompted the most comprehensive reorganization and modernization of IRS in nearly half a century. The IRS reorganized itself to closely resemble the private sector model of organizing around customers with similar needs.

Page Last Reviewed or Updated: 03-Dec-2013

The Form 4868

Form 4868 16. Form 4868   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Form 4868 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. Form 4868 Free help with your tax return. Form 4868   Free help in preparing your return is available nationwide from IRS-certified volunteers. Form 4868 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Form 4868 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Form 4868 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. Form 4868 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Form 4868 To find the nearest VITA or TCE site, visit IRS. Form 4868 gov or call 1-800-906-9887. Form 4868   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 4868 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Form 4868 aarp. Form 4868 org/money/taxaide or call 1-888-227-7669. Form 4868   For more information on these programs, go to IRS. Form 4868 gov and enter “VITA” in the search box. Form 4868 Internet. Form 4868 IRS. Form 4868 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Form 4868 Apply for an Employer Identification Number (EIN). Form 4868 Go to IRS. Form 4868 gov and enter Apply for an EIN in the search box. Form 4868 Request an Electronic Filing PIN by going to IRS. Form 4868 gov and entering Electronic Filing PIN in the search box. Form 4868 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Form 4868 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. Form 4868 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. Form 4868 Checking the status of your amended return. Form 4868 Go to IRS. Form 4868 gov and enter Where's My Amended Return in the search box. Form 4868 Download forms, instructions, and publications, including some accessible versions. Form 4868 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Form 4868 gov or IRS2Go. Form 4868 Tax return and tax account transcripts are generally available for the current year and past three years. Form 4868 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Form 4868 gov. Form 4868 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. Form 4868 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Form 4868 gov. Form 4868 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Form 4868 gov or IRS2Go. Form 4868 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Form 4868 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Form 4868 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Form 4868 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Form 4868 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Form 4868 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Form 4868 gov. Form 4868 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. Form 4868 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Form 4868 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Form 4868 AARP offers the Tax-Aide counseling program as part of the TCE program. Form 4868 Visit AARP's website to find the nearest Tax-Aide location. Form 4868 Research your tax questions. Form 4868 Search publications and instructions by topic or keyword. Form 4868 Read the Internal Revenue Code, regulations, or other official guidance. Form 4868 Read Internal Revenue Bulletins. Form 4868 Sign up to receive local and national tax news by email. Form 4868 Phone. Form 4868 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Form 4868 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Form 4868 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. Form 4868 Call to locate the nearest volunteer help site, 1-800-906-9887. Form 4868 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. Form 4868 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Form 4868 Most VITA and TCE sites offer free electronic filing. Form 4868 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Form 4868 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Form 4868 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Form 4868 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Form 4868 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. Form 4868 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. Form 4868 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 4868 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Form 4868 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Form 4868 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). Form 4868 You should receive your order within 10 business days. Form 4868 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Form 4868 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Form 4868 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Form 4868 Call to ask tax questions, 1-800-829-1040. Form 4868 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Form 4868 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Form 4868 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Form 4868 gsa. Form 4868 gov/fedrelay. Form 4868 Walk-in. Form 4868 You can find a selection of forms, publications and services — in-person, face-to-face. Form 4868 Products. Form 4868 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 4868 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Form 4868 Services. Form 4868 You can walk in to your local TAC most business days for personal, face-to-face tax help. Form 4868 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Form 4868 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. Form 4868 No appointment is necessary—just walk in. Form 4868 Before visiting, check www. Form 4868 irs. Form 4868 gov/localcontacts for hours of operation and services provided. Form 4868 Mail. Form 4868 You can send your order for forms, instructions, and publications to the address below. Form 4868 You should receive a response within 10 business days after your request is received. Form 4868  Internal Revenue Service 1201 N. Form 4868 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Form 4868   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 4868 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Form 4868 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Form 4868 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. Form 4868 You face (or your business is facing) an immediate threat of adverse action. Form 4868 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Form 4868   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. Form 4868 Here's why we can help: TAS is an independent organization within the IRS. Form 4868 Our advocates know how to work with the IRS. Form 4868 Our services are free and tailored to meet your needs. Form 4868 We have offices in every state, the District of Columbia, and Puerto Rico. Form 4868 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. Form 4868 irs. Form 4868 gov/advocate, or call us toll-free at 1-877-777-4778. Form 4868 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Form 4868 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Form 4868 irs. Form 4868 gov/sams. Form 4868 Low Income Taxpayer Clinics. Form 4868   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. Form 4868 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Form 4868 Visit www. Form 4868 TaxpayerAdvocate. Form 4868 irs. Form 4868 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Form 4868 Prev  Up  Next   Home   More Online Publications