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E File Tax Returns

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E File Tax Returns

E file tax returns 4. E file tax returns   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. E file tax returns  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. E file tax returns For more information, see Publication 505. E file tax returns Reminders Estimated tax safe harbor for higher income taxpayers. E file tax returns  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. E file tax returns Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. E file tax returns In general, the federal income tax is a pay-as-you-go tax. E file tax returns There are two ways to pay as you go. E file tax returns Withholding. E file tax returns If you are an employee, your employer probably withholds income tax from your pay. E file tax returns Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. E file tax returns The amount withheld is paid to the IRS in your name. E file tax returns Estimated tax. E file tax returns If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. E file tax returns People who are in business for themselves generally will have to pay their tax this way. E file tax returns Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. E file tax returns Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. E file tax returns This chapter explains these methods. E file tax returns In addition, it also explains the following. E file tax returns Credit for withholding and estimated tax. E file tax returns When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. E file tax returns , and for the estimated tax you paid for 2013. E file tax returns Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). E file tax returns Underpayment penalty. E file tax returns If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. E file tax returns In most cases, the IRS can figure this penalty for you. E file tax returns See Underpayment Penalty for 2013 at the end of this chapter. E file tax returns Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. E file tax returns This section explains the rules for withholding tax from each of these types of income. E file tax returns This section also covers backup withholding on interest, dividends, and other payments. E file tax returns Salaries and Wages Income tax is withheld from the pay of most employees. E file tax returns Your pay includes your regular pay, bonuses, commissions, and vacation allowances. E file tax returns It also includes reimbursements and other expense allowances paid under a nonaccountable plan. E file tax returns See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. E file tax returns If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. E file tax returns This is explained under Exemption From Withholding , later. E file tax returns You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. E file tax returns If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . E file tax returns Military retirees. E file tax returns   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. E file tax returns Household workers. E file tax returns   If you are a household worker, you can ask your employer to withhold income tax from your pay. E file tax returns A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. E file tax returns   Tax is withheld only if you want it withheld and your employer agrees to withhold it. E file tax returns If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . E file tax returns Farmworkers. E file tax returns   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. E file tax returns Differential wage payments. E file tax returns    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. E file tax returns Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. E file tax returns The wages and withholding will be reported on Form W-2, Wage and Tax Statement. E file tax returns   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. E file tax returns Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. E file tax returns The amount you earn in each payroll period. E file tax returns The information you give your employer on Form W-4. E file tax returns Form W-4 includes four types of information that your employer will use to figure your withholding. E file tax returns Whether to withhold at the single rate or at the lower married rate. E file tax returns How many withholding allowances you claim (each allowance reduces the amount withheld). E file tax returns Whether you want an additional amount withheld. E file tax returns Whether you are claiming an exemption from withholding in 2014. E file tax returns See Exemption From Withholding , later. E file tax returns Note. E file tax returns You must specify a filing status and a number of withholding allowances on Form W-4. E file tax returns You cannot specify only a dollar amount of withholding. E file tax returns New Job When you start a new job, you must fill out Form W-4 and give it to your employer. E file tax returns Your employer should have copies of the form. E file tax returns If you need to change the information later, you must fill out a new form. E file tax returns If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. E file tax returns You may be able to avoid overwithholding if your employer agrees to use the part-year method. E file tax returns See Part-Year Method in chapter 1 of Publication 505 for more information. E file tax returns Employee also receiving pension income. E file tax returns   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. E file tax returns However, you can choose to split your withholding allowances between your pension and job in any manner. E file tax returns Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. E file tax returns When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. E file tax returns If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. E file tax returns Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. E file tax returns Changing your withholding for 2015. E file tax returns   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. E file tax returns If the event occurs in December 2014, submit a new Form W-4 within 10 days. E file tax returns Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. E file tax returns If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. E file tax returns You should try to have your withholding match your actual tax liability. E file tax returns If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. E file tax returns If too much tax is withheld, you will lose the use of that money until you get your refund. E file tax returns Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. E file tax returns Note. E file tax returns You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. E file tax returns Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. E file tax returns The worksheets are for your own records. E file tax returns Do not give them to your employer. E file tax returns Multiple jobs. E file tax returns   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. E file tax returns Then split your allowances between the Forms W-4 for each job. E file tax returns You cannot claim the same allowances with more than one employer at the same time. E file tax returns You can claim all your allowances with one employer and none with the other(s), or divide them any other way. E file tax returns Married individuals. E file tax returns   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. E file tax returns Use only one set of worksheets. E file tax returns You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. E file tax returns   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. E file tax returns Alternative method of figuring withholding allowances. E file tax returns   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. E file tax returns For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. E file tax returns Personal Allowances Worksheet. E file tax returns   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. E file tax returns Deduction and Adjustments Worksheet. E file tax returns   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. E file tax returns Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. E file tax returns Two-Earners/Multiple Jobs Worksheet. E file tax returns   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. E file tax returns Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. E file tax returns Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. E file tax returns You accurately complete all the Form W-4 worksheets that apply to you. E file tax returns You give your employer a new Form W-4 when changes occur. E file tax returns But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. E file tax returns This is most likely to happen in the following situations. E file tax returns You are married and both you and your spouse work. E file tax returns You have more than one job at a time. E file tax returns You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. E file tax returns You will owe additional amounts with your return, such as self-employment tax. E file tax returns Your withholding is based on obsolete Form W-4 information for a substantial part of the year. E file tax returns Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. E file tax returns You work only part of the year. E file tax returns You change the number of your withholding allowances during the year. E file tax returns Cumulative wage method. E file tax returns   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. E file tax returns You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. E file tax returns You must ask your employer in writing to use this method. E file tax returns   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. E file tax returns ) since the beginning of the year. E file tax returns Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. E file tax returns It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. E file tax returns It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. E file tax returns If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. E file tax returns You can use the IRS Withholding Calculator at www. E file tax returns irs. E file tax returns gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. E file tax returns Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. E file tax returns These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. E file tax returns New Form W-4. E file tax returns   When you start a new job, your employer should have you complete a Form W-4. E file tax returns Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. E file tax returns   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. E file tax returns The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. E file tax returns No Form W-4. E file tax returns   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. E file tax returns Repaying withheld tax. E file tax returns   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. E file tax returns Your employer cannot repay any of the tax previously withheld. E file tax returns Instead, claim the full amount withheld when you file your tax return. E file tax returns   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. E file tax returns Your employer can repay the amount that was withheld incorrectly. E file tax returns If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. E file tax returns Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. E file tax returns The exemption applies only to income tax, not to social security or Medicare tax. E file tax returns You can claim exemption from withholding for 2014 only if both of the following situations apply. E file tax returns For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. E file tax returns For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. E file tax returns Students. E file tax returns   If you are a student, you are not automatically exempt. E file tax returns See chapter 1 to find out if you must file a return. E file tax returns If you work only part time or only during the summer, you may qualify for exemption from withholding. E file tax returns Age 65 or older or blind. E file tax returns   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. E file tax returns Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. E file tax returns Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. E file tax returns Claiming exemption from withholding. E file tax returns   To claim exemption, you must give your employer a Form W-4. E file tax returns Do not complete lines 5 and 6. E file tax returns Enter “Exempt” on line 7. E file tax returns   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. E file tax returns If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. E file tax returns   Your claim of exempt status may be reviewed by the IRS. E file tax returns An exemption is good for only 1 year. E file tax returns   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. E file tax returns Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. E file tax returns The payer can figure withholding on supplemental wages using the same method used for your regular wages. E file tax returns However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. E file tax returns Expense allowances. E file tax returns   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. E file tax returns   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. E file tax returns   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. E file tax returns Penalties You may have to pay a penalty of $500 if both of the following apply. E file tax returns You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. E file tax returns You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. E file tax returns There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. E file tax returns The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. E file tax returns These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. E file tax returns A simple error or an honest mistake will not result in one of these penalties. E file tax returns For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. E file tax returns Tips The tips you receive while working on your job are considered part of your pay. E file tax returns You must include your tips on your tax return on the same line as your regular pay. E file tax returns However, tax is not withheld directly from tip income, as it is from your regular pay. E file tax returns Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. E file tax returns See chapter 6 for information on reporting your tips to your employer. E file tax returns For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. E file tax returns How employer figures amount to withhold. E file tax returns   The tips you report to your employer are counted as part of your income for the month you report them. E file tax returns Your employer can figure your withholding in either of two ways. E file tax returns By withholding at the regular rate on the sum of your pay plus your reported tips. E file tax returns By withholding at the regular rate on your pay plus a percentage of your reported tips. E file tax returns Not enough pay to cover taxes. E file tax returns   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. E file tax returns See Giving your employer money for taxes in chapter 6. E file tax returns Allocated tips. E file tax returns   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. E file tax returns Withholding is based only on your pay plus your reported tips. E file tax returns Your employer should refund to you any incorrectly withheld tax. E file tax returns See Allocated Tips in chapter 6 for more information. E file tax returns Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. E file tax returns Your employer generally must withhold income tax on these benefits from your regular pay. E file tax returns For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. E file tax returns Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. E file tax returns Your employer must notify you if this choice is made. E file tax returns For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. E file tax returns Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. E file tax returns To qualify as sick pay, it must be paid under a plan to which your employer is a party. E file tax returns If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. E file tax returns An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. E file tax returns However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. E file tax returns See Form W-4S , later. E file tax returns If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. E file tax returns Union agreements. E file tax returns   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. E file tax returns See your union representative or your employer for more information. E file tax returns Form W-4S. E file tax returns   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. E file tax returns Its instructions contain a worksheet you can use to figure the amount you want withheld. E file tax returns They also explain restrictions that may apply. E file tax returns   Give the completed form to the payer of your sick pay. E file tax returns The payer must withhold according to your directions on the form. E file tax returns Estimated tax. E file tax returns   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. E file tax returns If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. E file tax returns See Underpayment Penalty for 2013 at the end of this chapter. E file tax returns Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. E file tax returns This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. E file tax returns The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). E file tax returns Income tax withholding from an ERD is mandatory. E file tax returns More information. E file tax returns   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. E file tax returns For information on IRAs, see chapter 17. E file tax returns For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. E file tax returns Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. E file tax returns Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. E file tax returns Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. E file tax returns Any other wager, if the proceeds are at least 300 times the amount of the bet. E file tax returns It does not matter whether your winnings are paid in cash, in property, or as an annuity. E file tax returns Winnings not paid in cash are taken into account at their fair market value. E file tax returns Exception. E file tax returns   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. E file tax returns However, you may need to provide the payer with a social security number to avoid withholding. E file tax returns See Backup withholding on gambling winnings in chapter 1 of Publication 505. E file tax returns If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. E file tax returns See Estimated Tax for 2014 , later. E file tax returns If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. E file tax returns See Underpayment Penalty for 2013 at the end of this chapter. E file tax returns Form W-2G. E file tax returns   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. E file tax returns Report the tax withheld on line 62 of Form 1040. E file tax returns Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. E file tax returns To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. E file tax returns All unemployment compensation is taxable. E file tax returns So, if you do not have income tax withheld, you may have to pay estimated tax. E file tax returns See Estimated Tax for 2014 , later. E file tax returns If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. E file tax returns For information, see Underpayment Penalty for 2013 at the end of this chapter. E file tax returns Federal Payments You can choose to have income tax withheld from certain federal payments you receive. E file tax returns These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. E file tax returns S. E file tax returns C. E file tax returns 1421 et. E file tax returns seq. E file tax returns ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. E file tax returns To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. E file tax returns If you do not choose to have income tax withheld, you may have to pay estimated tax. E file tax returns See Estimated Tax for 2014 , later. E file tax returns If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. E file tax returns For information, see Underpayment Penalty for 2013 at the end of this chapter. E file tax returns More information. E file tax returns   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. E file tax returns Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. E file tax returns Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. E file tax returns The information return shows how much you were paid during the year. E file tax returns It also includes your name and taxpayer identification number (TIN). E file tax returns TINs are explained in chapter 1 under Social Security Number (SSN) . E file tax returns These payments generally are not subject to withholding. E file tax returns However, “backup” withholding is required in certain situations. E file tax returns Backup withholding can apply to most kinds of payments that are reported on Form 1099. E file tax returns The payer must withhold at a flat 28% rate in the following situations. E file tax returns You do not give the payer your TIN in the required manner. E file tax returns The IRS notifies the payer that the TIN you gave is incorrect. E file tax returns You are required, but fail, to certify that you are not subject to backup withholding. E file tax returns The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. E file tax returns The IRS will do this only after it has mailed you four notices over at least a 210-day period. E file tax returns See Backup Withholding in chapter 1 of Publication 505 for more information. E file tax returns Penalties. E file tax returns   There are civil and criminal penalties for giving false information to avoid backup withholding. E file tax returns The civil penalty is $500. E file tax returns The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. E file tax returns Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. E file tax returns This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. E file tax returns You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. E file tax returns Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. E file tax returns If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. E file tax returns If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. E file tax returns For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. E file tax returns Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. E file tax returns To do this, give a new Form W-4 to your employer. E file tax returns See chapter 1 of Publication 505. E file tax returns Estimated tax not required. E file tax returns   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. E file tax returns You had no tax liability for 2013. E file tax returns You were a U. E file tax returns S. E file tax returns citizen or resident alien for the whole year. E file tax returns Your 2013 tax year covered a 12-month period. E file tax returns   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. E file tax returns For the definition of “total tax” for 2013, see Publication 505, chapter 2. E file tax returns Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. E file tax returns You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. E file tax returns General rule. E file tax returns   In most cases, you must pay estimated tax for 2014 if both of the following apply. E file tax returns You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. E file tax returns You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). E file tax returns Your 2013 tax return must cover all 12 months. E file tax returns    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. E file tax returns Special rules for farmers, fishermen, and higher income taxpayers. E file tax returns   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. E file tax returns If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. E file tax returns See Figure 4-A and Publication 505, chapter 2 for more information. E file tax returns Figure 4-A. E file tax returns Do You Have To Pay Estimated Tax? Please click here for the text description of the image. E file tax returns Figure 4-A Do You Have To Pay Estimated Tax? Aliens. E file tax returns   Resident and nonresident aliens also may have to pay estimated tax. E file tax returns Resident aliens should follow the rules in this chapter unless noted otherwise. E file tax returns Nonresident aliens should get Form 1040-ES (NR), U. E file tax returns S. E file tax returns Estimated Tax for Nonresident Alien Individuals. E file tax returns   You are an alien if you are not a citizen or national of the United States. E file tax returns You are a resident alien if you either have a green card or meet the substantial presence test. E file tax returns For more information about the substantial presence test, see Publication 519, U. E file tax returns S. E file tax returns Tax Guide for Aliens. E file tax returns Married taxpayers. E file tax returns   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. E file tax returns   You and your spouse can make joint estimated tax payments even if you are not living together. E file tax returns   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). E file tax returns   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. E file tax returns Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. E file tax returns 2013 separate returns and 2014 joint return. E file tax returns   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. E file tax returns You filed a separate return if you filed as single, head of household, or married filing separately. E file tax returns 2013 joint return and 2014 separate returns. E file tax returns   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. E file tax returns You file a separate return if you file as single, head of household, or married filing separately. E file tax returns   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. E file tax returns Then multiply the tax on the joint return by the following fraction. E file tax returns     The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. E file tax returns Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. E file tax returns Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. E file tax returns For 2014, they plan to file married filing separately. E file tax returns Joe figures his share of the tax on the 2013 joint return as follows. E file tax returns   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. E file tax returns 6%     Joe's share of tax on joint return  ($6,386 × 87. E file tax returns 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. E file tax returns When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. E file tax returns Use your 2013 federal tax return as a guide. E file tax returns You can use Form 1040-ES and Publication 505 to figure your estimated tax. E file tax returns Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). E file tax returns You must make adjustments both for changes in your own situation and for recent changes in the tax law. E file tax returns For a discussion of these changes, visit IRS. E file tax returns gov. E file tax returns For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. E file tax returns When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. E file tax returns Each period has a specific payment due date. E file tax returns If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. E file tax returns The payment periods and due dates for estimated tax payments are shown next. E file tax returns   For the period: Due date:*     Jan. E file tax returns 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. E file tax returns 15     Sept. E file tax returns 1– Dec. E file tax returns 31 Jan. E file tax returns 15, next year     *See Saturday, Sunday, holiday rule and January payment . E file tax returns Saturday, Sunday, holiday rule. E file tax returns   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. E file tax returns January payment. E file tax returns   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. E file tax returns Fiscal year taxpayers. E file tax returns   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. E file tax returns When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. E file tax returns If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. E file tax returns You can pay all your estimated tax at that time, or you can pay it in installments. E file tax returns If you choose to pay in installments, make your first payment by the due date for the first payment period. E file tax returns Make your remaining installment payments by the due dates for the later periods. E file tax returns No income subject to estimated tax during first period. E file tax returns    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. E file tax returns You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. E file tax returns The following chart shows when to make installment payments. E file tax returns If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. E file tax returns 15 Jan. E file tax returns 15 next year April 1–May 31 June 16 Sept. E file tax returns 15 Jan. E file tax returns 15 next year June 1–Aug. E file tax returns 31 Sept. E file tax returns 15 Jan. E file tax returns 15 next year After Aug. E file tax returns 31 Jan. E file tax returns 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . E file tax returns How much to pay to avoid a penalty. E file tax returns   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. E file tax returns How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. E file tax returns You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. E file tax returns These methods are described in chapter 2 of Publication 505. E file tax returns If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. E file tax returns If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. E file tax returns Underpayment penalty. E file tax returns   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. E file tax returns Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. E file tax returns See chapter 4 of Publication 505 for more information. E file tax returns Change in estimated tax. E file tax returns   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. E file tax returns Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. E file tax returns Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. E file tax returns You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. E file tax returns How To Pay Estimated Tax There are several ways to pay estimated tax. E file tax returns Credit an overpayment on your 2013 return to your 2014 estimated tax. E file tax returns Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. E file tax returns Send in your payment (check or money order) with a payment voucher from Form 1040-ES. E file tax returns Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. E file tax returns On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. E file tax returns Take the amount you have credited into account when figuring your estimated tax payments. E file tax returns You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. E file tax returns You also cannot use that overpayment in any other way. E file tax returns Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. E file tax returns You can pay using either of the following electronic payment methods. E file tax returns Direct transfer from your bank account. E file tax returns Credit or debit card. E file tax returns To pay your taxes online or for more information, go to www. E file tax returns irs. E file tax returns gov/e-pay. E file tax returns Pay by Phone Paying by phone is another safe and secure method of paying electronically. E file tax returns Use one of the following methods. E file tax returns Direct transfer from your bank account. E file tax returns Credit or debit card. E file tax returns To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). E file tax returns People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. E file tax returns To pay using a credit or debit card, you can call one of the following service providers. E file tax returns There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. E file tax returns WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. E file tax returns payUSAtax. E file tax returns com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. E file tax returns officialpayments. E file tax returns com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. E file tax returns PAY1040. E file tax returns com For the latest details on how to pay by phone, go to www. E file tax returns irs. E file tax returns gov/e-pay. E file tax returns Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. E file tax returns During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. E file tax returns The enclosed payment vouchers will be preprinted with your name, address, and social security number. E file tax returns Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. E file tax returns Use the window envelopes that came with your Form 1040-ES package. E file tax returns If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. E file tax returns Note. E file tax returns These criteria can change without notice. E file tax returns If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. E file tax returns irs. E file tax returns gov and print a copy of Form 1040-ES which includes four blank payment vouchers. E file tax returns Complete one of these and make your payment timely to avoid penalties for paying late. E file tax returns Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. E file tax returns If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. E file tax returns gov. E file tax returns Follow the instructions to make sure you use the vouchers correctly. E file tax returns Joint estimated tax payments. E file tax returns   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. E file tax returns Change of address. E file tax returns   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. E file tax returns Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. E file tax returns Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. E file tax returns Also take credit for the estimated tax you paid for 2013. E file tax returns These credits are subtracted from your total tax. E file tax returns Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. E file tax returns Two or more employers. E file tax returns   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. E file tax returns You may be able to claim the excess as a credit against your income tax when you file your return. E file tax returns See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. E file tax returns Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. E file tax returns Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. E file tax returns Forms W-2 and W-2G. E file tax returns   If you file a paper return, always file Form W-2 with your income tax return. E file tax returns File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. E file tax returns   You should get at least two copies of each form. E file tax returns If you file a paper return, attach one copy to the front of your federal income tax return. E file tax returns Keep one copy for your records. E file tax returns You also should receive copies to file with your state and local returns. E file tax returns Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. E file tax returns You should receive a separate Form W-2 from each employer you worked for. E file tax returns If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. E file tax returns However, your employer must provide or send it to you by January 31, 2014. E file tax returns If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. E file tax returns If you have not received your Form W-2 by January 31, you should ask your employer for it. E file tax returns If you do not receive it by February 15, call the IRS. E file tax returns Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. E file tax returns Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. E file tax returns In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. E file tax returns Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. E file tax returns If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. E file tax returns Report the amounts you won on line 21 of Form 1040. E file tax returns Take credit for the tax withheld on line 62 of Form 1040. E file tax returns If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. E file tax returns The 1099 Series Most forms in the 1099 series are not filed with your return. E file tax returns These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). E file tax returns Unless instructed to file any of these forms with your return, keep them for your records. E file tax returns There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. E file tax returns ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. E file tax returns If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. E file tax returns See the instructions to these forms for details. E file tax returns Form 1099-R. E file tax returns   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. E file tax returns Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. E file tax returns You cannot use Form 1040EZ if you received payments reported on Form 1099-R. E file tax returns Backup withholding. E file tax returns   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. E file tax returns Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. E file tax returns Call the telephone number or write to the address given for the payer on the form. E file tax returns The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. E file tax returns A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. E file tax returns In certain situations, you will receive two forms in place of the original incorrect form. E file tax returns This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). E file tax returns One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. E file tax returns This form will have an “X” in the “CORRECTED” box at the top of the form. E file tax returns The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). E file tax returns Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. E file tax returns S. E file tax returns Individual Income Tax Return. E file tax returns Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. E file tax returns Do not include any amount withheld from your spouse's income. E file tax returns However, different rules may apply if you live in a community property state. E file tax returns Community property states are listed in chapter 2. E file tax returns For more information on these rules, and some exceptions, see Publication 555, Community Property. E file tax returns Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. E file tax returns For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. E file tax returns Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. E file tax returns Include any overpayment from 2012 that you had credited to your 2013 estimated tax. E file tax returns You must use Form 1040 or Form 1040A if you paid estimated tax. E file tax returns You cannot use Form 1040EZ. E file tax returns Name changed. E file tax returns   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. E file tax returns The statement should cover payments you made jointly with your spouse as well as any you made separately. E file tax returns   Be sure to report the change to the Social Security Administration. E file tax returns This prevents delays in processing your return and issuing any refunds. E file tax returns Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. E file tax returns If you made joint estimated tax payments, you must decide how to divide the payments between your returns. E file tax returns One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. E file tax returns If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. E file tax returns Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. E file tax returns If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. E file tax returns If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. E file tax returns If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. E file tax returns Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. E file tax returns Generally, you will not have to pay a penalty for 2013 if any of the following apply. E file tax returns The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. E file tax returns The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. E file tax returns Your total 2013 tax minus your withholding and refundable credits is less than $1,000. E file tax returns You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. E file tax returns See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. E file tax returns Farmers and fishermen. E file tax returns   Special rules apply if you are a farmer or fisherman. E file tax returns See Farmers and Fishermen in chapter 4 of Publication 505 for more information. E file tax returns IRS can figure the penalty for you. E file tax returns   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. E file tax returns Generally, the IRS will figure the penalty for you and send you a bill. E file tax returns However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. E file tax returns See chapter 4 of Publication 505. E file tax returns Prev  Up  Next   Home   More Online Publications
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Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

The following questions and answers provide information to individuals of the same sex who are lawfully married (same-sex spouses). These questions and answers reflect the holdings in Revenue Ruling 2013-17 in 2013-38 IRB 201.

Q1. When are individuals of the same sex lawfully married for federal tax purposes?

A1. For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. The IRS has a general rule recognizing a marriage of same-sex spouses that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.

Q2. Can same-sex spouses file federal tax returns using a married filing jointly or married filing separately status?

A2. Yes. For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separately or jointly filing status. For tax year 2012 and all prior years, same-sex spouses who file an original tax return on or after Sept. 16, 2013 (the effective date of Rev. Rul. 2013-17), generally must file using a married filing separately or jointly filing status. For tax year 2012, same-sex spouses who filed their tax return before Sept. 16, 2013, may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status. For tax years 2011 and earlier, same-sex spouses who filed their tax returns timely may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status provided the period of limitations for amending the return has not expired. A taxpayer generally may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html

Q3. Can a taxpayer and his or her same-sex spouse file a joint return if they were married in a state that recognizes same-sex marriages but they live in a state that does not recognize their marriage?

A3. Yes. For federal tax purposes, the IRS has a general rule recognizing a marriage of same-sex individuals that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages. The rules for using a married filing jointly or married filing separately status described in Q&A #2 apply to these married individuals. 

Q4. Can a taxpayer’s same-sex spouse be a dependent of the taxpayer?

A4. No. A taxpayer’s spouse cannot be a dependent of the taxpayer.

Q5. Can a same-sex spouse file using head of household filing status?

A5. A taxpayer who is married cannot file using head of household filing status. However, a married taxpayer may be considered unmarried and may use the head-of-household filing status if the taxpayer lives apart from his or her spouse for the last 6 months of the taxable year and provides more than half the cost of maintaining a household that is the principal place of abode of the taxpayer’s dependent child for more than half of the year. See Publication 501 for more details.

Q6. If same-sex spouses (who file using the married filing separately status) have a child, which parent may claim the child as a dependent?

A6. If a child is a qualifying child under section 152(c) of both parents who are spouses (who file using the married filing separate status), either parent, but not both, may claim a dependency deduction for the qualifying child. If both parents claim a dependency deduction for the child on their income tax returns, the IRS will treat the child as the qualifying child of the parent with whom the child resides for the longer period of time during the taxable year. If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income.   

Q7. Can a taxpayer who is married to a person of the same sex claim the standard deduction if the taxpayer’s spouse itemized deductions?

A7. No. If a taxpayer’s spouse itemized his or her deductions, the taxpayer cannot claim the standard deduction (section 63(c)(6)(A)).

Q8. If a taxpayer adopts the child of his or her same-sex spouse as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays or incurs to adopt the child?

A8. No. The adopting parent may not claim an adoption credit. A taxpayer may not claim an adoption credit for expenses incurred in adopting the child of the taxpayer’s spouse (section 23). 

Q9. Do provisions of the federal tax law such as section 66 (treatment of community income) and section 469(i)(5) ($25,000 offset for passive activity losses for rental real estate activities) apply to same-sex spouses?

A9. Yes. Like other provisions of the federal tax law that apply to married taxpayers, section 66 and section 469(i)(5) apply to same-sex spouses because same-sex spouses are married for all federal tax purposes.

Q10. If an employer provided health coverage for an employee’s same-sex spouse and included the value of that coverage in the employee’s gross income, can the employee file an amended Form 1040 reflecting the employee’s status as a married individual to recover federal income tax paid on the value of the health coverage of the employee’s spouse?

A10. Yes, for all years for which the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. If an employer provided health coverage for an employee’s same-sex spouse, the employee may claim a refund of income taxes paid on the value of coverage that would have been excluded from income had the employee’s spouse been recognized as the employee’s legal spouse for tax purposes. This claim for a refund generally would be made through the filing of an amended Form 1040. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13.

Example. Employer sponsors a group health plan covering eligible employees and their dependents and spouses (including same-sex spouses). Fifty percent of the cost of health coverage elected by employees is paid by Employer. Employee A was married to same-sex Spouse B at all times during 2012. Employee A elected coverage for Spouse B through Employer’s group health plan beginning Jan. 1, 2012. The value of the employer-funded portion of Spouse B’s health coverage was $250 per month.

The amount in Box 1, “Wages, tips, other compensation,” of the 2012 Form W-2 provided by Employer to Employee A included $3,000 ($250 per month x 12 months) of income reflecting the value of employer-funded health coverage provided to Spouse B.  Employee A filed Form 1040 for the 2012 taxable year reflecting the Box 1 amount reported on Form W-2.

Employee A may file an amended Form 1040 for the 2012 taxable year excluding the value of Spouse B’s employer-funded health coverage ($3,000) from gross income.

Q11. If an employer sponsored a cafeteria plan that allowed employees to pay premiums for health coverage on a pre-tax basis, can a participating employee file an amended return to recover income taxes paid on premiums that the employee paid on an after-tax basis for the health coverage of the employee’s same-sex spouse?

A11. Yes, for all years for which the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. If an employer sponsored a cafeteria plan under which an employee elected to pay for health coverage for the employee on a pre-tax basis, and if the employee purchased coverage on an after-tax basis for the employee’s same-sex spouse under the employer’s health plan, the employee may claim a refund of income taxes paid on the premiums for the coverage of the employee’s spouse. This claim for a refund generally would be made through the filing of an amended Form 1040. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13.

Example. Employer sponsors a group health plan as part of a cafeteria plan with a calendar year plan year. The full cost of spousal and dependent coverage is paid by the employees. In the open enrollment period for the 2012 plan year, Employee C elected to purchase self-only health coverage through salary reduction under Employer’s cafeteria plan. On March 1, 2012, Employee C was married to same-sex spouse D. Employee C purchased health coverage for Spouse D through Employer’s group health plan beginning March 1, 2012. The premium paid by Employee C for Spouse D’s health coverage was $500 per month.

The amount in Box 1, “Wages, tips, other compensation,” of the 2012 Form W-2 provided by Employer to Employee C included the $5,000 ($500 per month x 10 months) of premiums paid by Employee C for Spouse D’s health coverage. Employee C filed Form 1040 for the 2012 taxable year reflecting the Box 1 amount reported on Form W-2.

Employee C’s salary reduction election is treated as including the value of the same-sex spousal coverage purchased for Spouse D. Employee C may file an amended Form 1040 for the 2012 taxable year excluding the premiums paid for Spouse D’s health coverage ($5,000) from gross income.

Q12. In the situations described in Q&A #10 and Q&A #11, may the employer claim a refund for the Social Security taxes and Medicare taxes paid on the benefits? 

A12. Yes. If the period of limitations for filing a claim for refund is open, the employer may claim a refund of, or make an adjustment for, any overpayment of Social Security taxes and Medicare taxes. The requirements for filing a claim for refund or for making an adjustment for an overpayment of the employer and employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund. Notice 2013-61 provides special administrative procedures for employers to file claims for refunds or make adjustments for overpayments of Social Security taxes and Medicare taxes paid on same-sex spouse benefits. 

Q13. In the situations described in Q&A #10 and Q&A #11, may the employer claim a refund or make an adjustment of income tax withholding that was withheld from the employee with respect to the benefits in prior years? 

A13. No. Claims for refund of overwithheld income tax for prior years cannot be made by employers. The employee may file for any refund of income tax due for prior years on Form 1040X, provided the period of limitations for claiming a refund has not expired. See Q&A #10 and Q&A #11.

Employers may make adjustments for income tax withholding that was overwithheld from an employee in the current year provided the employer has repaid or reimbursed the employee for the overwithheld income tax before the end of the calendar year.

Q14. If an employer cannot locate a former employee with a same-sex spouse who received the benefits described in Q&A #10 and Q&A #11, may the employer still claim a refund of the employer portion of the Social Security and Medicare taxes on the benefits?

A14. Yes, if the employer makes reasonable attempts to locate an employee who received the benefits described in Q&A #10 and Q&A #11 that were treated as wages but the employer is unable to locate the employee, the employer can claim a refund of the employer portion of Social Security and Medicare taxes, but not the employee portion. Also, if an employee is notified and given the opportunity to participate in the claim for refund of Social Security and Medicare taxes but declines in writing, the employer can claim a refund of the employer portion of the taxes, but not the employee portion. Employers can use the special administrative procedure set forth in Notice 2013-61 to file these claims.

Q15. If a sole proprietor employs his or her same-sex spouse in his or her business, can the sole proprietor get a refund of Social Security, Medicare and FUTA taxes on the wages that the sole proprietor paid to the same-sex spouse as an employee in the business?

A15. Services performed by an employee in the employ of his or her spouse are excluded from the definition of employment for purposes of the Federal Unemployment Tax Act (FUTA). Therefore, for all years for which the period of limitations is open, the sole proprietor can claim a refund of the FUTA tax paid on the compensation that the sole proprietor paid his or her same-sex spouse as an employee in the business. Services of a spouse are excluded from Social Security and Medicare taxes only if the services are not in the course of the employer's trade or business, or if it is domestic service in a private home of the employer.

Q16. What rules apply to qualified retirement plans pursuant to Rev. Rul. 2013-17?

A16. Qualified retirement plans are required to comply with the following rules pursuant to Rev. Rul. 2013-17:

  1. A qualified retirement plan must treat a same-sex spouse as a spouse for purposes of satisfying the federal tax laws relating to qualified retirement plans.
  2. For purposes of satisfying the federal tax laws relating to qualified retirement plans, a qualified retirement plan must recognize a same-sex marriage that was validly entered into in a jurisdiction whose laws authorize the marriage, even if the married couple lives in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.
  3. A person who is in a registered domestic partnership or civil union is not  considered to be a spouse for purposes of applying the federal tax law requirements relating to qualified retirement plans, regardless of whether that person’s partner is of the opposite or same sex.

Q17. What are some examples of the consequences of these rules for qualified retirement plans?

A17. The following are some examples of the consequences of these rules:

  1. Plan A, a qualified defined benefit plan, is maintained by Employer X, which operates only in a state that does not recognize same-sex marriages. Nonetheless, Plan A must treat a participant who is married to a spouse of the same sex under the laws of a different jurisdiction as married for purposes of applying the qualification requirements that relate to spouses.
  2. Plan B is a qualified defined contribution plan and provides that the participant’s account must be paid to the participant’s spouse upon the participant’s death unless the spouse consents to a different beneficiary. Plan B does not provide for any annuity forms of distribution. Plan B must pay this death benefit to the same-sex surviving spouse of any deceased participant. Plan B is not required to provide this death benefit to a surviving registered domestic partner of a deceased participant. However, Plan B is allowed to make a participant’s registered domestic partner the default beneficiary who will receive the death benefit unless the participant chooses a different beneficiary.

Q18. As of when do the rules of Rev. Rul. 2013-17 apply to qualified retirement plans?

A18. Qualified retirement plans must comply with these rules as of Sept. 16, 2013. Although Rev. Rul. 2013-17 allows taxpayers to file amended returns that relate to prior periods in reliance on the rules in Rev. Rul. 2013-17 with respect to many matters, this rule does not extend to matters relating to qualified retirement plans. The IRS has not yet provided guidance regarding the application of Windsor and these rules to qualified retirement plans with respect to periods before Sept. 16, 2013.

Q19. Will the IRS issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Rul. 2013-17?

A19. The IRS intends to issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Rul. 2013-17.  It is expected that future guidance will address the following, among other issues:

  1. Plan amendment requirements (including the timing of any required amendments).
  2. Any necessary corrections relating to plan operations for periods before future guidance is issued.

Q20. Can a same-sex married couple elect to treat a jointly owned and operated unincorporated business as a Qualified Joint Venture?

A20. Yes. Spouses that wholly own and operate an unincorporated business and that meet certain other requirements may avoid Federal partnership tax treatment by electing to be a Qualified Joint Venture. For more information on Qualified Joint Ventures, see the tax topic “Husband and Wife Business” at http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Husband-and-Wife-Business.

Q21. In the situations described in FAQ #10 and FAQ #11, may the employee claim a refund for the social security and Medicare taxes paid on the benefits if the employer will not?

A21. Yes. If the period of limitations for filing a claim for refund is open and the employee has not been reimbursed by the employer for the Social Security and Medicare taxes and has not authorized the employer to file a claim for refund of those taxes on his or her behalf, the employee may claim a refund. The employee should seek a refund of Social Security and Medicare taxes from his or her employer first. However, if the employer indicates an intention not to file a claim or adjust the overpaid Social Security and Medicare taxes, the employee may claim a refund of any overpayment of employee Social Security and Medicare taxes by filing Form 843, Claim for Refund and Request for Abatement. The requirements for an employee filing a claim for refund of the employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 843. Employees should write “Windsor Claim” in dark, bold letters across the top margin of Form 843.

Q22. Is an employer that repays or reimburses an employee on or before Dec. 31, 2013, for an overpayment of Social Security and Medicare taxes and income tax withholding with respect to same-sex spouse benefits provided in 2013 required to obtain a written statement from the employee confirming the employee did not make a claim for refund of the overcollected taxes (or the claim was rejected) and will not make any future claim for refund or credit of the overcollected taxes?

A22. No. An employer using the first special administrative procedure under Notice 2013-61 (i.e., employer repays or reimburses an employee for 2013 overpayments of taxes on or before Dec. 31, 2013, and corrects the overpayment on the fourth quarter 2013 Form 941) does not need to obtain the written statement from its employee with respect to the 2013 overpayments. However, an employer using the second special administrative procedure under Notice 2013-61 (i.e., employer does not repay or reimburse an employee for an overpayment of taxes on or before Dec. 31, 2013, and corrects the overpayment on a Form 941-X) is required to obtain such written statement from each affected employee.

Q23. If an individual employed his or her same-sex spouse to perform domestic (household) services in the individual’s private home, can the individual get a refund of Social Security, Medicare and FUTA taxes on wages that the individual paid to the spouse for such service? If so, which forms should the individual use to claim refunds?

A23. Yes, if the period of limitations for filing a claim for refund is open, the individual can get a refund of Social Security, Medicare and FUTA taxes paid on remuneration for domestic services in the individual’s private home that were performed by his or her same sex spouse as the individual’s employee. If the taxes for these services were reported on Schedule H (Form 1040), Household Employment Taxes, and taxes were paid in connection with the Form 1040, the individual should file an amended Form 1040 to claim refund of those taxes together with an amended Schedule H. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. If the Social Security and Medicare taxes for the domestic service were reported on Form 941, Employer’s QUARTERLY Federal Tax Return, the individual employer can use Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund, to claim a refund of these taxes. The requirements for filing a claim for refund or making an adjustment of the employer and employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 941-X. Notice 2013-61 provides special administrative procedures for employers to file claims for refunds or make adjustments for an overpayment of social security taxes and Medicare taxes on same-sex spouse benefits. If the FUTA taxes for the domestic service were reported on Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, the individual employer can file an amended Form 940 for the prior year to obtain a refund. The previous year’s Form 940 should be used to claim a refund of FUTA taxes for that prior year. (Forms 940 for prior years may also be found at IRS.gov.)

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E file tax returns Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. E file tax returns Tax questions. E file tax returns Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. E file tax returns 1212, such as legislation enacted after it was published, go to www. E file tax returns irs. E file tax returns gov/pub1212. E file tax returns Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file tax returns 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. 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