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H&r Tax Cut

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H&r Tax Cut

H&r tax cut 4. H&r tax cut   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. H&r tax cut Higher income taxpayers. H&r tax cut Minimum required for higher income taxpayers. H&r tax cut Estate or trust payments of estimated tax. H&r tax cut Lowering or eliminating the penalty. H&r tax cut ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. H&r tax cut Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. H&r tax cut You may understand this chapter better if you can refer to a copy of your latest federal income tax return. H&r tax cut No penalty. H&r tax cut   Generally, you will not have to pay a penalty for 2013 if any of the following apply. H&r tax cut The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. H&r tax cut (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. H&r tax cut ) 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. H&r tax cut Your total tax for 2013 (defined later) minus your withholding is less than $1,000. H&r tax cut You did not have a tax liability for 2012. H&r tax cut You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. H&r tax cut IRS can figure the penalty for you. H&r tax cut   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. H&r tax cut Generally, the IRS will figure the penalty for you and send you a bill. H&r tax cut   You only need to figure your penalty in the following three situations. H&r tax cut You are requesting a waiver of part, but not all, of the penalty. H&r tax cut You are using the annualized income installment method to figure the penalty. H&r tax cut You are treating the federal income tax withheld from your income as paid on the dates actually withheld. H&r tax cut However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. H&r tax cut See Form 2210 , later. H&r tax cut Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. H&r tax cut Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. H&r tax cut General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. H&r tax cut (Your 2012 tax return must cover a 12-month period. H&r tax cut ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. H&r tax cut Special rules for certain individuals. H&r tax cut   There are special rules for farmers and fishermen and certain higher income taxpayers. H&r tax cut Farmers and fishermen. H&r tax cut   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. H&r tax cut   See Farmers and Fishermen , later. H&r tax cut Higher income taxpayers. H&r tax cut   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . H&r tax cut This rule does not apply to farmers or fishermen. H&r tax cut   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. H&r tax cut Penalty figured separately for each period. H&r tax cut   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. H&r tax cut This is true even if you are due a refund when you file your income tax return. H&r tax cut Example. H&r tax cut You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. H&r tax cut Early in January 2014, you made an estimate of your total 2013 tax. H&r tax cut Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. H&r tax cut On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. H&r tax cut Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. H&r tax cut You do not owe a penalty for your payment due January 15, 2014. H&r tax cut However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. H&r tax cut Minimum required each period. H&r tax cut   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. H&r tax cut 5% of your 2013 tax, or 25% of your 2012 tax. H&r tax cut (Your 2012 tax return must cover a 12-month period. H&r tax cut ) Minimum required for higher income taxpayers. H&r tax cut   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. H&r tax cut 5% for 25% in (2) under General Rule . H&r tax cut When penalty is charged. H&r tax cut   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. H&r tax cut If a payment is mailed, the date of the U. H&r tax cut S. H&r tax cut postmark is considered the date of payment. H&r tax cut   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. H&r tax cut ) is considered to be the date of payment. H&r tax cut Estate or trust payments of estimated tax. H&r tax cut   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. H&r tax cut Amended returns. H&r tax cut    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. H&r tax cut If you file an amended return after the due date of the original return, use the tax shown on the original return. H&r tax cut   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. H&r tax cut This rule applies only if both original separate returns were filed on time. H&r tax cut 2012 separate returns and 2013 joint return. H&r tax cut    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. H&r tax cut You filed a separate return if you filed as single, head of household, or married filing separately. H&r tax cut 2012 joint return and 2013 separate returns. H&r tax cut    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. H&r tax cut You are filing a separate return if you file as single, head of household, or married filing separately. H&r tax cut   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. H&r tax cut Then multiply the tax on the joint return by the following fraction. H&r tax cut   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. H&r tax cut Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. H&r tax cut Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. H&r tax cut For 2013, they file married filing separately. H&r tax cut Lisa figures her share of the tax on the 2012 joint return as follows. H&r tax cut 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. H&r tax cut 67% Lisa's part of tax on joint return ($6,484 × 88. H&r tax cut 67%) $ 5,749 Form 2210. H&r tax cut   In most cases, you do not need to file Form 2210. H&r tax cut The IRS will figure the penalty for you and send you a bill. H&r tax cut If you want us to figure the penalty for you, leave the penalty line on your return blank. H&r tax cut Do not file Form 2210. H&r tax cut   To determine if you should file Form 2210, see Part II of Form 2210. H&r tax cut If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. H&r tax cut If you use Form 2210, you cannot file Form 1040EZ. H&r tax cut   On Form 1040, enter the amount of your penalty on line 77. H&r tax cut If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. H&r tax cut If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. H&r tax cut   On Form 1040A, enter the amount of your penalty on line 46. H&r tax cut If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. H&r tax cut If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. H&r tax cut Lowering or eliminating the penalty. H&r tax cut    You may be able to lower or eliminate your penalty if you file Form 2210. H&r tax cut You must file Form 2210 with your return if any of the following applies. H&r tax cut You request a waiver. H&r tax cut See Waiver of Penalty , later. H&r tax cut You use the annualized income installment method. H&r tax cut See the explanation of this method under Annualized Income Installment Method (Schedule AI) . H&r tax cut You use your actual withholding for each payment period for estimated tax purposes. H&r tax cut See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). H&r tax cut You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. H&r tax cut Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. H&r tax cut Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. H&r tax cut Total tax for 2013. H&r tax cut   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. H&r tax cut    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). H&r tax cut Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. H&r tax cut The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. H&r tax cut Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. H&r tax cut   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. H&r tax cut   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. H&r tax cut Note. H&r tax cut When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. H&r tax cut Paid through withholding. H&r tax cut    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. H&r tax cut Add to that any write-in amount on line 72 identified as “Form 8689. H&r tax cut ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. H&r tax cut On Form 1040EZ, it is the amount on line 7. H&r tax cut No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. H&r tax cut S. H&r tax cut citizen or resident for the whole year. H&r tax cut For this rule to apply, your tax year must have included all 12 months of the year. H&r tax cut You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. H&r tax cut Example. H&r tax cut Ray, who is single and 22 years old, was unemployed for a few months during 2012. H&r tax cut He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. H&r tax cut He had no other income. H&r tax cut Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). H&r tax cut He filed a return only to have his withheld income tax refunded to him. H&r tax cut In 2013, Ray began regular work as an independent contractor. H&r tax cut Ray made no estimated tax payments in 2013. H&r tax cut Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. H&r tax cut Total tax for 2012. H&r tax cut   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. H&r tax cut    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). H&r tax cut Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. H&r tax cut The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. H&r tax cut Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. H&r tax cut   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. H&r tax cut   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. H&r tax cut Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. H&r tax cut If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. H&r tax cut Example. H&r tax cut The tax on Lori Lane's 2012 return was $12,400. H&r tax cut Her AGI was not more than $150,000 for either 2012 or 2013. H&r tax cut The tax on her 2013 return (Form 1040, line 55) is $13,044. H&r tax cut Line 56 (self-employment tax) is $8,902. H&r tax cut Her 2013 total tax is $21,946. H&r tax cut For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). H&r tax cut 90% of her 2013 tax is $19,751. H&r tax cut Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. H&r tax cut The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. H&r tax cut Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. H&r tax cut Different 2012 filing status. H&r tax cut    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. H&r tax cut Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. H&r tax cut If you qualify to use this method, it will result in the same penalty amount as the regular method. H&r tax cut However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. H&r tax cut You can use the short method only if you meet one of the following requirements. H&r tax cut You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). H&r tax cut You paid the same amount of estimated tax on each of the four payment due dates. H&r tax cut If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. H&r tax cut Note. H&r tax cut If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. H&r tax cut However, if the payment was only a few days early, the difference is likely to be small. H&r tax cut You cannot use the short method if any of the following apply. H&r tax cut You made any estimated tax payments late. H&r tax cut You checked box C or D in Part II of Form 2210. H&r tax cut You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. H&r tax cut S. H&r tax cut income tax withholding. H&r tax cut If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. H&r tax cut Also, you cannot use your actual withholding during each period to figure your payments for each period. H&r tax cut These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). H&r tax cut Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. H&r tax cut Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. H&r tax cut You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. H&r tax cut You paid one or more estimated tax payments on a date after the due date. H&r tax cut You paid at least one, but less than four, installments of estimated tax. H&r tax cut You paid estimated tax payments in un- equal amounts. H&r tax cut You use the annualized income installment method to figure your underpayment for each payment period. H&r tax cut You use your actual withholding during each payment period to figure your payments. H&r tax cut Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. H&r tax cut Enter the results on line 27 of Section B. H&r tax cut Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. H&r tax cut Complete lines 20 through 26 of the first column before going to line 20 of the next column. H&r tax cut Required installments—line 18. H&r tax cut   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). H&r tax cut This method—the regular method—is the one to use if you received your income evenly throughout the year. H&r tax cut   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. H&r tax cut First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. H&r tax cut See Annualized Income Installment Method (Schedule AI), later. H&r tax cut Payments made—line 19. H&r tax cut   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. H&r tax cut For special rules for figuring your payments, see Form 2210 instructions for line 19. H&r tax cut   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. H&r tax cut If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. H&r tax cut Actual withholding method. H&r tax cut    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. H&r tax cut You can make this choice separately for the tax withheld from your wages and for all other withholding. H&r tax cut This includes any excess social security and tier 1 RRTA tax withheld. H&r tax cut   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. H&r tax cut   If you use your actual withholding, you must check box D in Form 2210, Part II. H&r tax cut Then complete Form 2210 using the regular method (Part IV) and file it with your return. H&r tax cut Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. H&r tax cut The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. H&r tax cut For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. H&r tax cut A 3% rate applies to all four periods. H&r tax cut Payments. H&r tax cut    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. H&r tax cut For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. H&r tax cut You can use the table in the Form 2210 instructions to make your list. H&r tax cut Follow those instructions for listing income tax withheld and payments made with your return. H&r tax cut Use the list to determine when each underpayment was paid. H&r tax cut   If you mail your estimated tax payments, use the date of the U. H&r tax cut S. H&r tax cut postmark as the date of payment. H&r tax cut Line 1b. H&r tax cut   Apply the payments listed to underpayment balance in the first column until it is fully paid. H&r tax cut Apply payments in the order made. H&r tax cut Figuring the penalty. H&r tax cut   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. H&r tax cut On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. H&r tax cut On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. H&r tax cut If no payments are applied, figure the penalty on the amount on line 1a. H&r tax cut Aid for counting days. H&r tax cut    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. H&r tax cut Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. H&r tax cut In the same manner, find the number for the date the payment was made. H&r tax cut Subtract the due date “number” from the payment date “number. H&r tax cut ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. H&r tax cut Table 4-1. H&r tax cut Calendar To Determine the Number of Days a Payment Is Late Instructions. H&r tax cut Use this table with Form 2210 if you are completing Part IV, Section B. H&r tax cut First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. H&r tax cut Then, in the same manner, find the number for the date the payment was made. H&r tax cut Finally, subtract the due date number from the payment date number. H&r tax cut The result is the number of days the payment is late. H&r tax cut Example. H&r tax cut The payment due date is June 15 (61). H&r tax cut The payment was made on November 4 (203). H&r tax cut The payment is 142 days late (203 – 61). H&r tax cut Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. H&r tax cut Sept. H&r tax cut Oct. H&r tax cut Nov. H&r tax cut Dec. H&r tax cut Jan. H&r tax cut Feb. H&r tax cut Mar. H&r tax cut Apr. H&r tax cut 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. H&r tax cut Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. H&r tax cut To figure your underpayment using this method, complete Form 2210, Schedule AI. H&r tax cut Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. H&r tax cut If you use the annualized income installment method, you must check box C in Part II of Form 2210. H&r tax cut Also, you must attach Form 2210 and Schedule AI to your return. H&r tax cut If you use Schedule AI for any payment due date, you must use it for all payment due dates. H&r tax cut Completing Schedule AI. H&r tax cut   Follow the Form 2210 instructions to complete Schedule AI. H&r tax cut For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. H&r tax cut If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. H&r tax cut Note. H&r tax cut Each period includes amounts from the previous period(s). H&r tax cut Period (a) includes items for January 1 through March 31. H&r tax cut Period (b) includes items for January 1 through May 31. H&r tax cut Period (c) includes items for January 1 through August 31. H&r tax cut Period (d) includes items for the entire year. H&r tax cut Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. H&r tax cut The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. H&r tax cut If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. H&r tax cut Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. H&r tax cut The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. H&r tax cut Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . H&r tax cut See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. H&r tax cut Form 2210-F. H&r tax cut   Use Form 2210-F to figure any underpayment penalty. H&r tax cut Do not attach it to your return unless you check a box in Part I. H&r tax cut However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. H&r tax cut Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. H&r tax cut Keep your filled-in Form 2210-F for your records. H&r tax cut    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. H&r tax cut Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. H&r tax cut You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. H&r tax cut You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. H&r tax cut You had a reasonable cause for not making the payment. H&r tax cut Your underpayment was not due to willful neglect. H&r tax cut How to request a waiver. H&r tax cut   To request a waiver, see the Instructions for Form 2210. H&r tax cut Farmers and fishermen. H&r tax cut   To request a waiver, see the Instructions for Form 2210-F. H&r tax cut Federally declared disaster. H&r tax cut   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. H&r tax cut During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. H&r tax cut Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. H&r tax cut If you still owe a penalty after the automatic waiver is applied, we will send you a bill. H&r tax cut   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. H&r tax cut Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. H&r tax cut If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. H&r tax cut   Details on the applicable disaster postponement period can be found at IRS. H&r tax cut gov. H&r tax cut Enter Tax Relief in Disaster Situations. H&r tax cut Select the federally declared disaster that affected you. H&r tax cut    Worksheet 4-1. H&r tax cut 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. H&r tax cut To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. H&r tax cut                   1. H&r tax cut Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. H&r tax cut       2. H&r tax cut Enter your annualized qualified dividends for the period 2. H&r tax cut           3. H&r tax cut Are you filing Schedule D?               □ Yes. H&r tax cut Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. H&r tax cut If either line 15 or line 16 is blank or a loss, enter -0-. H&r tax cut 3. H&r tax cut             □ No. H&r tax cut Enter your annualized capital gain distributions from Form 1040, line 13             4. H&r tax cut Add lines 2 and 3   4. H&r tax cut           5. H&r tax cut If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. H&r tax cut Otherwise, enter -0-   5. H&r tax cut           6. H&r tax cut Subtract line 5 from line 4. H&r tax cut If zero or less, enter -0- 6. H&r tax cut       7. H&r tax cut Subtract line 6 from line 1. H&r tax cut If zero or less, enter -0- 7. H&r tax cut       8. H&r tax cut Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. H&r tax cut 8. H&r tax cut       9. H&r tax cut Enter the smaller of line 1 or line 8 9. H&r tax cut       10. H&r tax cut Enter the smaller of line 7 or line 9 10. H&r tax cut       11. H&r tax cut Subtract line 10 from line 9. H&r tax cut This amount is taxed at 0% 11. H&r tax cut       12. H&r tax cut Enter the smaller of line 1 or line 6 12. H&r tax cut       13. H&r tax cut Enter the amount from line 11 13. H&r tax cut       14. H&r tax cut Subtract line 13 from line 12 14. H&r tax cut       15. H&r tax cut Multiply line 14 by 15% (. H&r tax cut 15) 15. H&r tax cut   16. H&r tax cut Figure the tax on the amount on line 7. H&r tax cut If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. H&r tax cut If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. H&r tax cut   17. H&r tax cut Add lines 15 and 16 17. H&r tax cut   18. H&r tax cut Figure the tax on the amount on line 1. H&r tax cut If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. H&r tax cut If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. H&r tax cut   19. H&r tax cut Tax on all taxable income. H&r tax cut Enter the smaller of line 17 or line 18. H&r tax cut Also enter this amount on line 12 of Schedule AI in the appropriate column. H&r tax cut However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. H&r tax cut   Worksheet 4-2. H&r tax cut 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. H&r tax cut             1. H&r tax cut Enter the amount from line 11 of Schedule AI for the period 1. H&r tax cut   2. H&r tax cut Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. H&r tax cut   3. H&r tax cut Add lines 1 and 2 3. H&r tax cut   4. H&r tax cut Tax on the amount on line 3. H&r tax cut Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. H&r tax cut See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. H&r tax cut (Note. H&r tax cut You do not have to use the same method for each period on Schedule AI. H&r tax cut ) 4. H&r tax cut   5. H&r tax cut Tax on the amount on line 2. H&r tax cut If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. H&r tax cut If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. H&r tax cut   6. H&r tax cut Subtract line 5 from line 4. H&r tax cut Enter the result here and on line 12 of Schedule AI. H&r tax cut If zero or less,  enter -0- 6. H&r tax cut             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. H&r tax cut     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. H&r tax cut If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. H&r tax cut Complete the rest of Form 8615 according to its instructions. H&r tax cut Then complete lines 5 and 6 above. H&r tax cut     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. H&r tax cut Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). H&r tax cut Next, determine if you have a capital gain excess. H&r tax cut     Figuring capital gain excess. H&r tax cut To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). H&r tax cut If the result is more than zero, that amount is your capital gain excess. H&r tax cut     No capital gain excess. H&r tax cut If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. H&r tax cut Then complete lines 5 and 6 above. H&r tax cut     Capital gain excess. H&r tax cut If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. H&r tax cut Then complete lines 5 and 6 above. H&r tax cut     Make the modifications below only for purposes of filling out Worksheet 4-2 above. H&r tax cut     a. H&r tax cut Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. H&r tax cut     b. H&r tax cut Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. H&r tax cut     c. H&r tax cut Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. H&r tax cut     d. H&r tax cut Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). H&r tax cut   Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Tropical Storm Irene in Connecticut

E-file to Remain Open through Oct. 31 for Irene Victims

CT-2011-40, Sept. 6, 2011

WASHINGTON — Victims of Tropical Storm Irene that began on Aug. 27, 2011, in Connecticut may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland and Windham. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Connecticut/Tropical Storm Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from this website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

 

Page Last Reviewed or Updated: 20-Feb-2014

The H&r Tax Cut

H&r tax cut 5. H&r tax cut   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H&r tax cut Free help with your tax return. H&r tax cut   You can get free help preparing your return nationwide from IRS-certified volunteers. H&r tax cut The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H&r tax cut The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r tax cut Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H&r tax cut In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H&r tax cut To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H&r tax cut gov, download the IRS2Go app, or call 1-800-906-9887. H&r tax cut   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r tax cut To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r tax cut aarp. H&r tax cut org/money/taxaide or call 1-888-227-7669. H&r tax cut For more information on these programs, go to IRS. H&r tax cut gov and enter “VITA” in the search box. H&r tax cut Internet. H&r tax cut    IRS. H&r tax cut gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H&r tax cut Download the free IRS2Go app from the iTunes app store or from Google Play. H&r tax cut Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H&r tax cut Check the status of your 2013 refund with the Where's My Refund? application on IRS. H&r tax cut gov or download the IRS2Go app and select the Refund Status option. H&r tax cut The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r tax cut Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H&r tax cut You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r tax cut The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r tax cut Use the Interactive Tax Assistant (ITA) to research your tax questions. H&r tax cut No need to wait on the phone or stand in line. H&r tax cut The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H&r tax cut When you reach the response screen, you can print the entire interview and the final response for your records. H&r tax cut New subject areas are added on a regular basis. H&r tax cut  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H&r tax cut gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H&r tax cut You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H&r tax cut The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H&r tax cut When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H&r tax cut Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H&r tax cut You can also ask the IRS to mail a return or an account transcript to you. H&r tax cut Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H&r tax cut gov or by calling 1-800-908-9946. H&r tax cut Tax return and tax account transcripts are generally available for the current year and the past three years. H&r tax cut Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H&r tax cut Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H&r tax cut If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H&r tax cut Check the status of your amended return using Where's My Amended Return? Go to IRS. H&r tax cut gov and enter Where's My Amended Return? in the search box. H&r tax cut You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r tax cut It can take up to 3 weeks from the date you mailed it to show up in our system. H&r tax cut Make a payment using one of several safe and convenient electronic payment options available on IRS. H&r tax cut gov. H&r tax cut Select the Payment tab on the front page of IRS. H&r tax cut gov for more information. H&r tax cut Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H&r tax cut Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r tax cut gov. H&r tax cut Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H&r tax cut Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r tax cut gov. H&r tax cut Request an Electronic Filing PIN by going to IRS. H&r tax cut gov and entering Electronic Filing PIN in the search box. H&r tax cut Download forms, instructions and publications, including accessible versions for people with disabilities. H&r tax cut Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H&r tax cut gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H&r tax cut An employee can answer questions about your tax account or help you set up a payment plan. H&r tax cut Before you visit, check the Office Locator on IRS. H&r tax cut gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H&r tax cut If you have a special need, such as a disability, you can request an appointment. H&r tax cut Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r tax cut Apply for an Employer Identification Number (EIN). H&r tax cut Go to IRS. H&r tax cut gov and enter Apply for an EIN in the search box. H&r tax cut Read the Internal Revenue Code, regulations, or other official guidance. H&r tax cut Read Internal Revenue Bulletins. H&r tax cut Sign up to receive local and national tax news and more by email. H&r tax cut Just click on “subscriptions” above the search box on IRS. H&r tax cut gov and choose from a variety of options. H&r tax cut Phone. H&r tax cut    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r tax cut Download the free IRS2Go app from the iTunes app store or from Google Play. H&r tax cut Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H&r tax cut gov, or download the IRS2Go app. H&r tax cut Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r tax cut The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r tax cut Most VITA and TCE sites offer free electronic filing. H&r tax cut Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r tax cut Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H&r tax cut Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. H&r tax cut If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r tax cut The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r tax cut Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r tax cut Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. H&r tax cut The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r tax cut Note, the above information is for our automated hotline. H&r tax cut Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. H&r tax cut Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r tax cut You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r tax cut It can take up to 3 weeks from the date you mailed it to show up in our system. H&r tax cut Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). H&r tax cut You should receive your order within 10 business days. H&r tax cut Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H&r tax cut If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. H&r tax cut Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r tax cut The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r tax cut These individuals can also contact the IRS through relay services such as the Federal Relay Service. H&r tax cut Walk-in. H&r tax cut   You can find a selection of forms, publications and services — in-person. H&r tax cut Products. H&r tax cut You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r tax cut Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r tax cut Services. H&r tax cut You can walk in to your local TAC for face-to-face tax help. H&r tax cut An employee can answer questions about your tax account or help you set up a payment plan. H&r tax cut Before visiting, use the Office Locator tool on IRS. H&r tax cut gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H&r tax cut Mail. H&r tax cut   You can send your order for forms, instructions, and publications to the address below. H&r tax cut You should receive a response within 10 business days after your request is received. H&r tax cut Internal Revenue Service 1201 N. H&r tax cut Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. H&r tax cut The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r tax cut Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r tax cut   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H&r tax cut We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. H&r tax cut You face (or your business is facing) an immediate threat of adverse action. H&r tax cut You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H&r tax cut   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. H&r tax cut Here's why we can help: TAS is an independent organization within the IRS. H&r tax cut Our advocates know how to work with the IRS. H&r tax cut Our services are free and tailored to meet your needs. H&r tax cut We have offices in every state, the District of Columbia, and Puerto Rico. H&r tax cut   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. H&r tax cut   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r tax cut If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H&r tax cut Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. H&r tax cut Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H&r tax cut Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. H&r tax cut Prev  Up  Next   Home   More Online Publications