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Fileid: … tions/p525/2022/a/xml/cycle08/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Repaid wages subject to Additional Medi- fillable forms. However, state tax prepara- • IRS.gov/Forms: Find forms, instructions,
care Tax. Employers can't make an adjust- tion may not be available through Free and publications. You will find details on
ment or file a claim for refund for Additional File. Go to IRS.gov/FreeFile to see if you the most recent tax changes and interac-
Medicare Tax withholding when there is a re- qualify for free online federal tax prepara- tive links to help you find answers to your
payment of wages received by an employee in tion, e-filing, and direct deposit or payment questions.
a prior year because the employee determines options. • You may also be able to access tax law in-
liability for Additional Medicare Tax on the em- • VITA. The Volunteer Income Tax Assis- formation in your electronic filing software.
ployee's income tax return for the prior year. If tance (VITA) program offers free tax help
you had to repay an amount that you included in to people with low-to-moderate incomes,
your wages or compensation in an earlier year, persons with disabilities, and limited-Eng- Need someone to prepare your tax return?
and on which Additional Medicare Tax was lish-speaking taxpayers who need help There are various types of tax return preparers,
paid, you may be able to recover the Additional preparing their own tax returns. Go to including enrolled agents, certified public ac-
Medicare Tax paid on the amount. To recover IRS.gov/VITA, download the free IRS2Go countants (CPAs), accountants, and many oth-
Additional Medicare Tax on the repaid wages or app, or call 800-906-9887 for information ers who don’t have professional credentials. If
compensation, you must file Form 1040-X for on free tax return preparation. you choose to have someone prepare your tax
the prior year in which the wages or compensa- • TCE. The Tax Counseling for the Elderly return, choose that preparer wisely. A paid tax
tion were originally received. See the Instruc- (TCE) program offers free tax help for all preparer is:
tions for Form 1040-X. taxpayers, particularly those who are 60 • Primarily responsible for the overall sub-
years of age and older. TCE volunteers stantive accuracy of your return,
Repayment rules don’t apply. This discus- specialize in answering questions about • Required to sign the return, and
sion doesn't apply to: pensions and retirement-related issues • Required to include their preparer tax iden-
• Deductions for bad debts; unique to seniors. Go to IRS.gov/TCE, tification number (PTIN).
• Deductions for theft losses due to criminal download the free IRS2Go app, or call
fraud or embezzlement in a transaction en- 888-227-7669 for information on free tax Although the tax preparer always signs the
tered into for profit; return preparation. return, you're ultimately responsible for provid-
• Deductions from sales to customers, such • MilTax. Members of the U.S. Armed ing all the information required for the preparer
as returns and allowances, and similar Forces and qualified veterans may use Mil- to accurately prepare your return. Anyone paid
items; or Tax, a free tax service offered by the De- to prepare tax returns for others should have a
• Deductions for legal and other expenses of partment of Defense through Military One- thorough understanding of tax matters. For
contesting the repayment. Source. For more information, go to more information on how to choose a tax pre-
MilitaryOneSource (MilitaryOneSource.mil/ parer, go to Tips for Choosing a Tax Preparer
Year of deduction (or credit). If you use the MilTax). on IRS.gov.
cash method, you can take the deduction (or Also, the IRS offers Free Fillable
credit, if applicable) for the tax year in which Forms, which can be completed online and Coronavirus. Go to IRS.gov/Coronavirus for
you actually make the repayment. If you use then filed electronically regardless of in- links to information on the impact of the corona-
any other accounting method, you can deduct come. virus, as well as tax relief available for individu-
the repayment or claim a credit for it only for the als and families, small and large businesses,
tax year in which it’s a proper deduction under Using online tools to help prepare your re- and tax-exempt organizations.
your accounting method. For example, if you turn. Go to IRS.gov/Tools for the following.
use an accrual method, you're entitled to the • The Earned Income Tax Credit Assistant Employers can register to use Business
deduction or credit in the tax year in which the (IRS.gov/EITCAssistant) determines if Services Online. The Social Security Adminis-
obligation for the repayment accrues. you’re eligible for the earned income credit tration (SSA) offers online service at SSA.gov/
(EIC). employer for fast, free, and secure online W-2
filing options to CPAs, accountants, enrolled
How To Get Tax Help • The Online EIN Application (IRS.gov/EIN) agents, and individuals who process Form W-2,
helps you get an employer identification
number (EIN) at no cost. Wage and Tax Statement, and Form W-2c,
Corrected Wage and Tax Statement.
If you have questions about a tax issue; need • The Tax Withholding Estimator (IRS.gov/
help preparing your tax return; or want to down- W4app) makes it easier for you to estimate IRS social media. Go to IRS.gov/SocialMedia
load free publications, forms, or instructions, go the federal income tax you want your em- to see the various social media tools the IRS
to IRS.gov to find resources that can help you ployer to withhold from your paycheck. uses to share the latest information on tax
right away. This is tax withholding. See how your with- changes, scam alerts, initiatives, products, and
holding affects your refund, take-home services. At the IRS, privacy and security are
Preparing and filing your tax return. After pay, or tax due. our highest priority. We use these tools to share
receiving all your wage and earnings state- • The First-Time Homebuyer Credit Account public information with you. Don’t post your so-
ments (Forms W-2, W-2G, 1099-R, 1099-MISC, Look-up (IRS.gov/HomeBuyer) tool pro- cial security number (SSN) or other confidential
1099-NEC, etc.); unemployment compensation vides information on your repayments and information on social media sites. Always pro-
statements (by mail or in a digital format) or account balance. tect your identity when using any social net-
other government payment statements (Form • The Sales Tax Deduction Calculator working site.
1099-G); and interest, dividend, and retirement (IRS.gov/SalesTax) figures the amount you The following IRS YouTube channels pro-
statements from banks and investment firms can claim if you itemize deductions on vide short, informative videos on various tax-re-
(Forms 1099), you have several options to Schedule A (Form 1040). lated topics in English, Spanish, and ASL.
choose from to prepare and file your tax return. • Youtube.com/irsvideos.
You can prepare the tax return yourself, see if Getting answers to your tax ques- • Youtube.com/irsvideosmultilingua.
you qualify for free tax preparation, or hire a tax tions. On IRS.gov, you can get • Youtube.com/irsvideosASL.
professional to prepare your return. up-to-date information on current
events and changes in tax law.
Free options for tax preparation. Go to • IRS.gov/Help: A variety of tools to help you Watching IRS videos. The IRS Video portal
(IRSVideos.gov) contains video and audio pre-
IRS.gov to see your options for preparing and get answers to some of the most common sentations for individuals, small businesses,
filing your return online or in your local commun- tax questions. and tax professionals.
ity, if you qualify, which include the following. • IRS.gov/ITA: The Interactive Tax Assistant,
• Free File. This program lets you prepare a tool that will ask you questions and, Online tax information in other languages.
and file your federal individual income tax based on your input, provide answers on a You can find information on IRS.gov/
return for free using brand-name tax-prep- number of tax law topics. MyLanguage if English isn’t your native lan-
aration-and-filing software or Free File guage.

Page 38 Publication 525 (2022)