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Free State Taxes Efile

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Free State Taxes Efile

Free state taxes efile Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Free state taxes efile It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Free state taxes efile The maximum amount you can claim for the credit is $1,000 for each qualifying child. Free state taxes efile Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Free state taxes efile S. Free state taxes efile citizen, a U. Free state taxes efile S. Free state taxes efile national, or a U. Free state taxes efile S. Free state taxes efile resident alien. Free state taxes efile For more information, see Publication 519, U. Free state taxes efile S. Free state taxes efile Tax Guide for Aliens. Free state taxes efile If the child was adopted, see Adopted child , later. Free state taxes efile For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Free state taxes efile Example. Free state taxes efile Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Free state taxes efile Because he is not a U. Free state taxes efile S. Free state taxes efile citizen, U. Free state taxes efile S. Free state taxes efile national, or U. Free state taxes efile S. Free state taxes efile resident alien, he is not a qualifying child for the child tax credit. Free state taxes efile Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Free state taxes efile   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Free state taxes efile   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Free state taxes efile To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Free state taxes efile For more information about the substantial presence test, see Publication 519, U. Free state taxes efile S. Free state taxes efile Tax Guide for Aliens. Free state taxes efile Adopted child. Free state taxes efile   An adopted child is always treated as your own child. Free state taxes efile An adopted child includes a child lawfully placed with you for legal adoption. Free state taxes efile   If you are a U. Free state taxes efile S. Free state taxes efile citizen or U. Free state taxes efile S. Free state taxes efile national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Free state taxes efile Exceptions to time lived with you. Free state taxes efile    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Free state taxes efile Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Free state taxes efile   There are also exceptions for kidnapped children and children of divorced or separated parents. Free state taxes efile For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Free state taxes efile Qualifying child of more than one person. Free state taxes efile   A special rule applies if your qualifying child is the qualifying child of more than one person. Free state taxes efile For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Free state taxes efile Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Free state taxes efile The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Free state taxes efile If this amount is zero, you cannot take this credit because there is no tax to reduce. Free state taxes efile But you may be able to take the additional child tax credit. Free state taxes efile See Additional Child Tax Credit, later. Free state taxes efile Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Free state taxes efile Married filing jointly – $110,000. Free state taxes efile Single, head of household, or qualifying widow(er) – $75,000. Free state taxes efile Married filing separately – $55,000. Free state taxes efile Modified AGI. Free state taxes efile   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Free state taxes efile Any amount excluded from income because of the exclusion of income from Puerto Rico. Free state taxes efile On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Free state taxes efile ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Free state taxes efile Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Free state taxes efile Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Free state taxes efile Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Free state taxes efile   If you do not have any of the above, your modified AGI is the same as your AGI. Free state taxes efile AGI. Free state taxes efile   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Free state taxes efile Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Free state taxes efile You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Free state taxes efile You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Free state taxes efile Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Free state taxes efile Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Free state taxes efile Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Free state taxes efile For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Free state taxes efile Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Free state taxes efile The additional child tax credit may give you a refund even if you do not owe any tax. Free state taxes efile How to claim the additional child tax credit. Free state taxes efile   To claim the additional child tax credit, follow the steps below. Free state taxes efile Make sure you figured the amount, if any, of your child tax credit. Free state taxes efile If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Free state taxes efile If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Free state taxes efile Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Free state taxes efile Please click the link to view the image. Free state taxes efile Child tax worksheet - page 1. Free state taxes efile Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Free state taxes efile Please click the link to view the image. Free state taxes efile Child tax worksheet - page 2. Free state taxes efile Line 11 Worksheet This image is too large to be displayed in the current screen. Free state taxes efile Please click the link to view the image. Free state taxes efile Line 11 worksheet - page 1. Free state taxes efile Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Free state taxes efile Please click the link to view the image. Free state taxes efile Line 11 worksheet - page 2. Free state taxes efile 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Free state taxes efile  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Free state taxes efile  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Free state taxes efile     1. Free state taxes efile a. Free state taxes efile Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Free state taxes efile     b. Free state taxes efile Enter the amount of any nontaxable combat pay received. Free state taxes efile Also enter this amount on Schedule 8812, line 4b. Free state taxes efile This amount should be shown in Form(s) W-2, box 12, with code Q. Free state taxes efile 1b. Free state taxes efile       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Free state taxes efile Otherwise, skip lines 2a through 2e and go to line 3. Free state taxes efile     2. Free state taxes efile a. Free state taxes efile Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Free state taxes efile     b. Free state taxes efile Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Free state taxes efile * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Free state taxes efile Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Free state taxes efile Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Free state taxes efile     c. Free state taxes efile Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Free state taxes efile * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Free state taxes efile Do not include on this line any amounts exempt from self-employment tax 2c. Free state taxes efile         d. Free state taxes efile If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Free state taxes efile Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Free state taxes efile         e. Free state taxes efile If line 2c is a profit, enter the smaller of line 2c or line 2d. Free state taxes efile If line 2c is a (loss), enter the (loss) from line 2c. Free state taxes efile 2e. Free state taxes efile   3. Free state taxes efile Combine lines 1a, 1b, 2a, 2b, and 2e. Free state taxes efile If zero or less, stop. Free state taxes efile Do not complete the rest of this worksheet. Free state taxes efile Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Free state taxes efile   4. Free state taxes efile Enter any amount included on line 1a that is:               a. Free state taxes efile A scholarship or fellowship grant not reported on Form W-2 4a. Free state taxes efile         b. Free state taxes efile For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Free state taxes efile         c. Free state taxes efile A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Free state taxes efile This amount may be shown in box 11 of your Form W-2. Free state taxes efile If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Free state taxes efile 4c. Free state taxes efile       5. Free state taxes efile a. Free state taxes efile Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Free state taxes efile Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Free state taxes efile             b. Free state taxes efile Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Free state taxes efile 5b. Free state taxes efile             c. Free state taxes efile Subtract line 5b from line 5a 5c. Free state taxes efile       6. Free state taxes efile Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Free state taxes efile       7. Free state taxes efile Add lines 4a through 4c, 5c, and 6 7. Free state taxes efile   8. Free state taxes efile Subtract line 7 from line 3 8. Free state taxes efile       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Free state taxes efile If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Free state taxes efile     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Free state taxes efile Put your name and social security number on Schedule SE and attach it to your return. Free state taxes efile                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Free state taxes efile  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Free state taxes efile               1. Free state taxes efile a. Free state taxes efile Enter the amount from Form 1040A, line 7 1a. Free state taxes efile         b. Free state taxes efile Enter the amount of any nontaxable combat pay received. Free state taxes efile Also enter this amount on Schedule 8812, line 4b. Free state taxes efile This amount should be shown in Form(s) W-2, box 12, with code Q. Free state taxes efile 1b. Free state taxes efile         c. Free state taxes efile Add lines 1a and 1b. Free state taxes efile     1c. Free state taxes efile   2. Free state taxes efile Enter any amount included on line 1a that is:           a. Free state taxes efile A scholarship or fellowship grant not reported on Form W-2 2a. Free state taxes efile         b. Free state taxes efile For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Free state taxes efile         c. Free state taxes efile A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Free state taxes efile This amount may be shown in box 11 of your Form W-2. Free state taxes efile If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Free state taxes efile       3. Free state taxes efile Add lines 2a through 2c 3. Free state taxes efile   4. Free state taxes efile Subtract line 3 from line 1c. Free state taxes efile Enter the result here and on line 2 of the Line 11 Worksheet 4. Free state taxes efile                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Free state taxes efile Social security tax, Medicare tax, and Additional Medicare Tax on wages. Free state taxes efile 1. Free state taxes efile Enter the social security tax withheld (Form(s) W-2, box 4) 1. Free state taxes efile   2. Free state taxes efile Enter the Medicare tax withheld (Form(s) W-2, box 6). Free state taxes efile Box 6 includes any Additional Medicare Tax 2. Free state taxes efile   3. Free state taxes efile Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Free state taxes efile   4. Free state taxes efile Add lines 1, 2, and 3 4. Free state taxes efile   5. Free state taxes efile Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Free state taxes efile   6. Free state taxes efile Subtract line 5 from line 4 6. Free state taxes efile   Additional Medicare Tax on Self-Employment Income. Free state taxes efile 7. Free state taxes efile Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Free state taxes efile   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Free state taxes efile Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Free state taxes efile Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Free state taxes efile 8. Free state taxes efile Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Free state taxes efile   9. Free state taxes efile Enter the Medicare tax (Form(s) W-2, box 14) 9. Free state taxes efile   10. Free state taxes efile Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Free state taxes efile Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Free state taxes efile   11. Free state taxes efile Add lines 8, 9, and 10 11. Free state taxes efile   12. Free state taxes efile Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Free state taxes efile   13. Free state taxes efile Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Free state taxes efile   14. Free state taxes efile Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Free state taxes efile Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Free state taxes efile   15. Free state taxes efile Add lines 12, 13, and 14 15. Free state taxes efile   Line 6 amount 16. Free state taxes efile Add lines 6, 7, 11, and 15. Free state taxes efile Enter here and on line 6 of the Line 11 Worksheet. Free state taxes efile 16. Free state taxes efile   Paperwork Reduction Act Notice. Free state taxes efile   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Free state taxes efile You are required to give us the information if requested. Free state taxes efile We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Free state taxes efile   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Free state taxes efile Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Free state taxes efile Generally, tax returns and return information are confidential, as required by section 6103. Free state taxes efile   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Free state taxes efile For the estimated averages, see the instructions for your income tax return. Free state taxes efile   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Free state taxes efile See Comments and suggestions , earlier. Free state taxes efile How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free state taxes efile Free help with your tax return. Free state taxes efile   You can get free help preparing your return nationwide from IRS-certified volunteers. Free state taxes efile The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free state taxes efile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free state taxes efile 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 state taxes efile In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free state taxes efile To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free state taxes efile gov, download the IRS2Go app, or call 1-800-906-9887. Free state taxes efile   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state taxes efile To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state taxes efile aarp. Free state taxes efile org/money/taxaide or call 1-888-227-7669. Free state taxes efile For more information on these programs, go to IRS. Free state taxes efile gov and enter “VITA” in the search box. Free state taxes efile Internet. Free state taxes efile    IRS. Free state taxes efile gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free state taxes efile Download the free IRS2Go app from the iTunes app store or from Google Play. Free state taxes efile Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free state taxes efile Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free state taxes efile gov or download the IRS2Go app and select the Refund Status option. Free state taxes efile The IRS issues more than 9 out of 10 refunds in less than 21 days. Free state taxes efile Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free state taxes efile You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state taxes efile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free state taxes efile Use the Interactive Tax Assistant (ITA) to research your tax questions. Free state taxes efile No need to wait on the phone or stand in line. Free state taxes efile The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free state taxes efile When you reach the response screen, you can print the entire interview and the final response for your records. Free state taxes efile New subject areas are added on a regular basis. Free state taxes efile  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free state taxes efile gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free state taxes efile You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free state taxes efile The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free state taxes efile When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free state taxes efile Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free state taxes efile You can also ask the IRS to mail a return or an account transcript to you. Free state taxes efile Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free state taxes efile gov or by calling 1-800-908-9946. Free state taxes efile Tax return and tax account transcripts are generally available for the current year and the past three years. Free state taxes efile Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free state taxes efile Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free state taxes efile If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free state taxes efile Check the status of your amended return using Where's My Amended Return? Go to IRS. Free state taxes efile gov and enter Where's My Amended Return? in the search box. Free state taxes efile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free state taxes efile It can take up to 3 weeks from the date you mailed it to show up in our system. Free state taxes efile Make a payment using one of several safe and convenient electronic payment options available on IRS. Free state taxes efile gov. Free state taxes efile Select the Payment tab on the front page of IRS. Free state taxes efile gov for more information. Free state taxes efile Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free state taxes efile Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state taxes efile gov. Free state taxes efile 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 state taxes efile Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state taxes efile gov. Free state taxes efile Request an Electronic Filing PIN by going to IRS. Free state taxes efile gov and entering Electronic Filing PIN in the search box. Free state taxes efile Download forms, instructions and publications, including accessible versions for people with disabilities. Free state taxes efile Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free state taxes efile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free state taxes efile An employee can answer questions about your tax account or help you set up a payment plan. Free state taxes efile Before you visit, check the Office Locator on IRS. Free state taxes efile gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free state taxes efile If you have a special need, such as a disability, you can request an appointment. Free state taxes efile Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state taxes efile Apply for an Employer Identification Number (EIN). Free state taxes efile Go to IRS. Free state taxes efile gov and enter Apply for an EIN in the search box. Free state taxes efile Read the Internal Revenue Code, regulations, or other official guidance. Free state taxes efile Read Internal Revenue Bulletins. Free state taxes efile Sign up to receive local and national tax news and more by email. Free state taxes efile Just click on “subscriptions” above the search box on IRS. Free state taxes efile gov and choose from a variety of options. Free state taxes efile    Phone. Free state taxes efile You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state taxes efile Download the free IRS2Go app from the iTunes app store or from Google Play. Free state taxes efile Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free state taxes efile gov, or download the IRS2Go app. Free state taxes efile Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state taxes efile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free state taxes efile Most VITA and TCE sites offer free electronic filing. Free state taxes efile Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state taxes efile Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state taxes efile Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free state taxes efile If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state taxes efile The IRS issues more than 9 out of 10 refunds in less than 21 days. Free state taxes efile Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state taxes efile Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free state taxes efile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free state taxes efile Note, the above information is for our automated hotline. Free state taxes efile Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free state taxes efile Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state taxes efile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free state taxes efile It can take up to 3 weeks from the date you mailed it to show up in our system. Free state taxes efile Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free state taxes efile You should receive your order within 10 business days. Free state taxes efile Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free state taxes efile If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free state taxes efile Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state taxes efile The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state taxes efile These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free state taxes efile    Walk-in. Free state taxes efile You can find a selection of forms, publications and services — in-person. Free state taxes efile Products. Free state taxes efile You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state taxes efile Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state taxes efile Services. Free state taxes efile You can walk in to your local TAC for face-to-face tax help. Free state taxes efile An employee can answer questions about your tax account or help you set up a payment plan. Free state taxes efile Before visiting, use the Office Locator tool on IRS. Free state taxes efile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free state taxes efile    Mail. Free state taxes efile You can send your order for forms, instructions, and publications to the address below. Free state taxes efile You should receive a response within 10 business days after your request is received. Free state taxes efile Internal Revenue Service 1201 N. Free state taxes efile Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free state taxes efile The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state taxes efile Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state taxes efile   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free state taxes efile 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 state taxes efile You face (or your business is facing) an immediate threat of adverse action. Free state taxes efile You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state taxes efile   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 state taxes efile Here's why we can help: TAS is an independent organization within the IRS. Free state taxes efile Our advocates know how to work with the IRS. Free state taxes efile Our services are free and tailored to meet your needs. Free state taxes efile We have offices in every state, the District of Columbia, and Puerto Rico. Free state taxes efile   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free state taxes efile   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state taxes efile If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free state taxes efile Low Income Taxpayer Clinics 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 state taxes efile Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state taxes efile Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state taxes efile Prev  Up  Next   Home   More Online Publications
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Free state taxes efile 6. Free state taxes efile   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Free state taxes efile Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Free state taxes efile Declaración final. Free state taxes efile Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. Free state taxes efile Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. Free state taxes efile Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. Free state taxes efile El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. Free state taxes efile La declaración correcta de los ingresos de propinas no es difícil. Free state taxes efile Usted tiene que completar tres pasos: Mantener un registro diario de propinas. Free state taxes efile Declarar sus propinas a su empleador. Free state taxes efile Declarar todas sus propinas en su declaración de impuestos. Free state taxes efile  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. Free state taxes efile Este capítulo también le mostrará cómo tratar las propinas asignadas. Free state taxes efile Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. Free state taxes efile Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. Free state taxes efile Cómo mantener un registro diario de propinas. Free state taxes efile   Hay dos maneras de mantener un registro diario de propinas. Free state taxes efile Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. Free state taxes efile Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. Free state taxes efile Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. Free state taxes efile Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. Free state taxes efile    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). Free state taxes efile Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Free state taxes efile Asimismo, la Publicación 1244-PR está disponible en el sitio web www. Free state taxes efile irs. Free state taxes efile gov/pub/irs-pdf/p1244pr. Free state taxes efile pdf. Free state taxes efile La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. Free state taxes efile Cada día, anote la información solicitada en el formulario. Free state taxes efile   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. Free state taxes efile Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. Free state taxes efile   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. Free state taxes efile Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. Free state taxes efile Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. Free state taxes efile El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. Free state taxes efile La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. Free state taxes efile Registro electrónico de propinas. Free state taxes efile   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. Free state taxes efile En tal caso, tiene que recibir y guardar una copia en papel de este registro. Free state taxes efile Cargos por servicios. Free state taxes efile   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. Free state taxes efile Los cargos de este tipo son parte de su salario, no son propinas. Free state taxes efile Vea los ejemplos que se presentan a continuación. Free state taxes efile Ejemplo 1. Free state taxes efile El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. Free state taxes efile Juanita forma parte de un grupo de 8 personas. Free state taxes efile Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. Free state taxes efile Dicho monto se incluye en el total de la cuenta. Free state taxes efile Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. Free state taxes efile No anote el cargo del 18% en su registro de propinas. Free state taxes efile Los cargos por servicios que se le paguen son considerados salarios y no propinas. Free state taxes efile Ejemplo 2. Free state taxes efile El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. Free state taxes efile En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. Free state taxes efile Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. Free state taxes efile Cerciórese de incluir esta cantidad en su registro de propinas. Free state taxes efile Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). Free state taxes efile Propinas que tiene que declarar a su empleador. Free state taxes efile   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. Free state taxes efile   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. Free state taxes efile   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. Free state taxes efile No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. Free state taxes efile Sin embargo, tiene que declarar las propinas que reciba de otros empleados. Free state taxes efile    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. Free state taxes efile No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. Free state taxes efile Cómo se declaran las propinas. Free state taxes efile    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). Free state taxes efile Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. Free state taxes efile Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Free state taxes efile   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. Free state taxes efile El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). Free state taxes efile El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. Free state taxes efile El total de propinas que se tienen que declarar para ese período. Free state taxes efile Usted tiene que firmar y fechar el informe. Free state taxes efile Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. Free state taxes efile   Su empleador puede requerirle que declare sus propinas más de una vez al mes. Free state taxes efile Sin embargo, el informe no puede abarcar un período mayor de un mes natural. Free state taxes efile Informe electrónico de propinas. Free state taxes efile   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. Free state taxes efile Cuándo debe declarar las propinas. Free state taxes efile   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. Free state taxes efile Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. Free state taxes efile Ejemplo. Free state taxes efile Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. Free state taxes efile Declaración final. Free state taxes efile   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. Free state taxes efile Multa por no declarar las propinas. Free state taxes efile   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. Free state taxes efile (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). Free state taxes efile La cantidad de la multa que se impone es adicional a los impuestos que adeude. Free state taxes efile   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. Free state taxes efile Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. Free state taxes efile Entrega de dinero al empleador para el pago de los impuestos. Free state taxes efile   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. Free state taxes efile Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. Free state taxes efile   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. Free state taxes efile Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. Free state taxes efile Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. Free state taxes efile    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. Free state taxes efile Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. Free state taxes efile Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. Free state taxes efile    Impuestos no recaudados. Free state taxes efile Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. Free state taxes efile Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. Free state taxes efile Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. Free state taxes efile Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. Free state taxes efile    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. Free state taxes efile Qué propinas se tienen que declarar. Free state taxes efile   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. Free state taxes efile Incluya las que recibió en efectivo y las que no fueron en efectivo. Free state taxes efile Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Free state taxes efile Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Free state taxes efile    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . Free state taxes efile    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . Free state taxes efile   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. Free state taxes efile El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. Free state taxes efile Ejemplo. Free state taxes efile Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. Free state taxes efile Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. Free state taxes efile Al Sr. Free state taxes efile Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. Free state taxes efile El Formulario W-2 que el Sr. Free state taxes efile Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. Free state taxes efile El Sr. Free state taxes efile Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. Free state taxes efile Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. Free state taxes efile    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. Free state taxes efile Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. Free state taxes efile Para hacerlo, tiene que usar el Formulario 1040. Free state taxes efile (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Free state taxes efile    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. Free state taxes efile Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. Free state taxes efile Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. Free state taxes efile    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. Free state taxes efile Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. Free state taxes efile Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. Free state taxes efile   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. Free state taxes efile Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. Free state taxes efile   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). Free state taxes efile Tiene que declarar estas cantidades como impuesto adicional en su declaración. Free state taxes efile A diferencia de la parte no recaudada del impuesto regular al Medicare (1. Free state taxes efile 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. Free state taxes efile    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. Free state taxes efile Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. Free state taxes efile Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. Free state taxes efile (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Free state taxes efile Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. Free state taxes efile Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. Free state taxes efile Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. Free state taxes efile ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. Free state taxes efile Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. Free state taxes efile De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. Free state taxes efile ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). Free state taxes efile Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. Free state taxes efile Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. Free state taxes efile ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. Free state taxes efile Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Free state taxes efile Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Free state taxes efile Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. Free state taxes efile   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. Free state taxes efile Cómo declarar las propinas asignadas. Free state taxes efile   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. Free state taxes efile (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). Free state taxes efile    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. Free state taxes efile Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. Free state taxes efile Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. Free state taxes efile Prev  Up  Next   Home   More Online Publications