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Free tax help 3. Free tax help   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. Free tax help How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. Free tax help However, in some cases you may have a gain that is not taxable or a loss that is not deductible. Free tax help This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. Free tax help Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. Free tax help What Is a Disposition of Property? A disposition of property includes the following transactions. Free tax help You sell property for cash or other property. Free tax help You exchange property for other property. Free tax help You receive money as a tenant for the cancellation of a lease. Free tax help You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. Free tax help You transfer property to satisfy a debt. Free tax help You abandon property. Free tax help Your bank or other financial institution forecloses on your mortgage or repossesses your property. Free tax help Your property is damaged, destroyed, or stolen, and you receive property or money in payment. Free tax help Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. Free tax help For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. Free tax help For details about other dispositions, see chapter 1 in Publication 544. Free tax help Nontaxable exchanges. Free tax help   Certain exchanges of property are not taxable. Free tax help This means any gain from the exchange is not recognized and you cannot deduct any loss. Free tax help Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. Free tax help Like-kind exchanges. Free tax help   A like-kind exchange is the exchange of property for the same kind of property. Free tax help It is the most common type of nontaxable exchange. Free tax help To be a like-kind exchange, the property traded and the property received must be both of the following. Free tax help Business or investment property. Free tax help Like property. Free tax help   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. Free tax help For more information about like-kind exchanges, see chapter 1 in Publication 544. Free tax help Installment sales. Free tax help   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. Free tax help If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. Free tax help   For more information about installment sales, see Publication 537, Installment Sales. Free tax help Sale of a business. Free tax help   The sale of a business usually is not a sale of one asset. Free tax help Instead, all the assets of the business are sold. Free tax help Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. Free tax help   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. Free tax help Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. Free tax help The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. Free tax help   For more information about the sale of a business, see chapter 2 of Publication 544. Free tax help How Do I Figure a Gain or Loss? Table 3-1. Free tax help How To Figure a Gain or Loss IF your. Free tax help . Free tax help . Free tax help THEN you have a. Free tax help . Free tax help . Free tax help Adjusted basis is more than the amount realized Loss. Free tax help Amount realized is more than the adjusted basis Gain. Free tax help Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. Free tax help You need to know these definitions to figure your gain or loss. Free tax help Basis. Free tax help   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. Free tax help However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. Free tax help For more information about basis, see Publication 551, Basis of Assets. Free tax help Adjusted basis. Free tax help   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. Free tax help In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. Free tax help Amount realized. Free tax help   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. Free tax help The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. Free tax help Fair market value. Free tax help   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Free tax help Amount recognized. Free tax help   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. Free tax help Recognized gains must be included in gross income. Free tax help Recognized losses are deductible from gross income. Free tax help However, a gain or loss realized from certain exchanges of property is not recognized. Free tax help See  Nontaxable exchanges, earlier. Free tax help Also, you cannot deduct a loss from the disposition of property held for personal use. Free tax help Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. Free tax help You must do this to figure your net capital gain or loss. Free tax help Generally, you will have a capital gain or loss if you dispose of a capital asset. Free tax help For the most part, everything you own and use for personal purposes or investment is a capital asset. Free tax help Certain property you use in your business is not a capital asset. Free tax help A gain or loss from a disposition of this property is an ordinary gain or loss. Free tax help However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. Free tax help These gains and losses are called section 1231 gains and losses. Free tax help For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. Free tax help Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. Free tax help Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. Free tax help The time you own property before disposing of it is called the holding period. Free tax help Table 3-2. Free tax help Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Free tax help . Free tax help . Free tax help THEN you have a. Free tax help . Free tax help . Free tax help 1 year or less Short-term capital gain or loss. Free tax help More than 1 year Long-term capital gain or loss. Free tax help For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. Free tax help Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. Free tax help The instructions for the forms explain how to fill them out. Free tax help Dispositions of business property and depreciable property. Free tax help   Use Form 4797. Free tax help If you have taxable gain, you may also have to use Schedule D (Form 1040). Free tax help Like-kind exchanges. Free tax help   Use Form 8824, Like-Kind Exchanges. Free tax help You may also have to use Form 4797 and Schedule D (Form 1040). Free tax help Installment sales. Free tax help   Use Form 6252, Installment Sale Income. Free tax help You may also have to use Form 4797 and Schedule D (Form 1040). Free tax help Casualties and thefts. Free tax help   Use Form 4684, Casualties and Thefts. Free tax help You may also have to use Form 4797. Free tax help Condemned property. Free tax help   Use Form 4797. Free tax help You may also have to use Schedule D (Form 1040). Free tax help Prev  Up  Next   Home   More Online Publications
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IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available.  Services are limited and not all services are available at every TAC office.  Services may vary from site to site. You can get these services on a walk-in, non-advance appointment basis.

City  Street Address  Days/Hours of Service  Telephone* 
Ogden  324 25th St.
Ogden, UT 84401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(801) 626-0753 
Provo  173 E. 100 North
Provo, UT 84606 

Monday-Friday - 9:00 a.m.-3:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(801) 377-6971 
Salt Lake City  50 S. 200 East
Salt Lake City, UT 84111 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(801) 799-6963 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service:  Call (801) 799-6958 in Salt Lake City or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. 

For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
50 South 200 East, MS 6610SLC
Salt Lake City, UT 84111

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free Tax Help

Free tax help Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Free tax help Filing options when no return is required. Free tax help What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Free tax help Claim for refund process. Free tax help How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Free tax help The worker is your employee if you can control not only what work is done, but how it is done. Free tax help If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Free tax help It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Free tax help Example. Free tax help You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Free tax help Betty follows your specific instructions about household and child care duties. Free tax help You provide the household equipment and supplies that Betty needs to do her work. Free tax help Betty is your household employee. Free tax help Household work. Free tax help   Household work is work done in or around your home. Free tax help Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Free tax help Workers who are not your employees. Free tax help   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Free tax help A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Free tax help   A worker who performs child care services for you in his or her home generally is not your employee. Free tax help   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Free tax help Example. Free tax help You made an agreement with John Peters to care for your lawn. Free tax help John runs a lawn care business and offers his services to the general public. Free tax help He provides his own tools and supplies, and he hires and pays any helpers he needs. Free tax help Neither John nor his helpers are your household employees. Free tax help More information. Free tax help   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Free tax help Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Free tax help When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Free tax help S. Free tax help Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free tax help No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Free tax help You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Free tax help Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Free tax help You should keep the completed Form I-9 in your own records. Free tax help Do not submit it to the IRS, the USCIS, or any other government or other entity. Free tax help The form must be kept available for review upon notice by an authorized U. Free tax help S. Free tax help Government official. Free tax help Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Free tax help Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Free tax help uscis. Free tax help gov. Free tax help If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Free tax help You also can visit the USCIS website at www. Free tax help uscis. Free tax help gov to get Form I-9. Free tax help For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Free tax help Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Free tax help To find out, read Table 1. Free tax help You do not need to withhold federal income tax from your household employee's wages. Free tax help But if your employee asks you to withhold it, you can. Free tax help See Do You Need To Withhold Federal Income Tax, later. Free tax help If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Free tax help If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Free tax help The rest of this publication does not apply to you. Free tax help State employment taxes. Free tax help   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Free tax help For a list of state unemployment tax agencies, visit the U. Free tax help S. Free tax help Department of Labor's website at www. Free tax help workforcesecurity. Free tax help doleta. Free tax help gov/unemploy/agencies. Free tax help asp. Free tax help You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free tax help    Table 1. Free tax help Do You Need To Pay Employment Taxes? IF you . Free tax help . Free tax help . Free tax help THEN you need to . Free tax help . Free tax help . Free tax help A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Free tax help Withhold and pay social security and Medicare taxes. Free tax help The taxes are 15. Free tax help 3%1 of cash wages. Free tax help Your employee's share is 7. Free tax help 65%1. Free tax help   (You can choose to pay it yourself and not withhold it. Free tax help ) Your share is 7. Free tax help 65%. Free tax help   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Free tax help B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Free tax help Pay federal unemployment tax. Free tax help The tax is 6% of cash wages. Free tax help Wages over $7,000 a year per employee are not taxed. Free tax help You also may owe state unemployment tax. Free tax help   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Free tax help 1In addition to withholding Medicare tax at 1. Free tax help 45%, you must withhold a 0. Free tax help 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax help You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free tax help Additional Medicare Tax is only imposed on the employee. Free tax help There is no employer share of Additional Medicare Tax. Free tax help All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free tax help Note. Free tax help If neither A nor B above applies, you do not need to pay any federal employment taxes. Free tax help But you may still need to pay state employment taxes. Free tax help Table 2. Free tax help Household Employer's Checklist You may need to do the following things when you have a household employee. Free tax help   When you hire a household employee: □ Find out if the person can legally work in the United States. Free tax help  □ Find out if you need to pay state taxes. Free tax help When you pay your household employee: □ Withhold social security and Medicare taxes. Free tax help  □ Withhold federal income tax. Free tax help  □ Decide how you will make tax payments. Free tax help  □ Keep records. Free tax help By February 2, 2015: □ Get an employer identification number (EIN). Free tax help  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Free tax help By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Free tax help By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Free tax help  If you do not have to file a return, file Schedule H by itself. Free tax help Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Free tax help The Medicare tax pays for hospital insurance. Free tax help Both you and your household employee may owe social security and Medicare taxes. Free tax help Your share is 7. Free tax help 65% (6. Free tax help 2% for social security tax and 1. Free tax help 45% for Medicare tax) of the employee's social security and Medicare wages. Free tax help Your employee's share is also 7. Free tax help 65% (6. Free tax help 2% for social security tax and 1. Free tax help 45% for Medicare tax). Free tax help In addition to withholding Medicare tax at 1. Free tax help 45%, you must withhold a 0. Free tax help 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax help You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free tax help Additional Medicare Tax is only imposed on the employee. Free tax help There is no employer share of Additional Medicare Tax. Free tax help All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free tax help For more information on Additional Medicare Tax, visit IRS. Free tax help gov and enter “Additional Medicare Tax” in the search box. Free tax help Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free tax help You are responsible for payment of your employee's share of the taxes as well as your own. Free tax help You can either withhold your employee's share from the employee's wages or pay it from your own funds. Free tax help If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Free tax help Pay the taxes as discussed under How Do You Make Tax Payments, later. Free tax help Also, see What Forms Must You File, later. Free tax help Social security and Medicare wages. Free tax help   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Free tax help   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Free tax help However, any noncash wages you pay do not count as social security and Medicare wages. Free tax help   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Free tax help Cash wages. Free tax help   Cash wages include wages you pay by check, money order, etc. Free tax help Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Free tax help However, cash you give your employee in place of these items is included in cash wages. Free tax help State disability payments treated as wages. Free tax help   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Free tax help For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Free tax help Wages not counted. Free tax help   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Free tax help Your spouse. Free tax help Your child who is under the age of 21. Free tax help Your parent. Free tax help Exception: Count these wages if both the following conditions apply. Free tax help Your parent cares for your child who is either of the following. Free tax help Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Free tax help Your marital status is one of the following. Free tax help You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Free tax help An employee who is under the age of 18 at any time during the year. Free tax help Exception: Count these wages if providing household services is the employee's principal occupation. Free tax help If the employee is a student, providing household services is not considered to be his or her principal occupation. Free tax help Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Free tax help Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Free tax help If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Free tax help A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free tax help If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Free tax help If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Free tax help See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Free tax help Withholding the employee's share. Free tax help   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Free tax help However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Free tax help   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Free tax help If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Free tax help   Withhold 7. Free tax help 65% (6. Free tax help 2% for social security tax and 1. Free tax help 45% for Medicare tax) from each payment of social security and Medicare wages. Free tax help Generally, you can use Table 3 to figure the proper amount to withhold. Free tax help You will pay the amount withheld to the IRS with your share of the taxes. Free tax help Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Free tax help Table 3. Free tax help Employee Social Security (6. Free tax help 2%) and Medicare (1. Free tax help 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Free tax help ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free tax help For example, on a wage payment of $180, the employee social security tax is $11. Free tax help 16 ($6. Free tax help 20 tax on $100 plus $4. Free tax help 96 on $80 wages). Free tax help The employee Medicare tax is $2. Free tax help 61 ($1. Free tax help 45 tax on $100 plus $1. Free tax help 16 on $80 wages). Free tax help If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Free tax help 00 . Free tax help $ . Free tax help 06 $ . Free tax help 01 $ 51. Free tax help 00 . Free tax help $ 3. Free tax help 16 $ . Free tax help 74 2. Free tax help 00 . Free tax help . Free tax help 12 . Free tax help 03 52. Free tax help 00 . Free tax help 3. Free tax help 22 . Free tax help 75 3. Free tax help 00 . Free tax help . Free tax help 19 . Free tax help 04 53. Free tax help 00 . Free tax help 3. Free tax help 29 . Free tax help 77 4. Free tax help 00 . Free tax help . Free tax help 25 . Free tax help 06 54. Free tax help 00 . Free tax help 3. Free tax help 35 . Free tax help 78 5. Free tax help 00 . 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Free tax help 20 1. Free tax help 45 1In addition to withholding Medicare tax at 1. Free tax help 45%, you must withhold a 0. Free tax help 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax help You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free tax help Additional Medicare Tax is only imposed on the employee. Free tax help There is no employer share of Additional Medicare Tax. Free tax help All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free tax help   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Free tax help If you withhold too much, you should repay the employee. Free tax help    In addition to withholding Medicare tax at 1. Free tax help 45%, you must withhold a 0. Free tax help 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax help You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free tax help Additional Medicare Tax is only imposed on the employee. Free tax help There is no employer share of Additional Medicare Tax. Free tax help All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free tax help For more information on Additional Medicare Tax, visit IRS. Free tax help gov and enter “Additional Medicare Tax” in the search box. Free tax help Example. Free tax help On February 13, 2014, Mary Brown hired Jane R. Free tax help Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Free tax help Jane worked for the remainder of the year (a total of 46 weeks). Free tax help Mary did not give Jane a Form W-4 to request federal or state tax withholding. Free tax help The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Free tax help See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Free tax help Total cash wages paid to Jane $2,300. Free tax help 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Free tax help 60 ($2,300 x 6. Free tax help 2% (. Free tax help 062))         Medicare tax $33. Free tax help 35       ($2,300 x 1. Free tax help 45% (. Free tax help 0145)) Mary's share of:     Social security tax $142. Free tax help 60  ($2,300 x 6. Free tax help 2% (. Free tax help 062))           Medicare tax $33. Free tax help 35  ($2,300 x 1. Free tax help 45% (. Free tax help 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Free tax help 00   Box 4: Social security tax withheld 142. Free tax help 60   Box 6: Medicare tax withheld 33. Free tax help 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Free tax help Not withholding the employee's share. Free tax help   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Free tax help The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Free tax help However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Free tax help Example. Free tax help In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Free tax help You expect to pay your employee $1,900 or more for the year. Free tax help You decide to pay your employee's share of social security and Medicare taxes from your own funds. Free tax help You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Free tax help For social security and Medicare tax purposes, your employee's wages each payday are $100. Free tax help For each wage payment, you will pay $15. Free tax help 30 when you pay the taxes. Free tax help This is $7. Free tax help 65 ($6. Free tax help 20 for social security tax + $1. Free tax help 45 for Medicare tax) to cover your employee's share plus $7. Free tax help 65 ($6. Free tax help 20 for social security tax + $1. Free tax help 45 for Medicare tax) for your share. Free tax help For income tax purposes, your employee's wages each payday are $107. Free tax help 65 ($100 + the $7. Free tax help 65 you will pay to cover your employee's share of social security and Medicare taxes). Free tax help Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Free tax help Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Free tax help Or, you may owe only the FUTA tax or only the state unemployment tax. Free tax help To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Free tax help For a list of state unemployment tax agencies, visit the U. Free tax help S. Free tax help Department of Labor's website at www. Free tax help workforcesecurity. Free tax help doleta. Free tax help gov/unemploy/agencies. Free tax help asp. Free tax help You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free tax help The FUTA tax is 6. Free tax help 0% of your employee's FUTA wages. Free tax help However, you may be able to take a credit of up to 5. Free tax help 4% against the FUTA tax, resulting in a net tax rate of 0. Free tax help 6%. Free tax help Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Free tax help The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Free tax help (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Free tax help ) Note. Free tax help   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Free tax help The term “legal holiday” means any legal holiday in the District of Columbia. Free tax help Pay the tax as discussed under How Do You Make Tax Payments, later. Free tax help Also, see What Forms Must You File, later. Free tax help Note. Free tax help   The 5. Free tax help 4% credit is reduced for wages paid in a credit reduction state. Free tax help See the Instructions for Schedule H (Form 1040). Free tax help Do not withhold the FUTA tax from your employee's wages. Free tax help You must pay it from your own funds. Free tax help FUTA wages. Free tax help   Figure the FUTA tax on the FUTA wages you pay. Free tax help If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Free tax help (A calendar quarter is January through March, April through June, July through September, or October through December. Free tax help ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Free tax help For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Free tax help Wages not counted. Free tax help   Do not count wages you pay to any of the following individuals as FUTA wages. Free tax help Your spouse. Free tax help Your child who is under the age of 21. Free tax help Your parent. Free tax help Credit for 2013. Free tax help   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Free tax help Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Free tax help Worksheet A. Free tax help Worksheet for Credit for Late Contributions 1. Free tax help Enter the amount from Schedule H, line 22   2. Free tax help Enter the amount from Schedule H, line 19   3. Free tax help Subtract line 2 from line 1. Free tax help If zero or less, enter -0-   4. Free tax help Enter total contributions paid to the state(s) after the Form 1040 due date   5. Free tax help Enter the smaller of line 3 or line 4   6. Free tax help Multiply line 5 by . Free tax help 90 (90%)   7. Free tax help Add lines 2 and 6   8. Free tax help Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Free tax help You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Free tax help The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Free tax help If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Free tax help If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Free tax help Pay the tax as discussed under How Do You Make Tax Payments, later. Free tax help Also, see What Forms Must You File, later. Free tax help Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Free tax help Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Free tax help Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Free tax help Publication 15 (Circular E) contains detailed instructions. Free tax help Wages. Free tax help   Figure federal income tax withholding on both cash and noncash wages you pay. Free tax help Measure wages you pay in any form other than cash by the fair market value of the noncash item. Free tax help   Do not count as wages any of the following items. Free tax help Meals provided to your employee at your home for your convenience. Free tax help Lodging provided to your employee at your home for your convenience and as a condition of employment. Free tax help Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Free tax help A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free tax help See Publication 15-B for special requirements for this exclusion. Free tax help Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Free tax help   See Publication 15 (Circular E) for more information on cash and noncash wages. Free tax help Paying tax without withholding. Free tax help   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Free tax help It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Free tax help What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Free tax help This credit reduces their tax or allows them to receive a payment from the IRS. Free tax help You also may have to give your employee a notice about the EIC. Free tax help Notice about the EIC. Free tax help   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Free tax help If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Free tax help   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Free tax help A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Free tax help Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Free tax help Your own written statement with the same wording as in Notice 797. Free tax help If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Free tax help If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Free tax help If Form W-2 is not required, you must notify the employee by February 7, 2015. Free tax help   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Free tax help Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Free tax help How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Free tax help Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Free tax help Add these household employment taxes to your income tax. Free tax help Pay the amount due by April 15, 2015. Free tax help For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Free tax help You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Free tax help You can pay the additional tax in any of the following ways. Free tax help Ask your employer to withhold more federal income tax from your wages in 2014. Free tax help Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Free tax help Make estimated tax payments for 2014 to the IRS. Free tax help Increase your payments if you already make estimated tax payments. Free tax help You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Free tax help (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Free tax help ) However, you will not be subject to the penalty if both of the following situations apply to you. Free tax help You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Free tax help Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Free tax help Asking for more federal income tax withholding. Free tax help   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Free tax help Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Free tax help   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Free tax help Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Free tax help   See Publication 505 to make sure you will have the right amount withheld. Free tax help It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Free tax help Paying estimated tax. Free tax help   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Free tax help You can use its payment vouchers to make your payments by check or money order. Free tax help You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Free tax help For details, see the form instructions and visit IRS. Free tax help gov. Free tax help    You can pay all the employment taxes at once or you can pay them in installments. Free tax help If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Free tax help Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Free tax help Payment option for business employers. Free tax help   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Free tax help You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Free tax help For information on depositing employment taxes, see Publication 15 (Circular E). Free tax help   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free tax help See Business employment tax returns, later. Free tax help    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Free tax help You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Free tax help More information. Free tax help   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Free tax help What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Free tax help Social security and Medicare wages. Free tax help FUTA wages. Free tax help Wages from which you withhold federal income tax. Free tax help For information on ordering employment tax forms, see How To Get Tax Help, later. Free tax help Employer identification number (EIN). Free tax help   You must include your employer identification number (EIN) on the forms you file for your household employee. Free tax help An EIN is a nine-digit number issued by the IRS. Free tax help It is not the same as a social security number. Free tax help    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Free tax help If you already have an EIN, use that number. Free tax help   If you do not have an EIN, you may apply for one online. Free tax help Go to IRS. Free tax help gov and click on the Apply for an EIN Online link under Tools. Free tax help You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free tax help Form W-2. Free tax help   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Free tax help Social security and Medicare wages of $1,900 or more. Free tax help Wages from which you withhold federal income tax. Free tax help You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Free tax help You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Free tax help Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Free tax help Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Free tax help socialsecurity. Free tax help gov/employer for guidelines on filing electronically. Free tax help Employee who leaves during the year. Free tax help   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Free tax help You do not need to wait until 2015. Free tax help If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Free tax help Schedule H. Free tax help   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Free tax help Social security and Medicare wages of $1,900 or more. Free tax help FUTA wages. Free tax help Wages from which you withhold federal income tax. Free tax help File Schedule H with your 2014 federal income tax return by April 15, 2015. Free tax help If you get an extension to file your return, the extension also will apply to your Schedule H. Free tax help Filing options when no return is required. Free tax help   If you are not required to file a 2014 tax return, you have the following two options. Free tax help You can file Schedule H by itself. Free tax help See the Schedule H instructions for details. Free tax help If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Free tax help See Business employment tax returns, next. Free tax help   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Free tax help Business employment tax returns. Free tax help   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Free tax help (See Payment option for business employers, earlier. Free tax help ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Free tax help Include the FUTA tax for the employee on your Form 940. Free tax help   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Free tax help   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Free tax help For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Free tax help Both of these publications also provide information about filing Form 940. Free tax help What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Free tax help You must also keep records to support the information you enter on the forms you file. Free tax help If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Free tax help Wage and tax records. Free tax help   On each payday, you should record the date and amounts of all the following items. Free tax help Your employee's cash and noncash wages. Free tax help Any employee social security tax you withhold or agree to pay for your employee. Free tax help Any employee Medicare tax you withhold or agree to pay for your employee. Free tax help Any federal income tax you withhold. Free tax help Any state employment taxes you withhold. Free tax help Employee's social security number. Free tax help   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Free tax help Social security and Medicare wages of $1,900 or more. Free tax help Wages from which you withhold federal income tax. Free tax help You must ask for your employee's social security number no later than the first day on which you pay the wages. Free tax help You may wish to ask for it when you hire your employee. Free tax help You should ask your employee to show you his or her social security card. Free tax help The employee may show the card if it is available. Free tax help You may, but are not required to, photocopy the card if the employee provides it. Free tax help   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Free tax help An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Free tax help    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Free tax help    You also can download Form SS-5 from the Social Security Administration website at  www. Free tax help socialsecurity. Free tax help gov/online/ss-5. Free tax help pdf. Free tax help How long to keep records. Free tax help   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Free tax help Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Free tax help To qualify, you must pay these expenses so you can work or look for work. Free tax help If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Free tax help For information about the credit, see Publication 503, Child and Dependent Care Expenses. Free tax help How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Free tax help Schedule H attached to another form. Free tax help    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Free tax help S. Free tax help Individual Income Tax Return, and attach a corrected Schedule H. Free tax help If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Free tax help If you discover an error on a Schedule H that you previously filed with Form 1041, U. Free tax help S. Free tax help Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Free tax help You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free tax help Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free tax help In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Free tax help Schedule H filed by itself. Free tax help   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Free tax help You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free tax help Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free tax help In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Free tax help If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Free tax help (See Overpayment of tax, later. Free tax help ) When to file. Free tax help   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Free tax help If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Free tax help If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Free tax help Underpayment of tax. Free tax help   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Free tax help Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Free tax help However, underreported FUTA taxes will be subject to interest. Free tax help Overpayment of tax. Free tax help    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Free tax help However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Free tax help Adjust the overpayment. Free tax help   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Free tax help If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Free tax help If you adjust your return, you will not receive interest on your overpayment. Free tax help If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Free tax help You may not adjust your return to correct overpayments of FUTA tax. Free tax help Claim for refund process. Free tax help   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Free tax help If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Free tax help You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Free tax help Required repayment or consent. Free tax help   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Free tax help You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Free tax help You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Free tax help Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Free tax help Filing required Forms W-2 or Forms W-2c. Free tax help   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Free tax help Additional Medicare Tax. Free tax help   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Free tax help An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Free tax help For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Free tax help   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Free tax help Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Free tax help Additional information. Free tax help   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Free tax help Also, visit IRS. Free tax help gov. Free tax help 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 tax help Free help with your tax return. Free tax help   You can get free help preparing your return nationwide from IRS-certified volunteers. Free tax help The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free tax help The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax help 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 tax help In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free tax help To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free tax help gov, download the IRS2Go app, or call 1-800-906-9887. Free tax help   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax help To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax help aarp. Free tax help org/money/taxaide or call 1-888-227-7669. Free tax help For more information on these programs, go to IRS. Free tax help gov and enter “VITA” in the search box. Free tax help Internet. Free tax help    IRS. Free tax help gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free tax help Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax help 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 tax help Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free tax help gov or download the IRS2Go app and select the Refund Status option. Free tax help The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax help 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 tax help You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax help The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax help Use the Interactive Tax Assistant (ITA) to research your tax questions. Free tax help No need to wait on the phone or stand in line. Free tax help 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 tax help When you reach the response screen, you can print the entire interview and the final response for your records. Free tax help New subject areas are added on a regular basis. Free tax help  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free tax help gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free tax help You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free tax help The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free tax help 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 tax help 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 tax help You can also ask the IRS to mail a return or an account transcript to you. Free tax help Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free tax help gov or by calling 1-800-908-9946. Free tax help Tax return and tax account transcripts are generally available for the current year and the past three years. Free tax help Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free tax help Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free tax help 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 tax help Check the status of your amended return using Where's My Amended Return? Go to IRS. Free tax help gov and enter Where's My Amended Return? in the search box. Free tax help You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax help It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax help Make a payment using one of several safe and convenient electronic payment options available on IRS. Free tax help gov. Free tax help Select the Payment tab on the front page of IRS. Free tax help gov for more information. Free tax help Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free tax help Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax help gov. Free tax help 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 tax help Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax help gov. Free tax help Request an Electronic Filing PIN by going to IRS. Free tax help gov and entering Electronic Filing PIN in the search box. Free tax help Download forms, instructions and publications, including accessible versions for people with disabilities. Free tax help Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free tax help gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free tax help An employee can answer questions about your tax account or help you set up a payment plan. Free tax help Before you visit, check the Office Locator on IRS. Free tax help 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 tax help If you have a special need, such as a disability, you can request an appointment. Free tax help Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax help Apply for an Employer Identification Number (EIN). Free tax help Go to IRS. Free tax help gov and enter Apply for an EIN in the search box. Free tax help Read the Internal Revenue Code, regulations, or other official guidance. Free tax help Read Internal Revenue Bulletins. Free tax help Sign up to receive local and national tax news and more by email. Free tax help Just click on “subscriptions” above the search box on IRS. Free tax help gov and choose from a variety of options. Free tax help Phone. Free tax help    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax help Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax help Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free tax help gov, or download the IRS2Go app. Free tax help 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 tax help The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax help Most VITA and TCE sites offer free electronic filing. Free tax help Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax help Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax help 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 tax help 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 tax help The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax help 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 tax help 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 tax help The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax help Note, the above information is for our automated hotline. Free tax help 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 tax help Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax help You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax help It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax help 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 tax help You should receive your order within 10 business days. Free tax help Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free tax help 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 tax help Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax help The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax help These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free tax help Walk-in. Free tax help   You can find a selection of forms, publications and services — in-person. Free tax help Products. Free tax help You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax help Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax help Services. Free tax help You can walk in to your local TAC for face-to-face tax help. Free tax help An employee can answer questions about your tax account or help you set up a payment plan. Free tax help Before visiting, use the Office Locator tool on IRS. Free tax help 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 tax help Mail. Free tax help   You can send your order for forms, instructions, and publications to the address below. Free tax help You should receive a response within 10 business days after your request is received. Free tax help Internal Revenue Service 1201 N. Free tax help Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free tax help The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax help Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax help   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free tax help 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 tax help You face (or your business is facing) an immediate threat of adverse action. Free tax help You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax help   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 tax help Here's why we can help: TAS is an independent organization within the IRS. Free tax help Our advocates know how to work with the IRS. Free tax help Our services are free and tailored to meet your needs. Free tax help We have offices in every state, the District of Columbia, and Puerto Rico. Free tax help   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 tax help   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax help If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free tax help 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 tax help Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax help Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax help Sample W-2 Form This image is too large to be displayed in the current screen. Free tax help Please click the link to view the image. Free tax help Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications