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Irs 2012 Tax Forms 1040 Instructions

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Irs 2012 Tax Forms 1040 Instructions

Irs 2012 tax forms 1040 instructions 5. Irs 2012 tax forms 1040 instructions   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics 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. Irs 2012 tax forms 1040 instructions Free help with your tax return. Irs 2012 tax forms 1040 instructions   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs 2012 tax forms 1040 instructions The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs 2012 tax forms 1040 instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs 2012 tax forms 1040 instructions To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs 2012 tax forms 1040 instructions gov, download the IRS2Go app, or call 1-800-906-9887. Irs 2012 tax forms 1040 instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs 2012 tax forms 1040 instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs 2012 tax forms 1040 instructions aarp. Irs 2012 tax forms 1040 instructions org/money/taxaide or call 1-888-227-7669. Irs 2012 tax forms 1040 instructions For more information on these programs, go to IRS. Irs 2012 tax forms 1040 instructions gov and enter “VITA” in the search box. Irs 2012 tax forms 1040 instructions Internet. Irs 2012 tax forms 1040 instructions    IRS. Irs 2012 tax forms 1040 instructions gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs 2012 tax forms 1040 instructions Download the free IRS2Go app from the iTunes app store or from Google Play. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs 2012 tax forms 1040 instructions gov or download the IRS2Go app and select the Refund Status option. Irs 2012 tax forms 1040 instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs 2012 tax forms 1040 instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs 2012 tax forms 1040 instructions Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs 2012 tax forms 1040 instructions No need to wait on the phone or stand in line. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions When you reach the response screen, you can print the entire interview and the final response for your records. Irs 2012 tax forms 1040 instructions New subject areas are added on a regular basis. Irs 2012 tax forms 1040 instructions  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs 2012 tax forms 1040 instructions gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs 2012 tax forms 1040 instructions You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs 2012 tax forms 1040 instructions The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You can also ask the IRS to mail a return or an account transcript to you. Irs 2012 tax forms 1040 instructions Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs 2012 tax forms 1040 instructions gov or by calling 1-800-908-9946. Irs 2012 tax forms 1040 instructions Tax return and tax account transcripts are generally available for the current year and the past three years. Irs 2012 tax forms 1040 instructions Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs 2012 tax forms 1040 instructions Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs 2012 tax forms 1040 instructions gov and enter Where's My Amended Return? in the search box. Irs 2012 tax forms 1040 instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs 2012 tax forms 1040 instructions It can take up to 3 weeks from the date you mailed it to show up in our system. Irs 2012 tax forms 1040 instructions Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs 2012 tax forms 1040 instructions gov. Irs 2012 tax forms 1040 instructions Select the Payment tab on the front page of IRS. Irs 2012 tax forms 1040 instructions gov for more information. Irs 2012 tax forms 1040 instructions Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs 2012 tax forms 1040 instructions Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs 2012 tax forms 1040 instructions gov. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs 2012 tax forms 1040 instructions gov. Irs 2012 tax forms 1040 instructions Request an Electronic Filing PIN by going to IRS. Irs 2012 tax forms 1040 instructions gov and entering Electronic Filing PIN in the search box. Irs 2012 tax forms 1040 instructions Download forms, instructions and publications, including accessible versions for people with disabilities. Irs 2012 tax forms 1040 instructions Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs 2012 tax forms 1040 instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs 2012 tax forms 1040 instructions An employee can answer questions about your tax account or help you set up a payment plan. Irs 2012 tax forms 1040 instructions Before you visit, check the Office Locator on IRS. Irs 2012 tax forms 1040 instructions gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs 2012 tax forms 1040 instructions If you have a special need, such as a disability, you can request an appointment. Irs 2012 tax forms 1040 instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs 2012 tax forms 1040 instructions Apply for an Employer Identification Number (EIN). Irs 2012 tax forms 1040 instructions Go to IRS. Irs 2012 tax forms 1040 instructions gov and enter Apply for an EIN in the search box. Irs 2012 tax forms 1040 instructions Read the Internal Revenue Code, regulations, or other official guidance. Irs 2012 tax forms 1040 instructions Read Internal Revenue Bulletins. Irs 2012 tax forms 1040 instructions Sign up to receive local and national tax news and more by email. Irs 2012 tax forms 1040 instructions Just click on “subscriptions” above the search box on IRS. Irs 2012 tax forms 1040 instructions gov and choose from a variety of options. Irs 2012 tax forms 1040 instructions    Phone. Irs 2012 tax forms 1040 instructions You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs 2012 tax forms 1040 instructions Download the free IRS2Go app from the iTunes app store or from Google Play. Irs 2012 tax forms 1040 instructions Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs 2012 tax forms 1040 instructions gov, or download the IRS2Go app. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs 2012 tax forms 1040 instructions Most VITA and TCE sites offer free electronic filing. Irs 2012 tax forms 1040 instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs 2012 tax forms 1040 instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs 2012 tax forms 1040 instructions Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs 2012 tax forms 1040 instructions Note, the above information is for our automated hotline. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs 2012 tax forms 1040 instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs 2012 tax forms 1040 instructions It can take up to 3 weeks from the date you mailed it to show up in our system. Irs 2012 tax forms 1040 instructions 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). Irs 2012 tax forms 1040 instructions You should receive your order within 10 business days. Irs 2012 tax forms 1040 instructions Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs 2012 tax forms 1040 instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs 2012 tax forms 1040 instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs 2012 tax forms 1040 instructions    Walk-in. Irs 2012 tax forms 1040 instructions You can find a selection of forms, publications and services — in-person. Irs 2012 tax forms 1040 instructions Products. Irs 2012 tax forms 1040 instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs 2012 tax forms 1040 instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs 2012 tax forms 1040 instructions Services. Irs 2012 tax forms 1040 instructions You can walk in to your local TAC for face-to-face tax help. Irs 2012 tax forms 1040 instructions An employee can answer questions about your tax account or help you set up a payment plan. Irs 2012 tax forms 1040 instructions Before visiting, use the Office Locator tool on IRS. Irs 2012 tax forms 1040 instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs 2012 tax forms 1040 instructions    Mail. Irs 2012 tax forms 1040 instructions You can send your order for forms, instructions, and publications to the address below. Irs 2012 tax forms 1040 instructions You should receive a response within 10 business days after your request is received. Irs 2012 tax forms 1040 instructions Internal Revenue Service 1201 N. Irs 2012 tax forms 1040 instructions Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs 2012 tax forms 1040 instructions The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs 2012 tax forms 1040 instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs 2012 tax forms 1040 instructions   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You face (or your business is facing) an immediate threat of adverse action. Irs 2012 tax forms 1040 instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions Here's why we can help: TAS is an independent organization within the IRS. Irs 2012 tax forms 1040 instructions Our advocates know how to work with the IRS. Irs 2012 tax forms 1040 instructions Our services are free and tailored to meet your needs. Irs 2012 tax forms 1040 instructions We have offices in every state, the District of Columbia, and Puerto Rico. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs 2012 tax forms 1040 instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs 2012 tax forms 1040 instructions Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs 2012 tax forms 1040 instructions Prev  Up  Next   Home   More Online Publications
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Understanding Your CP515 Business Notice

You received this reminder notice because our records indicate you didn't file a business tax return.


What you need to do

  • File your required business return immediately.
  • If eligible, file your return electronically with all required schedules, using your e-file provider, or
  • File a paper return with all required schedules
  • Complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope:
    • To explain why you are filing late.
    • To explain why you don’t think you need to file.
    • If you already filed and it's been more than four weeks, or if you used a different name or employer ID number (EIN) than shown on the notice when filing.
  • If you filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.

You may want to...

  • Review Tax Information for Businesses which provides information regarding various business filing issues.
  • Review your records and ensure all returns are filed timely.

Answers to Common Questions

Why did I receive multiple CP 515 notices?
If your business hasn't filed tax returns, a notice will be generated and mailed for each tax form and tax period the IRS shows as delinquent.

I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
When you apply for an employer identification number, filing requirements are established requiring specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Form 1120, U.S. Corporation Income Tax Return, etc.). When the return isn't filed, the IRS considers it to be delinquent and generates a notice requesting the return be filed.

Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
If you had no employees or business activity during a tax period, you aren't required to file a return for that tax period. You still need to respond to this notice. 

If you made Federal Tax Deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.


Tips for next year

File all required returns by the appropriate due date.


  • Understanding your notice

    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP515B, Page 1

    Notice CP515B, Page 2

    Notice CP515B, Page 3

    Notice CP515B, Page 4

    Notice CP515B, Page 5

Page Last Reviewed or Updated: 10-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Irs 2012 Tax Forms 1040 Instructions

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