File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free H&r Block Tax

1040 Ez Tax Form 20112010 1040ezSearch Hrblock ComTurbo Tax MilitaryIncome Tax 2012 Forms1040ez Tax FormHow To File 2011 Tax ReturnH R Block TaxForm 1040ez Instructions2010 Amended Tax Return InstructionsIncome Tax 1040ezFree 2011 Tax FormsFiling 2011 Tax Return In 2013Free Tax ProgramsWww Freetaxusa Com Taxes2011Filing Past Years TaxesTax Return MilitaryFile Past Years TaxesFile 2011 California State TaxesCan I Still File 2011 Taxes OnlineMyfreetaxI Need To File A 2011 Tax ReturnHow Do I Amend My 2013 Tax ReturnFile Free H&r BlockE File State TaxesIrs Tax Extension FormsIrs 2012 Tax Forms 1040ez1040 EzWww Njfastfile ComH&r Block Free File ReviewHow Do You Fill Out A 1040xFree State Tax Extension1040ez2012File 1040x Online FreePenalty For Filing Taxes LateFiling 2007 Federal TaxesIrs E File 2011Free State Tax Filing 2012I Need To File My 2012 Taxes1040

Free H&r Block Tax

Free h&r block tax 37. Free h&r block tax   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Free h&r block tax  The maximum adoption credit is $12,970 for 2013. Free h&r block tax See Adoption Credit . Free h&r block tax Plug-in electric vehicle credit. Free h&r block tax  This credit has expired. Free h&r block tax Credit for prior year minimum tax. Free h&r block tax  The refundable portion of the credit for prior year minimum tax has expired. Free h&r block tax Excess withholding of social security and railroad retirement tax. Free h&r block tax  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Free h&r block tax 2% of wages up to $113,700. Free h&r block tax If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Free h&r block tax See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Free h&r block tax Introduction This chapter discusses the following nonrefundable credits. Free h&r block tax Adoption credit. Free h&r block tax Alternative motor vehicle credit. Free h&r block tax Alternative fuel vehicle refueling property credit. Free h&r block tax Credit to holders of tax credit bonds. Free h&r block tax Foreign tax credit. Free h&r block tax Mortgage interest credit. Free h&r block tax Nonrefundable credit for prior year minimum tax. Free h&r block tax Plug-in electric drive motor vehicle credit. Free h&r block tax Residential energy credits. Free h&r block tax Retirement savings contributions credit. Free h&r block tax This chapter also discusses the following refundable credits. Free h&r block tax Credit for tax on undistributed capital gain. Free h&r block tax Health coverage tax credit. Free h&r block tax Credit for excess social security tax or railroad retirement tax withheld. Free h&r block tax Several other credits are discussed in other chapters in this publication. Free h&r block tax Child and dependent care credit (chapter 32). Free h&r block tax Credit for the elderly or the disabled (chapter 33). Free h&r block tax Child tax credit (chapter 34). Free h&r block tax Education credits (chapter 35). Free h&r block tax Earned income credit (chapter 36). Free h&r block tax Nonrefundable credits. Free h&r block tax   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Free h&r block tax These credits may reduce your tax to zero. Free h&r block tax If these credits are more than your tax, the excess is not refunded to you. Free h&r block tax Refundable credits. Free h&r block tax   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Free h&r block tax These credits are added to the federal income tax withheld and any estimated tax payments you made. Free h&r block tax If this total is more than your total tax, the excess will be refunded to you. Free h&r block tax Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Free h&r block tax However, if the total of these credits is more than your tax, the excess is not refunded to you. Free h&r block tax Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Free h&r block tax The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Free h&r block tax If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Free h&r block tax If your modified AGI is $234,580 or more, you cannot take the credit. Free h&r block tax Qualified adoption expenses. Free h&r block tax   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Free h&r block tax These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Free h&r block tax Nonqualified expenses. Free h&r block tax   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Free h&r block tax Eligible child. Free h&r block tax   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Free h&r block tax Child with special needs. Free h&r block tax   An eligible child is a child with special needs if all three of the following apply. Free h&r block tax The child was a citizen or resident of the United States (including U. Free h&r block tax S. Free h&r block tax possessions) at the time the adoption process began. Free h&r block tax A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Free h&r block tax The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Free h&r block tax Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Free h&r block tax When to take the credit. Free h&r block tax   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Free h&r block tax If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Free h&r block tax See the Instructions for Form 8839 for more specific information on when to take the credit. Free h&r block tax Foreign child. Free h&r block tax   If the child is not a U. Free h&r block tax S. Free h&r block tax citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Free h&r block tax You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Free h&r block tax How to take the credit. Free h&r block tax   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Free h&r block tax Include the credit in your total for Form 1040, line 53. Free h&r block tax Check box c and enter “8839” on the line next to that box. Free h&r block tax More information. Free h&r block tax   For more information, see the Instructions for Form 8839. Free h&r block tax Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Free h&r block tax Amount of credit. Free h&r block tax   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Free h&r block tax In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Free h&r block tax   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Free h&r block tax How to take the credit. Free h&r block tax   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Free h&r block tax Include the credit in your total for Form 1040, line 53. Free h&r block tax Check box c and enter “8910” on the line next to that box. Free h&r block tax More information. Free h&r block tax   For more information on the credit, see the Instructions for Form 8910. Free h&r block tax Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Free h&r block tax Qualified alternative fuel vehicle refueling property. Free h&r block tax   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Free h&r block tax To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Free h&r block tax To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Free h&r block tax   The following are alternative fuels. Free h&r block tax Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Free h&r block tax Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Free h&r block tax Electricity. Free h&r block tax Amount of the credit. Free h&r block tax   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Free h&r block tax For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Free h&r block tax How to take the credit. Free h&r block tax   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Free h&r block tax Include the credit in your total for Form 1040, line 53. Free h&r block tax Check box c and enter “8911” on the line next to that box. Free h&r block tax More information. Free h&r block tax   For more information on the credit, see the Form 8911 instructions. Free h&r block tax Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Free h&r block tax You may be able to take a credit if you are a holder of one of the following bonds. Free h&r block tax Clean renewable energy bonds (issued before 2010). Free h&r block tax New clean renewable energy bonds. Free h&r block tax Qualified energy conservation bonds. Free h&r block tax Qualified school construction bonds. Free h&r block tax Qualified zone academy bonds. Free h&r block tax Build America bonds. Free h&r block tax In some instances, an issuer may elect to receive a credit for interest paid on the bond. Free h&r block tax If the issuer makes this election, you cannot also claim a credit. Free h&r block tax Interest income. Free h&r block tax   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Free h&r block tax How to take the credit. Free h&r block tax   Complete Form 8912 and attach it to your Form 1040. Free h&r block tax Include the credit in your total for Form 1040, line 53. Free h&r block tax Check box c and enter “8912” on the line next to that box. Free h&r block tax More information. Free h&r block tax   For more information, see the Instructions for Form 8912. Free h&r block tax Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Free h&r block tax S. Free h&r block tax possession as a credit against your U. Free h&r block tax S. Free h&r block tax income tax. Free h&r block tax Or, you can deduct them as an itemized deduction (see chapter 22). Free h&r block tax You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Free h&r block tax S. Free h&r block tax tax under any of the following. Free h&r block tax Foreign earned income exclusion. Free h&r block tax Foreign housing exclusion. Free h&r block tax Income from Puerto Rico exempt from U. Free h&r block tax S. Free h&r block tax tax. Free h&r block tax Possession exclusion. Free h&r block tax Limit on the credit. Free h&r block tax   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Free h&r block tax S. Free h&r block tax tax liability (Form 1040, line 44), multiplied by a fraction. Free h&r block tax The numerator of the fraction is your taxable income from sources outside the United States. Free h&r block tax The denominator is your total taxable income from U. Free h&r block tax S. Free h&r block tax and foreign sources. Free h&r block tax See Publication 514 for more information. Free h&r block tax How to take the credit. Free h&r block tax   Complete Form 1116 and attach it to your Form 1040. Free h&r block tax Enter the credit on Form 1040, line 47. Free h&r block tax Exception. Free h&r block tax   You do not have to complete Form 1116 to take the credit if all of the following apply. Free h&r block tax All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Free h&r block tax If you had dividend income from shares of stock, you held those shares for at least 16 days. Free h&r block tax You are not filing Form 4563 or excluding income from sources within Puerto Rico. Free h&r block tax The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Free h&r block tax All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Free h&r block tax More information. Free h&r block tax   For more information on the credit and these requirements, see the Instructions for Form 1116. Free h&r block tax Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Free h&r block tax If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Free h&r block tax Who qualifies. Free h&r block tax   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Free h&r block tax Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Free h&r block tax Amount of credit. Free h&r block tax   Figure your credit on Form 8396. Free h&r block tax If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Free h&r block tax   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Free h&r block tax To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Free h&r block tax      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Free h&r block tax   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Free h&r block tax If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Free h&r block tax See Publication 530 for more information. Free h&r block tax Carryforward. Free h&r block tax   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Free h&r block tax If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Free h&r block tax   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Free h&r block tax How to take the credit. Free h&r block tax    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Free h&r block tax Be sure to include any credit carryforward from 2010, 2011, and 2012. Free h&r block tax   Include the credit in your total for Form 1040, line 53. Free h&r block tax Check box c and enter “8396” on the line next to that box. Free h&r block tax Reduced home mortgage interest deduction. Free h&r block tax   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Free h&r block tax You must do this even if part of that amount is to be carried forward to 2014. Free h&r block tax For more information about the home mortgage interest deduction, see chapter 23. Free h&r block tax Recapture of federal mortgage subsidy. Free h&r block tax   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Free h&r block tax The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Free h&r block tax See the Instructions for Form 8828 and chapter 15 for more information. Free h&r block tax More information. Free h&r block tax   For more information on the credit, see the Form 8396 instructions. Free h&r block tax Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Free h&r block tax If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Free h&r block tax This is called the alternative minimum tax. Free h&r block tax The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Free h&r block tax If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Free h&r block tax You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Free h&r block tax How to take the credit. Free h&r block tax    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Free h&r block tax Include the credit in your total for Form 1040, line 53, and check box b. Free h&r block tax You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Free h&r block tax More information. Free h&r block tax   For more information on the credit, see the Instructions for Form 8801. Free h&r block tax Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Free h&r block tax Qualified plug-in electric drive motor vehicle. Free h&r block tax   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Free h&r block tax Qualified two- or three-wheeled plug-in electric vehicle. Free h&r block tax   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Free h&r block tax 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Free h&r block tax Certification and other requirements. Free h&r block tax   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Free h&r block tax However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Free h&r block tax   The following requirements must also be met to qualify for the credit. Free h&r block tax You are the owner of the vehicle. Free h&r block tax If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Free h&r block tax You placed the vehicle in service during 2013. Free h&r block tax The vehicle is manufactured primarily for use on public streets, roads, and highways. Free h&r block tax The original use of the vehicle began with you. Free h&r block tax You acquired the vehicle for your use or to lease to others, and not for resale. Free h&r block tax In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Free h&r block tax You use the vehicle primarily in the United States. Free h&r block tax How to take the credit. Free h&r block tax   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Free h&r block tax Include the credit in your total for Form 1040, line 53. Free h&r block tax Check box c and enter “8936” on the line next to that box. Free h&r block tax More information. Free h&r block tax   For more information on the credit, see the Form 8936 instructions. Free h&r block tax Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Free h&r block tax Nonbusiness energy property credit. Free h&r block tax Residential energy efficient property credit. Free h&r block tax If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Free h&r block tax Nonbusiness energy property credit. Free h&r block tax   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Free h&r block tax   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Free h&r block tax    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Free h&r block tax   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Free h&r block tax Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Free h&r block tax Exterior window (including skylights). Free h&r block tax Exterior doors. Free h&r block tax Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Free h&r block tax   Residential energy property is any of the following. Free h&r block tax Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Free h&r block tax Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Free h&r block tax Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Free h&r block tax Residential energy efficient property credit. Free h&r block tax   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Free h&r block tax The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Free h&r block tax Basis reduction. Free h&r block tax   You must reduce the basis of your home by the amount of any credit allowed. Free h&r block tax How to take the credit. Free h&r block tax   Complete Form 5695 and attach it to your Form 1040. Free h&r block tax Enter the credit on Form 1040, line 52. Free h&r block tax More information. Free h&r block tax   For more information on these credits, see the Form 5695 instructions. Free h&r block tax Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Free h&r block tax However, you cannot take the credit if either of the following applies. Free h&r block tax The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Free h&r block tax The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Free h&r block tax Student. Free h&r block tax   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Free h&r block tax School. Free h&r block tax   A school includes a technical, trade, or mechanical school. Free h&r block tax It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Free h&r block tax How to take the credit. Free h&r block tax   Figure the credit on Form 8880. Free h&r block tax Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Free h&r block tax More information. Free h&r block tax   For more information on the credit, see the Form 8880 instructions. Free h&r block tax Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Free h&r block tax If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Free h&r block tax Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Free h&r block tax If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Free h&r block tax The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Free h&r block tax How to take the credit. Free h&r block tax   To take the credit, attach Copy B of Form 2439 to your Form 1040. Free h&r block tax Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Free h&r block tax More information. Free h&r block tax   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Free h&r block tax Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Free h&r block tax You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Free h&r block tax You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Free h&r block tax S. Free h&r block tax Treasury–HCTC. Free h&r block tax ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Free h&r block tax You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Free h&r block tax You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Free h&r block tax S. Free h&r block tax military health system (TRICARE). Free h&r block tax You were not imprisoned under federal, state, or local authority. Free h&r block tax Your employer did not pay 50% or more of the cost of coverage. Free h&r block tax You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Free h&r block tax But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Free h&r block tax If you meet all of these conditions, you may be able to take a credit of up to 72. Free h&r block tax 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Free h&r block tax You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Free h&r block tax The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Free h&r block tax You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Free h&r block tax If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Free h&r block tax TAA recipient. Free h&r block tax   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Free h&r block tax Example. Free h&r block tax You received a trade adjustment allowance for January 2013. Free h&r block tax You were an eligible TAA recipient on the first day of January and February. Free h&r block tax Alternative TAA recipient. Free h&r block tax   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Free h&r block tax Example. Free h&r block tax You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Free h&r block tax The program was established by the Department of Labor. Free h&r block tax You were an eligible alternative TAA recipient on the first day of October and November. Free h&r block tax RTAA recipient. Free h&r block tax   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Free h&r block tax PBGC pension recipient. Free h&r block tax   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Free h&r block tax You were age 55 or older on the first day of the month. Free h&r block tax You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Free h&r block tax If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Free h&r block tax How to take the credit. Free h&r block tax   To take the credit, complete Form 8885 and attach it to your Form 1040. Free h&r block tax Include your credit in the total for Form 1040, line 71, and check box c. Free h&r block tax   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Free h&r block tax For details, see Publication 502 or Form 8885. Free h&r block tax More information. Free h&r block tax   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Free h&r block tax Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Free h&r block tax If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Free h&r block tax If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Free h&r block tax If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Free h&r block tax 2% rate. Free h&r block tax You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Free h&r block tax For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Free h&r block tax 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Free h&r block tax 45%) or the Additional Medicare Tax rate (. Free h&r block tax 9%). Free h&r block tax The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Free h&r block tax Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Free h&r block tax 40 RRTA tier 2 $84,300 $3,709. Free h&r block tax 20 All wages are subject to Medicare tax withholding. Free h&r block tax   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Free h&r block tax Be sure to attach a copy of all of your W-2 forms. Free h&r block tax Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Free h&r block tax Employer's error. Free h&r block tax   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Free h&r block tax The employer should adjust the tax for you. Free h&r block tax If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Free h&r block tax Joint return. Free h&r block tax   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Free h&r block tax Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Free h&r block tax How to figure the credit if you did not work for a railroad. Free h&r block tax   If you did not work for a railroad during 2013, figure the credit as follows: 1. Free h&r block tax Add all social security tax withheld (but not more than $7,049. Free h&r block tax 40 for each employer). Free h&r block tax Enter the total here   2. Free h&r block tax Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Free h&r block tax Add lines 1 and 2. Free h&r block tax If $7,049. Free h&r block tax 40 or less, stop here. Free h&r block tax You cannot take  the credit   4. Free h&r block tax Social security tax limit 7,049. Free h&r block tax 40 5. Free h&r block tax Credit. Free h&r block tax Subtract line 4 from line 3. Free h&r block tax Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Free h&r block tax You are married and file a joint return with your spouse who had no gross income in 2013. Free h&r block tax During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Free h&r block tax Social security tax of $3,720 was withheld. Free h&r block tax You also worked for another employer in 2013 and earned $55,000 in wages. Free h&r block tax $3,410 of social security tax was withheld from these wages. Free h&r block tax Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Free h&r block tax 60 for the excess social security tax withheld. Free h&r block tax 1. Free h&r block tax Add all social security tax withheld (but not more than $7,049. Free h&r block tax 40 for each employer). Free h&r block tax Enter the total here $7,130. Free h&r block tax 00 2. Free h&r block tax Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Free h&r block tax Add lines 1 and 2. Free h&r block tax If $7,049. Free h&r block tax 40 or less, stop here. Free h&r block tax You cannot take the credit 7,130. Free h&r block tax 00 4. Free h&r block tax Social security tax limit 7,049. Free h&r block tax 40 5. Free h&r block tax Credit. Free h&r block tax Subtract line 4 from line 3. Free h&r block tax Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Free h&r block tax 60 How to figure the credit if you worked for a railroad. Free h&r block tax   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Free h&r block tax Add all social security and tier 1 RRTA tax withheld at the 6. Free h&r block tax 2% rate (but not more than $7,049. Free h&r block tax 40 for each employer). Free h&r block tax Enter the total here   2. Free h&r block tax Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Free h&r block tax Add lines 1 and 2. Free h&r block tax If $7,049. Free h&r block tax 40 or less, stop here. Free h&r block tax You cannot take  the credit   4. Free h&r block tax Social security and tier 1 RRTA  tax limit 7,049. Free h&r block tax 40 5. Free h&r block tax Credit. Free h&r block tax Subtract line 4 from line 3. Free h&r block tax Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Free h&r block tax   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Free h&r block tax More information. Free h&r block tax   For more information on the credit, see Publication 505. Free h&r block tax Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP32A Notice

Call us to request your refund check.


What you need to do

  • Call us at 1-800-829-0115 to request a replacement check.
  • If you have the expired check, please destroy it.

You may want to...

  • Call 1-800-TAX-FORM (1-800-829-3676) to order forms and publications.

Answers to Common Questions

When will I receive the replacement check?
After you call us, you should receive the replacement check within 30 days.

What do I need to do to get my refund through direct deposit next year?
When filing your tax return, complete the requested banking information in the "Refund" section of your tax form if you want to direct deposit the entire amount into one account. If you want to deposit into more than one account, you must file Form 8888, Direct Deposit of Refund to More Than One Account, with your return.

Can I request that you mail my refund check to an alternate address?
Refund checks are mailed only to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed.

I filed jointly, but my spouse and I are now divorced. Where will you send the refund? Can you send us two checks?
A refund check is mailed to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed. We will send one refund check listing both you and your spouse's names. If you wish to have the refund split and issued in two checks, you must return the uncashed refund check and a copy of your divorce decree showing how the refund is to be allocated.


Tips for next year

To receive your refund more quickly, consider requesting your refund through direct deposit. You can even request that your refund be distributed to separate accounts, such as checking, savings, or retirement accounts. To request this, use Form 8888, Direct Deposit of Refund to More Than One Account.

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

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 03-Mar-2014

The Free H&r Block Tax

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