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1040ez Forms 2013

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1040ez Forms 2013

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

Read below to locate information and resources for disabled consumers. You can also visit Disability.gov to find resources in your community.


Organizations that Provide Services to Consumers with Disabilities

The National Council on Disability (NCD) is an independent federal agency that makes recommendations to the President and Congress to improve the quality of life for Americans with disabilities and their families. The NCD works to empower individuals with disabilities and to promote equal opportunity

The National Disability Rights Network (NDRN) provides legally based advocacy services for people with disabilities in the U.S.

The U.S. Department of Education's Office of Special Education and Rehabilitative Services (OSERS) provides training and information to parents of disabled children and to people who work with them.

The U.S. Department of Housing and Urban Development's (HUD) Office of Fair Housing and Equal Opportunity offers resources and answers questions about the housing rights of people with disabilities, and the responsibilities of housing providers and building and design professionals according to the federal law.

National Library Service for the Blind and Physically Handicapped (NLS) administers a free loan service of recorded and Braille books and magazines, music scores in Braille and large print, plus specially designed playback equipment. Service is also extended to eligible American citizens residing abroad. While NLS administers the program, direct service is provided through a national network of cooperating libraries.

Services and Resources for Consumers with Disabilities

Relay Services. Telecommunications relay services link telephone conversations between individuals who use standard voice telephones and those who use text telephones (TTYs). Calls can be made from either type of telephone to the other type through the relay service.

Local Relay Services. States provide relay services for local and long distance calls. Please consult your local telephone directory for information on the use, fees (if any), services, and dialing instructions for that area.

Federal Relay Service. The FRS, a program of the U.S. General Services Administration (GSA), provides access to TTY users who wish to conduct official business nationwide with and within the federal government. The toll-free number is 1-800-377-8642. For more information on relay communications or to obtain a brochure on using the FRS, please call toll-free 1-800-877-0996.

Other Services. Consumers who are deaf or hard of hearing, or who have a speech impairment, and use a TTY may receive operator and directory assistance for calls by calling toll-free 1-800-855-1155. Check the introductory pages of your local telephone directory for additional TTY services.

The 1040ez Forms 2013

1040ez forms 2013 29. 1040ez forms 2013   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). 1040ez forms 2013 Los temas abarcan: Quién está sujeto al límite. 1040ez forms 2013 Qué deducciones detalladas están limitadas. 1040ez forms 2013 Cómo calcular el límite. 1040ez forms 2013 Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. 1040ez forms 2013 ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. 1040ez forms 2013 El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). 1040ez forms 2013 ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. 1040ez forms 2013 Intereses pagados —líneas 10,11,12 y 13. 1040ez forms 2013 Donaciones a organizaciones caritativas —línea 19. 1040ez forms 2013 Gastos laborales y determinadas deducciones misceláneas —línea 27. 1040ez forms 2013 Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. 1040ez forms 2013 ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. 1040ez forms 2013 Sin embargo, igualmente están sujetas a otros límites aplicables. 1040ez forms 2013 Gastos médicos y dentales —línea 4. 1040ez forms 2013 Gastos de intereses de inversión —línea 14. 1040ez forms 2013 Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. 1040ez forms 2013 Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. 1040ez forms 2013 Pérdidas por apuestas y juegos de azar —línea 28. 1040ez forms 2013 ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. 1040ez forms 2013 Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. 1040ez forms 2013 Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. 1040ez forms 2013 ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. 1040ez forms 2013 Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). 1040ez forms 2013 Hoja de trabajo de deducciones detalladas. 1040ez forms 2013   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. 1040ez forms 2013 Anote el resultado en la línea 29 del Anexo A (Formulario 1040). 1040ez forms 2013 Guarde la hoja de trabajo con su documentación. 1040ez forms 2013 Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. 1040ez forms 2013 Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). 1040ez forms 2013 Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. 1040ez forms 2013 Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. 1040ez forms 2013 Tienen ingresos brutos ajustados de $325,500 en la línea 38. 1040ez forms 2013 Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. 1040ez forms 2013 Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. 1040ez forms 2013 Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). 1040ez forms 2013 Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). 1040ez forms 2013 Prev  Up  Next   Home   More Online Publications