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