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File State Tax Online

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File State Tax Online

File state tax online 7. File state tax online   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File state tax online Free help with your tax return. File state tax online   You can get free help preparing your return nationwide from IRS-certified volunteers. File state tax online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File state tax online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state tax online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File state tax online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File state tax online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File state tax online gov, download the IRS2Go app, or call 1-800-906-9887. File state tax online   As part of the TCE program, AARP offers the Tax-Aide counseling program. File state tax online To find the nearest AARP Tax-Aide site, visit AARP's website at www. File state tax online aarp. File state tax online org/money/taxaide or call 1-888-227-7669. File state tax online For more information on these programs, go to IRS. File state tax online gov and enter “VITA” in the search box. File state tax online Internet. File state tax online    IRS. File state tax online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File state tax online Download the free IRS2Go app from the iTunes app store or from Google Play. File state tax online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File state tax online Check the status of your 2013 refund with the Where's My Refund? application on IRS. File state tax online gov or download the IRS2Go app and select the Refund Status option. File state tax online The IRS issues more than 9 out of 10 refunds in less than 21 days. File state tax online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File state tax online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state tax online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File state tax online Use the Interactive Tax Assistant (ITA) to research your tax questions. File state tax online No need to wait on the phone or stand in line. File state tax online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File state tax online When you reach the response screen, you can print the entire interview and the final response for your records. File state tax online New subject areas are added on a regular basis. File state tax online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File state tax online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File state tax online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File state tax online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File state tax online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File state tax online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File state tax online You can also ask the IRS to mail a return or an account transcript to you. File state tax online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File state tax online gov or by calling 1-800-908-9946. File state tax online Tax return and tax account transcripts are generally available for the current year and the past three years. File state tax online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File state tax online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File state tax online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File state tax online Check the status of your amended return using Where's My Amended Return? Go to IRS. File state tax online gov and enter Where's My Amended Return? in the search box. File state tax online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File state tax online It can take up to 3 weeks from the date you mailed it to show up in our system. File state tax online Make a payment using one of several safe and convenient electronic payment options available on IRS. File state tax online gov. File state tax online Select the Payment tab on the front page of IRS. File state tax online gov for more information. File state tax online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File state tax online Figure your income tax withholding with the IRS Withholding Calculator on IRS. File state tax online gov. File state tax online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File state tax online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File state tax online gov. File state tax online Request an Electronic Filing PIN by going to IRS. File state tax online gov and entering Electronic Filing PIN in the search box. File state tax online Download forms, instructions and publications, including accessible versions for people with disabilities. File state tax online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File state tax online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File state tax online An employee can answer questions about your tax account or help you set up a payment plan. File state tax online Before you visit, check the Office Locator on IRS. File state tax online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File state tax online If you have a special need, such as a disability, you can request an appointment. File state tax online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File state tax online Apply for an Employer Identification Number (EIN). File state tax online Go to IRS. File state tax online gov and enter Apply for an EIN in the search box. File state tax online Read the Internal Revenue Code, regulations, or other official guidance. File state tax online Read Internal Revenue Bulletins. File state tax online Sign up to receive local and national tax news and more by email. File state tax online Just click on “subscriptions” above the search box on IRS. File state tax online gov and choose from a variety of options. File state tax online    Phone. File state tax online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File state tax online Download the free IRS2Go app from the iTunes app store or from Google Play. File state tax online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File state tax online gov, or download the IRS2Go app. File state tax online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File state tax online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state tax online Most VITA and TCE sites offer free electronic filing. File state tax online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File state tax online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File state tax online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File state tax online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File state tax online The IRS issues more than 9 out of 10 refunds in less than 21 days. File state tax online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state tax online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File state tax online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File state tax online Note, the above information is for our automated hotline. File state tax online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File state tax online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File state tax online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File state tax online It can take up to 3 weeks from the date you mailed it to show up in our system. File state tax online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File state tax online You should receive your order within 10 business days. File state tax online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File state tax online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File state tax online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File state tax online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File state tax online These individuals can also contact the IRS through relay services such as the Federal Relay Service. File state tax online    Walk-in. File state tax online You can find a selection of forms, publications and services — in-person. File state tax online Products. File state tax online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File state tax online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File state tax online Services. File state tax online You can walk in to your local TAC for face-to-face tax help. File state tax online An employee can answer questions about your tax account or help you set up a payment plan. File state tax online Before visiting, use the Office Locator tool on IRS. File state tax online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File state tax online    Mail. File state tax online You can send your order for forms, instructions, and publications to the address below. File state tax online You should receive a response within 10 business days after your request is received. File state tax online Internal Revenue Service 1201 N. File state tax online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File state tax online The Taxpayer Advocate Service (TAS) is your voice at the IRS. File state tax online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File state tax online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File state tax online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File state tax online You face (or your business is facing) an immediate threat of adverse action. File state tax online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File state tax online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File state tax online Here's why we can help: TAS is an independent organization within the IRS. File state tax online Our advocates know how to work with the IRS. File state tax online Our services are free and tailored to meet your needs. File state tax online We have offices in every state, the District of Columbia, and Puerto Rico. File state tax online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File state tax online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File state tax online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File state tax online Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File state tax online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File state tax online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File state tax online Prev  Up  Next   Home   More Online Publications
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File state tax online 3. File state tax online   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. File state tax online 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. File state tax online Also take credit for the estimated tax you paid for 2013. File state tax online These credits are subtracted from your total tax. File state tax online Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. File state tax online 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. File state tax online 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. File state tax online 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. File state tax online 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. File state tax online Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. File state tax online You should receive a separate Form W-2 from each employer you worked for. File state tax online 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. File state tax online However, your employer must provide or send it to you by January 31, 2014. File state tax online 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. File state tax online If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. File state tax online If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. File state tax online The phone number for the IRS is listed in chapter 5. File state tax online You will be asked for the following information. File state tax online Your name, address, city and state, zip code, and social security number. File state tax online Your employer's name, address, city, state, zip code, and the employer's identification number (if known). File state tax online An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. File state tax online The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. File state tax online 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. File state tax online 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. File state tax online In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. File state tax online 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. File state tax online If you file a paper tax return, attach Copy B of Form W-2 to your return. File state tax online Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. File state tax online If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. File state tax online Report the amounts you won on line 21 of Form 1040. File state tax online Take credit for the tax withheld on line 62 of Form 1040. File state tax online If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. File state tax online Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. File state tax online However, you cannot deduct more than the gambling winnings you report on Form 1040. File state tax online File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. File state tax online The 1099 Series Most forms in the 1099 series are not filed with your return. File state tax online In general, these forms should be furnished to you by January 31, 2014. File state tax online Unless instructed to file any of these forms with your return, keep them for your records. File state tax online 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. File state tax online ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. File state tax online 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. File state tax online See the instructions to these forms for details. File state tax online Reporting your withholding. File state tax online   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. File state tax online Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. File state tax online Form 1099-R. File state tax online   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. File state tax online Do not attach any other Form 1099. File state tax online Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. File state tax online Call the telephone number or write to the address given for the payer on the form. File state tax online The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. File state tax online A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. File state tax online In certain situations, you will receive two forms in place of the original incorrect form. File state tax online 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). File state tax online One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. File state tax online This form will have an “X” in the “CORRECTED” box at the top of the form. File state tax online The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). File state tax online 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. File state tax online S. File state tax online Individual Income Tax Return. File state tax online Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. File state tax online Do not include any amount withheld from your spouse's income. File state tax online However, different rules may apply if you live in a community property state. File state tax online Community property states. File state tax online   The following are community property states. File state tax online Arizona. File state tax online California. File state tax online Idaho. File state tax online Louisiana. File state tax online Nevada. File state tax online New Mexico. File state tax online Texas. File state tax online Washington. File state tax online Wisconsin. File state tax online 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. File state tax online 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. File state tax online 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. File state tax online   For more information on these rules, and some exceptions, see Publication 555, Community Property. File state tax online 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. File state tax online Fiscal year withholding. File state tax online    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. File state tax online You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. File state tax online You will be able to claim credit for that withholding on your return for your next fiscal year. File state tax online   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. File state tax online   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. File state tax online Add to that the income you received during the rest of your fiscal year. File state tax online Example. File state tax online Miles Hanson files his return for a fiscal year ending June 30, 2013. File state tax online 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. File state tax online 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. File state tax online See Table 3-1 . File state tax online 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. File state tax online However, he takes credit for all $3,380 that was withheld during 2012. File state tax online 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. File state tax online 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. File state tax online Table 3-1. File state tax online 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. File state tax online  2Calendar year (January 1 – December 31). File state tax online   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. File state tax online   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. File state tax online Backup withholding. File state tax online   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. File state tax online Example. File state tax online 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). File state tax online Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. File state tax online Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. File state tax online Include any overpayment from 2012 that you had credited to your 2013 estimated tax. File state tax online You must use Form 1040 or Form 1040A if you paid estimated tax. File state tax online You cannot file Form 1040EZ. File state tax online 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. File state tax online , from the fiduciary. File state tax online 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). File state tax online On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. File state tax online However, do not include this amount in the total on line 37. File state tax online Instead, enter the amount on Form 1040, line 63. File state tax online This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. File state tax online Name changed. File state tax online   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. File state tax online  The statement should cover payments you made jointly with your spouse as well as any you made separately. File state tax online   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. File state tax online This prevents delays in processing your return and issuing refunds. File state tax online It also safeguards your future social security benefits. File state tax online For more information, call the Social Security Administration at 1-800-772-1213. File state tax online 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. File state tax online If you made joint estimated tax payments, you must decide how to divide the payments between your returns. File state tax online 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. File state tax online 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. File state tax online Example. File state tax online James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. File state tax online They file separate 2013 Forms 1040. File state tax online James' tax is $4,000 and Evelyn's is $1,000. File state tax online If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. File state tax online 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). File state tax online The balance, $600 (20% of $3,000), is Evelyn's share. File state tax online 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. File state tax online 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. File state tax online See Example earlier under Separate Returns. File state tax online 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. File state tax online If you divorced and remarried in 2013, enter your present spouse's SSN in that space. File state tax online 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. File state tax online Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. File state tax online In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. File state tax online If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. File state tax online Two or more employers. File state tax online   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. File state tax online You may be able to claim the excess as a credit against your income tax when you file your return. File state tax online Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. File state tax online Figure the excess withholding on the appropriate worksheet. File state tax online    Table 3-2. File state tax online 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. File state tax online 2% $7,049. File state tax online 40 Tier 1 RRTA $113,700 6. File state tax online 2% $7,049. File state tax online 40 Tier 2 RRTA $84,300 4. File state tax online 4% $3,709. File state tax online 20 Joint returns. File state tax online   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. File state tax online Note. File state tax online All wages are subject to Medicare tax withholding. File state tax online Employer's error. File state tax online   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. File state tax online If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. File state tax online File a claim for refund using Form 843, Claim for Refund and Request for Abatement. File state tax online Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. File state tax online Note. File state tax online 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. File state tax online Where to claim credit for excess social security withholding. File state tax online   If you file Form 1040, enter the excess on line 69. File state tax online   If you file Form 1040A, include the excess in the total on line 41. File state tax online Write “Excess SST” and show the amount of the credit in the space to the left of the line. File state tax online   You cannot claim excess social security tax withholding on Form 1040EZ. File state tax online 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. File state tax online Where to claim credit for excess tier 1 RRTA withholding. File state tax online   If you file Form 1040, enter the excess on line 69. File state tax online   If you file Form 1040A, include the excess in the total on line 41. File state tax online Write “Excess SST” and show the amount of the credit in the space to the left of the line. File state tax online   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. File state tax online How to claim refund of excess tier 2 RRTA. File state tax online   To claim a refund of tier 2 tax, use Form 843. File state tax online Be sure to attach a copy of all of your Forms W-2. File state tax online   See Worksheet 3-3 and the Instructions for Form 843, for more details. File state tax online Worksheet 3-1. File state tax online Excess Social Security—Nonrailroad Employees 1. File state tax online Add all social security tax withheld (but not more than  $7,049. File state tax online 40 for each employer). File state tax online This tax should be shown  in box 4 of your Forms W-2. File state tax online Enter the total here 1. File state tax online   2. File state tax online Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. File state tax online   3. File state tax online Add lines 1 and 2. File state tax online If $7,049. File state tax online 40 or less, stop here. File state tax online You cannot claim the credit 3. File state tax online   4. File state tax online Social security limit 4. File state tax online $7,049. File state tax online 40 5. File state tax online Excess. File state tax online Subtract line 4 from line 3 5. File state tax online   Worksheet 3-2. File state tax online Excess Social Security and Tier 1 RRTA—Railroad Employees 1. File state tax online Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. File state tax online 40 for each employer). File state tax online Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. File state tax online Enter the total here 1. File state tax online   2. File state tax online 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. File state tax online   3. File state tax online Add lines 1 and 2. File state tax online If $7,049. File state tax online 40 or less, stop here. File state tax online You cannot claim the credit 3. File state tax online   4. File state tax online Social security and tier 1 RRTA tax limit 4. File state tax online $7,049. File state tax online 40 5. File state tax online Excess. File state tax online Subtract line 4 from line 3 5. File state tax online   Worksheet 3-3. File state tax online Excess Tier 2 RRTA—Railroad Employees 1. File state tax online Add all tier 2 RRTA tax withheld (but not more than $3,709. File state tax online 20 for each employer). File state tax online Box 14 of your Forms W-2 should show tier 2 RRTA tax. File state tax online Enter the total here 1. File state tax online   2. File state tax online Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. File state tax online   3. File state tax online Add lines 1 and 2. File state tax online If $3,709. File state tax online 20 or less, stop here. File state tax online You cannot claim the credit. File state tax online 3. File state tax online   4. File state tax online Tier 2 RRTA tax limit 4. File state tax online $3,709. File state tax online 20 5. File state tax online Excess. File state tax online Subtract line 4 from line 3. File state tax online 5. File state tax online   Prev  Up  Next   Home   More Online Publications