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Student Tax Returns

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Student Tax Returns

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

Student tax returns Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Student tax returns Tax questions. Student tax returns What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. Student tax returns irs. Student tax returns gov/pub519. Student tax returns Introduction For tax purposes, an alien is an individual who is not a U. Student tax returns S. Student tax returns citizen. Student tax returns Aliens are classified as nonresident aliens and resident aliens. Student tax returns This publication will help you determine your status and give you information you will need to file your U. Student tax returns S. Student tax returns tax return. Student tax returns Resident aliens generally are taxed on their worldwide income, the same as U. Student tax returns S. Student tax returns citizens. Student tax returns Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. Student tax returns The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Student tax returns Resident aliens are generally treated the same as U. Student tax returns S. Student tax returns citizens and can find more information in other IRS publications. Student tax returns Table A, Where To Find What You Need To Know About U. Student tax returns S. Student tax returns Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. Student tax returns Answers to frequently asked questions are presented in the back of the publication. Student tax returns Table A. Student tax returns Where To Find What You Need To Know About U. Student tax returns S. Student tax returns Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. Student tax returns Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. Student tax returns See chapter 6. Student tax returns I am a resident alien and my spouse is a nonresident alien. Student tax returns Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. Student tax returns See Community Income in chapter 2. Student tax returns Is all my income subject to U. Student tax returns S. Student tax returns tax? See chapter 2. Student tax returns See chapter 3. Student tax returns Is my scholarship subject to U. Student tax returns S. Student tax returns tax? See Scholarship Grants, Prizes, and Awards in chapter 2. Student tax returns See Scholarship and Fellowship Grants in chapter 3. Student tax returns See chapter 9. Student tax returns What is the tax rate on my income subject to U. Student tax returns S. Student tax returns tax? See chapter 4. Student tax returns I moved to the United States this year. Student tax returns Can I deduct my moving expenses on my U. Student tax returns S. Student tax returns return? See Deductions in chapter 5. Student tax returns Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. Student tax returns I pay income taxes to my home country. Student tax returns Can I get credit for these taxes on my U. Student tax returns S. Student tax returns tax return? See Tax Credits and Payments in chapter 5. Student tax returns What forms must I file and when and where do I file them? See chapter 7. Student tax returns How should I pay my U. Student tax returns S. Student tax returns income taxes? See chapter 8. Student tax returns Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. Student tax returns See chapter 9. Student tax returns Are employees of foreign governments and international organizations exempt from U. Student tax returns S. Student tax returns tax? See chapter 10. Student tax returns Is there anything special I have to do before leaving the United States? See chapter 11. Student tax returns See Expatriation Tax in chapter 4. Student tax returns Comments and suggestions. Student tax returns   We welcome your comments about this publication and your suggestions for future editions. Student tax returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Student tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Student tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Student tax returns   You can send us comments from www. Student tax returns irs. Student tax returns gov/formspubs/. Student tax returns Click on “More Information” and then on “Comment on Tax Forms and Publications. Student tax returns ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Student tax returns Ordering forms and publications. Student tax returns   Visit www. Student tax returns irs. Student tax returns gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Student tax returns Internal Revenue Service 1201 N. Student tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Student tax returns   If you have a tax question, check the information available on IRS. Student tax returns gov or call 1-800-829-1040. Student tax returns We cannot answer tax questions sent to either of the above addresses. Student tax returns What's New Personal exemption increased. Student tax returns  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. Student tax returns U. Student tax returns S. Student tax returns real property interest. Student tax returns  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Student tax returns The provision has been extended through 2013. Student tax returns The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Student tax returns S. Student tax returns real property interest will continue to apply to any distribution from a RIC in 2013. Student tax returns Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Student tax returns See Qualified investment entities under U. Student tax returns S. Student tax returns Real Property Interest. Student tax returns Interest-related dividends and short-term capital gain dividends received from mutual funds. Student tax returns  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Student tax returns These provisions have been extended through 2013. Student tax returns The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). Student tax returns Multi-level marketing. Student tax returns  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. Student tax returns See Multi-level marketing under Personal Services in chapter 2. Student tax returns Additional Medicare Tax. Student tax returns  For 2013, you may be required to pay Additional Medicare Tax. Student tax returns Also, you may need to report Additional Medicare Tax withheld by your employer. Student tax returns For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. Student tax returns For more information on Additional Medicare Tax, go to IRS. Student tax returns gov and enter “Additional Medicare Tax” in the search box. Student tax returns Reminders Refunds of certain withholding tax delayed. Student tax returns  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Student tax returns Allow up to 6 months for these refunds to be issued. Student tax returns Third party designee. Student tax returns  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. Student tax returns This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Student tax returns It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. Student tax returns Also, the authorization can be revoked. Student tax returns See your income tax return instructions for details. Student tax returns Change of address. Student tax returns . Student tax returns  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Student tax returns Photographs of missing children. Student tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Student tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Student tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Student tax returns Prev  Up  Next   Home   More Online Publications