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Form 1040x 2009

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Form 1040x 2009

Form 1040x 2009 Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. Form 1040x 2009 C Comments on publication, Comments and suggestions. Form 1040x 2009 Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. Form 1040x 2009 Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. Form 1040x 2009 E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. Form 1040x 2009 Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. Form 1040x 2009 Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. Form 1040x 2009 Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. Form 1040x 2009 Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. Form 1040x 2009 T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Form 1040x 2009 TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. Form 1040x 2009 Transferee liability, Transferee liability not affected by innocent spouse relief provisions. Form 1040x 2009 Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. Form 1040x 2009 Prev  Up     Home   More Online Publications
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The Form 1040x 2009

Form 1040x 2009 3. Form 1040x 2009   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. Form 1040x 2009 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. Form 1040x 2009 Also take credit for the estimated tax you paid for 2013. Form 1040x 2009 These credits are subtracted from your total tax. Form 1040x 2009 Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Form 1040x 2009 You should receive a separate Form W-2 from each employer you worked for. Form 1040x 2009 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. Form 1040x 2009 However, your employer must provide or send it to you by January 31, 2014. Form 1040x 2009 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. Form 1040x 2009 If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Form 1040x 2009 If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Form 1040x 2009 The phone number for the IRS is listed in chapter 5. Form 1040x 2009 You will be asked for the following information. Form 1040x 2009 Your name, address, city and state, zip code, and social security number. Form 1040x 2009 Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Form 1040x 2009 An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Form 1040x 2009 The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Form 1040x 2009 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. Form 1040x 2009 If you file a paper tax return, attach Copy B of Form W-2 to your return. Form 1040x 2009 Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Form 1040x 2009 If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Form 1040x 2009 Report the amounts you won on line 21 of Form 1040. Form 1040x 2009 Take credit for the tax withheld on line 62 of Form 1040. Form 1040x 2009 If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Form 1040x 2009 Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Form 1040x 2009 However, you cannot deduct more than the gambling winnings you report on Form 1040. Form 1040x 2009 File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Form 1040x 2009 The 1099 Series Most forms in the 1099 series are not filed with your return. Form 1040x 2009 In general, these forms should be furnished to you by January 31, 2014. Form 1040x 2009 Unless instructed to file any of these forms with your return, keep them for your records. Form 1040x 2009 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. Form 1040x 2009 ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Form 1040x 2009 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. Form 1040x 2009 See the instructions to these forms for details. Form 1040x 2009 Reporting your withholding. Form 1040x 2009   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Form 1040x 2009 Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Form 1040x 2009 Form 1099-R. Form 1040x 2009   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Form 1040x 2009 Do not attach any other Form 1099. Form 1040x 2009 Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Form 1040x 2009 Call the telephone number or write to the address given for the payer on the form. Form 1040x 2009 The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Form 1040x 2009 A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Form 1040x 2009 In certain situations, you will receive two forms in place of the original incorrect form. Form 1040x 2009 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). Form 1040x 2009 One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Form 1040x 2009 This form will have an “X” in the “CORRECTED” box at the top of the form. Form 1040x 2009 The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Form 1040x 2009 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. Form 1040x 2009 S. Form 1040x 2009 Individual Income Tax Return. Form 1040x 2009 Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Form 1040x 2009 Do not include any amount withheld from your spouse's income. Form 1040x 2009 However, different rules may apply if you live in a community property state. Form 1040x 2009 Community property states. Form 1040x 2009   The following are community property states. Form 1040x 2009 Arizona. Form 1040x 2009 California. Form 1040x 2009 Idaho. Form 1040x 2009 Louisiana. Form 1040x 2009 Nevada. Form 1040x 2009 New Mexico. Form 1040x 2009 Texas. Form 1040x 2009 Washington. Form 1040x 2009 Wisconsin. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009   For more information on these rules, and some exceptions, see Publication 555, Community Property. Form 1040x 2009 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. Form 1040x 2009 Fiscal year withholding. Form 1040x 2009    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Form 1040x 2009 You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Form 1040x 2009 You will be able to claim credit for that withholding on your return for your next fiscal year. Form 1040x 2009   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. Form 1040x 2009   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. Form 1040x 2009 Add to that the income you received during the rest of your fiscal year. Form 1040x 2009 Example. Form 1040x 2009 Miles Hanson files his return for a fiscal year ending June 30, 2013. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 See Table 3-1 . Form 1040x 2009 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. Form 1040x 2009 However, he takes credit for all $3,380 that was withheld during 2012. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 Table 3-1. Form 1040x 2009 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. Form 1040x 2009  2Calendar year (January 1 – December 31). Form 1040x 2009   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. Form 1040x 2009   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. Form 1040x 2009 Backup withholding. Form 1040x 2009   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. Form 1040x 2009 Example. Form 1040x 2009 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). Form 1040x 2009 Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Form 1040x 2009 Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Form 1040x 2009 Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Form 1040x 2009 You must use Form 1040 or Form 1040A if you paid estimated tax. Form 1040x 2009 You cannot file Form 1040EZ. Form 1040x 2009 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. Form 1040x 2009 , from the fiduciary. Form 1040x 2009 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). Form 1040x 2009 On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Form 1040x 2009 However, do not include this amount in the total on line 37. Form 1040x 2009 Instead, enter the amount on Form 1040, line 63. Form 1040x 2009 This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Form 1040x 2009 Name changed. Form 1040x 2009   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. Form 1040x 2009  The statement should cover payments you made jointly with your spouse as well as any you made separately. Form 1040x 2009   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Form 1040x 2009 This prevents delays in processing your return and issuing refunds. Form 1040x 2009 It also safeguards your future social security benefits. Form 1040x 2009 For more information, call the Social Security Administration at 1-800-772-1213. Form 1040x 2009 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. Form 1040x 2009 If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 Example. Form 1040x 2009 James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Form 1040x 2009 They file separate 2013 Forms 1040. Form 1040x 2009 James' tax is $4,000 and Evelyn's is $1,000. Form 1040x 2009 If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Form 1040x 2009 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). Form 1040x 2009 The balance, $600 (20% of $3,000), is Evelyn's share. Form 1040x 2009 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. Form 1040x 2009 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. Form 1040x 2009 See Example earlier under Separate Returns. Form 1040x 2009 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. Form 1040x 2009 If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Form 1040x 2009 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. Form 1040x 2009 Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Form 1040x 2009 In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Form 1040x 2009 If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Form 1040x 2009 Two or more employers. Form 1040x 2009   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. Form 1040x 2009 You may be able to claim the excess as a credit against your income tax when you file your return. Form 1040x 2009 Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Form 1040x 2009 Figure the excess withholding on the appropriate worksheet. Form 1040x 2009    Table 3-2. Form 1040x 2009 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. Form 1040x 2009 2% $7,049. Form 1040x 2009 40 Tier 1 RRTA $113,700 6. Form 1040x 2009 2% $7,049. Form 1040x 2009 40 Tier 2 RRTA $84,300 4. Form 1040x 2009 4% $3,709. Form 1040x 2009 20 Joint returns. Form 1040x 2009   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Form 1040x 2009 Note. Form 1040x 2009 All wages are subject to Medicare tax withholding. Form 1040x 2009 Employer's error. Form 1040x 2009   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. Form 1040x 2009 If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Form 1040x 2009 File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Form 1040x 2009 Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Form 1040x 2009 Note. Form 1040x 2009 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. Form 1040x 2009 Where to claim credit for excess social security withholding. Form 1040x 2009   If you file Form 1040, enter the excess on line 69. Form 1040x 2009   If you file Form 1040A, include the excess in the total on line 41. Form 1040x 2009 Write “Excess SST” and show the amount of the credit in the space to the left of the line. Form 1040x 2009   You cannot claim excess social security tax withholding on Form 1040EZ. Form 1040x 2009 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. Form 1040x 2009 Where to claim credit for excess tier 1 RRTA withholding. Form 1040x 2009   If you file Form 1040, enter the excess on line 69. Form 1040x 2009   If you file Form 1040A, include the excess in the total on line 41. Form 1040x 2009 Write “Excess SST” and show the amount of the credit in the space to the left of the line. Form 1040x 2009   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Form 1040x 2009 How to claim refund of excess tier 2 RRTA. Form 1040x 2009   To claim a refund of tier 2 tax, use Form 843. Form 1040x 2009 Be sure to attach a copy of all of your Forms W-2. Form 1040x 2009   See Worksheet 3-3 and the Instructions for Form 843, for more details. Form 1040x 2009 Worksheet 3-1. Form 1040x 2009 Excess Social Security—Nonrailroad Employees 1. Form 1040x 2009 Add all social security tax withheld (but not more than  $7,049. Form 1040x 2009 40 for each employer). Form 1040x 2009 This tax should be shown  in box 4 of your Forms W-2. Form 1040x 2009 Enter the total here 1. Form 1040x 2009   2. Form 1040x 2009 Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Form 1040x 2009   3. Form 1040x 2009 Add lines 1 and 2. Form 1040x 2009 If $7,049. Form 1040x 2009 40 or less, stop here. Form 1040x 2009 You cannot claim the credit 3. Form 1040x 2009   4. Form 1040x 2009 Social security limit 4. Form 1040x 2009 $7,049. Form 1040x 2009 40 5. Form 1040x 2009 Excess. Form 1040x 2009 Subtract line 4 from line 3 5. Form 1040x 2009   Worksheet 3-2. Form 1040x 2009 Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Form 1040x 2009 Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Form 1040x 2009 40 for each employer). Form 1040x 2009 Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Form 1040x 2009 Enter the total here 1. Form 1040x 2009   2. Form 1040x 2009 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. Form 1040x 2009   3. Form 1040x 2009 Add lines 1 and 2. Form 1040x 2009 If $7,049. Form 1040x 2009 40 or less, stop here. Form 1040x 2009 You cannot claim the credit 3. Form 1040x 2009   4. Form 1040x 2009 Social security and tier 1 RRTA tax limit 4. Form 1040x 2009 $7,049. Form 1040x 2009 40 5. Form 1040x 2009 Excess. Form 1040x 2009 Subtract line 4 from line 3 5. Form 1040x 2009   Worksheet 3-3. Form 1040x 2009 Excess Tier 2 RRTA—Railroad Employees 1. Form 1040x 2009 Add all tier 2 RRTA tax withheld (but not more than $3,709. Form 1040x 2009 20 for each employer). Form 1040x 2009 Box 14 of your Forms W-2 should show tier 2 RRTA tax. Form 1040x 2009 Enter the total here 1. Form 1040x 2009   2. Form 1040x 2009 Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Form 1040x 2009   3. Form 1040x 2009 Add lines 1 and 2. Form 1040x 2009 If $3,709. Form 1040x 2009 20 or less, stop here. Form 1040x 2009 You cannot claim the credit. Form 1040x 2009 3. Form 1040x 2009   4. Form 1040x 2009 Tier 2 RRTA tax limit 4. Form 1040x 2009 $3,709. Form 1040x 2009 20 5. Form 1040x 2009 Excess. Form 1040x 2009 Subtract line 4 from line 3. Form 1040x 2009 5. Form 1040x 2009   Prev  Up  Next   Home   More Online Publications