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Federal Income Tax Forms

Federal Income Tax Form 1040ezH R Block Home 20122010 Form 1040Income Tax Amendment Form1040x FormWhere Can I File 2009 Taxes Online For Free2010 Tax Amendment Form2011 Tax BracketsTurbo Tax 1040xOne Source Talent ChicagoForm 1040 V Payment Voucher1040ez Form Instructions1040ez 2011 FormFree Turbo Tax 2012Irs 1040x Instructions2012 Amended Tax Return FormFreetaxusa 20121040nr Ez Instructions2010 Tax Forms IrsHow To File Taxes While UnemployedI Want To File My 2012 TaxesBest Online Tax Software For Military2011 Income Tax Form2012 State Tax FormsFile 2010 Taxes Online Late TurbotaxFree Efile For State TaxesFiling An Amended ReturnH & R Block Tax Return2011 Tax Forms Instructions1040ez 2011 Tax Form1040ez Tax Form BookletHow Do I Amend My 2012 Tax Return1040ez Tax FormsNj 1040nr 2012Ohio 1040xFree State Tax EfileState Tax Forms 1040Efile ExtensionFile 2008 Taxes Online Free H&r Block1040ez

Federal Income Tax Forms

Federal income tax forms Index A Assistance (see Tax help) C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Federal income tax forms Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Employer housing, Employer Housing Credit and Exclusion Rehabilitation tax, Increase in Rehabilitation Tax Credit D Demolition costs, Demolition and Clean-up Costs Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified disaster recovery assistance, Qualified disaster recovery assistance distribution. Federal income tax forms Repayment of, Repayment of Qualified Disaster Recovery Assistance Distributions Taxation of, Taxation of Qualified Disaster Recovery Assistance Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Federal income tax forms Employee retention credit, Employee Retention Credit Employer housing credit, Employer Housing Credit and Exclusion Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Free tax services, How To Get Tax Help H Help (see Tax help) Hope credit (see Education credits) I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified disaster recovery assistance distribution, Qualified disaster recovery assistance distribution. Federal income tax forms Qualified disaster recovery assistance loss, Qualified disaster recovery assistance loss. Federal income tax forms R Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Federal income tax forms Retirement plans, IRAs and Other Retirement Plans S Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax help, How To Get Tax Help Tax return: Request for copy, Request for copy of tax return. Federal income tax forms Request for transcript, Request for transcript of tax return. Federal income tax forms Taxpayer Advocate, Contacting your Taxpayer Advocate. Federal income tax forms Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. Federal income tax forms TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Understanding Your CP19 Notice

We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits.


What you need to do

  • Review your notice and compare our changes to your tax return.
  • Complete and return the Response form.

You may want to...

  • Review this notice with your tax preparer.
  • Read about the deduction or credit in Publication 17.
  • Call us for clarification at the number listed on your notice.

Answers to Common Questions

What is the notice telling me?
Based on the information shown on your tax return, it appears you have not met the requirements for claiming one or more deductions or credits. As a result, your total tax is more than you expected.

What do I have to do?
Review the requirements for the deduction or credit we adjusted. Return the Response form indicating thereon your agreement or disagreement with the changes we made.

If you feel your tax return was correct as filed, send us the documentation listed on page 2 of the notice to verify you qualify for the exemption or credit.

If you agree with the changes we made, pay the amount due by the date requested on the notice.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 20-Feb-2014

Printable samples of this notice (PDF)


 

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Federal Income Tax Forms

Federal income tax forms Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Federal income tax forms Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Federal income tax forms Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Federal income tax forms Any forgiven tax liability owed to the IRS will not have to be paid. Federal income tax forms Any forgiven tax liability that has already been paid will be refunded. Federal income tax forms (See Refund of Taxes Paid, later. Federal income tax forms ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Federal income tax forms Then read Amount of Tax Forgiven. Federal income tax forms Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Federal income tax forms Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Federal income tax forms See Minimum Amount of Relief later under Amount of Tax Forgiven. Federal income tax forms Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Federal income tax forms Oklahoma City attack. Federal income tax forms   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Federal income tax forms Example 1. Federal income tax forms A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Federal income tax forms His income tax is forgiven for 1994 and 1995. Federal income tax forms Example 2. Federal income tax forms A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Federal income tax forms She subsequently died of her wounds in 1996. Federal income tax forms Her income tax is forgiven for 1994, 1995, and 1996. Federal income tax forms September 11 attacks and anthrax attacks. Federal income tax forms   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Federal income tax forms Example 1. Federal income tax forms A Pentagon employee died in the September 11 attack. Federal income tax forms Her income tax is forgiven for 2000 and 2001. Federal income tax forms Example 2. Federal income tax forms A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Federal income tax forms His income tax liability is forgiven for 2000, 2001, and 2002. Federal income tax forms Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Federal income tax forms On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Federal income tax forms To figure the tax to be forgiven, use the following worksheets. Federal income tax forms Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Federal income tax forms Use Worksheet B for any eligible year the decedent filed a joint return. Federal income tax forms See the illustrated Worksheet B near the end of this publication. Federal income tax forms Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Federal income tax forms Instead, complete Worksheet C and file a return for the decedent's last tax year. Federal income tax forms See Minimum Amount of Relief, later. Federal income tax forms If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Federal income tax forms In English–7 a. Federal income tax forms m. Federal income tax forms to 10 p. Federal income tax forms m. Federal income tax forms local time. Federal income tax forms In Spanish–8 a. Federal income tax forms m. Federal income tax forms to 9:30 p. Federal income tax forms m. Federal income tax forms local time. Federal income tax forms Both spouses died. Federal income tax forms   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Federal income tax forms Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Federal income tax forms If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Federal income tax forms However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Federal income tax forms The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Federal income tax forms Residents of community property states. Federal income tax forms   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Federal income tax forms Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Federal income tax forms Worksheet B. Federal income tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal income tax forms 1       2 Enter the decedent's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions. Federal income tax forms 2       3 Enter the decedent's total tax. Federal income tax forms See the instructions. Federal income tax forms 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal income tax forms See the instructions. Federal income tax forms 4       5 Subtract line 4 from line 3. Federal income tax forms 5       6 Enter the surviving spouse's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions. Federal income tax forms 6       7 Enter the surviving spouse's total tax. Federal income tax forms See the instructions. Federal income tax forms 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal income tax forms 8       9 Subtract line 8 from line 7. Federal income tax forms 9       10 Add lines 5 and 9. Federal income tax forms 10       11 Enter the total tax from the joint return. Federal income tax forms See Table 1 on page 5 for the line number for years before 2002. Federal income tax forms 11       12 Add lines 4 and 8. Federal income tax forms 12       13 Subtract line 12 from line 11. Federal income tax forms 13       14 Divide line 5 by line 10. Federal income tax forms Enter the result as a decimal. Federal income tax forms 14       15 Tax to be forgiven. Federal income tax forms Multiply line 13 by line 14 and enter the result. Federal income tax forms 15       Note. Federal income tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal income tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal income tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal income tax forms The IRS will determine the amount to be refunded. Federal income tax forms Worksheet B. Federal income tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal income tax forms 1       2 Enter the decedent's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions. Federal income tax forms 2       3 Enter the decedent's total tax. Federal income tax forms See the instructions. Federal income tax forms 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal income tax forms See the instructions. Federal income tax forms 4       5 Subtract line 4 from line 3. Federal income tax forms 5       6 Enter the surviving spouse's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions. Federal income tax forms 6       7 Enter the surviving spouse's total tax. Federal income tax forms See the instructions. Federal income tax forms 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal income tax forms 8       9 Subtract line 8 from line 7. Federal income tax forms 9       10 Add lines 5 and 9. Federal income tax forms 10       11 Enter the total tax from the joint return. Federal income tax forms See Table 1 on page 5 for the line number for years before 2002. Federal income tax forms 11       12 Add lines 4 and 8. Federal income tax forms 12       13 Subtract line 12 from line 11. Federal income tax forms 13       14 Divide line 5 by line 10. Federal income tax forms Enter the result as a decimal. Federal income tax forms 14       15 Tax to be forgiven. Federal income tax forms Multiply line 13 by line 14 and enter the result. Federal income tax forms 15       Note. Federal income tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal income tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal income tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal income tax forms The IRS will determine the amount to be refunded. Federal income tax forms Instructions for Worksheet B Table 1. Federal income tax forms Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Federal income tax forms * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Federal income tax forms ** File Form 4506 to get a transcript of the decedent's account. Federal income tax forms Table 1. Federal income tax forms Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Federal income tax forms * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Federal income tax forms ** File Form 4506 to get a transcript of the decedent's account. Federal income tax forms Lines 2 and 6. Federal income tax forms   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Federal income tax forms   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Federal income tax forms Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Federal income tax forms Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Federal income tax forms   Allocate business deductions to the owner of the business. Federal income tax forms Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Federal income tax forms Lines 3 and 7. Federal income tax forms   Figure the total tax as if a separate return had been filed. Federal income tax forms The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Federal income tax forms When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Federal income tax forms   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Federal income tax forms If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Federal income tax forms Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Federal income tax forms Line 4. Federal income tax forms   Enter the total, if any, of the following taxes. Federal income tax forms Self-employment tax. Federal income tax forms Social security and Medicare tax on tip income not reported to employer. Federal income tax forms Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Federal income tax forms Tax on excess accumulation in qualified retirement plans. Federal income tax forms Household employment taxes. Federal income tax forms Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Federal income tax forms Tax on golden parachute payments. Federal income tax forms Minimum Amount of Relief The minimum amount of relief is $10,000. Federal income tax forms If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Federal income tax forms The IRS will refund the difference as explained under Refund of Taxes Paid. Federal income tax forms Use Worksheet C to figure the additional tax payment. Federal income tax forms But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Federal income tax forms Example 1. Federal income tax forms An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Federal income tax forms The $6,400 is eligible for forgiveness. Federal income tax forms The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Federal income tax forms Example 2. Federal income tax forms A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Federal income tax forms The IRS will treat $10,000 as a tax payment for 2001. Federal income tax forms Income received after date of death. Federal income tax forms   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Federal income tax forms Examples are the final paycheck or dividends on stock owned by the decedent. Federal income tax forms However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Federal income tax forms Nonqualifying income. Federal income tax forms   The following income is not exempt from tax. Federal income tax forms The tax on it is not eligible for forgiveness. Federal income tax forms Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Federal income tax forms Amounts that would not have been payable but for an action taken after September 11, 2001. Federal income tax forms The following are examples of nonqualifying income. Federal income tax forms Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Federal income tax forms Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Federal income tax forms Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Federal income tax forms Interest on savings bonds cashed by the beneficiary of the decedent. Federal income tax forms If you are responsible for the estate of a decedent, see Publication 559. Federal income tax forms Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Federal income tax forms Instructions for lines 2–9 of Worksheet C. Federal income tax forms   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Federal income tax forms To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Federal income tax forms Or, if special requirements are met, you can use the alternative computation instead. Federal income tax forms See Alternative computation, later. Federal income tax forms   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Federal income tax forms Use Form 1041 to figure what the taxable income would be without including the exempt income. Federal income tax forms Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Federal income tax forms Alternative computation. Federal income tax forms   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Federal income tax forms You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Federal income tax forms The estate claimed an income distribution deduction on line 18 (Form 1041). Federal income tax forms Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Federal income tax forms If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Federal income tax forms If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Federal income tax forms Complete the rest of Worksheet C to determine the additional payment allowed. Federal income tax forms Worksheet C. Federal income tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Federal income tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal income tax forms 1 Minimum relief amount. Federal income tax forms Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal income tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Federal income tax forms 3       4 Add lines 2 and 3. Federal income tax forms 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Federal income tax forms (See Income received after date of death on page 5. Federal income tax forms ) 5       6 Add lines 4 and 5. Federal income tax forms 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Federal income tax forms 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Federal income tax forms 8       9 Tax on exempt income. Federal income tax forms Subtract line 8 from line 7. Federal income tax forms 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal income tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal income tax forms 10       11 Add lines 9 and 10. Federal income tax forms 11   12 Additional payment allowed. Federal income tax forms If line 11 is $10,000 or more, enter -0- and stop here. Federal income tax forms No additional amount is allowed as a tax payment. Federal income tax forms Otherwise, subtract line 11 from line 1 and enter the result. Federal income tax forms 12   Note. Federal income tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal income tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal income tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal income tax forms Write "Sec. Federal income tax forms 692(d)(2) Payment" and the amount to the right of the entry space. Federal income tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal income tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal income tax forms Write “Sec. Federal income tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal income tax forms Worksheet C. Federal income tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Federal income tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal income tax forms 1 Minimum relief amount. Federal income tax forms Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal income tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Federal income tax forms 3       4 Add lines 2 and 3. Federal income tax forms 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Federal income tax forms (See Income received after date of death on page 5. Federal income tax forms ) 5       6 Add lines 4 and 5. Federal income tax forms 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Federal income tax forms 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Federal income tax forms 8       9 Tax on exempt income. Federal income tax forms Subtract line 8 from line 7. Federal income tax forms 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal income tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal income tax forms 10       11 Add lines 9 and 10. Federal income tax forms 11   12 Additional payment allowed. Federal income tax forms If line 11 is $10,000 or more, enter -0- and stop here. Federal income tax forms No additional amount is allowed as a tax payment. Federal income tax forms Otherwise, subtract line 11 from line 1 and enter the result. Federal income tax forms 12   Note. Federal income tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal income tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal income tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal income tax forms Write "Sec. Federal income tax forms 692(d)(2) Payment" and the amount to the right of the entry space. Federal income tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal income tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal income tax forms Write “Sec. Federal income tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal income tax forms Worksheet D. Federal income tax forms Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Federal income tax forms (See Income received after date of death on page 5. Federal income tax forms ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Federal income tax forms 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Federal income tax forms 5   6 Estate's tax on exempt income. Federal income tax forms Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Federal income tax forms Figure the total tax that would have been payable by all beneficiaries. Federal income tax forms Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Federal income tax forms Add the amounts by which each beneficiary's income tax is increased. Federal income tax forms 7   8 Add lines 6 and 7. Federal income tax forms Enter this amount on line 9 of Worksheet C. Federal income tax forms 8   Worksheet D. Federal income tax forms Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Federal income tax forms (See Income received after date of death on page 5. Federal income tax forms ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Federal income tax forms 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Federal income tax forms 5   6 Estate's tax on exempt income. Federal income tax forms Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Federal income tax forms Figure the total tax that would have been payable by all beneficiaries. Federal income tax forms Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Federal income tax forms Add the amounts by which each beneficiary's income tax is increased. Federal income tax forms 7   8 Add lines 6 and 7. Federal income tax forms Enter this amount on line 9 of Worksheet C. Federal income tax forms 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Federal income tax forms Income tax liabilities that have been paid. Federal income tax forms Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Federal income tax forms See Minimum Amount of Relief, earlier. Federal income tax forms Example 1. Federal income tax forms A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Federal income tax forms The total, $14,000, is eligible for tax forgiveness. Federal income tax forms However, he paid only $13,000 of that amount. Federal income tax forms The IRS will refund the $13,000 paid. Federal income tax forms Example 2. Federal income tax forms A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Federal income tax forms The child qualifies for the minimum relief of $10,000. Federal income tax forms The $10,000 is treated as a tax payment for 2001 and will be refunded. Federal income tax forms Period for filing a claim for credit or refund. Federal income tax forms   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Federal income tax forms For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Federal income tax forms To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Federal income tax forms Extension of time for victims of Oklahoma City attack. Federal income tax forms   The period described above has been extended for victims of the Oklahoma City attack. Federal income tax forms Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Federal income tax forms How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Federal income tax forms Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Federal income tax forms Return required but not yet filed. Federal income tax forms   File Form 1040 if the decedent was a U. Federal income tax forms S. Federal income tax forms citizen or resident. Federal income tax forms File Form 1040NR if the decedent was a nonresident alien. Federal income tax forms A nonresident alien is someone who is not a U. Federal income tax forms S. Federal income tax forms citizen or resident. Federal income tax forms Return required and already filed. Federal income tax forms   File a separate Form 1040X for each year you are claiming tax relief. Federal income tax forms Return not required and not filed. Federal income tax forms   File Form 1040 only for the year of death if the decedent was a U. Federal income tax forms S. Federal income tax forms citizen or resident. Federal income tax forms File Form 1040NR if the decedent was a nonresident alien. Federal income tax forms Return not required but already filed. Federal income tax forms   File Form 1040X only for the year of death. Federal income tax forms How to complete the returns. Federal income tax forms   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Federal income tax forms Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Federal income tax forms If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Federal income tax forms If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Federal income tax forms Also, please write one of the following across the top of page 1 of each return. Federal income tax forms KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Federal income tax forms ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Federal income tax forms If you need a copy, use Form 4506. Federal income tax forms The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Federal income tax forms Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Federal income tax forms Send Form 4506 to the address shown in the form instructions. Federal income tax forms Taxpayer identification number. Federal income tax forms   A taxpayer identification number must be furnished on the decedent's returns. Federal income tax forms This is usually the decedent's social security number (SSN). Federal income tax forms However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Federal income tax forms If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Federal income tax forms S. Federal income tax forms income tax return for any tax year, do not apply for an ITIN. Federal income tax forms You may claim a refund by filing Form 1040NR without an SSN or ITIN. Federal income tax forms Necessary Documents Please attach the following documents to the return or amended return. Federal income tax forms Proof of death. Federal income tax forms   Attach a copy of the death certificate. Federal income tax forms If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Federal income tax forms Form 1310. Federal income tax forms   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Federal income tax forms You are a surviving spouse filing an original or amended joint return with the decedent. Federal income tax forms You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Federal income tax forms A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Federal income tax forms A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Federal income tax forms      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Federal income tax forms Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Federal income tax forms Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Federal income tax forms Use one of the addresses shown below. Federal income tax forms Where you file the returns or claims depends on whether you use the U. Federal income tax forms S. Federal income tax forms Postal Service or a private delivery service. Federal income tax forms Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Federal income tax forms U. Federal income tax forms S. Federal income tax forms Postal Service. Federal income tax forms   If you use the U. Federal income tax forms S. Federal income tax forms Postal Service, file these returns and claims at the following address. Federal income tax forms Internal Revenue Service P. Federal income tax forms O. Federal income tax forms Box 4053 Woburn, MA 01888 Private delivery service. Federal income tax forms   Private delivery services cannot deliver items to P. Federal income tax forms O. Federal income tax forms boxes. Federal income tax forms If you use a private delivery service, file these returns and claims at the following address. Federal income tax forms Internal Revenue Service Stop 661 310 Lowell St. Federal income tax forms Andover, MA 01810 Designated private delivery services. Federal income tax forms   You can use the following private delivery services to file these returns and claims. Federal income tax forms Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Federal income tax forms DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Federal income tax forms Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Federal income tax forms United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Federal income tax forms M. Federal income tax forms , UPS Worldwide Express Plus, and UPS Worldwide Express. Federal income tax forms The private delivery service can tell you how to get written proof of the mailing date. Federal income tax forms Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Federal income tax forms September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Federal income tax forms Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Federal income tax forms These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Federal income tax forms No withholding applies to these payments. Federal income tax forms Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Federal income tax forms Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Federal income tax forms Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Federal income tax forms (A personal residence can be a rented residence or one you own. Federal income tax forms ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Federal income tax forms Qualified disaster relief payments also include the following. Federal income tax forms Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Federal income tax forms Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Federal income tax forms Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Federal income tax forms Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Federal income tax forms Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Federal income tax forms Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Federal income tax forms However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Federal income tax forms If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Federal income tax forms For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Federal income tax forms If that period has expired, you are granted an extension. Federal income tax forms You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Federal income tax forms On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Federal income tax forms 102(b)(2). Federal income tax forms ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Federal income tax forms The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Federal income tax forms Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Federal income tax forms Bureau of Justice Assistance payments. Federal income tax forms   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Federal income tax forms Government plan annuity. Federal income tax forms   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Federal income tax forms This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Federal income tax forms For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Federal income tax forms More information. Federal income tax forms   For more information, see Publication 559. Federal income tax forms Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Federal income tax forms The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Federal income tax forms If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Federal income tax forms Affected taxpayers. Federal income tax forms   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Federal income tax forms Any individual whose main home is located in a covered area (defined later). Federal income tax forms Any business entity or sole proprietor whose principal place of business is located in a covered area. Federal income tax forms Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Federal income tax forms The main home or principal place of business does not have to be located in the covered area. Federal income tax forms Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Federal income tax forms Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Federal income tax forms The spouse on a joint return with a taxpayer who is eligible for postponements. Federal income tax forms Any other person determined by the IRS to be affected by a terrorist attack. Federal income tax forms Covered area. Federal income tax forms   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Federal income tax forms Abatement of interest. Federal income tax forms   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Federal income tax forms Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Federal income tax forms You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Federal income tax forms The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Federal income tax forms The due date (with extensions) for the 2000 return. Federal income tax forms For more information about disaster area losses, see Publication 547. Federal income tax forms Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Federal income tax forms The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Federal income tax forms The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Federal income tax forms These credits may reduce or eliminate the estate tax due. Federal income tax forms A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Federal income tax forms Recovery from the September 11th Victim Compensation Fund. Federal income tax forms   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Federal income tax forms However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Federal income tax forms Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Federal income tax forms Which estates must file a return. Federal income tax forms   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Federal income tax forms S. Federal income tax forms citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Federal income tax forms Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Federal income tax forms Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Federal income tax forms S. Federal income tax forms Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Federal income tax forms Where to file. Federal income tax forms   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Federal income tax forms Internal Revenue Service E & G Department/Stop 824T 201 W. Federal income tax forms Rivercenter Blvd. Federal income tax forms Covington, KY 41011 More information. Federal income tax forms   For more information on the federal estate tax, see the instructions for Form 706. Federal income tax forms Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Federal income tax forms The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Federal income tax forms However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Federal income tax forms For information about these requirements, see Internal Revenue Code section 5891. Federal income tax forms Worksheet B Illustrated. Federal income tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal income tax forms 1 2000 2001   2 Enter the decedent's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions. Federal income tax forms 2 $17,259 $14,295   3 Enter the decedent's total tax. Federal income tax forms See the instructions. Federal income tax forms 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal income tax forms See the instructions. Federal income tax forms 4 3,532 3,109   5 Subtract line 4 from line 3. Federal income tax forms 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions for line 2. Federal income tax forms 6 29,025 29,850   7 Enter the surviving spouse's total tax. Federal income tax forms See the instructions. Federal income tax forms 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal income tax forms 8 0 0   9 Subtract line 8 from line 7. Federal income tax forms 9 5,277 5,391   10 Add lines 5 and 9. Federal income tax forms 10 7,868 7,532   11 Enter the total tax from the joint return. Federal income tax forms See Table 1 on page 5 for the line number for years before 2002. Federal income tax forms 11 10,789 9,728   12 Add lines 4 and 8. Federal income tax forms 12 3,532 3,109   13 Subtract line 12 from line 11. Federal income tax forms 13 7,257 6,619   14 Divide line 5 by line 10. Federal income tax forms Enter the result as a decimal. Federal income tax forms 14 . Federal income tax forms 329 . Federal income tax forms 284   15 Tax to be forgiven. Federal income tax forms Multiply line 13 by line 14 and enter the result. Federal income tax forms 15 $2,388 $1,880   Note. Federal income tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal income tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal income tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal income tax forms The IRS will determine the amount to be refunded. Federal income tax forms Worksheet B Illustrated. Federal income tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal income tax forms 1 2000 2001   2 Enter the decedent's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions. Federal income tax forms 2 $17,259 $14,295   3 Enter the decedent's total tax. Federal income tax forms See the instructions. Federal income tax forms 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal income tax forms See the instructions. Federal income tax forms 4 3,532 3,109   5 Subtract line 4 from line 3. Federal income tax forms 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions for line 2. Federal income tax forms 6 29,025 29,850   7 Enter the surviving spouse's total tax. Federal income tax forms See the instructions. Federal income tax forms 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal income tax forms 8 0 0   9 Subtract line 8 from line 7. Federal income tax forms 9 5,277 5,391   10 Add lines 5 and 9. Federal income tax forms 10 7,868 7,532   11 Enter the total tax from the joint return. Federal income tax forms See Table 1 on page 5 for the line number for years before 2002. Federal income tax forms 11 10,789 9,728   12 Add lines 4 and 8. Federal income tax forms 12 3,532 3,109   13 Subtract line 12 from line 11. Federal income tax forms 13 7,257 6,619   14 Divide line 5 by line 10. Federal income tax forms Enter the result as a decimal. Federal income tax forms 14 . Federal income tax forms 329 . Federal income tax forms 284   15 Tax to be forgiven. Federal income tax forms Multiply line 13 by line 14 and enter the result. Federal income tax forms 15 $2,388 $1,880   Note. Federal income tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal income tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal income tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal income tax forms The IRS will determine the amount to be refunded. Federal income tax forms Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Federal income tax forms They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Federal income tax forms The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Federal income tax forms After the husband died, his estate received income of $4,000. Federal income tax forms Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Federal income tax forms This net profit is exempt from income tax as explained earlier under Income received after date of death. Federal income tax forms The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Federal income tax forms To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Federal income tax forms She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Federal income tax forms To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Federal income tax forms To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Federal income tax forms   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Federal income tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Federal income tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal income tax forms 1 Minimum relief amount. Federal income tax forms Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal income tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Federal income tax forms 3 0     4 Add lines 2 and 3. Federal income tax forms 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Federal income tax forms (See Income received after date of death on page 5. Federal income tax forms ) 5 1,000     6 Add lines 4 and 5. Federal income tax forms 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Federal income tax forms 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Federal income tax forms 8 435     9 Tax on exempt income. Federal income tax forms Subtract line 8 from line 7. Federal income tax forms 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal income tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal income tax forms 10 4,268     11 Add lines 9 and 10. Federal income tax forms 11 $4,543 12 Additional payment allowed. Federal income tax forms If line 11 is $10,000 or more, enter -0- and stop here. Federal income tax forms No additional amount is allowed as a tax payment. Federal income tax forms Otherwise, subtract line 11 from line 1 and enter the result. Federal income tax forms 12 $5,457 Note. Federal income tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal income tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal income tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal income tax forms Write "Sec. Federal income tax forms 692(d)(2) Payment" and the amount to the right of the entry space. Federal income tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal income tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal income tax forms Write “Sec. Federal income tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal income tax forms Worksheet C Illustrated. Federal income tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Federal income tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal income tax forms 1 Minimum relief amount. Federal income tax forms Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal income tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Federal income tax forms 3 0     4 Add lines 2 and 3. Federal income tax forms 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Federal income tax forms (See Income received after date of death on page 5. Federal income tax forms ) 5 1,000     6 Add lines 4 and 5. Federal income tax forms 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Federal income tax forms 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Federal income tax forms 8 435     9 Tax on exempt income. Federal income tax forms Subtract line 8 from line 7. Federal income tax forms 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal income tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal income tax forms 10 4,268     11 Add lines 9 and 10. Federal income tax forms 11 $4,543 12 Additional payment allowed. Federal income tax forms If line 11 is $10,000 or more, enter -0- and stop here. Federal income tax forms No additional amount is allowed as a tax payment. Federal income tax forms Otherwise, subtract line 11 from line 1 and enter the result. Federal income tax forms 12 $5,457 Note. Federal income tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal income tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal income tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal income tax forms Write "Sec. Federal income tax forms 692(d)(2) Payment" and the amount to the right of the entry space. Federal income tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal income tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal income tax forms Write “Sec. Federal income tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal income tax forms Additional Worksheets The following additional worksheets are provided for your convenience. Federal income tax forms Worksheet A. Federal income tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Federal income tax forms 1       2 Enter the total tax from the decedent's income tax return. Federal income tax forms See Table 1 on page 5 for the line number for years before 2002. Federal income tax forms 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Federal income tax forms (These taxes are not eligible for forgiveness. Federal income tax forms )           a Self-employment tax. Federal income tax forms 3a         b Social security and Medicare tax on tip income not reported to employer. Federal income tax forms 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Federal income tax forms 3c         d Tax on excess accumulation in qualified retirement plans. Federal income tax forms 3d         e Household employment taxes. Federal income tax forms 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Federal income tax forms 3f         g Tax on golden parachute payments. Federal income tax forms 3g       4 Add lines 3a through 3g. Federal income tax forms 4       5 Tax to be forgiven. Federal income tax forms Subtract line 4 from line 2. Federal income tax forms 5       Note. Federal income tax forms If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Federal income tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal income tax forms If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Federal income tax forms The IRS will determine the amount to be refunded. Federal income tax forms Worksheet A. Federal income tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Federal income tax forms 1       2 Enter the total tax from the decedent's income tax return. Federal income tax forms See Table 1 on page 5 for the line number for years before 2002. Federal income tax forms 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Federal income tax forms (These taxes are not eligible for forgiveness. Federal income tax forms )           a Self-employment tax. Federal income tax forms 3a         b Social security and Medicare tax on tip income not reported to employer. Federal income tax forms 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Federal income tax forms 3c         d Tax on excess accumulation in qualified retirement plans. Federal income tax forms 3d         e Household employment taxes. Federal income tax forms 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Federal income tax forms 3f         g Tax on golden parachute payments. Federal income tax forms 3g       4 Add lines 3a through 3g. Federal income tax forms 4       5 Tax to be forgiven. Federal income tax forms Subtract line 4 from line 2. Federal income tax forms 5       Note. Federal income tax forms If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Federal income tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal income tax forms If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Federal income tax forms The IRS will determine the amount to be refunded. Federal income tax forms Worksheet B. Federal income tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal income tax forms 1       2 Enter the decedent's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions. Federal income tax forms 2       3 Enter the decedent's total tax. Federal income tax forms See the instructions. Federal income tax forms 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal income tax forms See the instructions. Federal income tax forms 4       5 Subtract line 4 from line 3. Federal income tax forms 5       6 Enter the surviving spouse's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions. Federal income tax forms 6       7 Enter the surviving spouse's total tax. Federal income tax forms See the instructions. Federal income tax forms 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal income tax forms 8       9 Subtract line 8 from line 7. Federal income tax forms 9       10 Add lines 5 and 9. Federal income tax forms 10       11 Enter the total tax from the joint return. Federal income tax forms See Table 1 on page 5 for the line number for years before 2002. Federal income tax forms 11       12 Add lines 4 and 8. Federal income tax forms 12       13 Subtract line 12 from line 11. Federal income tax forms 13       14 Divide line 5 by line 10. Federal income tax forms Enter the result as a decimal. Federal income tax forms 14       15 Tax to be forgiven. Federal income tax forms Multiply line 13 by line 14 and enter the result. Federal income tax forms 15       Note. Federal income tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal income tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal income tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal income tax forms The IRS will determine the amount to be refunded. Federal income tax forms Worksheet B. Federal income tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal income tax forms 1       2 Enter the decedent's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions. Federal income tax forms 2       3 Enter the decedent's total tax. Federal income tax forms See the instructions. Federal income tax forms 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal income tax forms See the instructions. Federal income tax forms 4       5 Subtract line 4 from line 3. Federal income tax forms 5       6 Enter the surviving spouse's taxable income. Federal income tax forms Figure taxable income as if a separate return had been filed. Federal income tax forms See the instructions. Federal income tax forms 6       7 Enter the surviving spouse's total tax. Federal income tax forms See the instructions. Federal income tax forms 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal income tax forms 8       9 Subtract line 8 from line 7. Federal income tax forms 9       10 Add lines 5 and 9. Federal income tax forms 10       11 Enter the total tax from the joint return. Federal income tax forms See Table 1 on page 5 for the line number for years before 2002. Federal income tax forms 11       12 Add lines 4 and 8. Federal income tax forms 12       13 Subtract line 12 from line 11. Federal income tax forms 13       14 Divide line 5 by line 10. Federal income tax forms Enter the result as a decimal. Federal income tax forms 14       15 Tax to be forgiven. Federal income tax forms Multiply line 13 by line 14 and enter the result. Federal income tax forms 15       Note. Federal income tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal income tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal income tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal income tax forms The IRS will determine the amount to be refunded. Federal income tax forms Worksheet C. Federal income tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Federal income tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal income tax forms 1 Minimum tax forgiveness. Federal income tax forms Note. Federal income tax forms Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal income tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Federal income tax forms 3       4 Add lines 2 and 3. Federal income tax forms 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Federal income tax forms (See Income received after date of death on page 5. Federal income tax forms ) 5       6 Add lines 4 and 5. Federal income tax forms 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Federal income tax forms 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Federal income tax forms 8       9 Tax on exempt income. Federal income tax forms Subtract line 8 from line 7. Federal income tax forms 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal income tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal income tax forms 10       11 Add lines 9 and 10. Federal income tax forms 11   12 Additional payment allowed. Federal income tax forms If line 11 is $10,000 or more, enter -0- and stop here. Federal income tax forms No additional amount is allowed as a tax payment. Federal income tax forms Otherwise, subtract line 11 from line 1 and enter the result. Federal income tax forms 12   Note. Federal income tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal income tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal income tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal income tax forms Write "Sec. Federal income tax forms 692(d)(2) Payment" and the amount to the right of the entry space. Federal income tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal income tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal income tax forms Write “Sec. Federal income tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal income tax forms Worksheet C. Federal income tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Federal income tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal income tax forms 1 Minimum tax forgiveness. Federal income tax forms Note. Federal income tax forms Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal income tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Federal income tax forms 3       4 Add lines 2 and 3. Federal income tax forms 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Federal income tax forms (See Income received after date of death on page 5. Federal income tax forms ) 5       6 Add lines 4 and 5. Federal income tax forms 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Federal income tax forms 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Federal income tax forms 8       9 Tax on exempt income. Federal income tax forms Subtract line 8 from line 7. Federal income tax forms 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal income tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal income tax forms 10       11 Add lines 9 and 10. Federal income tax forms 11   12 Additional payment allowed. Federal income tax forms If line 11 is $10,000 or more, enter -0- and stop here. Federal income tax forms No additional amount is allowed as a tax payment. Federal income tax forms Otherwise, subtract line 11 from line 1 and enter the result. Federal income tax forms 12   Note. Federal income tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal income tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal income tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal income tax forms Write "Sec. Federal income tax forms 692(d)(2) Payment" and the amount to the right of the entry space. Federal income tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal income tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal income tax forms Write “Sec. Federal income tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal income tax forms How To Get Tax Help Special IRS assistance. Federal income tax forms   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Federal income tax forms We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Federal income tax forms Call 1–866–562–5227 Monday through Friday In English–7 a. Federal income tax forms m. Federal income tax forms to 10 p. Federal income tax forms m. Federal income tax forms local time In Spanish–8 a. Federal income tax forms m. Federal income tax forms to 9:30 p. Federal income tax forms m. Federal income tax forms local time   The IRS web site at www. Federal income tax forms irs. Federal income tax forms gov has notices and other tax relief information. Federal income tax forms Check it periodically for any new guidance or to see if Congress has enacted new legislation. Federal income tax forms   Business taxpayers affected by the attacks can e-mail their questions to corp. Federal income tax forms disaster. Federal income tax forms relief@irs. Federal income tax forms gov. Federal income tax forms   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Federal income tax forms fema. Federal income tax forms gov. Federal income tax forms Other help from the IRS. Federal income tax forms   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Federal income tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. Federal income tax forms Contacting your Taxpayer Advocate. Federal income tax forms   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Federal income tax forms   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Federal income tax forms While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Federal income tax forms   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Federal income tax forms Call the IRS at 1–800–829–1040. Federal income tax forms Call, write, or fax the Taxpayer Advocate office in your area. Federal income tax forms Call 1–800–829–4059 if you are a TTY/TDD user. Federal income tax forms   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Federal income tax forms Free tax services. Federal income tax forms   To find out what services are available, get Publication 910, Guide to Free Tax Services. Federal income tax forms It contains a list of free tax publications and an index of tax topics. Federal income tax forms It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Federal income tax forms Personal computer. Federal income tax forms With your personal computer and modem, you can access the IRS on the Internet at www. Federal income tax forms irs. Federal income tax forms gov. Federal income tax forms While visiting our web site, you can: Find answers to questions you may have. Federal income tax forms Download forms and publications or search for forms and pub