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1040es

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1040es

1040es Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. 1040es Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. 1040es Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. 1040es Any forgiven tax liability owed to the IRS will not have to be paid. 1040es Any forgiven tax liability that has already been paid will be refunded. 1040es (See Refund of Taxes Paid, later. 1040es ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. 1040es Then read Amount of Tax Forgiven. 1040es Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. 1040es Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. 1040es See Minimum Amount of Relief later under Amount of Tax Forgiven. 1040es Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. 1040es Oklahoma City attack. 1040es   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. 1040es Example 1. 1040es A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. 1040es His income tax is forgiven for 1994 and 1995. 1040es Example 2. 1040es A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. 1040es She subsequently died of her wounds in 1996. 1040es Her income tax is forgiven for 1994, 1995, and 1996. 1040es September 11 attacks and anthrax attacks. 1040es   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. 1040es Example 1. 1040es A Pentagon employee died in the September 11 attack. 1040es Her income tax is forgiven for 2000 and 2001. 1040es Example 2. 1040es A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. 1040es His income tax liability is forgiven for 2000, 2001, and 2002. 1040es Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. 1040es On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. 1040es To figure the tax to be forgiven, use the following worksheets. 1040es Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). 1040es Use Worksheet B for any eligible year the decedent filed a joint return. 1040es See the illustrated Worksheet B near the end of this publication. 1040es Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. 1040es Instead, complete Worksheet C and file a return for the decedent's last tax year. 1040es See Minimum Amount of Relief, later. 1040es If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. 1040es In English–7 a. 1040es m. 1040es to 10 p. 1040es m. 1040es local time. 1040es In Spanish–8 a. 1040es m. 1040es to 9:30 p. 1040es m. 1040es local time. 1040es Both spouses died. 1040es   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. 1040es Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). 1040es If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. 1040es However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. 1040es The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. 1040es Residents of community property states. 1040es   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. 1040es Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. 1040es Worksheet B. 1040es Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040es 1       2 Enter the decedent's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions. 1040es 2       3 Enter the decedent's total tax. 1040es See the instructions. 1040es 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040es See the instructions. 1040es 4       5 Subtract line 4 from line 3. 1040es 5       6 Enter the surviving spouse's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions. 1040es 6       7 Enter the surviving spouse's total tax. 1040es See the instructions. 1040es 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040es 8       9 Subtract line 8 from line 7. 1040es 9       10 Add lines 5 and 9. 1040es 10       11 Enter the total tax from the joint return. 1040es See Table 1 on page 5 for the line number for years before 2002. 1040es 11       12 Add lines 4 and 8. 1040es 12       13 Subtract line 12 from line 11. 1040es 13       14 Divide line 5 by line 10. 1040es Enter the result as a decimal. 1040es 14       15 Tax to be forgiven. 1040es Multiply line 13 by line 14 and enter the result. 1040es 15       Note. 1040es If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040es Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040es If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040es The IRS will determine the amount to be refunded. 1040es Worksheet B. 1040es Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040es 1       2 Enter the decedent's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions. 1040es 2       3 Enter the decedent's total tax. 1040es See the instructions. 1040es 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040es See the instructions. 1040es 4       5 Subtract line 4 from line 3. 1040es 5       6 Enter the surviving spouse's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions. 1040es 6       7 Enter the surviving spouse's total tax. 1040es See the instructions. 1040es 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040es 8       9 Subtract line 8 from line 7. 1040es 9       10 Add lines 5 and 9. 1040es 10       11 Enter the total tax from the joint return. 1040es See Table 1 on page 5 for the line number for years before 2002. 1040es 11       12 Add lines 4 and 8. 1040es 12       13 Subtract line 12 from line 11. 1040es 13       14 Divide line 5 by line 10. 1040es Enter the result as a decimal. 1040es 14       15 Tax to be forgiven. 1040es Multiply line 13 by line 14 and enter the result. 1040es 15       Note. 1040es If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040es Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040es If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040es The IRS will determine the amount to be refunded. 1040es Instructions for Worksheet B Table 1. 1040es Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 1040es * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. 1040es ** File Form 4506 to get a transcript of the decedent's account. 1040es Table 1. 1040es Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 1040es * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. 1040es ** File Form 4506 to get a transcript of the decedent's account. 1040es Lines 2 and 6. 1040es   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. 1040es   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. 1040es Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. 1040es Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. 1040es   Allocate business deductions to the owner of the business. 1040es Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. 1040es Lines 3 and 7. 1040es   Figure the total tax as if a separate return had been filed. 1040es The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. 1040es When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. 1040es   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. 1040es If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. 1040es Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. 1040es Line 4. 1040es   Enter the total, if any, of the following taxes. 1040es Self-employment tax. 1040es Social security and Medicare tax on tip income not reported to employer. 1040es Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040es Tax on excess accumulation in qualified retirement plans. 1040es Household employment taxes. 1040es Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040es Tax on golden parachute payments. 1040es Minimum Amount of Relief The minimum amount of relief is $10,000. 1040es If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. 1040es The IRS will refund the difference as explained under Refund of Taxes Paid. 1040es Use Worksheet C to figure the additional tax payment. 1040es But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. 1040es Example 1. 1040es An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. 1040es The $6,400 is eligible for forgiveness. 1040es The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. 1040es Example 2. 1040es A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. 1040es The IRS will treat $10,000 as a tax payment for 2001. 1040es Income received after date of death. 1040es   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. 1040es Examples are the final paycheck or dividends on stock owned by the decedent. 1040es However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). 1040es Nonqualifying income. 1040es   The following income is not exempt from tax. 1040es The tax on it is not eligible for forgiveness. 1040es Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. 1040es Amounts that would not have been payable but for an action taken after September 11, 2001. 1040es The following are examples of nonqualifying income. 1040es Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. 1040es Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. 1040es Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. 1040es Interest on savings bonds cashed by the beneficiary of the decedent. 1040es If you are responsible for the estate of a decedent, see Publication 559. 1040es Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. 1040es Instructions for lines 2–9 of Worksheet C. 1040es   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. 1040es To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. 1040es Or, if special requirements are met, you can use the alternative computation instead. 1040es See Alternative computation, later. 1040es   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. 1040es Use Form 1041 to figure what the taxable income would be without including the exempt income. 1040es Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). 1040es Alternative computation. 1040es   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. 1040es You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. 1040es The estate claimed an income distribution deduction on line 18 (Form 1041). 1040es Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. 1040es If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. 1040es If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. 1040es Complete the rest of Worksheet C to determine the additional payment allowed. 1040es Worksheet C. 1040es Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040es Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040es 1 Minimum relief amount. 1040es Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040es 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040es 3       4 Add lines 2 and 3. 1040es 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040es (See Income received after date of death on page 5. 1040es ) 5       6 Add lines 4 and 5. 1040es 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040es 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040es 8       9 Tax on exempt income. 1040es Subtract line 8 from line 7. 1040es 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040es If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040es 10       11 Add lines 9 and 10. 1040es 11   12 Additional payment allowed. 1040es If line 11 is $10,000 or more, enter -0- and stop here. 1040es No additional amount is allowed as a tax payment. 1040es Otherwise, subtract line 11 from line 1 and enter the result. 1040es 12   Note. 1040es The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040es Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040es If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040es Write "Sec. 1040es 692(d)(2) Payment" and the amount to the right of the entry space. 1040es Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040es If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040es Write “Sec. 1040es 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040es Worksheet C. 1040es Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040es Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040es 1 Minimum relief amount. 1040es Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040es 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040es 3       4 Add lines 2 and 3. 1040es 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040es (See Income received after date of death on page 5. 1040es ) 5       6 Add lines 4 and 5. 1040es 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040es 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040es 8       9 Tax on exempt income. 1040es Subtract line 8 from line 7. 1040es 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040es If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040es 10       11 Add lines 9 and 10. 1040es 11   12 Additional payment allowed. 1040es If line 11 is $10,000 or more, enter -0- and stop here. 1040es No additional amount is allowed as a tax payment. 1040es Otherwise, subtract line 11 from line 1 and enter the result. 1040es 12   Note. 1040es The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040es Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040es If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040es Write "Sec. 1040es 692(d)(2) Payment" and the amount to the right of the entry space. 1040es Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040es If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040es Write “Sec. 1040es 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040es Worksheet D. 1040es Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. 1040es (See Income received after date of death on page 5. 1040es ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 1040es 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 1040es 5   6 Estate's tax on exempt income. 1040es Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 1040es Figure the total tax that would have been payable by all beneficiaries. 1040es Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 1040es Add the amounts by which each beneficiary's income tax is increased. 1040es 7   8 Add lines 6 and 7. 1040es Enter this amount on line 9 of Worksheet C. 1040es 8   Worksheet D. 1040es Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. 1040es (See Income received after date of death on page 5. 1040es ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 1040es 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 1040es 5   6 Estate's tax on exempt income. 1040es Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 1040es Figure the total tax that would have been payable by all beneficiaries. 1040es Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 1040es Add the amounts by which each beneficiary's income tax is increased. 1040es 7   8 Add lines 6 and 7. 1040es Enter this amount on line 9 of Worksheet C. 1040es 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. 1040es Income tax liabilities that have been paid. 1040es Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. 1040es See Minimum Amount of Relief, earlier. 1040es Example 1. 1040es A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. 1040es The total, $14,000, is eligible for tax forgiveness. 1040es However, he paid only $13,000 of that amount. 1040es The IRS will refund the $13,000 paid. 1040es Example 2. 1040es A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. 1040es The child qualifies for the minimum relief of $10,000. 1040es The $10,000 is treated as a tax payment for 2001 and will be refunded. 1040es Period for filing a claim for credit or refund. 1040es   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. 1040es For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. 1040es To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. 1040es Extension of time for victims of Oklahoma City attack. 1040es   The period described above has been extended for victims of the Oklahoma City attack. 1040es Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. 1040es How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. 1040es Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. 1040es Return required but not yet filed. 1040es   File Form 1040 if the decedent was a U. 1040es S. 1040es citizen or resident. 1040es File Form 1040NR if the decedent was a nonresident alien. 1040es A nonresident alien is someone who is not a U. 1040es S. 1040es citizen or resident. 1040es Return required and already filed. 1040es   File a separate Form 1040X for each year you are claiming tax relief. 1040es Return not required and not filed. 1040es   File Form 1040 only for the year of death if the decedent was a U. 1040es S. 1040es citizen or resident. 1040es File Form 1040NR if the decedent was a nonresident alien. 1040es Return not required but already filed. 1040es   File Form 1040X only for the year of death. 1040es How to complete the returns. 1040es   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. 1040es Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. 1040es If filing Form 1040 or Form 1040NR, also attach any Forms W–2. 1040es If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. 1040es Also, please write one of the following across the top of page 1 of each return. 1040es KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. 1040es ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. 1040es If you need a copy, use Form 4506. 1040es The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. 1040es Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. 1040es Send Form 4506 to the address shown in the form instructions. 1040es Taxpayer identification number. 1040es   A taxpayer identification number must be furnished on the decedent's returns. 1040es This is usually the decedent's social security number (SSN). 1040es However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). 1040es If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. 1040es S. 1040es income tax return for any tax year, do not apply for an ITIN. 1040es You may claim a refund by filing Form 1040NR without an SSN or ITIN. 1040es Necessary Documents Please attach the following documents to the return or amended return. 1040es Proof of death. 1040es   Attach a copy of the death certificate. 1040es If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. 1040es Form 1310. 1040es   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. 1040es You are a surviving spouse filing an original or amended joint return with the decedent. 1040es You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. 1040es A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. 1040es A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. 1040es      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. 1040es Include a statement saying an amended return will be filed as soon as the necessary tax information is available. 1040es Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. 1040es Use one of the addresses shown below. 1040es Where you file the returns or claims depends on whether you use the U. 1040es S. 1040es Postal Service or a private delivery service. 1040es Please do not send these returns or claims to any of the addresses shown in the tax form instructions. 1040es U. 1040es S. 1040es Postal Service. 1040es   If you use the U. 1040es S. 1040es Postal Service, file these returns and claims at the following address. 1040es Internal Revenue Service P. 1040es O. 1040es Box 4053 Woburn, MA 01888 Private delivery service. 1040es   Private delivery services cannot deliver items to P. 1040es O. 1040es boxes. 1040es If you use a private delivery service, file these returns and claims at the following address. 1040es Internal Revenue Service Stop 661 310 Lowell St. 1040es Andover, MA 01810 Designated private delivery services. 1040es   You can use the following private delivery services to file these returns and claims. 1040es Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. 1040es DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. 1040es Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. 1040es United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040es M. 1040es , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040es The private delivery service can tell you how to get written proof of the mailing date. 1040es Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. 1040es September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. 1040es Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. 1040es These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). 1040es No withholding applies to these payments. 1040es Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. 1040es Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. 1040es Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. 1040es (A personal residence can be a rented residence or one you own. 1040es ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. 1040es Qualified disaster relief payments also include the following. 1040es Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. 1040es Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. 1040es Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. 1040es Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. 1040es Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. 1040es Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. 1040es However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. 1040es If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. 1040es For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. 1040es If that period has expired, you are granted an extension. 1040es You have until January 22, 2003, to file Form 1040X to exclude the death benefits. 1040es On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. 1040es 102(b)(2). 1040es ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. 1040es The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. 1040es Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. 1040es Bureau of Justice Assistance payments. 1040es   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. 1040es Government plan annuity. 1040es   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. 1040es This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. 1040es For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. 1040es More information. 1040es   For more information, see Publication 559. 1040es Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. 1040es The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. 1040es If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). 1040es Affected taxpayers. 1040es   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. 1040es Any individual whose main home is located in a covered area (defined later). 1040es Any business entity or sole proprietor whose principal place of business is located in a covered area. 1040es Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. 1040es The main home or principal place of business does not have to be located in the covered area. 1040es Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. 1040es Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. 1040es The spouse on a joint return with a taxpayer who is eligible for postponements. 1040es Any other person determined by the IRS to be affected by a terrorist attack. 1040es Covered area. 1040es   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. 1040es Abatement of interest. 1040es   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. 1040es Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. 1040es You must make this choice to deduct your loss on your 2000 return by the later of the following dates. 1040es The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). 1040es The due date (with extensions) for the 2000 return. 1040es For more information about disaster area losses, see Publication 547. 1040es Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. 1040es The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. 1040es The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. 1040es These credits may reduce or eliminate the estate tax due. 1040es A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. 1040es Recovery from the September 11th Victim Compensation Fund. 1040es   The value of claims for a decedent's pain and suffering is normally included in the gross estate. 1040es However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. 1040es Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. 1040es Which estates must file a return. 1040es   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. 1040es S. 1040es citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. 1040es Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. 1040es Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. 1040es S. 1040es Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. 1040es Where to file. 1040es   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. 1040es Internal Revenue Service E & G Department/Stop 824T 201 W. 1040es Rivercenter Blvd. 1040es Covington, KY 41011 More information. 1040es   For more information on the federal estate tax, see the instructions for Form 706. 1040es Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. 1040es The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. 1040es However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. 1040es For information about these requirements, see Internal Revenue Code section 5891. 1040es Worksheet B Illustrated. 1040es Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040es 1 2000 2001   2 Enter the decedent's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions. 1040es 2 $17,259 $14,295   3 Enter the decedent's total tax. 1040es See the instructions. 1040es 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040es See the instructions. 1040es 4 3,532 3,109   5 Subtract line 4 from line 3. 1040es 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions for line 2. 1040es 6 29,025 29,850   7 Enter the surviving spouse's total tax. 1040es See the instructions. 1040es 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040es 8 0 0   9 Subtract line 8 from line 7. 1040es 9 5,277 5,391   10 Add lines 5 and 9. 1040es 10 7,868 7,532   11 Enter the total tax from the joint return. 1040es See Table 1 on page 5 for the line number for years before 2002. 1040es 11 10,789 9,728   12 Add lines 4 and 8. 1040es 12 3,532 3,109   13 Subtract line 12 from line 11. 1040es 13 7,257 6,619   14 Divide line 5 by line 10. 1040es Enter the result as a decimal. 1040es 14 . 1040es 329 . 1040es 284   15 Tax to be forgiven. 1040es Multiply line 13 by line 14 and enter the result. 1040es 15 $2,388 $1,880   Note. 1040es If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040es Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040es If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040es The IRS will determine the amount to be refunded. 1040es Worksheet B Illustrated. 1040es Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040es 1 2000 2001   2 Enter the decedent's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions. 1040es 2 $17,259 $14,295   3 Enter the decedent's total tax. 1040es See the instructions. 1040es 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040es See the instructions. 1040es 4 3,532 3,109   5 Subtract line 4 from line 3. 1040es 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions for line 2. 1040es 6 29,025 29,850   7 Enter the surviving spouse's total tax. 1040es See the instructions. 1040es 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040es 8 0 0   9 Subtract line 8 from line 7. 1040es 9 5,277 5,391   10 Add lines 5 and 9. 1040es 10 7,868 7,532   11 Enter the total tax from the joint return. 1040es See Table 1 on page 5 for the line number for years before 2002. 1040es 11 10,789 9,728   12 Add lines 4 and 8. 1040es 12 3,532 3,109   13 Subtract line 12 from line 11. 1040es 13 7,257 6,619   14 Divide line 5 by line 10. 1040es Enter the result as a decimal. 1040es 14 . 1040es 329 . 1040es 284   15 Tax to be forgiven. 1040es Multiply line 13 by line 14 and enter the result. 1040es 15 $2,388 $1,880   Note. 1040es If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040es Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040es If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040es The IRS will determine the amount to be refunded. 1040es Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. 1040es They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. 1040es The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. 1040es After the husband died, his estate received income of $4,000. 1040es Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. 1040es This net profit is exempt from income tax as explained earlier under Income received after date of death. 1040es The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. 1040es To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. 1040es She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. 1040es To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. 1040es To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. 1040es   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. 1040es Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040es Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040es 1 Minimum relief amount. 1040es Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040es 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . 1040es 3 0     4 Add lines 2 and 3. 1040es 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 1040es (See Income received after date of death on page 5. 1040es ) 5 1,000     6 Add lines 4 and 5. 1040es 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 1040es 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 1040es 8 435     9 Tax on exempt income. 1040es Subtract line 8 from line 7. 1040es 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040es If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040es 10 4,268     11 Add lines 9 and 10. 1040es 11 $4,543 12 Additional payment allowed. 1040es If line 11 is $10,000 or more, enter -0- and stop here. 1040es No additional amount is allowed as a tax payment. 1040es Otherwise, subtract line 11 from line 1 and enter the result. 1040es 12 $5,457 Note. 1040es The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040es Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040es If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040es Write "Sec. 1040es 692(d)(2) Payment" and the amount to the right of the entry space. 1040es Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040es If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040es Write “Sec. 1040es 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040es Worksheet C Illustrated. 1040es Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040es Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040es 1 Minimum relief amount. 1040es Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040es 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . 1040es 3 0     4 Add lines 2 and 3. 1040es 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 1040es (See Income received after date of death on page 5. 1040es ) 5 1,000     6 Add lines 4 and 5. 1040es 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 1040es 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 1040es 8 435     9 Tax on exempt income. 1040es Subtract line 8 from line 7. 1040es 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040es If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040es 10 4,268     11 Add lines 9 and 10. 1040es 11 $4,543 12 Additional payment allowed. 1040es If line 11 is $10,000 or more, enter -0- and stop here. 1040es No additional amount is allowed as a tax payment. 1040es Otherwise, subtract line 11 from line 1 and enter the result. 1040es 12 $5,457 Note. 1040es The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040es Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040es If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040es Write "Sec. 1040es 692(d)(2) Payment" and the amount to the right of the entry space. 1040es Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040es If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040es Write “Sec. 1040es 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040es Additional Worksheets The following additional worksheets are provided for your convenience. 1040es Worksheet A. 1040es Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 1040es 1       2 Enter the total tax from the decedent's income tax return. 1040es See Table 1 on page 5 for the line number for years before 2002. 1040es 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040es (These taxes are not eligible for forgiveness. 1040es )           a Self-employment tax. 1040es 3a         b Social security and Medicare tax on tip income not reported to employer. 1040es 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040es 3c         d Tax on excess accumulation in qualified retirement plans. 1040es 3d         e Household employment taxes. 1040es 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040es 3f         g Tax on golden parachute payments. 1040es 3g       4 Add lines 3a through 3g. 1040es 4       5 Tax to be forgiven. 1040es Subtract line 4 from line 2. 1040es 5       Note. 1040es If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 1040es Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040es If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 1040es The IRS will determine the amount to be refunded. 1040es Worksheet A. 1040es Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 1040es 1       2 Enter the total tax from the decedent's income tax return. 1040es See Table 1 on page 5 for the line number for years before 2002. 1040es 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040es (These taxes are not eligible for forgiveness. 1040es )           a Self-employment tax. 1040es 3a         b Social security and Medicare tax on tip income not reported to employer. 1040es 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040es 3c         d Tax on excess accumulation in qualified retirement plans. 1040es 3d         e Household employment taxes. 1040es 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040es 3f         g Tax on golden parachute payments. 1040es 3g       4 Add lines 3a through 3g. 1040es 4       5 Tax to be forgiven. 1040es Subtract line 4 from line 2. 1040es 5       Note. 1040es If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 1040es Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040es If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 1040es The IRS will determine the amount to be refunded. 1040es Worksheet B. 1040es Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040es 1       2 Enter the decedent's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions. 1040es 2       3 Enter the decedent's total tax. 1040es See the instructions. 1040es 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040es See the instructions. 1040es 4       5 Subtract line 4 from line 3. 1040es 5       6 Enter the surviving spouse's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions. 1040es 6       7 Enter the surviving spouse's total tax. 1040es See the instructions. 1040es 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040es 8       9 Subtract line 8 from line 7. 1040es 9       10 Add lines 5 and 9. 1040es 10       11 Enter the total tax from the joint return. 1040es See Table 1 on page 5 for the line number for years before 2002. 1040es 11       12 Add lines 4 and 8. 1040es 12       13 Subtract line 12 from line 11. 1040es 13       14 Divide line 5 by line 10. 1040es Enter the result as a decimal. 1040es 14       15 Tax to be forgiven. 1040es Multiply line 13 by line 14 and enter the result. 1040es 15       Note. 1040es If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040es Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040es If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040es The IRS will determine the amount to be refunded. 1040es Worksheet B. 1040es Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 1040es 1       2 Enter the decedent's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions. 1040es 2       3 Enter the decedent's total tax. 1040es See the instructions. 1040es 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040es See the instructions. 1040es 4       5 Subtract line 4 from line 3. 1040es 5       6 Enter the surviving spouse's taxable income. 1040es Figure taxable income as if a separate return had been filed. 1040es See the instructions. 1040es 6       7 Enter the surviving spouse's total tax. 1040es See the instructions. 1040es 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040es 8       9 Subtract line 8 from line 7. 1040es 9       10 Add lines 5 and 9. 1040es 10       11 Enter the total tax from the joint return. 1040es See Table 1 on page 5 for the line number for years before 2002. 1040es 11       12 Add lines 4 and 8. 1040es 12       13 Subtract line 12 from line 11. 1040es 13       14 Divide line 5 by line 10. 1040es Enter the result as a decimal. 1040es 14       15 Tax to be forgiven. 1040es Multiply line 13 by line 14 and enter the result. 1040es 15       Note. 1040es If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 1040es Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040es If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 1040es The IRS will determine the amount to be refunded. 1040es Worksheet C. 1040es Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 1040es Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040es 1 Minimum tax forgiveness. 1040es Note. 1040es Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040es 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040es 3       4 Add lines 2 and 3. 1040es 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040es (See Income received after date of death on page 5. 1040es ) 5       6 Add lines 4 and 5. 1040es 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040es 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040es 8       9 Tax on exempt income. 1040es Subtract line 8 from line 7. 1040es 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040es If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040es 10       11 Add lines 9 and 10. 1040es 11   12 Additional payment allowed. 1040es If line 11 is $10,000 or more, enter -0- and stop here. 1040es No additional amount is allowed as a tax payment. 1040es Otherwise, subtract line 11 from line 1 and enter the result. 1040es 12   Note. 1040es The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040es Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040es If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040es Write "Sec. 1040es 692(d)(2) Payment" and the amount to the right of the entry space. 1040es Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040es If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040es Write “Sec. 1040es 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040es Worksheet C. 1040es Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 1040es Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040es 1 Minimum tax forgiveness. 1040es Note. 1040es Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040es 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040es 3       4 Add lines 2 and 3. 1040es 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040es (See Income received after date of death on page 5. 1040es ) 5       6 Add lines 4 and 5. 1040es 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040es 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040es 8       9 Tax on exempt income. 1040es Subtract line 8 from line 7. 1040es 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040es If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040es 10       11 Add lines 9 and 10. 1040es 11   12 Additional payment allowed. 1040es If line 11 is $10,000 or more, enter -0- and stop here. 1040es No additional amount is allowed as a tax payment. 1040es Otherwise, subtract line 11 from line 1 and enter the result. 1040es 12   Note. 1040es The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040es Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 1040es If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040es Write "Sec. 1040es 692(d)(2) Payment" and the amount to the right of the entry space. 1040es Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040es If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040es Write “Sec. 1040es 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040es How To Get Tax Help Special IRS assistance. 1040es   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. 1040es We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. 1040es Call 1–866–562–5227 Monday through Friday In English–7 a. 1040es m. 1040es to 10 p. 1040es m. 1040es local time In Spanish–8 a. 1040es m. 1040es to 9:30 p. 1040es m. 1040es local time   The IRS web site at www. 1040es irs. 1040es gov has notices and other tax relief information. 1040es Check it periodically for any new guidance or to see if Congress has enacted new legislation. 1040es   Business taxpayers affected by the attacks can e-mail their questions to corp. 1040es disaster. 1040es relief@irs. 1040es gov. 1040es   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. 1040es fema. 1040es gov. 1040es Other help from the IRS. 1040es   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. 1040es By selecting the method that is best for you, you will have quick and easy access to tax help. 1040es Contacting your Taxpayer Advocate. 1040es   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 1040es   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 1040es While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 1040es   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 1040es Call the IRS at 1–800–829–1040. 1040es Call, write, or fax the Taxpayer Advocate office in your area. 1040es Call 1–800–829–4059 if you are a TTY/TDD user. 1040es   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 1040es Free tax services. 1040es   To find out what services are available, get Publication 910, Guide to Free Tax Services. 1040es It contains a list of free tax publications and an index of tax topics. 1040es It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040es Personal computer. 1040es With your personal computer and modem, you can access the IRS on the Internet at www. 1040es irs. 1040es gov. 1040es While visiting our web site, you can: Find answers to questions you may have. 1040es Download forms and publications or search for forms and pub
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Contact My Local Office in Mississippi

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Clarksdale  Third & Sharkey Ave.
Clarksdale, MS 38614 

Tuesdays 9:30 a.m.- 2:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)


Services Provided

(662) 627-9101
Columbus  2209 Fifth St. N.
Columbus, MS 39705 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)


Services Provided

(662) 328-6957
Gulfport  11309 Old Highway 49
Gulfport, MS 39503 

Monday-Friday - 8:30a.m - 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(228) 831-3320
Hattiesburg  701 North Main St.
Hattiesburg, MS 39401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon. - 1:00 p.m.)


Services Provided

(601) 264-7991
Jackson  100 W. Capital St.
Jackson, MS 39269 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(601) 292-4711
Tupelo  111 E. Troy Street
Tupelo, MS 38804 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(662) 842-5870

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (601) 292-4800 in Jackson or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
100 W. Capitol Street, Stop 50
Jackson, MS 39269

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040es

1040es Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040es Tax questions. 1040es Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. 1040es The general rules for deducting business expenses are discussed in the opening chapter. 1040es The chapters that follow cover specific expenses and list other publications and forms you may need. 1040es Comments and suggestions. 1040es   We welcome your comments about this publication and your suggestions for future editions. 1040es   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 1040es NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040es Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040es   You can send us comments from www. 1040es irs. 1040es gov/formspubs/. 1040es Click on “More Information” and then on “Give us feedback. 1040es ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. 1040es Ordering forms and publications. 1040es   Visit www. 1040es irs. 1040es 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. 1040es Internal Revenue Service 1201 N. 1040es Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. 1040es Tax questions. 1040es   If you have a tax-related question, please go to Help With Tax Questions on IRS. 1040es gov. 1040es If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. 1040es Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. 1040es irs. 1040es gov/pub535. 1040es What's New for 2013 The following items highlight some changes in the tax law for 2013. 1040es Optional safe harbor method to determine the business use of a home deduction. 1040es  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. 1040es For more information, see chapter 1. 1040es Standard mileage rate. 1040es  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 1040es 5 cents per mile. 1040es For more information, see chapter 11. 1040es Additional Medicare Tax. 1040es  Beginning in 2013, a 0. 1040es 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. 1040es Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. 1040es RRTA compensation should be separately compared to the threshold. 1040es For more information, see chapter 5 or visit www. 1040es irs. 1040es gov and enter the following words in the search box: Additional Medicare Tax. 1040es Retiree drug subsidy. 1040es  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). 1040es For more information, visit www. 1040es irs. 1040es gov and enter the following words in the search box: Retiree drug subsidy. 1040es What's New for 2014 The following item highlights a change in the tax law for 2014. 1040es Standard mileage rate. 1040es  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. 1040es Film and television productions costs. 1040es  The election to expense film and television production costs does not apply to productions that begin in 2014. 1040es For more information, see chapter 7. 1040es Reminders The following reminders and other items may help you file your tax return. 1040es IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 1040es The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 1040es You can use one of the following IRS e-file options. 1040es Use an authorized IRS e-file provider. 1040es Use a personal computer. 1040es Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 1040es For details on these fast filing methods, see your income tax package. 1040es Form 1099 MISC. 1040es  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. 1040es See the Instructions for Form 1099-MISC for more information and additional reporting requirements. 1040es Photographs of missing children. 1040es  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. 1040es Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040es You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. 1040es Prev  Up  Next   Home   More Online Publications