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Where Can I Do My State Taxes For Free

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Where Can I Do My State Taxes For Free

Where can i do my state taxes for free Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Where can i do my state taxes for free Tax Questions. Where can i do my state taxes for free Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. Where can i do my state taxes for free ) must figure taxable income on the basis of an annual accounting period called a tax year. Where can i do my state taxes for free The calendar year is the most common tax year. Where can i do my state taxes for free Other tax years include a fiscal year and a short tax year. Where can i do my state taxes for free Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. Where can i do my state taxes for free The most commonly used accounting methods are the cash method and the accrual method. Where can i do my state taxes for free Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. Where can i do my state taxes for free Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. Where can i do my state taxes for free You deduct expenses in the tax year you incur them, regardless of when payment is made. Where can i do my state taxes for free This publication explains some of the rules for accounting periods and accounting methods. Where can i do my state taxes for free In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. Where can i do my state taxes for free Comments and suggestions. Where can i do my state taxes for free   We welcome your comments about this publication and your suggestions for future editions. Where can i do my state taxes for free   You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Where can i do my state taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where can i do my state taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where can i do my state taxes for free   You can email us at taxforms@irs. Where can i do my state taxes for free gov. Where can i do my state taxes for free Please put “Publications Comment” on the subject line. Where can i do my state taxes for free You can also send us comments from www. Where can i do my state taxes for free irs. Where can i do my state taxes for free gov/formspubs. Where can i do my state taxes for free Select “Comment on Tax Forms and Publications” under “More information. Where can i do my state taxes for free ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Where can i do my state taxes for free Ordering forms and publications. Where can i do my state taxes for free   Visit www. Where can i do my state taxes for free irs. Where can i do my state taxes for free 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. Where can i do my state taxes for free Internal Revenue Service 1201 N. Where can i do my state taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. Where can i do my state taxes for free   If you have a tax question, check the information available on IRS. Where can i do my state taxes for free gov or call 1-800-829-1040. Where can i do my state taxes for free We cannot answer tax questions sent to the above address. Where can i do my state taxes for free Reminders Photographs of missing children. Where can i do my state taxes for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Where can i do my state taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Where can i do my state taxes for free 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. Where can i do my state taxes for free Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. Where can i do my state taxes for free Prev  Up  Next   Home   More Online Publications
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Where can i do my state taxes for free Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Where can i do my state taxes for free Reporting Tips to Your EmployerElectronic tip statement. Where can i do my state taxes for free Final report. Where can i do my state taxes for free 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. Where can i do my state taxes for free   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. Where can i do my state taxes for free How to keep a daily tip record. Where can i do my state taxes for free   There are two ways to keep a daily tip record. Where can i do my state taxes for free 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. Where can i do my state taxes for free You should keep your daily tip record with your tax or other personal records. Where can i do my state taxes for free You must keep your records for as long as they are important for administration of the federal tax law. Where can i do my state taxes for free For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Where can i do my state taxes for free    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Where can i do my state taxes for free 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. Where can i do my state taxes for free Publication 1244 is also available at www. Where can i do my state taxes for free irs. Where can i do my state taxes for free gov/pub1244. Where can i do my state taxes for free Publication 1244 includes a 1-year supply of Form 4070A. Where can i do my state taxes for free Each day, write in the information asked for on the form. Where can i do my state taxes for free A filled-in Form 4070A is shown on the following page. Where can i do my state taxes for free   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. Where can i do my state taxes for free Although you do not report these tips to your employer, you must report them on your tax return. Where can i do my state taxes for free   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). Where can i do my state taxes for free Then, each workday, write the date and the following information. Where can i do my state taxes for free Cash tips you get directly from customers or from other employees. Where can i do my state taxes for free Tips from credit and debit card charge customers that your employer pays you. Where can i do my state taxes for free The value of any noncash tips you get, such as tickets, passes, or other items of value. Where can i do my state taxes for free 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. Where can i do my state taxes for free Please click here for the text description of the image. Where can i do my state taxes for free Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Where can i do my state taxes for free   You can use an electronic system provided by your employer to record your daily tips. Where can i do my state taxes for free If you do, you must receive and keep a paper copy of this record. Where can i do my state taxes for free Service charges. Where can i do my state taxes for free    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. Where can i do my state taxes for free This is part of your wages, not a tip. Where can i do my state taxes for free 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. Where can i do my state taxes for free See examples below. Where can i do my state taxes for free Example 1. Where can i do my state taxes for free Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Where can i do my state taxes for free 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. Where can i do my state taxes for free Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Where can i do my state taxes for free Do not include the 18% charge in your tip diary. Where can i do my state taxes for free Service charges that are paid to you are considered wages, not tips. Where can i do my state taxes for free Example 2. Where can i do my state taxes for free Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Where can i do my state taxes for free 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. Where can i do my state taxes for free Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Where can i do my state taxes for free Be sure to include this amount in your tip diary. Where can i do my state taxes for free Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Where can i do my state taxes for free Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Where can i do my state taxes for free   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). Where can i do my state taxes for free What tips to report. Where can i do my state taxes for free   Report to your employer only cash, check, and debit and credit card tips you receive. Where can i do my state taxes for free   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. Where can i do my state taxes for free   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Where can i do my state taxes for free Do not report to your employer any portion of the tips you receive that you pass on to other employees. Where can i do my state taxes for free However, you must report tips you receive from other employees. Where can i do my state taxes for free   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Where can i do my state taxes for free You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Where can i do my state taxes for free How to report. Where can i do my state taxes for free   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. Where can i do my state taxes for free Fill in the information asked for on the form, sign and date the form, and give it to your employer. Where can i do my state taxes for free A sample filled-in Form 4070 is shown above. Where can i do my state taxes for free To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Where can i do my state taxes for free   If you do not use Form 4070, give your employer a statement with the following information. Where can i do my state taxes for free Your name, address, and social security number. Where can i do my state taxes for free Your employer's name, address, and business name (if it is different from your employer's name). Where can i do my state taxes for free The month (or the dates of any shorter period) in which you received tips. Where can i do my state taxes for free The total tips required to be reported for that period. Where can i do my state taxes for free You must sign and date the statement. Where can i do my state taxes for free Be sure to keep a copy with your tax or other personal records. Where can i do my state taxes for free   Your employer may require you to report your tips more than once a month. Where can i do my state taxes for free However, the statement cannot cover a period of more than 1 calendar month. Where can i do my state taxes for free Electronic tip statement. Where can i do my state taxes for free   Your employer can have you furnish your tip statements electronically. Where can i do my state taxes for free When to report. Where can i do my state taxes for free   Give your report for each month to your employer by the 10th of the next month. Where can i do my state taxes for free 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. Where can i do my state taxes for free Example. Where can i do my state taxes for free You must report your tips received in September 2014 by October 10, 2014. Where can i do my state taxes for free Final report. Where can i do my state taxes for free   If your employment ends during the month, you can report your tips when your employment ends. Where can i do my state taxes for free Penalty for not reporting tips. Where can i do my state taxes for free   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. Where can i do my state taxes for free (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. Where can i do my state taxes for free ) The penalty amount is in addition to the taxes you owe. Where can i do my state taxes for free   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Where can i do my state taxes for free To do so, attach a statement to your return explaining why you did not report them. Where can i do my state taxes for free Giving your employer money for taxes. Where can i do my state taxes for free   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. Where can i do my state taxes for free If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Where can i do my state taxes for free   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. Where can i do my state taxes for free All taxes on your regular pay. Where can i do my state taxes for free Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Where can i do my state taxes for free Federal, state, and local income taxes on your reported tips. Where can i do my state taxes for free    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Where can i do my state taxes for free If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Where can i do my state taxes for free See Publication 505, Tax Withholding and Estimated Tax, for more information. Where can i do my state taxes for free    Uncollected taxes. Where can i do my state taxes for free 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. Where can i do my state taxes for free These uncollected taxes will be shown on your 2013 Form W-2. Where can i do my state taxes for free 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. Where can i do my state taxes for free Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Where can i do my state taxes for free The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Where can i do my state taxes for free There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Where can i do my state taxes for free 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. Where can i do my state taxes for free For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Where can i do my state taxes for free irs. Where can i do my state taxes for free gov/pub/irs-irbs/irb01-02. Where can i do my state taxes for free pdf. Where can i do my state taxes for free If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Where can i do my state taxes for free See Revenue Procedure 2007-32, 2007-22 I. Where can i do my state taxes for free R. Where can i do my state taxes for free B. Where can i do my state taxes for free 1322, available at www. Where can i do my state taxes for free irs. Where can i do my state taxes for free gov/pub/irs-irbs/irb07_22. Where can i do my state taxes for free pdf. Where can i do my state taxes for free Your employer can provide you with a copy of any applicable agreement. Where can i do my state taxes for free To find out more about these agreements, visit IRS. Where can i do my state taxes for free gov and enter “restaurant tip reporting” in the search box. Where can i do my state taxes for free You may also call 1-800-829-4933, visit www. Where can i do my state taxes for free irs. Where can i do my state taxes for free gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Where can i do my state taxes for free Program@irs. Where can i do my state taxes for free gov and request information on this program. Where can i do my state taxes for free Reporting Tips on Your Tax Return How to report tips. Where can i do my state taxes for free   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. Where can i do my state taxes for free What tips to report. Where can i do my state taxes for free   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Where can i do my state taxes for free 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. Where can i do my state taxes for free Add to the amount in box 1 only the tips you did not report to your employer. Where can i do my state taxes for free   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. Where can i do my state taxes for free Do not include the amount of these tips on your 2013 tax return. Where can i do my state taxes for free Instead, include them on your 2014 tax return. Where can i do my state taxes for free 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. Where can i do my state taxes for free Although these tips were received in 2012, you must report them on your 2013 tax return. Where can i do my state taxes for free   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Where can i do my state taxes for free Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Where can i do my state taxes for free However, you must report tips you receive from other employees. Where can i do my state taxes for free    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. Where can i do my state taxes for free    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. Where can i do my state taxes for free   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. Where can i do my state taxes for free Cash and charge tips you received that totaled less than $20 for any month. Where can i do my state taxes for free The value of noncash tips, such as tickets, passes, or other items of value. Where can i do my state taxes for free Example. Where can i do my state taxes for free 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. Where can i do my state taxes for free 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. Where can i do my state taxes for free 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. Where can i do my state taxes for free Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Where can i do my state taxes for free He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Where can i do my state taxes for free Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Where can i do my state taxes for free    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. Where can i do my state taxes for free To report these taxes, you must file a return even if you would not otherwise have to file. Where can i do my state taxes for free You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Where can i do my state taxes for free (You cannot file Form 1040EZ or Form 1040A. Where can i do my state taxes for free )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Where can i do my state taxes for free Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Where can i do my state taxes for free Use Form 8959 to figure Additional Medicare Tax. Where can i do my state taxes for free If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Where can i do my state taxes for free To get railroad retirement credit, you must report tips to your employer. Where can i do my state taxes for free Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Where can i do my state taxes for free    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. Where can i do my state taxes for free For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Where can i do my state taxes for free   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). Where can i do my state taxes for free You must report these amounts as additional tax on your return. Where can i do my state taxes for free   If you worked in the U. Where can i do my state taxes for free S. Where can i do my state taxes for free 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. Where can i do my state taxes for free If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Where can i do my state taxes for free Unlike the uncollected portion of the regular (1. Where can i do my state taxes for free 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Where can i do my state taxes for free   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Where can i do my state taxes for free 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. Where can i do my state taxes for free See the instructions for the appropriate form and line number indicated, and Form 8959. Where can i do my state taxes for free (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Where can i do my state taxes for free ) Self-employed persons. Where can i do my state taxes for free    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Where can i do my state taxes for free See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Where can i do my state taxes for free Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Where can i do my state taxes for free They are not included in box 1 with your wages and reported tips. Where can i do my state taxes for free If box 8 is blank, this discussion does not apply to you. Where can i do my state taxes for free What are allocated tips. Where can i do my state taxes for free   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Where can i do my state taxes for free 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. Where can i do my state taxes for free No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Where can i do my state taxes for free How were your allocated tips figured. Where can i do my state taxes for free   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). Where can i do my state taxes for free 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. Where can i do my state taxes for free For information about the exact allocation method used, ask your employer. Where can i do my state taxes for free Must you report your allocated tips on your tax return. Where can i do my state taxes for free   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. Where can i do my state taxes for free 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. Where can i do my state taxes for free Add to the amount in box 1 only the tips you did not report to your employer as required. Where can i do my state taxes for free 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. Where can i do my state taxes for free   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Where can i do my state taxes for free How to report allocated tips. Where can i do my state taxes for free   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. Where can i do my state taxes for free (You cannot file Form 1040A or Form 1040EZ). Where can i do my state taxes for free    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. Where can i do my state taxes for free Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Where can i do my state taxes for free 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. Where can i do my state taxes for free How to request an approved lower rate. Where can i do my state taxes for free   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. Where can i do my state taxes for free Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Where can i do my state taxes for free The petition must include specific information about the establishment that will justify the lower rate. Where can i do my state taxes for free A user fee must be paid with the petition. Where can i do my state taxes for free    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). Where can i do my state taxes for free The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Where can i do my state taxes for free 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. Where can i do my state taxes for free   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Where can i do my state taxes for free How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 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Where can i do my state taxes for free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Where can i do my state taxes for free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Where can i do my state taxes for free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Where can i do my state taxes for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where can i do my state taxes for free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Where can i do my state taxes for free gov. Where can i do my state taxes for free 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. Where can i do my state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Where can i do my state taxes for free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Where can i do my state taxes for free AARP offers the Tax-Aide counseling program as part of the TCE program. Where can i do my state taxes for free Visit AARP's website to find the nearest Tax-Aide location. Where can i do my state taxes for free Research your tax questions. Where can i do my state taxes for free Search publications and instructions by topic or keyword. Where can i do my state taxes for free Read the Internal Revenue Code, regulations, or other official guidance. Where can i do my state taxes for free Read Internal Revenue Bulletins. Where can i do my state taxes for free Sign up to receive local and national tax news by email. Where can i do my state taxes for free Phone. Where can i do my state taxes for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where can i do my state taxes for free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Where can i do my state taxes for free 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. Where can i do my state taxes for free Call to locate the nearest volunteer help site, 1-800-906-9887. Where can i do my state taxes for free 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. Where can i do my state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Where can i do my state taxes for free Most VITA and TCE sites offer free electronic filing. Where can i do my state taxes for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where can i do my state taxes for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where can i do my state taxes for free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Where can i do my state taxes for free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Where can i do my state taxes for free 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. Where can i do my state taxes for free 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. Where can i do my state taxes for free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where can i do my state taxes for free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Where can i do my state taxes for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where can i do my state taxes for free 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). Where can i do my state taxes for free You should receive your order within 10 business days. Where can i do my state taxes for free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Where can i do my state taxes for free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Where can i do my state taxes for free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Where can i do my state taxes for free Call to ask tax questions, 1-800-829-1040. Where can i do my state taxes for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where can i do my state taxes for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where can i do my state taxes for free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Where can i do my state taxes for free gsa. Where can i do my state taxes for free gov/fedrelay. Where can i do my state taxes for free Walk-in. Where can i do my state taxes for free You can find a selection of forms, publications and services — in-person, face-to-face. Where can i do my state taxes for free Products. Where can i do my state taxes for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where can i do my state taxes for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where can i do my state taxes for free Services. Where can i do my state taxes for free You can walk in to your local TAC most business days for personal, face-to-face tax help. Where can i do my state taxes for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Where can i do my state taxes for free 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. Where can i do my state taxes for free No appointment is necessary—just walk in. Where can i do my state taxes for free Before visiting, check www. Where can i do my state taxes for free irs. Where can i do my state taxes for free gov/localcontacts for hours of operation and services provided. Where can i do my state taxes for free Mail. Where can i do my state taxes for free You can send your order for forms, instructions, and publications to the address below. Where can i do my state taxes for free You should receive a response within 10 business days after your request is received. Where can i do my state taxes for free  Internal Revenue Service 1201 N. Where can i do my state taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Where can i do my state taxes for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where can i do my state taxes for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where can i do my state taxes for free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Where can i do my state taxes for free 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. Where can i do my state taxes for free You face (or your business is facing) an immediate threat of adverse action. Where can i do my state taxes for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where can i do my state taxes for free   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. Where can i do my state taxes for free Here's why we can help: TAS is an independent organization within the IRS. Where can i do my state taxes for free Our advocates know how to work with the IRS. Where can i do my state taxes for free Our services are free and tailored to meet your needs. Where can i do my state taxes for free We have offices in every state, the District of Columbia, and Puerto Rico. Where can i do my state taxes for free 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. Where can i do my state taxes for free irs. Where can i do my state taxes for free gov/advocate, or call us toll-free at 1-877-777-4778. Where can i do my state taxes for free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where can i do my state taxes for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Where can i do my state taxes for free irs. Where can i do my state taxes for free gov/sams. Where can i do my state taxes for free Low Income Taxpayer Clinics. Where can i do my state taxes for free   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. Where can i do my state taxes for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where can i do my state taxes for free Visit www. Where can i do my state taxes for free TaxpayerAdvocate. Where can i do my state taxes for free irs. Where can i do my state taxes for free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Where can i do my state taxes for free Prev  Up  Next   Home   More Online Publications