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Blank Printable 1040ez Form

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Blank Printable 1040ez Form

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

Blank printable 1040ez form Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Blank printable 1040ez form Tax questions. Blank printable 1040ez form Useful Items - You may want to see: What's New Who must file. Blank printable 1040ez form   In some cases, the amount of income you can receive before you must file a tax return has increased. Blank printable 1040ez form Table 1 shows the filing requirements for most taxpayers. Blank printable 1040ez form Exemption amount. Blank printable 1040ez form  The amount you can deduct for each exemption has increased. Blank printable 1040ez form It was $3,800 for 2012. Blank printable 1040ez form It is $3,900 for 2013. Blank printable 1040ez form Exemption phaseout. Blank printable 1040ez form  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Blank printable 1040ez form 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. Blank printable 1040ez form See Phaseout of Exemptions , later. Blank printable 1040ez form Standard deduction increased. Blank printable 1040ez form   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. Blank printable 1040ez form The amount depends on your filing status. Blank printable 1040ez form You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. Blank printable 1040ez form Same-sex marriages. Blank printable 1040ez form . Blank printable 1040ez form  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. Blank printable 1040ez form See Same-sex marriage under Marital Status, later. Blank printable 1040ez form If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Blank printable 1040ez form For details on filing amended returns, see Joint Return After Separate Returns . Blank printable 1040ez form Reminders Future developments. Blank printable 1040ez form  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. Blank printable 1040ez form irs. Blank printable 1040ez form gov/pub501. Blank printable 1040ez form Taxpayer identification number for aliens. Blank printable 1040ez form   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). Blank printable 1040ez form Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. Blank printable 1040ez form See Form W-7, Application for IRS Individual Taxpayer Identification Number. Blank printable 1040ez form Also, see Social Security Numbers for Dependents , later. Blank printable 1040ez form Photographs of missing children. Blank printable 1040ez form   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Blank printable 1040ez form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Blank printable 1040ez form 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. Blank printable 1040ez form Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. Blank printable 1040ez form 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. Blank printable 1040ez form Who Must File explains who must file an income tax return. Blank printable 1040ez form If you have little or no gross income, reading this section will help you decide if you have to file a return. Blank printable 1040ez form Who Should File helps you decide if you should file a return, even if you are not required to do so. Blank printable 1040ez form Filing Status helps you determine which filing status to use. Blank printable 1040ez form Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. Blank printable 1040ez form It also helps determine your standard deduction and tax rate. Blank printable 1040ez form Exemptions, which reduce your taxable income, are discussed in Exemptions . Blank printable 1040ez form Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. Blank printable 1040ez form Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. Blank printable 1040ez form 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. Blank printable 1040ez form Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. Blank printable 1040ez form 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. Blank printable 1040ez form In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. Blank printable 1040ez form How To Get Tax Help explains how to get tax help from the IRS. Blank printable 1040ez form This publication is for U. Blank printable 1040ez form S. Blank printable 1040ez form citizens and resident aliens only. Blank printable 1040ez form If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. Blank printable 1040ez form S. Blank printable 1040ez form citizens. Blank printable 1040ez form The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. Blank printable 1040ez form S. Blank printable 1040ez form Tax Guide for Aliens. Blank printable 1040ez form Nonresident aliens. Blank printable 1040ez form    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. Blank printable 1040ez form S. Blank printable 1040ez form citizens. Blank printable 1040ez form See Publication 519. Blank printable 1040ez form Comments and suggestions. Blank printable 1040ez form    We welcome your comments about this publication and your suggestions for future editions. Blank printable 1040ez form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Blank printable 1040ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Blank printable 1040ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Blank printable 1040ez form   You can send your comments from www. Blank printable 1040ez form irs. Blank printable 1040ez form gov/formspubs. Blank printable 1040ez form Click on “More Information” and then on “Comment on Tax Forms and Publications. Blank printable 1040ez form ”   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. Blank printable 1040ez form Ordering forms and publications. Blank printable 1040ez form    Visit www. Blank printable 1040ez form irs. Blank printable 1040ez form 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. Blank printable 1040ez form Internal Revenue Service 1201 N. Blank printable 1040ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Blank printable 1040ez form    If you have a tax question, check the information available on IRS. Blank printable 1040ez form gov or call 1-800-829-1040. Blank printable 1040ez form We cannot answer tax questions sent to either of the above addresses. Blank printable 1040ez form 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. Blank printable 1040ez form S. Blank printable 1040ez form 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