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1040ex 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. 1040ex 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. 1040ex Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. 1040ex Any forgiven tax liability owed to the IRS will not have to be paid. 1040ex Any forgiven tax liability that has already been paid will be refunded. 1040ex (See Refund of Taxes Paid, later. 1040ex ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. 1040ex Then read Amount of Tax Forgiven. 1040ex Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. 1040ex Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. 1040ex See Minimum Amount of Relief later under Amount of Tax Forgiven. 1040ex Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. 1040ex Oklahoma City attack. 1040ex   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. 1040ex Example 1. 1040ex A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. 1040ex His income tax is forgiven for 1994 and 1995. 1040ex Example 2. 1040ex A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. 1040ex She subsequently died of her wounds in 1996. 1040ex Her income tax is forgiven for 1994, 1995, and 1996. 1040ex September 11 attacks and anthrax attacks. 1040ex   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. 1040ex Example 1. 1040ex A Pentagon employee died in the September 11 attack. 1040ex Her income tax is forgiven for 2000 and 2001. 1040ex Example 2. 1040ex A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. 1040ex His income tax liability is forgiven for 2000, 2001, and 2002. 1040ex Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. 1040ex On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. 1040ex To figure the tax to be forgiven, use the following worksheets. 1040ex Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). 1040ex Use Worksheet B for any eligible year the decedent filed a joint return. 1040ex See the illustrated Worksheet B near the end of this publication. 1040ex Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. 1040ex Instead, complete Worksheet C and file a return for the decedent's last tax year. 1040ex See Minimum Amount of Relief, later. 1040ex If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. 1040ex In English–7 a. 1040ex m. 1040ex to 10 p. 1040ex m. 1040ex local time. 1040ex In Spanish–8 a. 1040ex m. 1040ex to 9:30 p. 1040ex m. 1040ex local time. 1040ex Both spouses died. 1040ex   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. 1040ex Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). 1040ex If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. 1040ex However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. 1040ex 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. 1040ex Residents of community property states. 1040ex   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. 1040ex 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. 1040ex Worksheet B. 1040ex 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. 1040ex 1       2 Enter the decedent's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions. 1040ex 2       3 Enter the decedent's total tax. 1040ex See the instructions. 1040ex 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ex See the instructions. 1040ex 4       5 Subtract line 4 from line 3. 1040ex 5       6 Enter the surviving spouse's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions. 1040ex 6       7 Enter the surviving spouse's total tax. 1040ex See the instructions. 1040ex 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ex 8       9 Subtract line 8 from line 7. 1040ex 9       10 Add lines 5 and 9. 1040ex 10       11 Enter the total tax from the joint return. 1040ex See Table 1 on page 5 for the line number for years before 2002. 1040ex 11       12 Add lines 4 and 8. 1040ex 12       13 Subtract line 12 from line 11. 1040ex 13       14 Divide line 5 by line 10. 1040ex Enter the result as a decimal. 1040ex 14       15 Tax to be forgiven. 1040ex Multiply line 13 by line 14 and enter the result. 1040ex 15       Note. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex The IRS will determine the amount to be refunded. 1040ex Worksheet B. 1040ex 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. 1040ex 1       2 Enter the decedent's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions. 1040ex 2       3 Enter the decedent's total tax. 1040ex See the instructions. 1040ex 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ex See the instructions. 1040ex 4       5 Subtract line 4 from line 3. 1040ex 5       6 Enter the surviving spouse's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions. 1040ex 6       7 Enter the surviving spouse's total tax. 1040ex See the instructions. 1040ex 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ex 8       9 Subtract line 8 from line 7. 1040ex 9       10 Add lines 5 and 9. 1040ex 10       11 Enter the total tax from the joint return. 1040ex See Table 1 on page 5 for the line number for years before 2002. 1040ex 11       12 Add lines 4 and 8. 1040ex 12       13 Subtract line 12 from line 11. 1040ex 13       14 Divide line 5 by line 10. 1040ex Enter the result as a decimal. 1040ex 14       15 Tax to be forgiven. 1040ex Multiply line 13 by line 14 and enter the result. 1040ex 15       Note. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex The IRS will determine the amount to be refunded. 1040ex Instructions for Worksheet B Table 1. 1040ex Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 1040ex * 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. 1040ex ** File Form 4506 to get a transcript of the decedent's account. 1040ex Table 1. 1040ex Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 1040ex * 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. 1040ex ** File Form 4506 to get a transcript of the decedent's account. 1040ex Lines 2 and 6. 1040ex   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. 1040ex   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. 1040ex Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. 1040ex 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. 1040ex   Allocate business deductions to the owner of the business. 1040ex 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. 1040ex Lines 3 and 7. 1040ex   Figure the total tax as if a separate return had been filed. 1040ex 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. 1040ex 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. 1040ex   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. 1040ex If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. 1040ex 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. 1040ex Line 4. 1040ex   Enter the total, if any, of the following taxes. 1040ex Self-employment tax. 1040ex Social security and Medicare tax on tip income not reported to employer. 1040ex Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040ex Tax on excess accumulation in qualified retirement plans. 1040ex Household employment taxes. 1040ex Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040ex Tax on golden parachute payments. 1040ex Minimum Amount of Relief The minimum amount of relief is $10,000. 1040ex 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. 1040ex The IRS will refund the difference as explained under Refund of Taxes Paid. 1040ex Use Worksheet C to figure the additional tax payment. 1040ex But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. 1040ex Example 1. 1040ex An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. 1040ex The $6,400 is eligible for forgiveness. 1040ex The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. 1040ex Example 2. 1040ex A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. 1040ex The IRS will treat $10,000 as a tax payment for 2001. 1040ex Income received after date of death. 1040ex   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. 1040ex Examples are the final paycheck or dividends on stock owned by the decedent. 1040ex 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). 1040ex Nonqualifying income. 1040ex   The following income is not exempt from tax. 1040ex The tax on it is not eligible for forgiveness. 1040ex Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. 1040ex Amounts that would not have been payable but for an action taken after September 11, 2001. 1040ex The following are examples of nonqualifying income. 1040ex Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. 1040ex 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. 1040ex 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. 1040ex Interest on savings bonds cashed by the beneficiary of the decedent. 1040ex If you are responsible for the estate of a decedent, see Publication 559. 1040ex Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. 1040ex Instructions for lines 2–9 of Worksheet C. 1040ex   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. 1040ex To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. 1040ex Or, if special requirements are met, you can use the alternative computation instead. 1040ex See Alternative computation, later. 1040ex   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. 1040ex Use Form 1041 to figure what the taxable income would be without including the exempt income. 1040ex 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)). 1040ex Alternative computation. 1040ex   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. 1040ex 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. 1040ex The estate claimed an income distribution deduction on line 18 (Form 1041). 1040ex Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. 1040ex 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. 1040ex 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. 1040ex Complete the rest of Worksheet C to determine the additional payment allowed. 1040ex Worksheet C. 1040ex Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040ex Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ex 1 Minimum relief amount. 1040ex Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ex 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040ex 3       4 Add lines 2 and 3. 1040ex 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ex (See Income received after date of death on page 5. 1040ex ) 5       6 Add lines 4 and 5. 1040ex 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ex 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ex 8       9 Tax on exempt income. 1040ex Subtract line 8 from line 7. 1040ex 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ex If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ex 10       11 Add lines 9 and 10. 1040ex 11   12 Additional payment allowed. 1040ex If line 11 is $10,000 or more, enter -0- and stop here. 1040ex No additional amount is allowed as a tax payment. 1040ex Otherwise, subtract line 11 from line 1 and enter the result. 1040ex 12   Note. 1040ex The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ex 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. 1040ex If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ex Write "Sec. 1040ex 692(d)(2) Payment" and the amount to the right of the entry space. 1040ex Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ex If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ex Write “Sec. 1040ex 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ex Worksheet C. 1040ex Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040ex Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ex 1 Minimum relief amount. 1040ex Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ex 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040ex 3       4 Add lines 2 and 3. 1040ex 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ex (See Income received after date of death on page 5. 1040ex ) 5       6 Add lines 4 and 5. 1040ex 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ex 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ex 8       9 Tax on exempt income. 1040ex Subtract line 8 from line 7. 1040ex 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ex If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ex 10       11 Add lines 9 and 10. 1040ex 11   12 Additional payment allowed. 1040ex If line 11 is $10,000 or more, enter -0- and stop here. 1040ex No additional amount is allowed as a tax payment. 1040ex Otherwise, subtract line 11 from line 1 and enter the result. 1040ex 12   Note. 1040ex The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ex 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. 1040ex If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ex Write "Sec. 1040ex 692(d)(2) Payment" and the amount to the right of the entry space. 1040ex Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ex If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ex Write “Sec. 1040ex 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ex Worksheet D. 1040ex 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. 1040ex (See Income received after date of death on page 5. 1040ex ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 1040ex 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 1040ex 5   6 Estate's tax on exempt income. 1040ex Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 1040ex Figure the total tax that would have been payable by all beneficiaries. 1040ex Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 1040ex Add the amounts by which each beneficiary's income tax is increased. 1040ex 7   8 Add lines 6 and 7. 1040ex Enter this amount on line 9 of Worksheet C. 1040ex 8   Worksheet D. 1040ex 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. 1040ex (See Income received after date of death on page 5. 1040ex ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 1040ex 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 1040ex 5   6 Estate's tax on exempt income. 1040ex Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 1040ex Figure the total tax that would have been payable by all beneficiaries. 1040ex Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 1040ex Add the amounts by which each beneficiary's income tax is increased. 1040ex 7   8 Add lines 6 and 7. 1040ex Enter this amount on line 9 of Worksheet C. 1040ex 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. 1040ex Income tax liabilities that have been paid. 1040ex Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. 1040ex See Minimum Amount of Relief, earlier. 1040ex Example 1. 1040ex A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. 1040ex The total, $14,000, is eligible for tax forgiveness. 1040ex However, he paid only $13,000 of that amount. 1040ex The IRS will refund the $13,000 paid. 1040ex Example 2. 1040ex A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. 1040ex The child qualifies for the minimum relief of $10,000. 1040ex The $10,000 is treated as a tax payment for 2001 and will be refunded. 1040ex Period for filing a claim for credit or refund. 1040ex   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. 1040ex 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. 1040ex 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. 1040ex Extension of time for victims of Oklahoma City attack. 1040ex   The period described above has been extended for victims of the Oklahoma City attack. 1040ex Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. 1040ex How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. 1040ex 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. 1040ex Return required but not yet filed. 1040ex   File Form 1040 if the decedent was a U. 1040ex S. 1040ex citizen or resident. 1040ex File Form 1040NR if the decedent was a nonresident alien. 1040ex A nonresident alien is someone who is not a U. 1040ex S. 1040ex citizen or resident. 1040ex Return required and already filed. 1040ex   File a separate Form 1040X for each year you are claiming tax relief. 1040ex Return not required and not filed. 1040ex   File Form 1040 only for the year of death if the decedent was a U. 1040ex S. 1040ex citizen or resident. 1040ex File Form 1040NR if the decedent was a nonresident alien. 1040ex Return not required but already filed. 1040ex   File Form 1040X only for the year of death. 1040ex How to complete the returns. 1040ex   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. 1040ex Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. 1040ex If filing Form 1040 or Form 1040NR, also attach any Forms W–2. 1040ex 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. 1040ex Also, please write one of the following across the top of page 1 of each return. 1040ex KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. 1040ex ” 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. 1040ex If you need a copy, use Form 4506. 1040ex The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. 1040ex Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. 1040ex Send Form 4506 to the address shown in the form instructions. 1040ex Taxpayer identification number. 1040ex   A taxpayer identification number must be furnished on the decedent's returns. 1040ex This is usually the decedent's social security number (SSN). 1040ex However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). 1040ex If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. 1040ex S. 1040ex income tax return for any tax year, do not apply for an ITIN. 1040ex You may claim a refund by filing Form 1040NR without an SSN or ITIN. 1040ex Necessary Documents Please attach the following documents to the return or amended return. 1040ex Proof of death. 1040ex   Attach a copy of the death certificate. 1040ex If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. 1040ex Form 1310. 1040ex   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. 1040ex You are a surviving spouse filing an original or amended joint return with the decedent. 1040ex 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. 1040ex A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. 1040ex A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. 1040ex      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. 1040ex Include a statement saying an amended return will be filed as soon as the necessary tax information is available. 1040ex Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. 1040ex Use one of the addresses shown below. 1040ex Where you file the returns or claims depends on whether you use the U. 1040ex S. 1040ex Postal Service or a private delivery service. 1040ex Please do not send these returns or claims to any of the addresses shown in the tax form instructions. 1040ex U. 1040ex S. 1040ex Postal Service. 1040ex   If you use the U. 1040ex S. 1040ex Postal Service, file these returns and claims at the following address. 1040ex Internal Revenue Service P. 1040ex O. 1040ex Box 4053 Woburn, MA 01888 Private delivery service. 1040ex   Private delivery services cannot deliver items to P. 1040ex O. 1040ex boxes. 1040ex If you use a private delivery service, file these returns and claims at the following address. 1040ex Internal Revenue Service Stop 661 310 Lowell St. 1040ex Andover, MA 01810 Designated private delivery services. 1040ex   You can use the following private delivery services to file these returns and claims. 1040ex Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. 1040ex DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. 1040ex Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. 1040ex United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040ex M. 1040ex , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040ex The private delivery service can tell you how to get written proof of the mailing date. 1040ex Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. 1040ex September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. 1040ex Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. 1040ex These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). 1040ex No withholding applies to these payments. 1040ex Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. 1040ex Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. 1040ex Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. 1040ex (A personal residence can be a rented residence or one you own. 1040ex ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. 1040ex Qualified disaster relief payments also include the following. 1040ex 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. 1040ex Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. 1040ex If that period has expired, you are granted an extension. 1040ex You have until January 22, 2003, to file Form 1040X to exclude the death benefits. 1040ex On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. 1040ex 102(b)(2). 1040ex ” 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. 1040ex The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. 1040ex 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. 1040ex Bureau of Justice Assistance payments. 1040ex   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. 1040ex Government plan annuity. 1040ex   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. 1040ex This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. 1040ex For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. 1040ex More information. 1040ex   For more information, see Publication 559. 1040ex Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. 1040ex 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. 1040ex 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). 1040ex Affected taxpayers. 1040ex   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. 1040ex Any individual whose main home is located in a covered area (defined later). 1040ex Any business entity or sole proprietor whose principal place of business is located in a covered area. 1040ex Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. 1040ex The main home or principal place of business does not have to be located in the covered area. 1040ex Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. 1040ex Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. 1040ex The spouse on a joint return with a taxpayer who is eligible for postponements. 1040ex Any other person determined by the IRS to be affected by a terrorist attack. 1040ex Covered area. 1040ex   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. 1040ex Abatement of interest. 1040ex   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. 1040ex 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. 1040ex You must make this choice to deduct your loss on your 2000 return by the later of the following dates. 1040ex The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). 1040ex The due date (with extensions) for the 2000 return. 1040ex For more information about disaster area losses, see Publication 547. 1040ex 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. 1040ex The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. 1040ex The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. 1040ex These credits may reduce or eliminate the estate tax due. 1040ex 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. 1040ex Recovery from the September 11th Victim Compensation Fund. 1040ex   The value of claims for a decedent's pain and suffering is normally included in the gross estate. 1040ex 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. 1040ex Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. 1040ex Which estates must file a return. 1040ex   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. 1040ex S. 1040ex citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. 1040ex Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. 1040ex Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. 1040ex S. 1040ex Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. 1040ex Where to file. 1040ex   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. 1040ex Internal Revenue Service E & G Department/Stop 824T 201 W. 1040ex Rivercenter Blvd. 1040ex Covington, KY 41011 More information. 1040ex   For more information on the federal estate tax, see the instructions for Form 706. 1040ex 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. 1040ex 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. 1040ex However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. 1040ex For information about these requirements, see Internal Revenue Code section 5891. 1040ex Worksheet B Illustrated. 1040ex 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. 1040ex 1 2000 2001   2 Enter the decedent's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions. 1040ex 2 $17,259 $14,295   3 Enter the decedent's total tax. 1040ex See the instructions. 1040ex 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ex See the instructions. 1040ex 4 3,532 3,109   5 Subtract line 4 from line 3. 1040ex 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions for line 2. 1040ex 6 29,025 29,850   7 Enter the surviving spouse's total tax. 1040ex See the instructions. 1040ex 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ex 8 0 0   9 Subtract line 8 from line 7. 1040ex 9 5,277 5,391   10 Add lines 5 and 9. 1040ex 10 7,868 7,532   11 Enter the total tax from the joint return. 1040ex See Table 1 on page 5 for the line number for years before 2002. 1040ex 11 10,789 9,728   12 Add lines 4 and 8. 1040ex 12 3,532 3,109   13 Subtract line 12 from line 11. 1040ex 13 7,257 6,619   14 Divide line 5 by line 10. 1040ex Enter the result as a decimal. 1040ex 14 . 1040ex 329 . 1040ex 284   15 Tax to be forgiven. 1040ex Multiply line 13 by line 14 and enter the result. 1040ex 15 $2,388 $1,880   Note. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex The IRS will determine the amount to be refunded. 1040ex Worksheet B Illustrated. 1040ex 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. 1040ex 1 2000 2001   2 Enter the decedent's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions. 1040ex 2 $17,259 $14,295   3 Enter the decedent's total tax. 1040ex See the instructions. 1040ex 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ex See the instructions. 1040ex 4 3,532 3,109   5 Subtract line 4 from line 3. 1040ex 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions for line 2. 1040ex 6 29,025 29,850   7 Enter the surviving spouse's total tax. 1040ex See the instructions. 1040ex 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ex 8 0 0   9 Subtract line 8 from line 7. 1040ex 9 5,277 5,391   10 Add lines 5 and 9. 1040ex 10 7,868 7,532   11 Enter the total tax from the joint return. 1040ex See Table 1 on page 5 for the line number for years before 2002. 1040ex 11 10,789 9,728   12 Add lines 4 and 8. 1040ex 12 3,532 3,109   13 Subtract line 12 from line 11. 1040ex 13 7,257 6,619   14 Divide line 5 by line 10. 1040ex Enter the result as a decimal. 1040ex 14 . 1040ex 329 . 1040ex 284   15 Tax to be forgiven. 1040ex Multiply line 13 by line 14 and enter the result. 1040ex 15 $2,388 $1,880   Note. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex The IRS will determine the amount to be refunded. 1040ex Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. 1040ex They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. 1040ex The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. 1040ex After the husband died, his estate received income of $4,000. 1040ex Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. 1040ex This net profit is exempt from income tax as explained earlier under Income received after date of death. 1040ex The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. 1040ex To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. 1040ex She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. 1040ex To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. 1040ex To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. 1040ex   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. 1040ex Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040ex Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ex 1 Minimum relief amount. 1040ex Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ex 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) . 1040ex 3 0     4 Add lines 2 and 3. 1040ex 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ex (See Income received after date of death on page 5. 1040ex ) 5 1,000     6 Add lines 4 and 5. 1040ex 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ex 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ex 8 435     9 Tax on exempt income. 1040ex Subtract line 8 from line 7. 1040ex 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ex If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ex 10 4,268     11 Add lines 9 and 10. 1040ex 11 $4,543 12 Additional payment allowed. 1040ex If line 11 is $10,000 or more, enter -0- and stop here. 1040ex No additional amount is allowed as a tax payment. 1040ex Otherwise, subtract line 11 from line 1 and enter the result. 1040ex 12 $5,457 Note. 1040ex The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ex 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. 1040ex If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ex Write "Sec. 1040ex 692(d)(2) Payment" and the amount to the right of the entry space. 1040ex Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ex If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ex Write “Sec. 1040ex 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ex Worksheet C Illustrated. 1040ex Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 1040ex Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ex 1 Minimum relief amount. 1040ex Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ex 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) . 1040ex 3 0     4 Add lines 2 and 3. 1040ex 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ex (See Income received after date of death on page 5. 1040ex ) 5 1,000     6 Add lines 4 and 5. 1040ex 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ex 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ex 8 435     9 Tax on exempt income. 1040ex Subtract line 8 from line 7. 1040ex 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ex If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ex 10 4,268     11 Add lines 9 and 10. 1040ex 11 $4,543 12 Additional payment allowed. 1040ex If line 11 is $10,000 or more, enter -0- and stop here. 1040ex No additional amount is allowed as a tax payment. 1040ex Otherwise, subtract line 11 from line 1 and enter the result. 1040ex 12 $5,457 Note. 1040ex The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ex 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. 1040ex If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ex Write "Sec. 1040ex 692(d)(2) Payment" and the amount to the right of the entry space. 1040ex Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ex If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ex Write “Sec. 1040ex 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ex Additional Worksheets The following additional worksheets are provided for your convenience. 1040ex Worksheet A. 1040ex 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. 1040ex 1       2 Enter the total tax from the decedent's income tax return. 1040ex See Table 1 on page 5 for the line number for years before 2002. 1040ex 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040ex (These taxes are not eligible for forgiveness. 1040ex )           a Self-employment tax. 1040ex 3a         b Social security and Medicare tax on tip income not reported to employer. 1040ex 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040ex 3c         d Tax on excess accumulation in qualified retirement plans. 1040ex 3d         e Household employment taxes. 1040ex 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040ex 3f         g Tax on golden parachute payments. 1040ex 3g       4 Add lines 3a through 3g. 1040ex 4       5 Tax to be forgiven. 1040ex Subtract line 4 from line 2. 1040ex 5       Note. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex The IRS will determine the amount to be refunded. 1040ex Worksheet A. 1040ex 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. 1040ex 1       2 Enter the total tax from the decedent's income tax return. 1040ex See Table 1 on page 5 for the line number for years before 2002. 1040ex 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040ex (These taxes are not eligible for forgiveness. 1040ex )           a Self-employment tax. 1040ex 3a         b Social security and Medicare tax on tip income not reported to employer. 1040ex 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040ex 3c         d Tax on excess accumulation in qualified retirement plans. 1040ex 3d         e Household employment taxes. 1040ex 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040ex 3f         g Tax on golden parachute payments. 1040ex 3g       4 Add lines 3a through 3g. 1040ex 4       5 Tax to be forgiven. 1040ex Subtract line 4 from line 2. 1040ex 5       Note. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex The IRS will determine the amount to be refunded. 1040ex Worksheet B. 1040ex 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. 1040ex 1       2 Enter the decedent's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions. 1040ex 2       3 Enter the decedent's total tax. 1040ex See the instructions. 1040ex 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ex See the instructions. 1040ex 4       5 Subtract line 4 from line 3. 1040ex 5       6 Enter the surviving spouse's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions. 1040ex 6       7 Enter the surviving spouse's total tax. 1040ex See the instructions. 1040ex 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ex 8       9 Subtract line 8 from line 7. 1040ex 9       10 Add lines 5 and 9. 1040ex 10       11 Enter the total tax from the joint return. 1040ex See Table 1 on page 5 for the line number for years before 2002. 1040ex 11       12 Add lines 4 and 8. 1040ex 12       13 Subtract line 12 from line 11. 1040ex 13       14 Divide line 5 by line 10. 1040ex Enter the result as a decimal. 1040ex 14       15 Tax to be forgiven. 1040ex Multiply line 13 by line 14 and enter the result. 1040ex 15       Note. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex The IRS will determine the amount to be refunded. 1040ex Worksheet B. 1040ex 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. 1040ex 1       2 Enter the decedent's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions. 1040ex 2       3 Enter the decedent's total tax. 1040ex See the instructions. 1040ex 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 1040ex See the instructions. 1040ex 4       5 Subtract line 4 from line 3. 1040ex 5       6 Enter the surviving spouse's taxable income. 1040ex Figure taxable income as if a separate return had been filed. 1040ex See the instructions. 1040ex 6       7 Enter the surviving spouse's total tax. 1040ex See the instructions. 1040ex 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 1040ex 8       9 Subtract line 8 from line 7. 1040ex 9       10 Add lines 5 and 9. 1040ex 10       11 Enter the total tax from the joint return. 1040ex See Table 1 on page 5 for the line number for years before 2002. 1040ex 11       12 Add lines 4 and 8. 1040ex 12       13 Subtract line 12 from line 11. 1040ex 13       14 Divide line 5 by line 10. 1040ex Enter the result as a decimal. 1040ex 14       15 Tax to be forgiven. 1040ex Multiply line 13 by line 14 and enter the result. 1040ex 15       Note. 1040ex 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. 1040ex 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. 1040ex 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. 1040ex The IRS will determine the amount to be refunded. 1040ex Worksheet C. 1040ex Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 1040ex Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ex 1 Minimum tax forgiveness. 1040ex Note. 1040ex Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ex 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040ex 3       4 Add lines 2 and 3. 1040ex 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ex (See Income received after date of death on page 5. 1040ex ) 5       6 Add lines 4 and 5. 1040ex 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ex 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ex 8       9 Tax on exempt income. 1040ex Subtract line 8 from line 7. 1040ex 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ex If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ex 10       11 Add lines 9 and 10. 1040ex 11   12 Additional payment allowed. 1040ex If line 11 is $10,000 or more, enter -0- and stop here. 1040ex No additional amount is allowed as a tax payment. 1040ex Otherwise, subtract line 11 from line 1 and enter the result. 1040ex 12   Note. 1040ex The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ex 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. 1040ex If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ex Write "Sec. 1040ex 692(d)(2) Payment" and the amount to the right of the entry space. 1040ex Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ex If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ex Write “Sec. 1040ex 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ex Worksheet C. 1040ex Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 1040ex Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 1040ex 1 Minimum tax forgiveness. 1040ex Note. 1040ex Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 1040ex 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 1040ex 3       4 Add lines 2 and 3. 1040ex 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 1040ex (See Income received after date of death on page 5. 1040ex ) 5       6 Add lines 4 and 5. 1040ex 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 1040ex 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 1040ex 8       9 Tax on exempt income. 1040ex Subtract line 8 from line 7. 1040ex 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 1040ex If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 1040ex 10       11 Add lines 9 and 10. 1040ex 11   12 Additional payment allowed. 1040ex If line 11 is $10,000 or more, enter -0- and stop here. 1040ex No additional amount is allowed as a tax payment. 1040ex Otherwise, subtract line 11 from line 1 and enter the result. 1040ex 12   Note. 1040ex The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 1040ex 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. 1040ex If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 1040ex Write "Sec. 1040ex 692(d)(2) Payment" and the amount to the right of the entry space. 1040ex Also indicate whether a Form 1041 is being filed for the decedent's estate. 1040ex If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 1040ex Write “Sec. 1040ex 692(d)(2) Payment” on the dotted line to the left of the entry space. 1040ex How To Get Tax Help Special IRS assistance. 1040ex   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. 1040ex 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. 1040ex Call 1–866–562–5227 Monday through Friday In English–7 a. 1040ex m. 1040ex to 10 p. 1040ex m. 1040ex local time In Spanish–8 a. 1040ex m. 1040ex to 9:30 p. 1040ex m. 1040ex local time   The IRS web site at www. 1040ex irs. 1040ex gov has notices and other tax relief information. 1040ex Check it periodically for any new guidance or to see if Congress has enacted new legislation. 1040ex   Business taxpayers affected by the attacks can e-mail their questions to corp. 1040ex disaster. 1040ex relief@irs. 1040ex gov. 1040ex   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. 1040ex fema. 1040ex gov. 1040ex Other help from the IRS. 1040ex   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. 1040ex By selecting the method that is best for you, you will have quick and easy access to tax help. 1040ex Contacting your Taxpayer Advocate. 1040ex   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 1040ex   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. 1040ex 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. 1040ex   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 1040ex Call the IRS at 1–800–829–1040. 1040ex Call, write, or fax the Taxpayer Advocate office in your area. 1040ex Call 1–800–829–4059 if you are a TTY/TDD user. 1040ex   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 1040ex Free tax services. 1040ex   To find out what services are available, get Publication 910, Guide to Free Tax Services. 1040ex It contains a list of free tax publications and an index of tax topics. 1040ex It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040ex Personal computer. 1040ex With your personal computer and modem, you can access the IRS on the Internet at www. 1040ex irs. 1040ex gov. 1040ex While visiting our web site, you can: Find answers to questions you may have. 1040ex Download forms and publications or search for forms and pub

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The 1040ex

1040ex Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040ex Tax questions. 1040ex Useful Items - You may want to see: What's New Who must file. 1040ex   In some cases, the amount of income you can receive before you must file a tax return has increased. 1040ex Table 1 shows the filing requirements for most taxpayers. 1040ex Exemption amount. 1040ex  The amount you can deduct for each exemption has increased. 1040ex It was $3,800 for 2012. 1040ex It is $3,900 for 2013. 1040ex Exemption phaseout. 1040ex  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. 1040ex For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. 1040ex See Phaseout of Exemptions , later. 1040ex Standard deduction increased. 1040ex   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. 1040ex The amount depends on your filing status. 1040ex You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. 1040ex Same-sex marriages. 1040ex . 1040ex  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 1040ex See Same-sex marriage under Marital Status, later. 1040ex If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. 1040ex For details on filing amended returns, see Joint Return After Separate Returns . 1040ex Reminders Future developments. 1040ex  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. 1040ex irs. 1040ex gov/pub501. 1040ex Taxpayer identification number for aliens. 1040ex   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). 1040ex Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. 1040ex See Form W-7, Application for IRS Individual Taxpayer Identification Number. 1040ex Also, see Social Security Numbers for Dependents , later. 1040ex Photographs of missing children. 1040ex   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ex Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ex You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ex Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. 1040ex It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. 1040ex Who Must File explains who must file an income tax return. 1040ex If you have little or no gross income, reading this section will help you decide if you have to file a return. 1040ex Who Should File helps you decide if you should file a return, even if you are not required to do so. 1040ex Filing Status helps you determine which filing status to use. 1040ex Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. 1040ex It also helps determine your standard deduction and tax rate. 1040ex Exemptions, which reduce your taxable income, are discussed in Exemptions . 1040ex Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. 1040ex Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. 1040ex Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. 1040ex Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. 1040ex This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. 1040ex In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. 1040ex How To Get Tax Help explains how to get tax help from the IRS. 1040ex This publication is for U. 1040ex S. 1040ex citizens and resident aliens only. 1040ex If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. 1040ex S. 1040ex citizens. 1040ex The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. 1040ex S. 1040ex Tax Guide for Aliens. 1040ex Nonresident aliens. 1040ex    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. 1040ex S. 1040ex citizens. 1040ex See Publication 519. 1040ex Comments and suggestions. 1040ex    We welcome your comments about this publication and your suggestions for future editions. 1040ex   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ex NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ex Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ex   You can send your comments from www. 1040ex irs. 1040ex gov/formspubs. 1040ex Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ex ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ex Ordering forms and publications. 1040ex    Visit www. 1040ex irs. 1040ex gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ex Internal Revenue Service 1201 N. 1040ex Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ex    If you have a tax question, check the information available on IRS. 1040ex gov or call 1-800-829-1040. 1040ex We cannot answer tax questions sent to either of the above addresses. 1040ex Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. 1040ex S. 1040ex Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications