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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Massachusetts Office of the Attorney General

Website: Massachusetts Office of the Attorney General

Address: Massachusetts Office of the Attorney General
Public Inquiry and Assistance Center
One Ashburton Pl., 18th Floor
Boston, MA 02108-1518

Phone Number: 617-727-8400 (Consumer Hotline)

TTY: 617-727-4765

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
10 Park Plaza, Suite 5170
Boston, MA 02116

Phone Number: 617-973-8700

Toll-free: 1-888-283-3757 (MA, Consumer Hotline)

TTY: 1-800-720-3480

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Regional Consumer Protection Offices

Office of the Attorney General- Central Massachusetts Region

Website: Office of the Attorney General- Central Massachusetts Region

Address: Office of the Attorney General- Central Massachusetts Region
Public Inquiry and Assistance Center
10 Mechanic St.
Suite 301
Worcester, MA 01608

Phone Number: 508-792-7600

TTY: 617-727-4765

Office of the Attorney General- Southern Massachusetts Region

Website: Office of the Attorney General- Southern Massachusetts Region

Address: Office of the Attorney General- Southern Massachusetts Region
Public Inquiry and Assistance Center
105 William St., 1st Floor
New Bedford, MA 02740-6257

Phone Number: 508-990-9700 617-727-8400 (Hotline)

TTY: 617-727-4765

Office of the Attorney General- Western Massachusetts Region

Website: Office of the Attorney General- Western Massachusetts Region

Address: Office of the Attorney General- Western Massachusetts Region
Consumer Protection Division
1350 Main St., 4th Floor
Springfield, MA 01103-1629

Phone Number: 413-784-1240 617-727-8400 (Hotline)

TTY: 617-727-4765

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County Consumer Protection Offices

Springfield Mayors Office of Consumer Information

Website: Springfield Mayors Office of Consumer Information

Address: Springfield Mayors Office of Consumer Information
City Hall, Room 315
36 Court St.
Springfield, MA 01103

Phone Number: 413-787-6437

TTY: 413-787-6154

Norfolk District Attorney's Office

Website: Norfolk District Attorney's Office

Address: Norfolk District Attorney's Office
Consumer Protection Division
45 Shawmut Rd.
Canton, MA 02021

Phone Number: 781-830-4800 ext. 279

TTY: 617-727-0434

Northwestern District Attorneys Office - Franklin County

Website: Northwestern District Attorneys Office - Franklin County

Address: Northwestern District Attorneys Office - Franklin County
Consumer Protection Unit
13 Conway St.
Greenfield, MA 01301

Phone Number: 413-774-3186

Northwestern District Attorneys Office - Hampshire County

Website: Northwestern District Attorneys Office - Hampshire County

Address: Northwestern District Attorneys Office - Hampshire County
Consumer Protection Division
One Gleason Plaza
Northampton, MA 01060

Phone Number: 413-586-9225

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City Consumer Protection Offices

Boston Consumer Affairs and Licensing

Website: Boston Consumer Affairs and Licensing

Address: Boston Consumer Affairs and Licensing
One City Hall Square, Room 817
Boston, MA 02201-2039

Phone Number: 617-635-3834

Cambridge Consumers Council

Website: Cambridge Consumers Council

Address: Cambridge Consumers Council
831 Massachusetts Ave., 1st Floor
Cambridge, MA 02139

Phone Number: 617-349-6150

TTY: 617-349-6112

Newton-Brookline Consumer Office

Website: Newton-Brookline Consumer Office

Address: Newton-Brookline Consumer Office
Newton City Hall
1000 Commonwealth Ave.
Newton Centre, MA 02459

Phone Number: 617-796-1292

TTY: 617-796-1089

Revere Consumer Affairs Office

Website: Revere Consumer Affairs Office

Address: Revere Consumer Affairs Office
281 Broadway
Revere, MA 02151

Phone Number: 781-286-8114

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
Division of Banks
Consumer Assistance Unit

1000 Washington St., 10th Floor
Boston, MA 02118-6400

Phone Number: 617-956-1500

Toll-free: 1-800-495-2265 (MA)

TTY: 617-956-1577

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Division of Insurance

Website: Division of Insurance

Address: Division of Insurance
Consumer Services Section
1000 Washington St., Suite 810
Boston, MA 02118-6200

Phone Number: 617-521-7794

Toll-free: 1-877-563-4467 (MA)

TTY: 617-521-7490

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of the Commonwealth

Website: Office of the Secretary of the Commonwealth

Address: Office of the Secretary of the Commonwealth
Securities Division
One Ashburton Pl., 17th Floor
McCormack Building
Boston, MA 02108

Phone Number: 617-727-3548

Toll-free: 1-800-269-5428 (MA)

TTY: 617-878-3889

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Utilities

Website: Department of Public Utilities

Address: Department of Public Utilities
Consumer Division
One South Station, Suite 2
Boston, MA 02110

Phone Number: 617-737-2836

Toll-free: 1-877-886-5066

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The Irs Free File

Irs free file 15. Irs free file   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Irs free file . Irs free file  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs free file NIIT is a 3. Irs free file 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Irs free file NIIT may need to be included when calculating your estimated tax. Irs free file For more information, see Publication 505,Tax Withholding and Estimated Tax. Irs free file Additional Medicare Tax. Irs free file  For tax years beginning in 2013, a 0. Irs free file 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Irs free file You may need to include this amount when figuring your estimated tax. Irs free file For more information, see Publication 505. Irs free file Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Irs free file See Publication 505 for the general rules and requirements for paying estimated tax. Irs free file If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Irs free file Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Irs free file S. Irs free file Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Irs free file Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Irs free file If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Irs free file Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Irs free file See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Irs free file See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Irs free file Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Irs free file On a joint return, you must add your spouse's gross income to your gross income. Irs free file To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Irs free file Wages, salaries, tips, etc. Irs free file Taxable interest. Irs free file Ordinary dividends. Irs free file Taxable refunds, credits, or offsets of state and local income taxes. Irs free file Alimony. Irs free file Gross business income from Schedule C (Form 1040). Irs free file Gross business receipts from Schedule C-EZ (Form 1040). Irs free file Capital gains from Schedule D (Form 1040). Irs free file Losses are not netted against gains. Irs free file Gains on sales of business property. Irs free file Taxable IRA distributions, pensions, annuities, and social security benefits. Irs free file Gross rental income from Schedule E (Form 1040). Irs free file Gross royalty income from Schedule E (Form 1040). Irs free file Taxable net income from an estate or trust reported on Schedule E (Form 1040). Irs free file Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Irs free file Gross farm rental income from Form 4835. Irs free file Gross farm income from Schedule F (Form 1040). Irs free file Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Irs free file Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Irs free file Unemployment compensation. Irs free file Other income not included with any of the items listed above. Irs free file Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Irs free file It includes the following amounts. Irs free file Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Irs free file Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Irs free file Crop shares for the use of your land. Irs free file Gains from sales of draft, breeding, dairy, or sporting livestock. Irs free file Gross income from farming is the total of the following amounts from your tax return. Irs free file Gross farm income from Schedule F (Form 1040). Irs free file Gross farm rental income from Form 4835. Irs free file Gross farm income from Schedule E (Form 1040), Parts II and III. Irs free file Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Irs free file For more information about income from farming, see chapter 3. Irs free file Farm income does not include any of the following: Wages you receive as a farm employee. Irs free file Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Irs free file Gains you receive from the sale of farm land and depreciable farm equipment. Irs free file Percentage From Farming Figure your gross income from all sources, discussed earlier. Irs free file Then figure your gross income from farming, discussed earlier. Irs free file Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Irs free file Example 1. Irs free file Jane Smith had the following total gross income and farm gross income amounts in 2013. Irs free file Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Irs free file However, that loss is not netted against the gain to figure Ms. Irs free file Smith's total gross income or her gross farm income. Irs free file Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Irs free file 64). Irs free file Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Irs free file You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Irs free file You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Irs free file 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Irs free file If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Irs free file See Required Annual Payment , next, for details. Irs free file Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Irs free file Example 2. Irs free file Assume the same fact as in Example 1. Irs free file Ms. Irs free file Smith's gross farm income is only 64% of her total income. Irs free file Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Irs free file However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Irs free file Example 3. Irs free file Assume the same facts as in Example 1 except that Ms. Irs free file Smith's farm income from Schedule F was $90,000 instead of $75,000. Irs free file This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Irs free file She qualifies to use the special estimated tax rules for qualified farmers, since 67. Irs free file 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Irs free file 679). Irs free file Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Irs free file Apply the following special rules for qualified farmers to the worksheet. Irs free file On line 14a, multiply line 13c by 662/3% (. Irs free file 6667). Irs free file On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Irs free file For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Irs free file For more information, see chapter 4 of Publication 505. Irs free file Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Irs free file Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Irs free file See the instructions for Form 2210-F. Irs free file Figure 15-1. Irs free file Estimated Tax for Farmers Please click here for the text description of the image. Irs free file Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Irs free file You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Irs free file If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Irs free file Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Irs free file Prev  Up  Next   Home   More Online Publications