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

1040 Easy Form

2011 Ez 1040 FormFederal Tax Forms 2012 1040Download A 1040ez Federal Tax FormOnline Tax AmendmentWww.irs Tax Form 1040ez For 2012Tax Form 1040 Ez1040 Form Free1o40 Ez FormFile 1040ez OnlineFree Federal Tax Forms 2011Free Tax File2012 Tax Return FilingForm 1040ezEfile H&r BlockIrs Gov Amended ReturnsFile Federal Taxes Online For FreeTax Return Preparation State Income TaxesHow Do I File 2011 Tax ReturnHow To File 2012 Tax Return In 2014Amending My 2012 Tax ReturnHow To Amend My Tax ReturnFree File 2012 Taxes OnlineForm 1040ez BookletFile 2011 Taxes For FreeI Need To Amend My 2011 TaxesFile 2011 Taxes Online Turbotax2012 Tax Form 1040ezWww Irs GovIrs GovWww Hnrblock Com2011 Tax Forms FederalFree 2011 Tax SoftwareTax Forms For 2012State Income Tax Filing Free2010 Irs Form 1040ezTaxact 2011 Returning UserPrior Year Tax ReturnFree Tax ServicesTax Form 1040ez1040ez Form And Instructions

1040 Easy Form

1040 easy form 2. 1040 easy form   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. 1040 easy form All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. 1040 easy form However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. 1040 easy form The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). 1040 easy form The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. 1040 easy form Alternative minimum tax. 1040 easy form   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. 1040 easy form Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. 1040 easy form The obligation to file Form 990-T is in addition to the obligation to file any other required returns. 1040 easy form Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. 1040 easy form An exempt organization must report income from all its unrelated businesses on a single Form 990-T. 1040 easy form Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. 1040 easy form The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. 1040 easy form When to file. 1040 easy form   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. 1040 easy form The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. 1040 easy form If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. 1040 easy form Extension of time to file. 1040 easy form   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. 1040 easy form The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. 1040 easy form Public Inspection Requirements of Section 501(c)(3) Organizations. 1040 easy form   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. 1040 easy form    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. 1040 easy form Payment of Tax Estimated tax. 1040 easy form   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. 1040 easy form Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. 1040 easy form If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. 1040 easy form   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. 1040 easy form Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. 1040 easy form However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. 1040 easy form If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. 1040 easy form   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. 1040 easy form    Tax due with Form 990-T. 1040 easy form   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). 1040 easy form Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). 1040 easy form Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. 1040 easy form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040 easy form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. 1040 easy form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040 easy form EFTPS is a free service provided by the Department of Treasury. 1040 easy form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040 easy form To get more information about EFTPS or to enroll in EFTPS, visit www. 1040 easy form eftps. 1040 easy form gov or call 1-800-555-4477. 1040 easy form Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. 1040 easy form Deposits on business days only. 1040 easy form   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. 1040 easy form A business day is any day other than a Saturday, Sunday, or legal holiday. 1040 easy form For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). 1040 easy form The term "legal holiday" means any legal holiday in the District of Columbia. 1040 easy form Prev  Up  Next   Home   More Online Publications
Español

Work in the U.S.

Find resources on work visas and driving in the U.S., search for jobs, and more.

Back to Top

The 1040 Easy Form

1040 easy form 3. 1040 easy form   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. 1040 easy form Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. 1040 easy form Also take credit for the estimated tax you paid for 2013. 1040 easy form These credits are subtracted from your total tax. 1040 easy form Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. 1040 easy form If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. 1040 easy form Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. 1040 easy form Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. 1040 easy form Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. 1040 easy form Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 1040 easy form You should receive a separate Form W-2 from each employer you worked for. 1040 easy form If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. 1040 easy form However, your employer must provide or send it to you by January 31, 2014. 1040 easy form If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. 1040 easy form If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. 1040 easy form If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 1040 easy form The phone number for the IRS is listed in chapter 5. 1040 easy form You will be asked for the following information. 1040 easy form Your name, address, city and state, zip code, and social security number. 1040 easy form Your employer's name, address, city, state, zip code, and the employer's identification number (if known). 1040 easy form An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. 1040 easy form The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. 1040 easy form Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. 1040 easy form Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. 1040 easy form In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. 1040 easy form Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. 1040 easy form If you file a paper tax return, attach Copy B of Form W-2 to your return. 1040 easy form Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. 1040 easy form If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. 1040 easy form Report the amounts you won on line 21 of Form 1040. 1040 easy form Take credit for the tax withheld on line 62 of Form 1040. 1040 easy form If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. 1040 easy form Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. 1040 easy form However, you cannot deduct more than the gambling winnings you report on Form 1040. 1040 easy form File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. 1040 easy form The 1099 Series Most forms in the 1099 series are not filed with your return. 1040 easy form In general, these forms should be furnished to you by January 31, 2014. 1040 easy form Unless instructed to file any of these forms with your return, keep them for your records. 1040 easy form There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040 easy form ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. 1040 easy form If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. 1040 easy form See the instructions to these forms for details. 1040 easy form Reporting your withholding. 1040 easy form   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. 1040 easy form Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. 1040 easy form Form 1099-R. 1040 easy form   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. 1040 easy form Do not attach any other Form 1099. 1040 easy form Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. 1040 easy form Call the telephone number or write to the address given for the payer on the form. 1040 easy form The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. 1040 easy form A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. 1040 easy form In certain situations, you will receive two forms in place of the original incorrect form. 1040 easy form This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). 1040 easy form One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. 1040 easy form This form will have an “X” in the “CORRECTED” box at the top of the form. 1040 easy form The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). 1040 easy form Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. 1040 easy form S. 1040 easy form Individual Income Tax Return. 1040 easy form Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. 1040 easy form Do not include any amount withheld from your spouse's income. 1040 easy form However, different rules may apply if you live in a community property state. 1040 easy form Community property states. 1040 easy form   The following are community property states. 1040 easy form Arizona. 1040 easy form California. 1040 easy form Idaho. 1040 easy form Louisiana. 1040 easy form Nevada. 1040 easy form New Mexico. 1040 easy form Texas. 1040 easy form Washington. 1040 easy form Wisconsin. 1040 easy form Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. 1040 easy form If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. 1040 easy form If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. 1040 easy form   For more information on these rules, and some exceptions, see Publication 555, Community Property. 1040 easy form Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. 1040 easy form Fiscal year withholding. 1040 easy form    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. 1040 easy form You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. 1040 easy form You will be able to claim credit for that withholding on your return for your next fiscal year. 1040 easy form   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. 1040 easy form   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. 1040 easy form Add to that the income you received during the rest of your fiscal year. 1040 easy form Example. 1040 easy form Miles Hanson files his return for a fiscal year ending June 30, 2013. 1040 easy form In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. 1040 easy form His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. 1040 easy form See Table 3-1 . 1040 easy form On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. 1040 easy form However, he takes credit for all $3,380 that was withheld during 2012. 1040 easy form On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. 1040 easy form On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. 1040 easy form Table 3-1. 1040 easy form Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. 1040 easy form  2Calendar year (January 1 – December 31). 1040 easy form   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. 1040 easy form   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. 1040 easy form Backup withholding. 1040 easy form   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. 1040 easy form Example. 1040 easy form Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). 1040 easy form Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. 1040 easy form Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. 1040 easy form Include any overpayment from 2012 that you had credited to your 2013 estimated tax. 1040 easy form You must use Form 1040 or Form 1040A if you paid estimated tax. 1040 easy form You cannot file Form 1040EZ. 1040 easy form If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 1040 easy form , from the fiduciary. 1040 easy form If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). 1040 easy form On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. 1040 easy form However, do not include this amount in the total on line 37. 1040 easy form Instead, enter the amount on Form 1040, line 63. 1040 easy form This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. 1040 easy form Name changed. 1040 easy form   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. 1040 easy form  The statement should cover payments you made jointly with your spouse as well as any you made separately. 1040 easy form   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. 1040 easy form This prevents delays in processing your return and issuing refunds. 1040 easy form It also safeguards your future social security benefits. 1040 easy form For more information, call the Social Security Administration at 1-800-772-1213. 1040 easy form Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. 1040 easy form If you made joint estimated tax payments, you must decide how to divide the payments between your returns. 1040 easy form One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. 1040 easy form If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. 1040 easy form Example. 1040 easy form James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. 1040 easy form They file separate 2013 Forms 1040. 1040 easy form James' tax is $4,000 and Evelyn's is $1,000. 1040 easy form If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. 1040 easy form Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). 1040 easy form The balance, $600 (20% of $3,000), is Evelyn's share. 1040 easy form Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. 1040 easy form If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. 1040 easy form See Example earlier under Separate Returns. 1040 easy form If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. 1040 easy form If you divorced and remarried in 2013, enter your present spouse's SSN in that space. 1040 easy form Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. 1040 easy form Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. 1040 easy form In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. 1040 easy form If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 1040 easy form Two or more employers. 1040 easy form   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. 1040 easy form You may be able to claim the excess as a credit against your income tax when you file your return. 1040 easy form Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. 1040 easy form Figure the excess withholding on the appropriate worksheet. 1040 easy form    Table 3-2. 1040 easy form Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. 1040 easy form 2% $7,049. 1040 easy form 40 Tier 1 RRTA $113,700 6. 1040 easy form 2% $7,049. 1040 easy form 40 Tier 2 RRTA $84,300 4. 1040 easy form 4% $3,709. 1040 easy form 20 Joint returns. 1040 easy form   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. 1040 easy form Note. 1040 easy form All wages are subject to Medicare tax withholding. 1040 easy form Employer's error. 1040 easy form   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. 1040 easy form If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. 1040 easy form File a claim for refund using Form 843, Claim for Refund and Request for Abatement. 1040 easy form Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. 1040 easy form Note. 1040 easy form If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. 1040 easy form Where to claim credit for excess social security withholding. 1040 easy form   If you file Form 1040, enter the excess on line 69. 1040 easy form   If you file Form 1040A, include the excess in the total on line 41. 1040 easy form Write “Excess SST” and show the amount of the credit in the space to the left of the line. 1040 easy form   You cannot claim excess social security tax withholding on Form 1040EZ. 1040 easy form Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. 1040 easy form Where to claim credit for excess tier 1 RRTA withholding. 1040 easy form   If you file Form 1040, enter the excess on line 69. 1040 easy form   If you file Form 1040A, include the excess in the total on line 41. 1040 easy form Write “Excess SST” and show the amount of the credit in the space to the left of the line. 1040 easy form   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. 1040 easy form How to claim refund of excess tier 2 RRTA. 1040 easy form   To claim a refund of tier 2 tax, use Form 843. 1040 easy form Be sure to attach a copy of all of your Forms W-2. 1040 easy form   See Worksheet 3-3 and the Instructions for Form 843, for more details. 1040 easy form Worksheet 3-1. 1040 easy form Excess Social Security—Nonrailroad Employees 1. 1040 easy form Add all social security tax withheld (but not more than  $7,049. 1040 easy form 40 for each employer). 1040 easy form This tax should be shown  in box 4 of your Forms W-2. 1040 easy form Enter the total here 1. 1040 easy form   2. 1040 easy form Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 1040 easy form   3. 1040 easy form Add lines 1 and 2. 1040 easy form If $7,049. 1040 easy form 40 or less, stop here. 1040 easy form You cannot claim the credit 3. 1040 easy form   4. 1040 easy form Social security limit 4. 1040 easy form $7,049. 1040 easy form 40 5. 1040 easy form Excess. 1040 easy form Subtract line 4 from line 3 5. 1040 easy form   Worksheet 3-2. 1040 easy form Excess Social Security and Tier 1 RRTA—Railroad Employees 1. 1040 easy form Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. 1040 easy form 40 for each employer). 1040 easy form Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. 1040 easy form Enter the total here 1. 1040 easy form   2. 1040 easy form Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 1040 easy form   3. 1040 easy form Add lines 1 and 2. 1040 easy form If $7,049. 1040 easy form 40 or less, stop here. 1040 easy form You cannot claim the credit 3. 1040 easy form   4. 1040 easy form Social security and tier 1 RRTA tax limit 4. 1040 easy form $7,049. 1040 easy form 40 5. 1040 easy form Excess. 1040 easy form Subtract line 4 from line 3 5. 1040 easy form   Worksheet 3-3. 1040 easy form Excess Tier 2 RRTA—Railroad Employees 1. 1040 easy form Add all tier 2 RRTA tax withheld (but not more than $3,709. 1040 easy form 20 for each employer). 1040 easy form Box 14 of your Forms W-2 should show tier 2 RRTA tax. 1040 easy form Enter the total here 1. 1040 easy form   2. 1040 easy form Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 1040 easy form   3. 1040 easy form Add lines 1 and 2. 1040 easy form If $3,709. 1040 easy form 20 or less, stop here. 1040 easy form You cannot claim the credit. 1040 easy form 3. 1040 easy form   4. 1040 easy form Tier 2 RRTA tax limit 4. 1040 easy form $3,709. 1040 easy form 20 5. 1040 easy form Excess. 1040 easy form Subtract line 4 from line 3. 1040 easy form 5. 1040 easy form   Prev  Up  Next   Home   More Online Publications