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Federal Tax Return 1040ez

Free State Tax Forms OnlineIrs Form 2011How To File 2012 Taxes OnlineIrs Tax Tables 1040ezFile Prior Year Taxes OnlineH&rblock TaxesIrs Tax Form 1040ez2010 Form 1040aInformation About Tax Returns For Students1040x ReturnOnline Tax Filing 1040nrEfile H&r BlockIrs 1040x 2012Income Tax Preparation SeniorsHow To File Military TaxesTaxact 2011 Returning UserWhere Can You File State Taxes For FreeTax Forms For 2010Print Free 2010 1040ez Tax FormFile State Income Tax OnlineIrs 2012 Tax Forms 1040Form 1040 EzMyfreetaxes Com SandiegoFree Tax Filing For Federal And StateIrsgov ComE File State Tax FreeIrs Tax TablesTax Act 2008File Free State Tax Return OnlineState Tax Return Only1040 Tax Forms 2011How Do I File A 1040xAmendedWheres My Amended ReturnAmending Your Tax ReturnFile 2011 Tax Return Late1040ez InstructionsFile Form 1040x FreeIrs State Tax Forms 2013Mailing Address 1040ez

Federal Tax Return 1040ez

Federal tax return 1040ez Publication 929 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Federal tax return 1040ez Tax questions. Federal tax return 1040ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to www. Federal tax return 1040ez irs. Federal tax return 1040ez gov/pub929. Federal tax return 1040ez Reminders Social security number (SSN). Federal tax return 1040ez  Dependents who are required to file a tax return must have an SSN. Federal tax return 1040ez To apply for an SSN, file Form SS-5 with the Social Security Administration. Federal tax return 1040ez You can go to the website www. Federal tax return 1040ez socialsecurity. Federal tax return 1040ez gov for more information. Federal tax return 1040ez Individual taxpayer identification number (ITIN). Federal tax return 1040ez  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. Federal tax return 1040ez To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Federal tax return 1040ez It takes 6-10 weeks to get an ITIN. Federal tax return 1040ez The ITIN is entered wherever an SSN is requested on a tax return. Federal tax return 1040ez If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. Federal tax return 1040ez See the Form W-7 instructions for more information. Federal tax return 1040ez An ITIN is for tax use only. Federal tax return 1040ez It does not entitle you to social security benefits or change your employment or immigration status under U. Federal tax return 1040ez S. Federal tax return 1040ez law. Federal tax return 1040ez Effective January 1, 2013, ITINs will expire after 5 years. Federal tax return 1040ez Taxpayers who still need an ITIN after the end of the expiration period must reapply for a number. Federal tax return 1040ez Photographs of missing children. Federal tax return 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal tax return 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax return 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Federal tax return 1040ez Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. Federal tax return 1040ez  Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). Federal tax return 1040ez Definitions. Federal tax return 1040ez   Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication. Federal tax return 1040ez Comments and suggestions. Federal tax return 1040ez   We welcome your comments about this publication and your suggestions for future editions. Federal tax return 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal tax return 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax return 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax return 1040ez   You can send your comments from www. Federal tax return 1040ez irs. Federal tax return 1040ez gov/formspubs/. Federal tax return 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. Federal tax return 1040ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal tax return 1040ez Ordering forms and publications. Federal tax return 1040ez   Visit www. Federal tax return 1040ez irs. Federal tax return 1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Federal tax return 1040ez Internal Revenue Service 1201 N. Federal tax return 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal tax return 1040ez   If you have a tax question, check the information available on IRS. Federal tax return 1040ez gov or call 1-800-829-1040. Federal tax return 1040ez We cannot answer tax questions sent to either of the above addresses. Federal tax return 1040ez Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Allowance Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Federal tax return 1040ez Prev  Up  Next   Home   More Online Publications
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Tax Information for Members of the U.S. Armed Forces

For federal tax purposes, the U.S. Armed Forces includes officers and enlisted personnel in all regular and reserve units controlled by the Secretaries of Defense, the Army, Navy and Air Force. The Coast Guard is also included, but not the U.S. Merchant Marine or the American Red Cross. However, these and other support personnel may qualify for certain tax deadline extensions because of their service in a combat zone.

IRS YouTube Video
Combat Pay:
English | Spanish
Military Tax Tips: English | Spanish | ASL


Consumer Alert

June 2012

Taxpayers should be on the lookout for a new, email-based phishing scam now circulating that targets Department of Defense military members, retirees and civilian employees. The email appears to come from Defense Finance and Accounting Services and displays a .mil email address. The email states that those receiving disability compensation from the Department of Veterans Affairs (VA) may be able to obtain additional funds from the IRS. Email recipients are then asked to send various VA and IRS documents containing their personal and financial information, such as copies of VA award letters or their income tax returns, to an address in Florida.

The information on these documents is then used by the scammers to commit identity theft. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards or apply for new loans, credit cards, services or benefits in the victim’s name.

For more information on phishing scams, please see Suspicious e-Mails and Identity Theft.


Tax Laws Affecting the Military

These tax laws provide some special benefits for active members of the U.S. Armed Forces, including those serving in combat zones.


Combat Zones


Publications

  • Publication 3, Armed Forces' Tax Guide, addresses a wide range of issues that may affect members of the military:
    • Online — browse the publication to find specific information;
    • Portable Document Format (PDF) — download a copy to read later or print select pages;
    • Hardcopy — order a paper copy by calling 1-800-829-3676. 


News Releases (IR) and Fact Sheets (FS) 

  • IR-2010-47 — Haiti Relief Workers Qualify for Combat Zone Extension; Military Personnel and Designated Civilians Have at Least 180 Days to File and Pay
  • IR-2007-46 — Free Online Tax Filing Available to Many Military Members
  • IR-2006-152 — Active Duty Reservists Get Relief on Retirement Plan Payments; Refunds of 10-Percent Tax Available Back to 2001, New Law Says
  • IR-2006-129 — New Law Expands IRA Options for Military; Many Can Still Contribute for 2004 and 2005
  • IR-2003-132 — IRS Helps Military Personnel Get New Law's Tax Breaks
  • IR-2003-63 — New Tax Scam Targets Families of Armed Forces Members
  • IR-2003-43 — Tax Assistance for Military Families; IRS.gov Page for Armed Forces
  • FS-2003-11 — Information for Taxpayers Serving in the Armed Forces
  • IR-2002-18 — Tax Relief for Troops in the Afghanistan Combat Zone.


Legal Guidance

  • Revenue Ruling 2009-11 — Differential Wage Payments to Active Duty Members of the Uniformed Services
  • Notice 2003-21 — Tax Relief for Those Involved in Operation Iraqi Freedom.
  • Notice 2002-17 — Tax Relief for Those Involved in Operation Enduring Freedom.


Related Items:

Page Last Reviewed or Updated: 04-Sep-2013

The Federal Tax Return 1040ez

Federal tax return 1040ez 3. Federal tax return 1040ez   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Federal tax return 1040ez Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction 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 return 1040ez Also take credit for the estimated tax you paid for 2013. Federal tax return 1040ez These credits are subtracted from your total tax. Federal tax return 1040ez Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Federal tax return 1040ez If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Federal tax return 1040ez Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Federal tax return 1040ez Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Federal tax return 1040ez Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Federal tax return 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 return 1040ez You should receive a separate Form W-2 from each employer you worked for. Federal tax return 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 return 1040ez However, your employer must provide or send it to you by January 31, 2014. Federal tax return 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 return 1040ez If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Federal tax return 1040ez If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Federal tax return 1040ez The phone number for the IRS is listed in chapter 5. Federal tax return 1040ez You will be asked for the following information. Federal tax return 1040ez Your name, address, city and state, zip code, and social security number. Federal tax return 1040ez Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Federal tax return 1040ez An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Federal tax return 1040ez The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Federal tax return 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 return 1040ez Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Federal tax return 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 return 1040ez Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Federal tax return 1040ez If you file a paper tax return, attach Copy B of Form W-2 to your return. Federal tax return 1040ez Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Federal tax return 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 return 1040ez Report the amounts you won on line 21 of Form 1040. Federal tax return 1040ez Take credit for the tax withheld on line 62 of Form 1040. Federal tax return 1040ez If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Federal tax return 1040ez Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Federal tax return 1040ez However, you cannot deduct more than the gambling winnings you report on Form 1040. Federal tax return 1040ez File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Federal tax return 1040ez The 1099 Series Most forms in the 1099 series are not filed with your return. Federal tax return 1040ez In general, these forms should be furnished to you by January 31, 2014. Federal tax return 1040ez Unless instructed to file any of these forms with your return, keep them for your records. Federal tax return 1040ez There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; 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 (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Federal tax return 1040ez ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Federal tax return 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 return 1040ez See the instructions to these forms for details. Federal tax return 1040ez Reporting your withholding. Federal tax return 1040ez   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Federal tax return 1040ez Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Federal tax return 1040ez Form 1099-R. Federal tax return 1040ez   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Federal tax return 1040ez Do not attach any other Form 1099. Federal tax return 1040ez Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Federal tax return 1040ez Call the telephone number or write to the address given for the payer on the form. Federal tax return 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 return 1040ez A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Federal tax return 1040ez In certain situations, you will receive two forms in place of the original incorrect form. Federal tax return 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 return 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 return 1040ez This form will have an “X” in the “CORRECTED” box at the top of the form. Federal tax return 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 return 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, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Federal tax return 1040ez S. Federal tax return 1040ez Individual Income Tax Return. Federal tax return 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 return 1040ez Do not include any amount withheld from your spouse's income. Federal tax return 1040ez However, different rules may apply if you live in a community property state. Federal tax return 1040ez Community property states. Federal tax return 1040ez   The following are community property states. Federal tax return 1040ez Arizona. Federal tax return 1040ez California. Federal tax return 1040ez Idaho. Federal tax return 1040ez Louisiana. Federal tax return 1040ez Nevada. Federal tax return 1040ez New Mexico. Federal tax return 1040ez Texas. Federal tax return 1040ez Washington. Federal tax return 1040ez Wisconsin. Federal tax return 1040ez Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Federal tax return 1040ez If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Federal tax return 1040ez If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Federal tax return 1040ez   For more information on these rules, and some exceptions, see Publication 555, Community Property. Federal tax return 1040ez Fiscal Years (FY) 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, described below, to determine your credit for federal income tax withholding. Federal tax return 1040ez Fiscal year withholding. Federal tax return 1040ez    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Federal tax return 1040ez You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Federal tax return 1040ez You will be able to claim credit for that withholding on your return for your next fiscal year. Federal tax return 1040ez   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Federal tax return 1040ez   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Federal tax return 1040ez Add to that the income you received during the rest of your fiscal year. Federal tax return 1040ez Example. Federal tax return 1040ez Miles Hanson files his return for a fiscal year ending June 30, 2013. Federal tax return 1040ez In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Federal tax return 1040ez His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Federal tax return 1040ez See Table 3-1 . Federal tax return 1040ez On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Federal tax return 1040ez However, he takes credit for all $3,380 that was withheld during 2012. Federal tax return 1040ez On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Federal tax return 1040ez On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Federal tax return 1040ez Table 3-1. Federal tax return 1040ez Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Federal tax return 1040ez  2Calendar year (January 1 – December 31). Federal tax return 1040ez   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Federal tax return 1040ez   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Federal tax return 1040ez Backup withholding. Federal tax return 1040ez   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Federal tax return 1040ez Example. Federal tax return 1040ez Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Federal tax return 1040ez Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Federal tax return 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 return 1040ez Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Federal tax return 1040ez You must use Form 1040 or Form 1040A if you paid estimated tax. Federal tax return 1040ez You cannot file Form 1040EZ. Federal tax return 1040ez If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Federal tax return 1040ez , from the fiduciary. Federal tax return 1040ez If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Federal tax return 1040ez On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Federal tax return 1040ez However, do not include this amount in the total on line 37. Federal tax return 1040ez Instead, enter the amount on Form 1040, line 63. Federal tax return 1040ez This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Federal tax return 1040ez Name changed. Federal tax return 1040ez   If you changed your name, and you made estimated tax payments using your former name, attach a 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 The social security number under which you made the payments. Federal tax return 1040ez  The statement should cover payments you made jointly with your spouse as well as any you made separately. Federal tax return 1040ez   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Federal tax return 1040ez This prevents delays in processing your return and issuing refunds. Federal tax return 1040ez It also safeguards your future social security benefits. Federal tax return 1040ez For more information, call the Social Security Administration at 1-800-772-1213. Federal tax return 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 return 1040ez If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Federal tax return 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 return 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 return 1040ez Example. Federal tax return 1040ez James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Federal tax return 1040ez They file separate 2013 Forms 1040. Federal tax return 1040ez James' tax is $4,000 and Evelyn's is $1,000. Federal tax return 1040ez If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Federal tax return 1040ez Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Federal tax return 1040ez The balance, $600 (20% of $3,000), is Evelyn's share. Federal tax return 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 return 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 return 1040ez See Example earlier under Separate Returns. Federal tax return 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 at the top of page 1 of Form 1040 or Form 1040A. Federal tax return 1040ez If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Federal tax return 1040ez Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Federal tax return 1040ez Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Federal tax return 1040ez In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Federal tax return 1040ez If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Federal tax return 1040ez Two or more employers. Federal tax return 1040ez   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Federal tax return 1040ez You may be able to claim the excess as a credit against your income tax when you file your return. Federal tax return 1040ez Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Federal tax return 1040ez Figure the excess withholding on the appropriate worksheet. Federal tax return 1040ez    Table 3-2. Federal tax return 1040ez Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Federal tax return 1040ez 2% $7,049. Federal tax return 1040ez 40 Tier 1 RRTA $113,700 6. Federal tax return 1040ez 2% $7,049. Federal tax return 1040ez 40 Tier 2 RRTA $84,300 4. Federal tax return 1040ez 4% $3,709. Federal tax return 1040ez 20 Joint returns. Federal tax return 1040ez   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Federal tax return 1040ez Note. Federal tax return 1040ez All wages are subject to Medicare tax withholding. Federal tax return 1040ez Employer's error. Federal tax return 1040ez   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Federal tax return 1040ez If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Federal tax return 1040ez File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Federal tax return 1040ez Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Federal tax return 1040ez Note. Federal tax return 1040ez If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Federal tax return 1040ez Where to claim credit for excess social security withholding. Federal tax return 1040ez   If you file Form 1040, enter the excess on line 69. Federal tax return 1040ez   If you file Form 1040A, include the excess in the total on line 41. Federal tax return 1040ez Write “Excess SST” and show the amount of the credit in the space to the left of the line. Federal tax return 1040ez   You cannot claim excess social security tax withholding on Form 1040EZ. Federal tax return 1040ez Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Federal tax return 1040ez Where to claim credit for excess tier 1 RRTA withholding. Federal tax return 1040ez   If you file Form 1040, enter the excess on line 69. Federal tax return 1040ez   If you file Form 1040A, include the excess in the total on line 41. Federal tax return 1040ez Write “Excess SST” and show the amount of the credit in the space to the left of the line. Federal tax return 1040ez   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Federal tax return 1040ez How to claim refund of excess tier 2 RRTA. Federal tax return 1040ez   To claim a refund of tier 2 tax, use Form 843. Federal tax return 1040ez Be sure to attach a copy of all of your Forms W-2. Federal tax return 1040ez   See Worksheet 3-3 and the Instructions for Form 843, for more details. Federal tax return 1040ez Worksheet 3-1. Federal tax return 1040ez Excess Social Security—Nonrailroad Employees 1. Federal tax return 1040ez Add all social security tax withheld (but not more than  $7,049. Federal tax return 1040ez 40 for each employer). Federal tax return 1040ez This tax should be shown  in box 4 of your Forms W-2. Federal tax return 1040ez Enter the total here 1. Federal tax return 1040ez   2. Federal tax return 1040ez Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Federal tax return 1040ez   3. Federal tax return 1040ez Add lines 1 and 2. Federal tax return 1040ez If $7,049. Federal tax return 1040ez 40 or less, stop here. Federal tax return 1040ez You cannot claim the credit 3. Federal tax return 1040ez   4. Federal tax return 1040ez Social security limit 4. Federal tax return 1040ez $7,049. Federal tax return 1040ez 40 5. Federal tax return 1040ez Excess. Federal tax return 1040ez Subtract line 4 from line 3 5. Federal tax return 1040ez   Worksheet 3-2. Federal tax return 1040ez Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Federal tax return 1040ez Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Federal tax return 1040ez 40 for each employer). Federal tax return 1040ez Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Federal tax return 1040ez Enter the total here 1. Federal tax return 1040ez   2. Federal tax return 1040ez Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Federal tax return 1040ez   3. Federal tax return 1040ez Add lines 1 and 2. Federal tax return 1040ez If $7,049. Federal tax return 1040ez 40 or less, stop here. Federal tax return 1040ez You cannot claim the credit 3. Federal tax return 1040ez   4. Federal tax return 1040ez Social security and tier 1 RRTA tax limit 4. Federal tax return 1040ez $7,049. Federal tax return 1040ez 40 5. Federal tax return 1040ez Excess. Federal tax return 1040ez Subtract line 4 from line 3 5. Federal tax return 1040ez   Worksheet 3-3. Federal tax return 1040ez Excess Tier 2 RRTA—Railroad Employees 1. Federal tax return 1040ez Add all tier 2 RRTA tax withheld (but not more than $3,709. Federal tax return 1040ez 20 for each employer). Federal tax return 1040ez Box 14 of your Forms W-2 should show tier 2 RRTA tax. Federal tax return 1040ez Enter the total here 1. Federal tax return 1040ez   2. Federal tax return 1040ez Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Federal tax return 1040ez   3. Federal tax return 1040ez Add lines 1 and 2. Federal tax return 1040ez If $3,709. Federal tax return 1040ez 20 or less, stop here. Federal tax return 1040ez You cannot claim the credit. Federal tax return 1040ez 3. Federal tax return 1040ez   4. Federal tax return 1040ez Tier 2 RRTA tax limit 4. Federal tax return 1040ez $3,709. Federal tax return 1040ez 20 5. Federal tax return 1040ez Excess. Federal tax return 1040ez Subtract line 4 from line 3. Federal tax return 1040ez 5. Federal tax return 1040ez   Prev  Up  Next   Home   More Online Publications