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Freetax 14. Freetax   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. Freetax Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). Freetax Failing to keep adequate records. Freetax Failing to file returns. Freetax Failing to pay taxes. Freetax Filing returns late. Freetax Filing false or fraudulent returns. Freetax Paying taxes late. Freetax Failing to make deposits. Freetax Depositing taxes late. Freetax Making false statements relating to tax. Freetax Failing to register. Freetax Misrepresenting that tax is excluded from the price of an article. Freetax Failure to register. Freetax   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Freetax Claims. Freetax   There are criminal penalties for false or fraudulent claims. Freetax In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. Freetax An excessive amount is the amount claimed that is more than the allowable amount. Freetax The penalty is the greater of two times the excessive amount or $10. Freetax Trust fund recovery penalty. Freetax   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. Freetax You must pay over these taxes to the U. Freetax S. Freetax Government. Freetax   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. Freetax Willfully means voluntarily, consciously, and intentionally. Freetax The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. Freetax S. Freetax Government. Freetax   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. Freetax If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. Freetax Paying other expenses of the business instead of paying the taxes is willful behavior. Freetax   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). Freetax This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. Freetax The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. Freetax Having signature power on the business checking account could be a significant factor in determining responsibility. Freetax Prev  Up  Next   Home   More Online Publications
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Understanding your CP08 Notice

You may qualify for the Additional Child Tax Credit and be entitled to some additional money.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

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

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

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


What you need to do

  • Read your notice carefully.
  • Complete the Additional Child Tax Credit Worksheet. If the worksheet confirms that you have at least one qualifying child, sign and date the worksheet, and complete Form 1040 Schedule 8812.
  • Mail both the worksheet and Form 1040 Schedule 8812 in the envelope provided.

You may want to...


Answers to Common Questions

I lost the return envelope. Where do I mail my worksheet and Form 8812?
Mail the worksheet and form to the address listed on the top left corner of the worksheet. This is the IRS center that handles cases in your region, so it’s important you send it there to avoid potential delays in processing.

What’s the difference between the "Child Tax Credit" and the "Additional Child Tax Credit"? Can I qualify for both?
The Child Tax Credit is for people who have a qualifying child. The maximum amount you can claim is $1000 for each qualifying child. The Additional Child Tax Credit is for individuals who receive less than the full amount of Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit.

I sent you my worksheet and form. When will I get the refund?
We’ll review your form and worksheet and make a determination for your credit. If we deny your credit, we’ll send you a letter explaining why, but if you owe no other amount, you should receive your refund in 8 to 10 weeks. If you don't hear from us after 8 to 10 weeks, call our "Where’s My Refund?" toll free line at 1-800-829-1954 to check on the status of your refund.

My son/daughter is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under age 17 at the end of 2009 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

If you have dependent children, remember to claim the Additional Child Tax Credit the next time your file your 1040 or 1040A tax return. To do this, complete and attach Form 1040 Schedule 8812 to your return.

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

Page Last Reviewed or Updated: 28-Mar-2014

The Freetax

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