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Federal 1040x Instructions

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Federal 1040x Instructions

Federal 1040x instructions 2. Federal 1040x instructions   American Opportunity Credit Table of Contents Introduction Can You Claim the CreditWho Can Claim the Credit Who Cannot Claim the Credit What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible StudentException. Federal 1040x instructions Who Can Claim a Dependent's Expenses Figuring the CreditEffect of the Amount of Your Income on the Amount of Your Credit Refundable Part of Credit Claiming the Credit Introduction For 2013, there are two tax credits available to help you offset the costs of higher education by reducing the amount of your income tax. Federal 1040x instructions They are the American opportunity credit (this chapter) and the lifetime learning credit ( chapter 3 ). Federal 1040x instructions This chapter explains: Who can claim the American opportunity credit, What expenses qualify for the credit, Who is an eligible student, Who can claim a dependent's expenses, How to figure the credit, How to claim the credit, and When the credit must be repaid. Federal 1040x instructions What is the tax benefit of the American opportunity credit. Federal 1040x instructions   For the tax year, you may be able to claim an American opportunity credit of up to $2,500 for qualified education expenses paid for each eligible student. Federal 1040x instructions   A tax credit reduces the amount of income tax you may have to pay. Federal 1040x instructions Unlike a deduction, which reduces the amount of income subject to tax, a credit directly reduces the tax itself. Federal 1040x instructions Forty percent of the American opportunity credit may be refundable. Federal 1040x instructions This means that if the refundable portion of your credit is more than your tax, the excess will be refunded to you. Federal 1040x instructions   Your allowable American opportunity credit may be limited by the amount of your income. Federal 1040x instructions Also, the nonrefundable part of the credit may be limited by the amount of your tax. Federal 1040x instructions Overview of the American opportunity credit. Federal 1040x instructions   See Table 2-1, Overview of the American Opportunity Credit , for the basics of this credit. Federal 1040x instructions The details are discussed in this chapter. Federal 1040x instructions Can you claim more than one education credit this year. Federal 1040x instructions   For each student, you can elect for any year only one of the credits. Federal 1040x instructions For example, if you elect to take the American opportunity credit for a child on your 2013 tax return, you cannot use that same child's qualified education expenses to figure the lifetime learning credit for 2013. Federal 1040x instructions   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity credit on a per-student, per-year basis. Federal 1040x instructions If you pay qualified education expenses for a student (or students) for whom you do not claim the American opportunity credit, you can use the adjusted qualified education expenses of that student (or those students) in figuring your lifetime learning credit. Federal 1040x instructions This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. Federal 1040x instructions Differences between the American opportunity and lifetime learning credits. Federal 1040x instructions   There are several differences between these two credits. Federal 1040x instructions For example, you can claim the American opportunity credit based on the same student's expenses for no more than 4 tax years, which includes any tax years you claimed the Hope Scholarship Credit for that student. Federal 1040x instructions However, there is no limit on the number of years for which you can claim a lifetime learning credit based on the same student's expenses. Federal 1040x instructions The differences between these credits are shown in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 near the end of this publication. Federal 1040x instructions If you claim the American opportunity credit for any student, you can choose between using that student's adjusted qualified education expenses for the American opportunity credit or the lifetime learning credit. Federal 1040x instructions If you have the choice, the American opportunity credit will always be greater than the lifetime learning credit. Federal 1040x instructions Table 2-1. Federal 1040x instructions Overview of the American Opportunity Credit Maximum credit Up to $2,500 credit per eligible student Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable; the rest is nonrefundable Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) Hope Scholarship Credit was claimed) Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period that begins during the tax year Felony drug conviction As of the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Can You Claim the Credit The following rules will help you determine if you are eligible to claim the American opportunity credit on your tax return. Federal 1040x instructions Who Can Claim the Credit Generally, you can claim the American opportunity credit if all three of the following requirements are met. Federal 1040x instructions You pay qualified education expenses of higher education. Federal 1040x instructions You pay the education expenses for an eligible student. Federal 1040x instructions The eligible student is either yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Federal 1040x instructions Student qualifications. Federal 1040x instructions   Generally, you can take the American opportunity credit for a student only if all of the following four requirements are met. Federal 1040x instructions As of the beginning of 2013, the student had not completed the first four years of postsecondary education (generally, the freshman through senior years of college), as determined by the eligible educational institution. Federal 1040x instructions For this purpose, do not include academic credit awarded solely because of the student's performance on proficiency examinations. Federal 1040x instructions Neither the American opportunity credit nor the Hope Scholarship Credit has been claimed (by you or anyone else) for this student for any four tax years before 2013. Federal 1040x instructions If the American opportunity credit (and Hope Scholarship Credit) has been claimed for this student for any three or fewer tax years before 2013, this requirement is met. Federal 1040x instructions For at least one academic period beginning (or treated as beginning) in 2013, the student both: Was enrolled in a program that leads to a degree, certificate, or other recognized educational credential; and Carried at least one-half the normal full-time workload for his or her course of study. Federal 1040x instructions The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Federal 1040x instructions However, the standard may not be lower than any of those established by the U. Federal 1040x instructions S. Federal 1040x instructions Department of Education under the Higher Education Act of 1965. Federal 1040x instructions For purposes of whether the student satisfies this third requirement for 2013, treat an academic period beginning in the first three months of 2014 as if it began in 2013 if qualified education expenses for the student were paid in 2013 for that academic period. Federal 1040x instructions See Prepaid expenses, later. Federal 1040x instructions As of the end of 2013, the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance. Federal 1040x instructions Example 1. Federal 1040x instructions Sharon was eligible for the Hope Scholarship Credit for 2007 and 2008 and for the American opportunity credit for 2010 and 2012. Federal 1040x instructions Her parents claimed the Hope Scholarship Credit for Sharon on their tax returns for 2007 and 2008 and claimed the American opportunity credit for Sharon on their 2010 tax return. Federal 1040x instructions Sharon claimed the American opportunity credit on her 2012 tax return. Federal 1040x instructions The American opportunity credit and Hope Scholarship Credit have been claimed for Sharon for four tax years before 2013. Federal 1040x instructions Therefore, the American opportunity credit cannot be claimed by Sharon for 2013. Federal 1040x instructions If Sharon were to file Form 8863 for 2013, she would check “Yes” for Part III, line 23, and would be eligible to claim only the lifetime learning credit. Federal 1040x instructions Example 2. Federal 1040x instructions Wilbert was eligible for the American opportunity credit for 2009, 2010, 2011, and 2013. Federal 1040x instructions His parents claimed the American opportunity credit for Wilbert on their tax returns for 2009, 2010, and 2011. Federal 1040x instructions No one claimed an American opportunity credit or Hope Scholarship Credit for Wilbert for any other tax year. Federal 1040x instructions The American opportunity credit and Hope Scholarship Credit have been claimed for Wilbert for only three tax years before 2013. Federal 1040x instructions Therefore, Wilbert meets the second requirement to be eligible for the American opportunity credit. Federal 1040x instructions If Wilbert were to file Form 8863 for 2013, he would check “No” for Part III, line 23. Federal 1040x instructions If Wilbert meets all of the other requirements, he is eligible for the American opportunity credit. Federal 1040x instructions Example 3. Federal 1040x instructions Glenda enrolls on a full-time basis in a degree program for the 2014 Spring semester, which begins in January 2014. Federal 1040x instructions Glenda pays her tuition for the 2014 Spring semester in December 2013. Federal 1040x instructions Because the tuition Glenda paid in 2013 relates to an academic period that begins in the first 3 months of 2014, her eligibility to claim an American opportunity credit in 2013 is determined as if the 2014 Spring semester began in 2013. Federal 1040x instructions If the requirements above are not met for any student, you cannot take the American opportunity credit for that student. Federal 1040x instructions You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Federal 1040x instructions Note. Federal 1040x instructions Qualified education expenses paid by a dependent for whom you claim an exemption, or by a third party for that dependent, are considered paid by you. Federal 1040x instructions “Qualified education expenses” are defined later under Qualified Education Expenses . Federal 1040x instructions “Eligible students” are defined later under Who Is an Eligible Student . Federal 1040x instructions A dependent for whom you claim an exemption is defined later under Who Can Claim a Dependent's Expenses . Federal 1040x instructions You may find Figure 2-1, Can You Claim the American Opportunity Credit for 2013 , later, helpful in determining if you can claim an American opportunity credit on your tax return. Federal 1040x instructions This image is too large to be displayed in the current screen. Federal 1040x instructions Please click the link to view the image. Federal 1040x instructions Figure 2-1 Can you claim the American opportunity credit for 2012? Who Cannot Claim the Credit You cannot claim the American opportunity credit for 2013 if any of the following apply. Federal 1040x instructions Your filing status is married filing separately. Federal 1040x instructions You are listed as a dependent on another person's tax return (such as your parents'). Federal 1040x instructions See Who Can Claim a Dependent's Expenses , later. Federal 1040x instructions Your modified adjusted gross income (MAGI) is $90,000 or more ($180,000 or more in the case of a joint return). Federal 1040x instructions MAGI is explained later under Effect of the Amount of Your Income on the Amount of Your Credit . Federal 1040x instructions You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Federal 1040x instructions More information on nonresident aliens can be found in Publication 519, U. Federal 1040x instructions S. Federal 1040x instructions Tax Guide for Aliens. Federal 1040x instructions What Expenses Qualify The American opportunity credit is based on adjusted qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Federal 1040x instructions Generally, the credit is allowed for adjusted qualified education expenses paid in 2013 for an academic period beginning in 2013 or beginning in the first three months of 2014. Federal 1040x instructions For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning January 2014, you can use that $1,500 in figuring your 2013 credit. Federal 1040x instructions Academic period. Federal 1040x instructions   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Federal 1040x instructions In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Federal 1040x instructions Paid with borrowed funds. Federal 1040x instructions   You can claim an American opportunity credit for qualified education expenses paid with the proceeds of a loan. Federal 1040x instructions Use the expenses to figure the American opportunity credit for the year in which the expenses are paid, not the year in which the loan is repaid. Federal 1040x instructions Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Federal 1040x instructions Student withdraws from class(es). Federal 1040x instructions   You can claim an American opportunity credit for qualified education expenses not refunded when a student withdraws. Federal 1040x instructions Qualified Education Expenses For purposes of the American opportunity credit, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Federal 1040x instructions Eligible educational institution. Federal 1040x instructions   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Federal 1040x instructions S. Federal 1040x instructions Department of Education. Federal 1040x instructions It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Federal 1040x instructions The educational institution should be able to tell you if it is an eligible educational institution. Federal 1040x instructions   Certain educational institutions located outside the United States also participate in the U. Federal 1040x instructions S. Federal 1040x instructions Department of Education's Federal Student Aid (FSA) programs. Federal 1040x instructions Related expenses. Federal 1040x instructions   Student-activity fees are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attendance. Federal 1040x instructions   However, expenses for books, supplies, and equipment needed for a course of study are included in qualified education expenses whether or not the materials are purchased from the educational institution. Federal 1040x instructions Prepaid expenses. Federal 1040x instructions   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Federal 1040x instructions See Academic period, earlier. Federal 1040x instructions For example, if you pay $2,000 in December 2013, for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Federal 1040x instructions    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Federal 1040x instructions   In the following examples, assume that each student is an eligible student at an eligible educational institution. Federal 1040x instructions Example 1. Federal 1040x instructions Jefferson is a sophomore in University V's degree program in dentistry. Federal 1040x instructions This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Federal 1040x instructions Because the equipment rental is needed for his course of study, Jefferson's equipment rental fee is a qualified expense. Federal 1040x instructions Example 2. Federal 1040x instructions Grace and William, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Federal 1040x instructions The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Federal 1040x instructions William bought his books from a friend; Grace bought hers at College W's bookstore. Federal 1040x instructions Both are qualified education expenses for the American opportunity credit. Federal 1040x instructions Example 3. Federal 1040x instructions When Kelly enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Federal 1040x instructions This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Federal 1040x instructions No portion of the fee covers personal expenses. Federal 1040x instructions Although labeled as a student activity fee, the fee is required for Kelly's enrollment and attendance at College X and is a qualified expense. Federal 1040x instructions No Double Benefit Allowed You cannot do any of the following. Federal 1040x instructions Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an American opportunity credit based on those same expenses. Federal 1040x instructions Claim an American opportunity credit in the same year that you are claiming a tuition and fees deduction for the same student. Federal 1040x instructions Claim an American opportunity credit for any student and use any of that student's expenses in figuring your lifetime learning credit. Federal 1040x instructions Figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP) using the same expenses you used to figure the American opportunity credit. Federal 1040x instructions See Coordination With American Opportunity and Lifetime Learning Credits in chapter 7, Coverdell Education Savings Account, and Coordination With American Opportunity and Lifetime Learning Credits in chapter 8, Qualified Tuition Program. Federal 1040x instructions Claim a credit based on qualified education expenses paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Federal 1040x instructions See Adjustments to Qualified Education Expenses, next. Federal 1040x instructions Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Federal 1040x instructions The result is the amount of adjusted qualified education expenses for each student. Federal 1040x instructions Tax-free educational assistance. Federal 1040x instructions   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Federal 1040x instructions See Academic period, earlier. Federal 1040x instructions   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Federal 1040x instructions This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Federal 1040x instructions   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Federal 1040x instructions If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Federal 1040x instructions   Tax-free educational assistance includes: The tax-free parts of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Federal 1040x instructions Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Federal 1040x instructions Generally, any scholarship or fellowship is treated as tax free. Federal 1040x instructions However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Federal 1040x instructions The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Federal 1040x instructions The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Federal 1040x instructions You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Federal 1040x instructions For examples, see Coordination with Pell grants and other scholarships, later. Federal 1040x instructions Refunds. Federal 1040x instructions   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Federal 1040x instructions Some tax-free educational assistance received after 2013 may be treated as a refund. Federal 1040x instructions See Tax-free educational assistance, earlier. Federal 1040x instructions Refunds received in 2013. Federal 1040x instructions   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Federal 1040x instructions Refunds received after 2013 but before your income tax return is filed. Federal 1040x instructions   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Federal 1040x instructions Refunds received after 2013 and after your income tax return is filed. Federal 1040x instructions   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Federal 1040x instructions See Credit recapture, next. Federal 1040x instructions Credit recapture. Federal 1040x instructions    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Federal 1040x instructions You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. Federal 1040x instructions You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you claimed the refigured credit(s). Federal 1040x instructions Include that amount as an additional tax for the year the refund or tax-free assistance was received. Federal 1040x instructions Example. Federal 1040x instructions   You paid $7,000 tuition and fees in August 2013, and your child began college in September 2013. Federal 1040x instructions You filed your 2013 tax return on February 17, 2014, and claimed an American opportunity credit of $2,500. Federal 1040x instructions After you filed your return, you received a refund of $4,000. Federal 1040x instructions You must refigure your 2013 American opportunity credit using $3,000 of qualified education expenses instead of $7,000. Federal 1040x instructions The refigured credit is $2,250. Federal 1040x instructions The increase to your tax liability is also $250. Federal 1040x instructions Include the difference of $250 as additional tax on your 2014 tax return. Federal 1040x instructions See the instructions for your 2014 income tax return to determine where to include this tax. Federal 1040x instructions If you pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Federal 1040x instructions Amounts that do not reduce qualified education expenses. Federal 1040x instructions   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Federal 1040x instructions   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Federal 1040x instructions The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Federal 1040x instructions The use of the money is not restricted. Federal 1040x instructions Example 1. Federal 1040x instructions Joan paid $3,000 for tuition and $5,000 for room and board at University X. Federal 1040x instructions The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Federal 1040x instructions To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Federal 1040x instructions The terms of the scholarship state that it can be used to pay any of Joan's college expenses. Federal 1040x instructions University X applies the $2,000 scholarship against Joan's $8,000 total bill, and Joan pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Federal 1040x instructions Joan does not report any portion of the scholarship as income on her tax return. Federal 1040x instructions In figuring the amount of either education credit (American opportunity or lifetime learning), Joan must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Federal 1040x instructions The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Federal 1040x instructions Joan is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship). Federal 1040x instructions Example 2. Federal 1040x instructions The facts are the same as in Example 1, except that Joan reports her entire scholarship as income on her tax return. Federal 1040x instructions Because Joan reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Federal 1040x instructions Joan is treated as having paid $3,000 in qualified education expenses. Federal 1040x instructions Coordination with Pell grants and other scholarships. Federal 1040x instructions   In some cases, you may be able to reduce your tax liability by including scholarships in income. Federal 1040x instructions If you are claiming an education credit for a claimed dependent who received a scholarship, you may be able to reduce your tax liability if the student includes the scholarship in income. Federal 1040x instructions The scholarship must be one that may (by its terms) be applied to expenses (such as room and board) other than qualified education expenses. Federal 1040x instructions Example 1—No scholarship. Federal 1040x instructions Bill Pass, age 28 and unmarried, enrolled full-time in 2013 as a first-year student at a local college to earn a degree in law enforcement. Federal 1040x instructions This was his first year of postsecondary education. Federal 1040x instructions During 2013, he paid $5,600 for his qualified education expenses and $4,400 for his room and board for the fall 2013 semester. Federal 1040x instructions He and the college meet all the requirements for the American opportunity credit. Federal 1040x instructions Bill's AGI and his MAGI, for purposes of figuring his credit, are $30,000. Federal 1040x instructions Bill takes the standard deduction of $5,950 and personal exemption of $3,800, reducing his AGI to taxable income of $20,250. Federal 1040x instructions His income tax liability, before credits, is $2,599 and Bill claims no credits other than the American opportunity credit. Federal 1040x instructions He figures his American opportunity credit based on qualified education expenses of $4,000, which results in a credit of $2,500 and tax after credits of $99. Federal 1040x instructions Example 2—Scholarship excluded from income. Federal 1040x instructions The facts are the same as in Example 1—No scholarship, except that Bill was awarded a $5,600 scholarship. Federal 1040x instructions Under the terms of his scholarship, it may be used to pay any educational expenses, including room and board. Federal 1040x instructions If Bill excludes the scholarship from income, he will be deemed (for purposes of computing his education credit) to have used the scholarship to pay for tuition, required fees, and course materials. Federal 1040x instructions His adjusted qualified education expenses will be zero and he will not have an education credit. Federal 1040x instructions Therefore, Bill's tax after credits would be $2,599. Federal 1040x instructions Example 3—Scholarship partially included in income. Federal 1040x instructions The facts are the same as in Example 2—Scholarship excluded from income. Federal 1040x instructions If, unlike Example 2, Bill includes $4,000 of the scholarship in income, he will be deemed to have used that amount to pay for room and board. Federal 1040x instructions The remaining $1,600 of the $5,600 scholarship will reduce his qualified education expenses and his adjusted qualified education expenses will be $4,000. Federal 1040x instructions Bill's AGI will increase to $34,000, his taxable income will increase to $24,250, and his tax before credits will increase to $3,199. Federal 1040x instructions Based on his adjusted qualified education expenses of $4,000, Bill would be able to claim an American opportunity tax credit of $2,500 and his tax after credits would be $699. Federal 1040x instructions Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Federal 1040x instructions This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Federal 1040x instructions Sports, games, hobbies, and noncredit courses. Federal 1040x instructions   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Federal 1040x instructions However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Federal 1040x instructions Comprehensive or bundled fees. Federal 1040x instructions   Some eligible educational institutions combine all of their fees for an academic period into one amount. Federal 1040x instructions If you do not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed earlier, contact the institution. Federal 1040x instructions The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. Federal 1040x instructions See Figuring the Credit , later, for more information about Form 1098-T. Federal 1040x instructions Who Is an Eligible Student To claim the American opportunity credit, the student for whom you pay qualified education expenses must be an eligible student. Federal 1040x instructions This is a student who meets all of the following requirements. Federal 1040x instructions The student did not have expenses that were used to figure an American opportunity credit in any 4 earlier tax years. Federal 1040x instructions This includes any tax year(s) in which you claimed the Hope Scholarship Credit for the same student. Federal 1040x instructions The student had not completed the first 4 years of postsecondary education (generally, the freshman, sophomore, junior, and senior years of college) before 2013. Federal 1040x instructions For at least one academic period beginning in 2013, the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Federal 1040x instructions The student has not been convicted of any federal or state felony for possessing or distributing a controlled substance as of the end of 2013. Federal 1040x instructions These requirements are also shown in Figure 2-2, Who is an Eligible Student for the American Opportunity Credit , later. Federal 1040x instructions Completion of first 4 years. Federal 1040x instructions   A student has completed the first 4 years of postsecondary education if the institution at which the student is enrolled awards the student 4 years of academic credit at that institution for coursework completed by the student before 2013. Federal 1040x instructions This student generally would not be an eligible student for purposes of the American opportunity credit. Federal 1040x instructions Exception. Federal 1040x instructions   Any academic credit awarded solely on the basis of the student's performance on proficiency examinations is disregarded in determining whether the student has completed 4 years of postsecondary education. Federal 1040x instructions Enrolled at least half-time. Federal 1040x instructions   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Federal 1040x instructions   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Federal 1040x instructions However, the standard may not be lower than any of those established by the U. Federal 1040x instructions S. Federal 1040x instructions Department of Education under the Higher Education Act of 1965. Federal 1040x instructions Please click here for the text description of the image. Federal 1040x instructions Figure 2-2 Example 1. Federal 1040x instructions Mack graduated from high school in June 2012. Federal 1040x instructions In September, he enrolled in an undergraduate degree program at College U, and attended full-time for both the 2012 fall and 2013 spring semesters. Federal 1040x instructions For the 2013 fall semester, Mack was enrolled less than half-time. Federal 1040x instructions Because Mack was enrolled in an undergraduate degree program on at least a half-time basis for at least one academic period that began during 2012 and at least one academic period that began during 2013, he is an eligible student for tax years 2012 and 2013 (including the 2013 fall semester when he enrolled at College U on less than a half-time basis). Federal 1040x instructions Example 2. Federal 1040x instructions After taking classes at College V on a part-time basis for a few years, Shelly became a full-time student for the 2013 spring semester. Federal 1040x instructions College V classified Shelly as a second-semester senior (fourth year) for the 2013 spring semester and as a first-semester graduate student (fifth year) for the 2013 fall semester. Federal 1040x instructions Because College V did not classify Shelly as having completed the first 4 years of postsecondary education as of the beginning of 2013, Shelly is an eligible student for tax year 2013. Federal 1040x instructions Therefore, the qualified education expenses paid for the 2013 spring semester and the 2013 fall semester are taken into account in calculating the American opportunity credit for 2013. Federal 1040x instructions Example 3. Federal 1040x instructions During the 2012 fall semester, Larry was a high school student who took classes on a half-time basis at College X. Federal 1040x instructions Larry was not enrolled as part of a degree program at College X because College X only admits students to a degree program if they have a high school diploma or equivalent. Federal 1040x instructions Because Larry was not enrolled in a degree program at College X during 2012, Larry was not an eligible student for tax year 2012. Federal 1040x instructions Example 4. Federal 1040x instructions The facts are the same as in Example 3. Federal 1040x instructions During the 2013 spring semester, Larry again attended College X but not as part of a degree program. Federal 1040x instructions Larry graduated from high school in June 2013. Federal 1040x instructions For the 2013 fall semester, Larry enrolled as a full-time student in College X as part of a degree program, and College X awarded Larry credit for his prior coursework at College X. Federal 1040x instructions Because Larry was enrolled in a degree program at College X for the 2013 fall term on at least a half-time basis, Larry is an eligible student for all of tax year 2013. Federal 1040x instructions Therefore, the qualified education expenses paid for classes taken at College X during both the 2013 spring semester (during which Larry was not enrolled in a degree program) and the 2013 fall semester are taken into account in computing any American opportunity credit. Federal 1040x instructions Example 5. Federal 1040x instructions Dee graduated from high school in June 2012. Federal 1040x instructions In January 2013, Dee enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a travel agent. Federal 1040x instructions Dee completed the program in December 2013, and was awarded a certificate. Federal 1040x instructions In January 2014, she enrolled in a 1-year postsecondary certificate program on a full-time basis to obtain a certificate as a computer programmer. Federal 1040x instructions Dee is an eligible student for both tax years 2013 and 2014 because she meets the degree requirement, the work load requirement, and the year of study requirement for those years. Federal 1040x instructions Who Can Claim a Dependent's Expenses If there are qualified education expenses for your dependent during a tax year, either you or your dependent, but not both of you, can claim an American opportunity credit for your dependent's expenses for that year. Federal 1040x instructions For you to claim an American opportunity credit for your dependent's expenses, you must also claim an exemption for your dependent. Federal 1040x instructions You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Federal 1040x instructions IF you. Federal 1040x instructions . Federal 1040x instructions . Federal 1040x instructions THEN only. Federal 1040x instructions . Federal 1040x instructions . Federal 1040x instructions claim an exemption on  your tax return for a  dependent who is an  eligible student you can claim the American opportunity credit based on that dependent's expenses. Federal 1040x instructions The dependent cannot claim the credit. Federal 1040x instructions do not claim an exemption on your tax return for a dependent who is an eligible student (even if entitled to the exemption) the dependent can claim the American opportunity credit. Federal 1040x instructions You cannot claim the credit based on this dependent's expenses. Federal 1040x instructions Expenses paid by dependent. Federal 1040x instructions   If you claim an exemption on your tax return for an eligible student who is your dependent, treat any expenses paid (or deemed paid) by your dependent as if you had paid them. Federal 1040x instructions Include these expenses when figuring the amount of your American opportunity credit. Federal 1040x instructions    Qualified education expenses paid directly to an eligible educational institution for your dependent under a court-approved divorce decree are treated as paid by your dependent. Federal 1040x instructions Expenses paid by you. Federal 1040x instructions   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring the amount of the American opportunity credit. Federal 1040x instructions If neither you nor anyone else claims an exemption for the dependent, only the dependent can include any expenses you paid when figuring the American opportunity credit. Federal 1040x instructions Expenses paid by others. Federal 1040x instructions   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Federal 1040x instructions In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Federal 1040x instructions If you claim an exemption on your tax return for the student, you are considered to have paid the expenses. Federal 1040x instructions Example. Federal 1040x instructions In 2013, Ms. Federal 1040x instructions Allen makes a payment directly to an eligible educational institution for her grandson Todd's qualified education expenses. Federal 1040x instructions For purposes of claiming an American opportunity credit, Todd is treated as receiving the money from his grandmother and, in turn, paying his qualified education expenses himself. Federal 1040x instructions Unless an exemption for Todd is claimed on someone else's 2013 tax return, only Todd can use the payment to claim an American opportunity credit. Federal 1040x instructions If anyone, such as Todd's parents, claims an exemption for Todd on his or her 2013 tax return, whoever claims the exemption may be able to use the expenses to claim an American opportunity credit. Federal 1040x instructions If anyone else claims an exemption for Todd, Todd cannot claim an American opportunity credit. Federal 1040x instructions Tuition reduction. Federal 1040x instructions    When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Federal 1040x instructions If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Federal 1040x instructions For more information on tuition reductions, see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Federal 1040x instructions Figuring the Credit The amount of the American opportunity credit (per eligible student) is the sum of: 100% of the first $2,000 of qualified education expenses you paid for the eligible student, and 25% of the next $2,000 of qualified education expenses you paid for that student. Federal 1040x instructions The maximum amount of American opportunity credit you can claim in 2013 is $2,500 multiplied by the number of eligible students. Federal 1040x instructions You can claim the full $2,500 for each eligible student for whom you paid at least $4,000 of adjusted qualified education expenses. Federal 1040x instructions However, the credit may be reduced based on your MAGI. Federal 1040x instructions See Effect of the Amount of Your Income on the Amount of Your Credit , later. Federal 1040x instructions Example. Federal 1040x instructions Jack and Kay Ford are married and file a joint tax return. Federal 1040x instructions For 2013, they claim an exemption for their dependent daughter on their tax return. Federal 1040x instructions Their MAGI is $70,000. Federal 1040x instructions Their daughter is in her junior (third) year of studies at the local university. Federal 1040x instructions Jack and Kay paid qualified education expenses of $4,300 in 2013. Federal 1040x instructions Jack and Kay, their daughter, and the local university meet all of the requirements for the American opportunity credit. Federal 1040x instructions Jack and Kay can claim a $2,500 American opportunity credit in 2013. Federal 1040x instructions This is 100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000. Federal 1040x instructions Form 1098-T. Federal 1040x instructions   To help you figure your American opportunity credit, the student should receive Form 1098-T, Tuition Statement. Federal 1040x instructions Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Federal 1040x instructions An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Federal 1040x instructions However, the amounts in boxes 1 and 2 of Form 1098-T might be different than what you paid. Federal 1040x instructions When figuring the credit, use only the amounts you paid or are deemed to have paid in 2013 for qualified education expenses. Federal 1040x instructions   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Federal 1040x instructions    The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. Federal 1040x instructions Effect of the Amount of Your Income on the Amount of Your Credit The amount of your American opportunity credit is phased out (gradually reduced) if your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you file a joint return). Federal 1040x instructions You cannot claim an American opportunity credit if your MAGI is $90,000 or more ($180,000 or more if you file a joint return). Federal 1040x instructions Modified adjusted gross income (MAGI). Federal 1040x instructions   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return. Federal 1040x instructions MAGI when using Form 1040A. Federal 1040x instructions   If you file Form 1040A, your MAGI is the AGI on line 22 of that form. Federal 1040x instructions MAGI when using Form 1040. Federal 1040x instructions   If you file Form 1040, your MAGI is the AGI on line 38 of that form, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Federal 1040x instructions You can use Worksheet 2-1, next, to figure your MAGI. Federal 1040x instructions    Worksheet 2-1. Federal 1040x instructions MAGI for the American Opportunity Credit 1. Federal 1040x instructions Enter your adjusted gross income  (Form 1040, line 38)   1. Federal 1040x instructions   2. Federal 1040x instructions Enter your foreign earned income exclusion and/or housing exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   2. Federal 1040x instructions       3. Federal 1040x instructions Enter your foreign housing deduction (Form 2555, line 50)   3. Federal 1040x instructions       4. Federal 1040x instructions Enter the amount of income from Puerto Rico you are excluding   4. Federal 1040x instructions       5. Federal 1040x instructions Enter the amount of income from American Samoa you are excluding (Form 4563, line 15)   5. Federal 1040x instructions       6. Federal 1040x instructions Add the amounts on lines 2, 3, 4, and 5   6. Federal 1040x instructions   7. Federal 1040x instructions Add the amounts on lines 1 and 6. Federal 1040x instructions  This is your modified adjusted  gross income. Federal 1040x instructions Enter here and  on Form 8863, line 3   7. Federal 1040x instructions   Phaseout. Federal 1040x instructions   If your MAGI is within the range of incomes where the credit must be reduced, you will figure your reduced credit using lines 2-7, of Form 8863, Part I. Federal 1040x instructions The same method is shown in the following example. Federal 1040x instructions Example. Federal 1040x instructions You are filing a joint return and your MAGI is $165,000. Federal 1040x instructions In 2013, you paid $5,000 of qualified education expenses. Federal 1040x instructions You figure a tentative American opportunity credit of $2,500 (100% of the first $2,000 of qualified education expenses, plus 25% of the next $2,000 of qualified education expenses). Federal 1040x instructions Because your MAGI is within the range of incomes where the credit must be reduced, you must multiply your tentative credit ($2,500) by a fraction. Federal 1040x instructions The numerator of the fraction is $180,000 (the upper limit for those filing a joint return) minus your MAGI. Federal 1040x instructions The denominator is $20,000, the range of incomes for the phaseout ($160,000 to $180,000). Federal 1040x instructions The result is the amount of your phased out (reduced) American opportunity credit ($1,875). Federal 1040x instructions      $2,500 × $180,000 − $165,000  $20,000 = $1,875   Refundable Part of Credit Forty percent of the American opportunity credit is refundable for most taxpayers. Federal 1040x instructions However, if you were under age 24 at the end of 2013 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. Federal 1040x instructions Instead, your allowed credit (figured on Form 8863, Part II) will be used to reduce your tax as a nonrefundable credit only. Federal 1040x instructions You do not qualify for a refund if items 1 (a, b, or c), 2, and 3 below apply to you. Federal 1040x instructions You were: Under age 18 at the end of 2013, or Age 18 at the end of 2013 and your earned income (defined below) was less than one-half of your support (defined below), or Over age 18 and under age 24 at the end of 2013 and a full-time student (defined below) and your earned income (defined below) was less than one-half of your support (defined below). Federal 1040x instructions At least one of your parents was alive at the end of 2013. Federal 1040x instructions You are filing a return as single, head of household, qualifying widow(er), or married filing separately for 2013. Federal 1040x instructions Earned income. Federal 1040x instructions   Earned income includes wages, salaries, professional fees, and other payments received for personal services actually performed. Federal 1040x instructions Earned income includes the part of any scholarship or fellowship that represents payment for teaching, research, or other services performed by the student that are required as a condition for receiving the scholarship or fellowship. Federal 1040x instructions Earned income does not include that part of the compensation for personal services rendered to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. Federal 1040x instructions   If you are a sole proprietor or a partner in a trade or business in which both personal services and capital are material income-producing factors, earned income also includes a reasonable allowance for compensation for personal services, but not more than 30% of your share of the net profits from that trade or business (after subtracting the deduction for one-half of self-employment tax). Federal 1040x instructions However, if capital is not an income-producing factor and your personal services produced the business income, the 30% limit does not apply. Federal 1040x instructions Support. Federal 1040x instructions   Your support includes food, shelter, clothing, medical and dental care, education, and the like. Federal 1040x instructions Generally, the amount of the item of support will be the amount of expenses incurred by the one furnishing such item. Federal 1040x instructions If the item of support is in the form of property or lodging, measure the amount of such item of support by its fair market value. Federal 1040x instructions However, a scholarship received by you is not considered support if you are a full-time student. Federal 1040x instructions See Publication 501 for details. Federal 1040x instructions Full-time student. Federal 1040x instructions   You are a full-time student for 2013 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution (defined earlier), or took a full-time, on-farm training course given by such an institution or by a state, county, or local government agency. Federal 1040x instructions Claiming the Credit You claim the American opportunity credit by completing Form 8863 and submitting it with your Form 1040 or 1040A. Federal 1040x instructions Enter the nonrefundable part of the credit on Form 1040, line 49, or on Form 1040A, line 31. Federal 1040x instructions Enter the refundable part of the credit on Form 1040, line 66, or on Form 1040A, line 40. Federal 1040x instructions A filled-in Form 8863 is shown at the end of this publication. Federal 1040x instructions Note. Federal 1040x instructions In Appendix A. Federal 1040x instructions at the end of this publication, there is an example illustrating the use of Form 8863 when both the American opportunity credit and the lifetime learning credit are claimed on the same tax return. Federal 1040x instructions Prev  Up  Next   Home   More Online Publications
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The Federal 1040x Instructions

Federal 1040x instructions Index A Additional Medicare Tax, Step 5. Federal 1040x instructions , Line 18. Federal 1040x instructions Address change, Change of address. Federal 1040x instructions Adjustments to income Estimated tax, Adjustments to income. Federal 1040x instructions Withholding allowances, Adjustments to income (worksheet line 4). Federal 1040x instructions Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). Federal 1040x instructions AGI, AGI. Federal 1040x instructions Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. Federal 1040x instructions Annualized estimated tax worksheets, Worksheet 2-9. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. Federal 1040x instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. Federal 1040x instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. Federal 1040x instructions Credit against income tax, Backup withholding. Federal 1040x instructions C Capital gains and losses Annualized estimated tax, Tax on net capital gain. Federal 1040x instructions Estimated tax on net capital gain, Tax on net capital gain. Federal 1040x instructions Qualified dividends, Tax on qualified dividends and capital gains. Federal 1040x instructions Casualty and theft losses, Itemized deductions (worksheet line 1). Federal 1040x instructions Waiver of penalty, Waiver of Penalty Change of address, Change of address. Federal 1040x instructions Change of name, Name changed. Federal 1040x instructions Charitable contributions, Itemized deductions (worksheet line 1). Federal 1040x instructions Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). Federal 1040x instructions Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). Federal 1040x instructions Claim of right, Itemized deductions (worksheet line 1). Federal 1040x instructions Commodity credit corporation loans, Federal Payments Community property states, Community property states. Federal 1040x instructions Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). Federal 1040x instructions Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). Federal 1040x instructions Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). Federal 1040x instructions Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. Federal 1040x instructions Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). Federal 1040x instructions Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Federal 1040x instructions Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. Federal 1040x instructions Domestic help, Household workers. Federal 1040x instructions Definition, Household workers. Federal 1040x instructions Withholding, Household workers. Federal 1040x instructions E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. Federal 1040x instructions Nonaccountable plans, Nonaccountable plan. Federal 1040x instructions Reimbursements, Expense allowances. Federal 1040x instructions Employer Identification Numbers (EINs), Taxpayer identification number. Federal 1040x instructions Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. Federal 1040x instructions , Employer's error. Federal 1040x instructions Repaying withheld tax, Repaying withheld tax. Federal 1040x instructions Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Federal 1040x instructions Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). Federal 1040x instructions Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. Federal 1040x instructions Aliens, Aliens, Nonresident aliens. Federal 1040x instructions Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. Federal 1040x instructions Change of address, Change of address. Federal 1040x instructions Change of name, Name changed. Federal 1040x instructions Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. Federal 1040x instructions Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. Federal 1040x instructions , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. Federal 1040x instructions Higher income individuals, Higher income taxpayers. Federal 1040x instructions How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. Federal 1040x instructions Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. Federal 1040x instructions , Tax on net capital gain. Federal 1040x instructions No standard deduction, No standard deduction. Federal 1040x instructions Nonresident aliens, Nonresident aliens. Federal 1040x instructions Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. Federal 1040x instructions Separate returns, Separate Returns Sick pay, Estimated tax. Federal 1040x instructions Standard deduction, Standard deduction—line 2. Federal 1040x instructions , Line 7. Federal 1040x instructions Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. Federal 1040x instructions , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. Federal 1040x instructions 2014 Estimated Tax Worksheet, Worksheet 2-2. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. Federal 1040x instructions Foreign earned income, Worksheet 2-8. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. Federal 1040x instructions 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. Federal 1040x instructions 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. Federal 1040x instructions Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. Federal 1040x instructions Good for only one year, An exemption is good for only 1 year. Federal 1040x instructions Itemized deductions, Itemizing deductions or claiming exemptions or credits. Federal 1040x instructions Students, Students. Federal 1040x instructions Exemptions, Line 10. Federal 1040x instructions Dependents, Dependents. Federal 1040x instructions Expected taxable income, Exemptions—line 4. Federal 1040x instructions Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). Federal 1040x instructions Self, Self. Federal 1040x instructions Spouse, Spouse. Federal 1040x instructions Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). Federal 1040x instructions Allowances, Expense allowances. Federal 1040x instructions F Farmers Estimated tax, Special Rules, Farmers and fishermen. Federal 1040x instructions , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Federal 1040x instructions Gross income, Gross income from farming. Federal 1040x instructions Joint returns, Joint returns. Federal 1040x instructions Required annual payment, Farmers and fishermen. Federal 1040x instructions Underpayment penalty, Farmers and fishermen. Federal 1040x instructions , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Federal 1040x instructions Withholding for farmworkers, Farmworkers. Federal 1040x instructions Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. Federal 1040x instructions Farmers and fishermen, Fiscal year farmers and fishermen. Federal 1040x instructions Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. Federal 1040x instructions , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Federal 1040x instructions Gross income, Gross income from fishing. Federal 1040x instructions Joint returns, Joint returns. Federal 1040x instructions Required annual payment, Farmers and fishermen. Federal 1040x instructions Underpayment penalty, Farmers and fishermen. Federal 1040x instructions , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Federal 1040x instructions Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. Federal 1040x instructions , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. Federal 1040x instructions Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Federal 1040x instructions , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. Federal 1040x instructions Number of allowances claimed, Only one job (worksheet line B). Federal 1040x instructions Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. Federal 1040x instructions Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. Federal 1040x instructions Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. Federal 1040x instructions Form W-9, Withholding rules. Federal 1040x instructions Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. Federal 1040x instructions Fringe benefits, Taxable Fringe Benefits, More information. Federal 1040x instructions G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). Federal 1040x instructions , Form W-2G Winnings, Form W-2G Gross income, Gross income. Federal 1040x instructions Farming, Gross income from farming. Federal 1040x instructions Fishing, Gross income from fishing. Federal 1040x instructions H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). Federal 1040x instructions Withholding allowance, Head of household filing status (worksheet line E). Federal 1040x instructions Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. Federal 1040x instructions Underpayment penalty, Higher income taxpayers. Federal 1040x instructions Household workers, Household workers. Federal 1040x instructions I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Federal 1040x instructions IRS withholding calculator, IRS Withholding Calculator. Federal 1040x instructions Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). Federal 1040x instructions Estimated tax, expected taxable income, Itemized deductions—line 2. Federal 1040x instructions Exemption from withholding, Itemizing deductions or claiming exemptions or credits. Federal 1040x instructions Gambling losses, Itemized deductions (worksheet line 1). Federal 1040x instructions , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. Federal 1040x instructions Farmers and fishermen, Joint returns. Federal 1040x instructions Underpayment penalty, 2012 separate returns and 2013 joint return. Federal 1040x instructions M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. Federal 1040x instructions (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. Federal 1040x instructions Withholding allowances, Married individuals. Federal 1040x instructions Medical and dental expenses, Itemized deductions (worksheet line 1). Federal 1040x instructions Military retirement pay, Military retirees. Federal 1040x instructions , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. Federal 1040x instructions N Name change, Name changed. Federal 1040x instructions Net investment income tax, Step 5. Federal 1040x instructions , Line 18. Federal 1040x instructions NIIT, Step 5. Federal 1040x instructions , Line 18. Federal 1040x instructions Noncitizens Estimated tax, Aliens Withholding, Single. Federal 1040x instructions , Employees who are not citizens or residents. Federal 1040x instructions Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. Federal 1040x instructions Individual taxpayer identification numbers (ITINs), Taxpayer identification number. Federal 1040x instructions O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. Federal 1040x instructions Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. Federal 1040x instructions Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. Federal 1040x instructions Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). Federal 1040x instructions Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. Federal 1040x instructions Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. Federal 1040x instructions Excess, Accountable plan. Federal 1040x instructions Reporting Fringe benefits, How your employer reports your benefits. Federal 1040x instructions Gambling winnings, Information to give payer. Federal 1040x instructions Tips to employer, Reporting tips to your employer. Federal 1040x instructions Required annual payment, Required Annual Payment— Line 14c, Example. Federal 1040x instructions Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. Federal 1040x instructions Self-employment tax, Self-employment income. Federal 1040x instructions Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. Federal 1040x instructions Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. Federal 1040x instructions Single marital status, Single. Federal 1040x instructions Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. Federal 1040x instructions Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. Federal 1040x instructions Marital status, Marital Status Personal Allowances Worksheet, Spouse. Federal 1040x instructions Standard deduction, Standard deduction—line 2. Federal 1040x instructions , Line 7. Federal 1040x instructions State and local income taxes and property taxes, Itemized deductions (worksheet line 1). Federal 1040x instructions State or local deferred compensation plan payments, Periodic Payments Students, Students. Federal 1040x instructions Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Federal 1040x instructions Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. Federal 1040x instructions Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. Federal 1040x instructions Tips, Tips, More information. Federal 1040x instructions Total income, Total income. Federal 1040x instructions Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Federal 1040x instructions TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. Federal 1040x instructions Amended estimated tax, Underpayment penalty. Federal 1040x instructions Amended returns, Amended returns. Federal 1040x instructions Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. Federal 1040x instructions Capital gains (Worksheet 4-1), Worksheet 4-1. Federal 1040x instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. Federal 1040x instructions , Farmers and Fishermen, Farmers and fishermen. Federal 1040x instructions Figuring, IRS can figure the penalty for you. Federal 1040x instructions , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. Federal 1040x instructions Joint returns, 2012 separate returns and 2013 joint return. Federal 1040x instructions Lowering or eliminating, Lowering or eliminating the penalty. Federal 1040x instructions Minimum required each period, Minimum required each period. Federal 1040x instructions No penalty, No penalty. Federal 1040x instructions No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. Federal 1040x instructions , Actual withholding method. Federal 1040x instructions Penalty figured for each period, Penalty figured separately for each period. Federal 1040x instructions Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. Federal 1040x instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. Federal 1040x instructions Waiver, Waiver of Penalty When charged, When penalty is charged. Federal 1040x instructions Unemployment compensation, Unemployment Compensation, Form 1099-G. Federal 1040x instructions W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. Federal 1040x instructions , Only one job (worksheet line B). Federal 1040x instructions Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. Federal 1040x instructions Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. Federal 1040x instructions Domestic help, Household workers. Federal 1040x instructions Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. Federal 1040x instructions Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. Federal 1040x instructions Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Federal 1040x instructions , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. Federal 1040x instructions , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. Federal 1040x instructions Household workers, Household workers. Federal 1040x instructions Marital status, Marital Status Married taxpayers, Married. Federal 1040x instructions , Married individuals. Federal 1040x instructions Multiple jobs, Multiple jobs. Federal 1040x instructions Noncitizens, Single. Federal 1040x instructions , Employees who are not citizens or residents. Federal 1040x instructions Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. Federal 1040x instructions Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. Federal 1040x instructions Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. Federal 1040x instructions , Actual withholding method. Federal 1040x instructions Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Federal 1040x instructions 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. Federal 1040x instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. Federal 1040x instructions Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. Federal 1040x instructions 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. Federal 1040x instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. Federal 1040x instructions 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Federal 1040x instructions 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications