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Federal Tax Forms 1040ez

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Federal Tax Forms 1040ez

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

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The Federal Tax Forms 1040ez

Federal tax forms 1040ez 6. Federal tax forms 1040ez   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Federal tax forms 1040ez Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Federal tax forms 1040ez In determining your U. Federal tax forms 1040ez S. Federal tax forms 1040ez income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Federal tax forms 1040ez The most common dual-status tax years are the years of arrival and departure. Federal tax forms 1040ez See Dual-Status Aliens in chapter 1. Federal tax forms 1040ez If you are married and choose to be treated as a U. Federal tax forms 1040ez S. Federal tax forms 1040ez resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Federal tax forms 1040ez Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Federal tax forms 1040ez Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Federal tax forms 1040ez S. Federal tax forms 1040ez Individual Income Tax Return 1040-C U. Federal tax forms 1040ez S. Federal tax forms 1040ez Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Federal tax forms 1040ez S. Federal tax forms 1040ez Estimated Tax for Nonresident Alien Individuals 1040NR U. Federal tax forms 1040ez S. Federal tax forms 1040ez Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Federal tax forms 1040ez Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Federal tax forms 1040ez If you have not previously established a fiscal tax year, your tax year is the calendar year. Federal tax forms 1040ez A calendar year is 12 consecutive months ending on December 31. Federal tax forms 1040ez If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Federal tax forms 1040ez S. Federal tax forms 1040ez resident for any calendar year, you will be treated as a U. Federal tax forms 1040ez S. Federal tax forms 1040ez resident for any part of your fiscal year that falls within that calendar year. Federal tax forms 1040ez Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Federal tax forms 1040ez Income from sources outside the United States is taxable if you receive it while you are a resident alien. Federal tax forms 1040ez The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Federal tax forms 1040ez For the part of the year you are a nonresident alien, you are taxed on income from U. Federal tax forms 1040ez S. Federal tax forms 1040ez sources and on certain foreign source income treated as effectively connected with a U. Federal tax forms 1040ez S. Federal tax forms 1040ez trade or business. Federal tax forms 1040ez (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Federal tax forms 1040ez ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Federal tax forms 1040ez The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Federal tax forms 1040ez S. Federal tax forms 1040ez citizen after receiving it and before the end of the year. Federal tax forms 1040ez Income from U. Federal tax forms 1040ez S. Federal tax forms 1040ez sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Federal tax forms 1040ez Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Federal tax forms 1040ez In certain cases, however, treaty provisions may apply while you were a resident alien. Federal tax forms 1040ez See chapter 9 for more information. Federal tax forms 1040ez When determining what income is taxed in the United States, you must consider exemptions under U. Federal tax forms 1040ez S. Federal tax forms 1040ez tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Federal tax forms 1040ez For a further discussion of tax treaties, see chapter 9. Federal tax forms 1040ez Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Federal tax forms 1040ez 1) Standard deduction. Federal tax forms 1040ez   You cannot use the standard deduction allowed on Form 1040. Federal tax forms 1040ez However, you can itemize any allowable deductions. Federal tax forms 1040ez 2) Exemptions. Federal tax forms 1040ez   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Federal tax forms 1040ez 3) Head of household. Federal tax forms 1040ez   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Federal tax forms 1040ez 4) Joint return. Federal tax forms 1040ez   You cannot file a joint return. Federal tax forms 1040ez However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Federal tax forms 1040ez 5) Tax rates. Federal tax forms 1040ez   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Federal tax forms 1040ez S. Federal tax forms 1040ez trade or business. Federal tax forms 1040ez You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Federal tax forms 1040ez However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Federal tax forms 1040ez S. Federal tax forms 1040ez national. Federal tax forms 1040ez  See the instructions for Form 1040NR to see if you qualify. Federal tax forms 1040ez    A U. Federal tax forms 1040ez S. Federal tax forms 1040ez national is an individual who, although not a U. Federal tax forms 1040ez S. Federal tax forms 1040ez citizen, owes his or her allegiance to the United States. Federal tax forms 1040ez U. Federal tax forms 1040ez S. Federal tax forms 1040ez nationals include American Samoans and Northern Mariana Islanders who chose to become U. Federal tax forms 1040ez S. Federal tax forms 1040ez nationals instead of U. Federal tax forms 1040ez S. Federal tax forms 1040ez citizens. Federal tax forms 1040ez 6) Tax credits. Federal tax forms 1040ez   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Federal tax forms 1040ez S. Federal tax forms 1040ez citizen or resident, as discussed in chapter 1. Federal tax forms 1040ez Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Federal tax forms 1040ez Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Federal tax forms 1040ez The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Federal tax forms 1040ez You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Federal tax forms 1040ez Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Federal tax forms 1040ez S. Federal tax forms 1040ez national, or Student or business apprentice from India. Federal tax forms 1040ez For more information, see Exemptions in chapter 5. Federal tax forms 1040ez How To Figure Tax When you figure your U. Federal tax forms 1040ez S. Federal tax forms 1040ez tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Federal tax forms 1040ez Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Federal tax forms 1040ez S. Federal tax forms 1040ez citizens and residents. Federal tax forms 1040ez Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Federal tax forms 1040ez You cannot take any deductions against this income. Federal tax forms 1040ez Social security and railroad retirement benefits. Federal tax forms 1040ez   During the part of the year you are a nonresident alien, 85% of any U. Federal tax forms 1040ez S. Federal tax forms 1040ez social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Federal tax forms 1040ez (See The 30% Tax in chapter 4. Federal tax forms 1040ez )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Federal tax forms 1040ez Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Federal tax forms 1040ez If you received U. Federal tax forms 1040ez S. Federal tax forms 1040ez social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Federal tax forms 1040ez You will not receive separate statements for the benefits received during your periods of U. Federal tax forms 1040ez S. Federal tax forms 1040ez residence and nonresidence. Federal tax forms 1040ez Therefore, it is important for you to keep careful records of these amounts. Federal tax forms 1040ez You will need this information to properly complete your return and determine your tax liability. Federal tax forms 1040ez If you received railroad retirement benefits while you were a nonresident alien, the U. Federal tax forms 1040ez S. Federal tax forms 1040ez Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Federal tax forms 1040ez If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Federal tax forms 1040ez Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Federal tax forms 1040ez Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Federal tax forms 1040ez There are certain restrictions that may apply. Federal tax forms 1040ez These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Federal tax forms 1040ez Foreign tax credit. Federal tax forms 1040ez   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Federal tax forms 1040ez   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Federal tax forms 1040ez For more information, see the Instructions for Form 1116 and Publication 514. Federal tax forms 1040ez Child and dependent care credit. Federal tax forms 1040ez   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Federal tax forms 1040ez Generally, you must be able to claim an exemption for your dependent. Federal tax forms 1040ez   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Federal tax forms 1040ez   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Federal tax forms 1040ez   For more information, get Publication 503 and Form 2441. Federal tax forms 1040ez Retirement savings contributions credit. Federal tax forms 1040ez   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Federal tax forms 1040ez You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Federal tax forms 1040ez Use Form 8880 to figure the credit. Federal tax forms 1040ez For more information, see Publication 590. Federal tax forms 1040ez Child tax credit. Federal tax forms 1040ez   You may be able to take this credit if you have a qualifying child. Federal tax forms 1040ez   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Federal tax forms 1040ez Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Federal tax forms 1040ez Is a U. Federal tax forms 1040ez S. Federal tax forms 1040ez citizen, a U. Federal tax forms 1040ez S. Federal tax forms 1040ez national, or a resident alien. Federal tax forms 1040ez Did not provide over half of his or her own support for 2013. Federal tax forms 1040ez Lived with you more than half of 2013. Federal tax forms 1040ez Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Federal tax forms 1040ez Is claimed as a dependent on your return. Federal tax forms 1040ez An adopted child is always treated as your own child. Federal tax forms 1040ez An adopted child includes a child lawfully placed with you for legal adoption. Federal tax forms 1040ez   See your form instructions for additional details. Federal tax forms 1040ez Adoption credit. Federal tax forms 1040ez   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Federal tax forms 1040ez This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Federal tax forms 1040ez To claim the adoption credit, file Form 8839 with the U. Federal tax forms 1040ez S. Federal tax forms 1040ez income tax return that you file. Federal tax forms 1040ez   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Federal tax forms 1040ez S. Federal tax forms 1040ez citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Federal tax forms 1040ez Payments You can report as payments against your U. Federal tax forms 1040ez S. Federal tax forms 1040ez income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Federal tax forms 1040ez These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Federal tax forms 1040ez S. Federal tax forms 1040ez sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Federal tax forms 1040ez Forms To File The U. Federal tax forms 1040ez S. Federal tax forms 1040ez income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Federal tax forms 1040ez Resident at end of year. Federal tax forms 1040ez   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Federal tax forms 1040ez S. Federal tax forms 1040ez resident on the last day of the tax year. Federal tax forms 1040ez Write “Dual-Status Return” across the top of the return. Federal tax forms 1040ez Attach a statement to your return to show the income for the part of the year you are a nonresident. Federal tax forms 1040ez You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Federal tax forms 1040ez Nonresident at end of year. Federal tax forms 1040ez   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Federal tax forms 1040ez S. Federal tax forms 1040ez resident on the last day of the tax year. Federal tax forms 1040ez Write “Dual-Status Return” across the top of the return. Federal tax forms 1040ez Attach a statement to your return to show the income for the part of the year you are a resident. Federal tax forms 1040ez You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Federal tax forms 1040ez   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Federal tax forms 1040ez For more information, see Expatriation Tax in chapter 4. Federal tax forms 1040ez Statement. Federal tax forms 1040ez   Any statement must have your name, address, and taxpayer identification number on it. Federal tax forms 1040ez You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Federal tax forms 1040ez When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Federal tax forms 1040ez If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Federal tax forms 1040ez In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Federal tax forms 1040ez If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Federal tax forms 1040ez If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Federal tax forms 1040ez If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Federal tax forms 1040ez If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Federal tax forms 1040ez In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Federal tax forms 1040ez O. Federal tax forms 1040ez Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Federal tax forms 1040ez Prev  Up  Next   Home   More Online Publications