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Free tax services Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Free tax services Tax questions. Free tax services Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. Free tax services  Section C of Form 4684 is new for 2013. Free tax services You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Free tax services Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Free tax services You do not need to complete Appendix A. Free tax services For details, see Losses from Ponzi-type investment schemes , later. Free tax services Reminders Future developments. Free tax services   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. Free tax services irs. Free tax services gov/pub547. Free tax services Photographs of missing children. Free tax services  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax services Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax services 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. Free tax services Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. Free tax services A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. Free tax services A theft occurs when someone steals your property. Free tax services A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Free tax services This publication discusses the following topics. Free tax services Definitions of a casualty, theft, and loss on deposits. Free tax services How to figure the amount of your gain or loss. Free tax services How to treat insurance and other reimbursements you receive. Free tax services The deduction limits. Free tax services When and how to report a casualty or theft. Free tax services The special rules for disaster area losses. Free tax services Forms to file. Free tax services   Generally, when you have a casualty or theft, you have to file Form 4684. Free tax services You may also have to file one or more of the following forms. Free tax services Schedule A (Form 1040). Free tax services Form 1040NR, Schedule A (for nonresident aliens). Free tax services Schedule D. Free tax services Form 4797. Free tax services For details on which form to use, see How To Report Gains and Losses , later. Free tax services Condemnations. Free tax services   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. Free tax services Workbooks for casualties and thefts. Free tax services   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Free tax services It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. Free tax services   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. Free tax services Comments and suggestions. Free tax services   We welcome your comments about this publication and your suggestions for future editions. Free tax services   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax services NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax services Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax services   You can send your comments from www. Free tax services irs. Free tax services gov/formspubs/. Free tax services Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free tax services   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. Free tax services Ordering forms and publications. Free tax services   Visit www. Free tax services irs. Free tax services 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. Free tax services Internal Revenue Service 1201 N. Free tax services Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax services   If you have a tax question, check the information available on IRS. Free tax services gov or call 1-800-829-1040. Free tax services We cannot answer tax questions sent to either of the above addresses. Free tax services Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free tax services Prev  Up  Next   Home   More Online Publications
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Free tax services 4. Free tax services   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. Free tax services  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. Free tax services For more information, see Publication 505. Free tax services Reminders Estimated tax safe harbor for higher income taxpayers. Free tax services  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. Free tax services Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. Free tax services In general, the federal income tax is a pay-as-you-go tax. Free tax services There are two ways to pay as you go. Free tax services Withholding. Free tax services If you are an employee, your employer probably withholds income tax from your pay. Free tax services Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Free tax services The amount withheld is paid to the IRS in your name. Free tax services Estimated tax. Free tax services If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. Free tax services People who are in business for themselves generally will have to pay their tax this way. Free tax services Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. Free tax services Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Free tax services This chapter explains these methods. Free tax services In addition, it also explains the following. Free tax services Credit for withholding and estimated tax. Free tax services When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. Free tax services , and for the estimated tax you paid for 2013. Free tax services Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). Free tax services Underpayment penalty. Free tax services If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Free tax services In most cases, the IRS can figure this penalty for you. Free tax services See Underpayment Penalty for 2013 at the end of this chapter. Free tax services Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Free tax services This section explains the rules for withholding tax from each of these types of income. Free tax services This section also covers backup withholding on interest, dividends, and other payments. Free tax services Salaries and Wages Income tax is withheld from the pay of most employees. Free tax services Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Free tax services It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Free tax services See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. Free tax services If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Free tax services This is explained under Exemption From Withholding , later. Free tax services You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Free tax services If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Free tax services Military retirees. Free tax services   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Free tax services Household workers. Free tax services   If you are a household worker, you can ask your employer to withhold income tax from your pay. Free tax services A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Free tax services   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Free tax services If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Free tax services Farmworkers. Free tax services   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Free tax services Differential wage payments. Free tax services    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Free tax services Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Free tax services The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Free tax services   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. Free tax services Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Free tax services The amount you earn in each payroll period. Free tax services The information you give your employer on Form W-4. Free tax services Form W-4 includes four types of information that your employer will use to figure your withholding. Free tax services Whether to withhold at the single rate or at the lower married rate. Free tax services How many withholding allowances you claim (each allowance reduces the amount withheld). Free tax services Whether you want an additional amount withheld. Free tax services Whether you are claiming an exemption from withholding in 2014. Free tax services See Exemption From Withholding , later. Free tax services Note. Free tax services You must specify a filing status and a number of withholding allowances on Form W-4. Free tax services You cannot specify only a dollar amount of withholding. Free tax services New Job When you start a new job, you must fill out Form W-4 and give it to your employer. Free tax services Your employer should have copies of the form. Free tax services If you need to change the information later, you must fill out a new form. Free tax services If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Free tax services You may be able to avoid overwithholding if your employer agrees to use the part-year method. Free tax services See Part-Year Method in chapter 1 of Publication 505 for more information. Free tax services Employee also receiving pension income. Free tax services   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Free tax services However, you can choose to split your withholding allowances between your pension and job in any manner. Free tax services Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Free tax services When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. Free tax services If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Free tax services Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. Free tax services Changing your withholding for 2015. Free tax services   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. Free tax services If the event occurs in December 2014, submit a new Form W-4 within 10 days. Free tax services Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. Free tax services If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Free tax services You should try to have your withholding match your actual tax liability. Free tax services If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Free tax services If too much tax is withheld, you will lose the use of that money until you get your refund. Free tax services Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Free tax services Note. Free tax services You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. Free tax services Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Free tax services The worksheets are for your own records. Free tax services Do not give them to your employer. Free tax services Multiple jobs. Free tax services   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Free tax services Then split your allowances between the Forms W-4 for each job. Free tax services You cannot claim the same allowances with more than one employer at the same time. Free tax services You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Free tax services Married individuals. Free tax services   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Free tax services Use only one set of worksheets. Free tax services You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Free tax services   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Free tax services Alternative method of figuring withholding allowances. Free tax services   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Free tax services For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. Free tax services Personal Allowances Worksheet. Free tax services   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. Free tax services Deduction and Adjustments Worksheet. Free tax services   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Free tax services Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. Free tax services Two-Earners/Multiple Jobs Worksheet. Free tax services   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. Free tax services Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. Free tax services Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Free tax services You accurately complete all the Form W-4 worksheets that apply to you. Free tax services You give your employer a new Form W-4 when changes occur. Free tax services But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Free tax services This is most likely to happen in the following situations. Free tax services You are married and both you and your spouse work. Free tax services You have more than one job at a time. Free tax services You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Free tax services You will owe additional amounts with your return, such as self-employment tax. Free tax services Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Free tax services Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. Free tax services You work only part of the year. Free tax services You change the number of your withholding allowances during the year. Free tax services Cumulative wage method. Free tax services   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Free tax services You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Free tax services You must ask your employer in writing to use this method. Free tax services   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Free tax services ) since the beginning of the year. Free tax services Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. Free tax services It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. Free tax services It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. Free tax services If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. Free tax services You can use the IRS Withholding Calculator at www. Free tax services irs. Free tax services gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. Free tax services Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Free tax services These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Free tax services New Form W-4. Free tax services   When you start a new job, your employer should have you complete a Form W-4. Free tax services Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Free tax services   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Free tax services The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Free tax services No Form W-4. Free tax services   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Free tax services Repaying withheld tax. Free tax services   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Free tax services Your employer cannot repay any of the tax previously withheld. Free tax services Instead, claim the full amount withheld when you file your tax return. Free tax services   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Free tax services Your employer can repay the amount that was withheld incorrectly. Free tax services If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Free tax services Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Free tax services The exemption applies only to income tax, not to social security or Medicare tax. Free tax services You can claim exemption from withholding for 2014 only if both of the following situations apply. Free tax services For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Free tax services For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Free tax services Students. Free tax services   If you are a student, you are not automatically exempt. Free tax services See chapter 1 to find out if you must file a return. Free tax services If you work only part time or only during the summer, you may qualify for exemption from withholding. Free tax services Age 65 or older or blind. Free tax services   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. Free tax services Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Free tax services Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. Free tax services Claiming exemption from withholding. Free tax services   To claim exemption, you must give your employer a Form W-4. Free tax services Do not complete lines 5 and 6. Free tax services Enter “Exempt” on line 7. Free tax services   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Free tax services If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Free tax services   Your claim of exempt status may be reviewed by the IRS. Free tax services An exemption is good for only 1 year. Free tax services   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Free tax services Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Free tax services The payer can figure withholding on supplemental wages using the same method used for your regular wages. Free tax services However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Free tax services Expense allowances. Free tax services   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Free tax services   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Free tax services   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. Free tax services Penalties You may have to pay a penalty of $500 if both of the following apply. Free tax services You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Free tax services You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Free tax services There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Free tax services The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Free tax services These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Free tax services A simple error or an honest mistake will not result in one of these penalties. Free tax services For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. Free tax services Tips The tips you receive while working on your job are considered part of your pay. Free tax services You must include your tips on your tax return on the same line as your regular pay. Free tax services However, tax is not withheld directly from tip income, as it is from your regular pay. Free tax services Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Free tax services See chapter 6 for information on reporting your tips to your employer. Free tax services For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. Free tax services How employer figures amount to withhold. Free tax services   The tips you report to your employer are counted as part of your income for the month you report them. Free tax services Your employer can figure your withholding in either of two ways. Free tax services By withholding at the regular rate on the sum of your pay plus your reported tips. Free tax services By withholding at the regular rate on your pay plus a percentage of your reported tips. Free tax services Not enough pay to cover taxes. Free tax services   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Free tax services See Giving your employer money for taxes in chapter 6. Free tax services Allocated tips. Free tax services   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. Free tax services Withholding is based only on your pay plus your reported tips. Free tax services Your employer should refund to you any incorrectly withheld tax. Free tax services See Allocated Tips in chapter 6 for more information. Free tax services Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. Free tax services Your employer generally must withhold income tax on these benefits from your regular pay. Free tax services For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. Free tax services Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. Free tax services Your employer must notify you if this choice is made. Free tax services For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. Free tax services Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. Free tax services To qualify as sick pay, it must be paid under a plan to which your employer is a party. Free tax services If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. Free tax services An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. Free tax services However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. Free tax services See Form W-4S , later. Free tax services If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. Free tax services Union agreements. Free tax services   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. Free tax services See your union representative or your employer for more information. Free tax services Form W-4S. Free tax services   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. Free tax services Its instructions contain a worksheet you can use to figure the amount you want withheld. Free tax services They also explain restrictions that may apply. Free tax services   Give the completed form to the payer of your sick pay. Free tax services The payer must withhold according to your directions on the form. Free tax services Estimated tax. Free tax services   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. Free tax services If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. Free tax services See Underpayment Penalty for 2013 at the end of this chapter. Free tax services Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. Free tax services This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. Free tax services The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). Free tax services Income tax withholding from an ERD is mandatory. Free tax services More information. Free tax services   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. Free tax services For information on IRAs, see chapter 17. Free tax services For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. Free tax services Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. Free tax services Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. Free tax services Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. Free tax services Any other wager, if the proceeds are at least 300 times the amount of the bet. Free tax services It does not matter whether your winnings are paid in cash, in property, or as an annuity. Free tax services Winnings not paid in cash are taken into account at their fair market value. Free tax services Exception. Free tax services   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. Free tax services However, you may need to provide the payer with a social security number to avoid withholding. Free tax services See Backup withholding on gambling winnings in chapter 1 of Publication 505. Free tax services If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. Free tax services See Estimated Tax for 2014 , later. Free tax services If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Free tax services See Underpayment Penalty for 2013 at the end of this chapter. Free tax services Form W-2G. Free tax services   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. Free tax services Report the tax withheld on line 62 of Form 1040. Free tax services Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. Free tax services To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Free tax services All unemployment compensation is taxable. Free tax services So, if you do not have income tax withheld, you may have to pay estimated tax. Free tax services See Estimated Tax for 2014 , later. Free tax services If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Free tax services For information, see Underpayment Penalty for 2013 at the end of this chapter. Free tax services Federal Payments You can choose to have income tax withheld from certain federal payments you receive. Free tax services These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. Free tax services S. Free tax services C. Free tax services 1421 et. Free tax services seq. Free tax services ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. Free tax services To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Free tax services If you do not choose to have income tax withheld, you may have to pay estimated tax. Free tax services See Estimated Tax for 2014 , later. Free tax services If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Free tax services For information, see Underpayment Penalty for 2013 at the end of this chapter. Free tax services More information. Free tax services   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. Free tax services Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. Free tax services Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. Free tax services The information return shows how much you were paid during the year. Free tax services It also includes your name and taxpayer identification number (TIN). Free tax services TINs are explained in chapter 1 under Social Security Number (SSN) . Free tax services These payments generally are not subject to withholding. Free tax services However, “backup” withholding is required in certain situations. Free tax services Backup withholding can apply to most kinds of payments that are reported on Form 1099. Free tax services The payer must withhold at a flat 28% rate in the following situations. Free tax services You do not give the payer your TIN in the required manner. Free tax services The IRS notifies the payer that the TIN you gave is incorrect. Free tax services You are required, but fail, to certify that you are not subject to backup withholding. Free tax services The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. Free tax services The IRS will do this only after it has mailed you four notices over at least a 210-day period. Free tax services See Backup Withholding in chapter 1 of Publication 505 for more information. Free tax services Penalties. Free tax services   There are civil and criminal penalties for giving false information to avoid backup withholding. Free tax services The civil penalty is $500. Free tax services The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. Free tax services Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. Free tax services This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Free tax services You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Free tax services Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Free tax services If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Free tax services If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Free tax services For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. Free tax services Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. Free tax services To do this, give a new Form W-4 to your employer. Free tax services See chapter 1 of Publication 505. Free tax services Estimated tax not required. Free tax services   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Free tax services You had no tax liability for 2013. Free tax services You were a U. Free tax services S. Free tax services citizen or resident alien for the whole year. Free tax services Your 2013 tax year covered a 12-month period. Free tax services   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. Free tax services For the definition of “total tax” for 2013, see Publication 505, chapter 2. Free tax services Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. Free tax services You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. Free tax services General rule. Free tax services   In most cases, you must pay estimated tax for 2014 if both of the following apply. Free tax services You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Free tax services You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). Free tax services Your 2013 tax return must cover all 12 months. Free tax services    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. Free tax services Special rules for farmers, fishermen, and higher income taxpayers. Free tax services   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. Free tax services If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. Free tax services See Figure 4-A and Publication 505, chapter 2 for more information. Free tax services Figure 4-A. Free tax services Do You Have To Pay Estimated Tax? Please click here for the text description of the image. Free tax services Figure 4-A Do You Have To Pay Estimated Tax? Aliens. Free tax services   Resident and nonresident aliens also may have to pay estimated tax. Free tax services Resident aliens should follow the rules in this chapter unless noted otherwise. Free tax services Nonresident aliens should get Form 1040-ES (NR), U. Free tax services S. Free tax services Estimated Tax for Nonresident Alien Individuals. Free tax services   You are an alien if you are not a citizen or national of the United States. Free tax services You are a resident alien if you either have a green card or meet the substantial presence test. Free tax services For more information about the substantial presence test, see Publication 519, U. Free tax services S. Free tax services Tax Guide for Aliens. Free tax services Married taxpayers. Free tax services   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Free tax services   You and your spouse can make joint estimated tax payments even if you are not living together. Free tax services   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). Free tax services   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. Free tax services Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Free tax services 2013 separate returns and 2014 joint return. Free tax services   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Free tax services You filed a separate return if you filed as single, head of household, or married filing separately. Free tax services 2013 joint return and 2014 separate returns. Free tax services   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Free tax services You file a separate return if you file as single, head of household, or married filing separately. Free tax services   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. Free tax services Then multiply the tax on the joint return by the following fraction. Free tax services     The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Free tax services Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Free tax services Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Free tax services For 2014, they plan to file married filing separately. Free tax services Joe figures his share of the tax on the 2013 joint return as follows. Free tax services   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. Free tax services 6%     Joe's share of tax on joint return  ($6,386 × 87. Free tax services 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. Free tax services When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Free tax services Use your 2013 federal tax return as a guide. Free tax services You can use Form 1040-ES and Publication 505 to figure your estimated tax. Free tax services Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). Free tax services You must make adjustments both for changes in your own situation and for recent changes in the tax law. Free tax services For a discussion of these changes, visit IRS. Free tax services gov. Free tax services For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. Free tax services When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. Free tax services Each period has a specific payment due date. Free tax services If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. Free tax services The payment periods and due dates for estimated tax payments are shown next. Free tax services   For the period: Due date:*     Jan. Free tax services 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. Free tax services 15     Sept. Free tax services 1– Dec. Free tax services 31 Jan. Free tax services 15, next year     *See Saturday, Sunday, holiday rule and January payment . Free tax services Saturday, Sunday, holiday rule. Free tax services   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. Free tax services January payment. Free tax services   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Free tax services Fiscal year taxpayers. Free tax services   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. Free tax services When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Free tax services If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Free tax services You can pay all your estimated tax at that time, or you can pay it in installments. Free tax services If you choose to pay in installments, make your first payment by the due date for the first payment period. Free tax services Make your remaining installment payments by the due dates for the later periods. Free tax services No income subject to estimated tax during first period. Free tax services    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Free tax services You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Free tax services The following chart shows when to make installment payments. Free tax services If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. Free tax services 15 Jan. Free tax services 15 next year April 1–May 31 June 16 Sept. Free tax services 15 Jan. Free tax services 15 next year June 1–Aug. Free tax services 31 Sept. Free tax services 15 Jan. Free tax services 15 next year After Aug. Free tax services 31 Jan. Free tax services 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . Free tax services How much to pay to avoid a penalty. Free tax services   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. Free tax services How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. Free tax services You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. Free tax services These methods are described in chapter 2 of Publication 505. Free tax services If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Free tax services If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. Free tax services Underpayment penalty. Free tax services   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Free tax services Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. Free tax services See chapter 4 of Publication 505 for more information. Free tax services Change in estimated tax. Free tax services   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Free tax services Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Free tax services Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Free tax services You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. Free tax services How To Pay Estimated Tax There are several ways to pay estimated tax. Free tax services Credit an overpayment on your 2013 return to your 2014 estimated tax. Free tax services Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Free tax services Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Free tax services Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Free tax services On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Free tax services Take the amount you have credited into account when figuring your estimated tax payments. Free tax services You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. Free tax services You also cannot use that overpayment in any other way. Free tax services Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Free tax services You can pay using either of the following electronic payment methods. Free tax services Direct transfer from your bank account. Free tax services Credit or debit card. Free tax services To pay your taxes online or for more information, go to www. Free tax services irs. Free tax services gov/e-pay. Free tax services Pay by Phone Paying by phone is another safe and secure method of paying electronically. Free tax services Use one of the following methods. Free tax services Direct transfer from your bank account. Free tax services Credit or debit card. Free tax services To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). Free tax services People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. Free tax services To pay using a credit or debit card, you can call one of the following service providers. Free tax services There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Free tax services WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. Free tax services payUSAtax. Free tax services com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Free tax services officialpayments. Free tax services com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Free tax services PAY1040. Free tax services com For the latest details on how to pay by phone, go to www. Free tax services irs. Free tax services gov/e-pay. Free tax services Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Free tax services During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. Free tax services The enclosed payment vouchers will be preprinted with your name, address, and social security number. Free tax services Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. Free tax services Use the window envelopes that came with your Form 1040-ES package. Free tax services If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Free tax services Note. Free tax services These criteria can change without notice. Free tax services If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. Free tax services irs. Free tax services gov and print a copy of Form 1040-ES which includes four blank payment vouchers. Free tax services Complete one of these and make your payment timely to avoid penalties for paying late. Free tax services Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. Free tax services If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. Free tax services gov. Free tax services Follow the instructions to make sure you use the vouchers correctly. Free tax services Joint estimated tax payments. Free tax services   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Free tax services Change of address. Free tax services   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Free tax services Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Free tax services Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Free tax services Also take credit for the estimated tax you paid for 2013. Free tax services These credits are subtracted from your total tax. Free tax services Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Free tax services Two or more employers. Free tax services   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. Free tax services You may be able to claim the excess as a credit against your income tax when you file your return. Free tax services See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. Free tax services Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. Free tax services Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Free tax services Forms W-2 and W-2G. Free tax services   If you file a paper return, always file Form W-2 with your income tax return. Free tax services File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. Free tax services   You should get at least two copies of each form. Free tax services If you file a paper return, attach one copy to the front of your federal income tax return. Free tax services Keep one copy for your records. Free tax services You also should receive copies to file with your state and local returns. Free tax services Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Free tax services You should receive a separate Form W-2 from each employer you worked for. Free tax services 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. Free tax services However, your employer must provide or send it to you by January 31, 2014. Free tax services 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. Free tax services If you have not received your Form W-2 by January 31, you should ask your employer for it. Free tax services If you do not receive it by February 15, call the IRS. Free tax services 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. Free tax services Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. Free tax services In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Free tax services Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Free tax services If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Free tax services Report the amounts you won on line 21 of Form 1040. Free tax services Take credit for the tax withheld on line 62 of Form 1040. Free tax services If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Free tax services The 1099 Series Most forms in the 1099 series are not filed with your return. Free tax services These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). Free tax services Unless instructed to file any of these forms with your return, keep them for your records. Free tax services There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax services ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. Free tax services 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. Free tax services See the instructions to these forms for details. Free tax services Form 1099-R. Free tax services   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Free tax services Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. Free tax services You cannot use Form 1040EZ if you received payments reported on Form 1099-R. Free tax services Backup withholding. Free tax services   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Free tax services Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Free tax services Call the telephone number or write to the address given for the payer on the form. Free tax services The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Free tax services A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Free tax services In certain situations, you will receive two forms in place of the original incorrect form. Free tax services 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). Free tax services One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Free tax services This form will have an “X” in the “CORRECTED” box at the top of the form. Free tax services The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Free tax services Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Free tax services S. Free tax services Individual Income Tax Return. Free tax services Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Free tax services Do not include any amount withheld from your spouse's income. Free tax services However, different rules may apply if you live in a community property state. Free tax services Community property states are listed in chapter 2. Free tax services For more information on these rules, and some exceptions, see Publication 555, Community Property. Free tax services Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. Free tax services For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. Free tax services Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Free tax services Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Free tax services You must use Form 1040 or Form 1040A if you paid estimated tax. Free tax services You cannot use Form 1040EZ. Free tax services Name changed. Free tax services   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. Free tax services The statement should cover payments you made jointly with your spouse as well as any you made separately. Free tax services   Be sure to report the change to the Social Security Administration. Free tax services This prevents delays in processing your return and issuing any refunds. Free tax services 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. Free tax services If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Free tax services 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. Free tax services 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. Free tax services 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. Free tax services 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. Free tax services If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. Free tax services If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. Free tax services Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Free tax services Generally, you will not have to pay a penalty for 2013 if any of the following apply. Free tax services The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. Free tax services The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Free tax services Your total 2013 tax minus your withholding and refundable credits is less than $1,000. Free tax services You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. Free tax services See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. Free tax services Farmers and fishermen. Free tax services   Special rules apply if you are a farmer or fisherman. Free tax services See Farmers and Fishermen in chapter 4 of Publication 505 for more information. Free tax services IRS can figure the penalty for you. Free tax services   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. Free tax services Generally, the IRS will figure the penalty for you and send you a bill. Free tax services However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. Free tax services See chapter 4 of Publication 505. Free tax services Prev  Up  Next   Home   More Online Publications