File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Students Taxes

Form 1040ez 20142011 Online Tax Return1040 EzAmend My 2011 TaxesCan I Efile 1040xSenior Income Tax2013 Amended Tax ReturnAmended Taxes2011 Form 1040How Do I File My 2011 TaxesWhere Can I File 2011 TaxesH&r Block Onlinetaxes Hrblock ComHrblock Com MyreturnstatusFree File State TaxIrs E File 1040 Ez1040 Ez IrsForm 1040x Amended Us Individual Income Tax ReturnE File 1040ezFiling 1040x Instructions1040 E FileFiling 1040nr OnlineFree State Tax FilingHow Do I File An Amended Tax Return For 2009Aarp State Tax Filing For SeniorsHow To File 1040ezHr Block 2011 Tax SoftwareFile Taxes OnlineCollege Student Filing Taxes1040nr Form 2012How Do I File An Amended Return For 2012Amend Prior Years TaxesEfiling Income TaxIrs Tax Form 2012 1040aH&r Block Federal FreeCheap Tax SoftwareTurbo Tax Free OnlineInstructions For 1040xI Filed My Taxes WrongHr Block 2011 TaxesWww.myfreetaxes.com

Students Taxes

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

IRS Advancing E-file Study Key Messages

*Since the publication of Advancing E-file Study Phase 1 and Phase 2, Congress has enacted a law that requires many tax preparers and tax firms to use IRS e-file for individual, trust and estate returns. Starting January 1, 2011, preparers or their firms that anticipate filing 100 or more returns must use e-file. Starting January 1, 2012, preparers or their firms that anticipate filing 11 or more returns must use e-file.

The Advancing E-file Study Phase 1 Report
The Advancing E-file Study Phase 1 Report reflects a major effort to synthesize and analyze all substantial data on the IRS e-file program in one document to help the IRS validate and launch future studies, research, and other activities to meet the goal set by Congress that 80% of individual Federal income tax returns be filed electronically.

Key Findings from the Phase 1 report included:

  • There is no silver bullet. An advancing e-file strategy must take into consideration many complex factors, and there is no quick fix or any single option approach for the IRS to convert remaining paper filers.
  • The IRS cannot meet the goal without help. The multifaceted landscape of the US tax system requires that the IRS rely on strong partnerships with third party partners, stakeholders, and Congress to advance e-file.
  • Technology is secondary to motivating behavior. Even the most innovative technology will not help the IRS achieve the 80% e-file goal unless it is grounded in a thorough understanding of the intricacies of filer behavior — their motivators, concerns, and relative positions on the technology adoption curve.

IRS Advancing e-File Study Phase 1 Executive Summary

IRS Advancing e-File Study Phase 1 Report

The Advancing E-file Study Phase 2 Report
With the Advancing E-file Study Phase 2 Report, the IRS has taken the second step toward defining a strategy and set of options to achieve the 80% e-file goal.

Key findings from the Phase 2 report include:

  • Few of the AES2 Options will produce a significant gain in e-file adoption.
  • Substantial investments in technology, management, and organizational capability are required for the IRS to assume new roles in tax preparation and submission.
  • Efforts to advance e-file must consider the entire tax return preparation and submission experience and evaluate changes in the tax landscape.

IRS Advancing e-File Study Phase 2 Executive Summary

IRS Advancing e-File Study Phase 2 Report


Page Last Reviewed or Updated: 30-Sep-2013

The Students Taxes

Students taxes Index A Affected taxpayer, Affected taxpayer. Students taxes B Book inventories, charitable deduction for, Charitable Deduction for Contributions of Book Inventories to Public Schools C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Charitable deduction: Book inventory, Charitable Deduction for Contributions of Book Inventories to Public Schools Food inventory, Charitable Deduction for Contributions of Food Inventory Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Students taxes Core disaster area, Gulf Opportunity (GO) Zone (Core Disaster Area) Covered disaster area: Katrina, Katrina Covered Disaster Area Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Wilma, Wilma Covered Disaster Area Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Hurricane Katrina housing, Hurricane Katrina Housing Credit Rehabilitation tax, Increase in Rehabilitation Tax Credit Work opportunity, Work Opportunity Credit D Deadlines, extended, Extended Tax Deadlines Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified GO Zone property, Qualified GO Zone property. Students taxes Special allowance, Special Depreciation Allowance Disaster area: Hurricane Katrina, Hurricane Katrina Disaster Area Hurricane Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma, Hurricane Wilma Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified hurricane, Qualified hurricane distribution. Students taxes Repayment of, Repayment of Qualified Hurricane Distributions Taxation of, Taxation of Qualified Hurricane Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Students taxes Employee retention credit, Employee Retention Credit Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by Hurricane Katrina F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Food inventory, charitable deduction for, Charitable Deduction for Contributions of Food Inventory G Gulf Opportunity (GO) Zone, Gulf Opportunity (GO) Zone (Core Disaster Area) H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help Hope credit (see Education credits) Hurricane Katrina disaster area, Hurricane Katrina Disaster Area Hurricane Katrina housing credit, Hurricane Katrina Housing Credit Hurricane Rita disaster area, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma disaster area, Hurricane Wilma Disaster Area I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers N Net operating losses, Net Operating Losses Q Qualified GO Zone loss, Qualified GO Zone loss. Students taxes Qualified hurricane distribution, Qualified hurricane distribution. Students taxes R Reforestation costs, Reforestation Costs Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Students taxes Retirement plans, IRAs and Other Retirement Plans Rita GO Zone, Rita GO Zone S Section 179 deduction, Increased Section 179 Deduction Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax return: Request for copy, Request for copy of tax return. Students taxes Request for transcript, Request for transcript of tax return. Students taxes Taxpayer Advocate, Contacting your Taxpayer Advocate. Students taxes Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Timber: 5-year NOL carryback, 5-year NOL carryback of certain timber losses. Students taxes Reforestation costs, Reforestation Costs Transcript of tax return, request for, Request for transcript of tax return. Students taxes W Wilma GO Zone, Wilma GO Zone Work opportunity credit, Work Opportunity Credit Prev  Up     Home   More Online Publications