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How Do I File A Tax Extension

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How Do I File A Tax Extension

How do i file a tax extension Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. How do i file a tax extension Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. How do i file a tax extension Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. How do i file a tax extension Any forgiven tax liability owed to the IRS will not have to be paid. How do i file a tax extension Any forgiven tax liability that has already been paid will be refunded. How do i file a tax extension (See Refund of Taxes Paid, later. How do i file a tax extension ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. How do i file a tax extension Then read Amount of Tax Forgiven. How do i file a tax extension Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. How do i file a tax extension Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. How do i file a tax extension See Minimum Amount of Relief later under Amount of Tax Forgiven. How do i file a tax extension Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. How do i file a tax extension Oklahoma City attack. How do i file a tax extension   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. How do i file a tax extension Example 1. How do i file a tax extension A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. How do i file a tax extension His income tax is forgiven for 1994 and 1995. How do i file a tax extension Example 2. How do i file a tax extension A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. How do i file a tax extension She subsequently died of her wounds in 1996. How do i file a tax extension Her income tax is forgiven for 1994, 1995, and 1996. How do i file a tax extension September 11 attacks and anthrax attacks. How do i file a tax extension   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. How do i file a tax extension Example 1. How do i file a tax extension A Pentagon employee died in the September 11 attack. How do i file a tax extension Her income tax is forgiven for 2000 and 2001. How do i file a tax extension Example 2. How do i file a tax extension A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. How do i file a tax extension His income tax liability is forgiven for 2000, 2001, and 2002. How do i file a tax extension Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. How do i file a tax extension On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. How do i file a tax extension To figure the tax to be forgiven, use the following worksheets. How do i file a tax extension Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). How do i file a tax extension Use Worksheet B for any eligible year the decedent filed a joint return. How do i file a tax extension See the illustrated Worksheet B near the end of this publication. How do i file a tax extension Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. How do i file a tax extension Instead, complete Worksheet C and file a return for the decedent's last tax year. How do i file a tax extension See Minimum Amount of Relief, later. How do i file a tax extension If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. How do i file a tax extension In English–7 a. How do i file a tax extension m. How do i file a tax extension to 10 p. How do i file a tax extension m. How do i file a tax extension local time. How do i file a tax extension In Spanish–8 a. How do i file a tax extension m. How do i file a tax extension to 9:30 p. How do i file a tax extension m. How do i file a tax extension local time. How do i file a tax extension Both spouses died. How do i file a tax extension   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. How do i file a tax extension Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). How do i file a tax extension If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. How do i file a tax extension However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. How do i file a tax extension The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. How do i file a tax extension Residents of community property states. How do i file a tax extension   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. How do i file a tax extension Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. How do i file a tax extension Worksheet B. How do i file a tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file a tax extension 1       2 Enter the decedent's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions. How do i file a tax extension 2       3 Enter the decedent's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file a tax extension See the instructions. How do i file a tax extension 4       5 Subtract line 4 from line 3. How do i file a tax extension 5       6 Enter the surviving spouse's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions. How do i file a tax extension 6       7 Enter the surviving spouse's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file a tax extension 8       9 Subtract line 8 from line 7. How do i file a tax extension 9       10 Add lines 5 and 9. How do i file a tax extension 10       11 Enter the total tax from the joint return. How do i file a tax extension See Table 1 on page 5 for the line number for years before 2002. How do i file a tax extension 11       12 Add lines 4 and 8. How do i file a tax extension 12       13 Subtract line 12 from line 11. How do i file a tax extension 13       14 Divide line 5 by line 10. How do i file a tax extension Enter the result as a decimal. How do i file a tax extension 14       15 Tax to be forgiven. How do i file a tax extension Multiply line 13 by line 14 and enter the result. How do i file a tax extension 15       Note. How do i file a tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file a tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file a tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file a tax extension The IRS will determine the amount to be refunded. How do i file a tax extension Worksheet B. How do i file a tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file a tax extension 1       2 Enter the decedent's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions. How do i file a tax extension 2       3 Enter the decedent's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file a tax extension See the instructions. How do i file a tax extension 4       5 Subtract line 4 from line 3. How do i file a tax extension 5       6 Enter the surviving spouse's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions. How do i file a tax extension 6       7 Enter the surviving spouse's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file a tax extension 8       9 Subtract line 8 from line 7. How do i file a tax extension 9       10 Add lines 5 and 9. How do i file a tax extension 10       11 Enter the total tax from the joint return. How do i file a tax extension See Table 1 on page 5 for the line number for years before 2002. How do i file a tax extension 11       12 Add lines 4 and 8. How do i file a tax extension 12       13 Subtract line 12 from line 11. How do i file a tax extension 13       14 Divide line 5 by line 10. How do i file a tax extension Enter the result as a decimal. How do i file a tax extension 14       15 Tax to be forgiven. How do i file a tax extension Multiply line 13 by line 14 and enter the result. How do i file a tax extension 15       Note. How do i file a tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file a tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file a tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file a tax extension The IRS will determine the amount to be refunded. How do i file a tax extension Instructions for Worksheet B Table 1. How do i file a tax extension Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How do i file a tax extension * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How do i file a tax extension ** File Form 4506 to get a transcript of the decedent's account. How do i file a tax extension Table 1. How do i file a tax extension Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How do i file a tax extension * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How do i file a tax extension ** File Form 4506 to get a transcript of the decedent's account. How do i file a tax extension Lines 2 and 6. How do i file a tax extension   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. How do i file a tax extension   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. How do i file a tax extension Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. How do i file a tax extension Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. How do i file a tax extension   Allocate business deductions to the owner of the business. How do i file a tax extension Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. How do i file a tax extension Lines 3 and 7. How do i file a tax extension   Figure the total tax as if a separate return had been filed. How do i file a tax extension The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. How do i file a tax extension When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. How do i file a tax extension   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. How do i file a tax extension If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. How do i file a tax extension Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. How do i file a tax extension Line 4. How do i file a tax extension   Enter the total, if any, of the following taxes. How do i file a tax extension Self-employment tax. How do i file a tax extension Social security and Medicare tax on tip income not reported to employer. How do i file a tax extension Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How do i file a tax extension Tax on excess accumulation in qualified retirement plans. How do i file a tax extension Household employment taxes. How do i file a tax extension Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How do i file a tax extension Tax on golden parachute payments. How do i file a tax extension Minimum Amount of Relief The minimum amount of relief is $10,000. How do i file a tax extension If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. How do i file a tax extension The IRS will refund the difference as explained under Refund of Taxes Paid. How do i file a tax extension Use Worksheet C to figure the additional tax payment. How do i file a tax extension But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. How do i file a tax extension Example 1. How do i file a tax extension An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. How do i file a tax extension The $6,400 is eligible for forgiveness. How do i file a tax extension The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. How do i file a tax extension Example 2. How do i file a tax extension A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. How do i file a tax extension The IRS will treat $10,000 as a tax payment for 2001. How do i file a tax extension Income received after date of death. How do i file a tax extension   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. How do i file a tax extension Examples are the final paycheck or dividends on stock owned by the decedent. How do i file a tax extension However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). How do i file a tax extension Nonqualifying income. How do i file a tax extension   The following income is not exempt from tax. How do i file a tax extension The tax on it is not eligible for forgiveness. How do i file a tax extension Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. How do i file a tax extension Amounts that would not have been payable but for an action taken after September 11, 2001. How do i file a tax extension The following are examples of nonqualifying income. How do i file a tax extension Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. How do i file a tax extension Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. How do i file a tax extension Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. How do i file a tax extension Interest on savings bonds cashed by the beneficiary of the decedent. How do i file a tax extension If you are responsible for the estate of a decedent, see Publication 559. How do i file a tax extension Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. How do i file a tax extension Instructions for lines 2–9 of Worksheet C. How do i file a tax extension   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. How do i file a tax extension To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. How do i file a tax extension Or, if special requirements are met, you can use the alternative computation instead. How do i file a tax extension See Alternative computation, later. How do i file a tax extension   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. How do i file a tax extension Use Form 1041 to figure what the taxable income would be without including the exempt income. How do i file a tax extension Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). How do i file a tax extension Alternative computation. How do i file a tax extension   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. How do i file a tax extension You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. How do i file a tax extension The estate claimed an income distribution deduction on line 18 (Form 1041). How do i file a tax extension Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. How do i file a tax extension If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. How do i file a tax extension If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. How do i file a tax extension Complete the rest of Worksheet C to determine the additional payment allowed. How do i file a tax extension Worksheet C. How do i file a tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How do i file a tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file a tax extension 1 Minimum relief amount. How do i file a tax extension Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file a tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How do i file a tax extension 3       4 Add lines 2 and 3. How do i file a tax extension 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file a tax extension (See Income received after date of death on page 5. How do i file a tax extension ) 5       6 Add lines 4 and 5. How do i file a tax extension 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file a tax extension 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file a tax extension 8       9 Tax on exempt income. How do i file a tax extension Subtract line 8 from line 7. How do i file a tax extension 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file a tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file a tax extension 10       11 Add lines 9 and 10. How do i file a tax extension 11   12 Additional payment allowed. How do i file a tax extension If line 11 is $10,000 or more, enter -0- and stop here. How do i file a tax extension No additional amount is allowed as a tax payment. How do i file a tax extension Otherwise, subtract line 11 from line 1 and enter the result. How do i file a tax extension 12   Note. How do i file a tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file a tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file a tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file a tax extension Write "Sec. How do i file a tax extension 692(d)(2) Payment" and the amount to the right of the entry space. How do i file a tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file a tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file a tax extension Write “Sec. How do i file a tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file a tax extension Worksheet C. How do i file a tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How do i file a tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file a tax extension 1 Minimum relief amount. How do i file a tax extension Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file a tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How do i file a tax extension 3       4 Add lines 2 and 3. How do i file a tax extension 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file a tax extension (See Income received after date of death on page 5. How do i file a tax extension ) 5       6 Add lines 4 and 5. How do i file a tax extension 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file a tax extension 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file a tax extension 8       9 Tax on exempt income. How do i file a tax extension Subtract line 8 from line 7. How do i file a tax extension 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file a tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file a tax extension 10       11 Add lines 9 and 10. How do i file a tax extension 11   12 Additional payment allowed. How do i file a tax extension If line 11 is $10,000 or more, enter -0- and stop here. How do i file a tax extension No additional amount is allowed as a tax payment. How do i file a tax extension Otherwise, subtract line 11 from line 1 and enter the result. How do i file a tax extension 12   Note. How do i file a tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file a tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file a tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file a tax extension Write "Sec. How do i file a tax extension 692(d)(2) Payment" and the amount to the right of the entry space. How do i file a tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file a tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file a tax extension Write “Sec. How do i file a tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file a tax extension Worksheet D. How do i file a tax extension Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How do i file a tax extension (See Income received after date of death on page 5. How do i file a tax extension ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How do i file a tax extension 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How do i file a tax extension 5   6 Estate's tax on exempt income. How do i file a tax extension Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How do i file a tax extension Figure the total tax that would have been payable by all beneficiaries. How do i file a tax extension Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How do i file a tax extension Add the amounts by which each beneficiary's income tax is increased. How do i file a tax extension 7   8 Add lines 6 and 7. How do i file a tax extension Enter this amount on line 9 of Worksheet C. How do i file a tax extension 8   Worksheet D. How do i file a tax extension Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How do i file a tax extension (See Income received after date of death on page 5. How do i file a tax extension ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How do i file a tax extension 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How do i file a tax extension 5   6 Estate's tax on exempt income. How do i file a tax extension Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How do i file a tax extension Figure the total tax that would have been payable by all beneficiaries. How do i file a tax extension Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How do i file a tax extension Add the amounts by which each beneficiary's income tax is increased. How do i file a tax extension 7   8 Add lines 6 and 7. How do i file a tax extension Enter this amount on line 9 of Worksheet C. How do i file a tax extension 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. How do i file a tax extension Income tax liabilities that have been paid. How do i file a tax extension Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. How do i file a tax extension See Minimum Amount of Relief, earlier. How do i file a tax extension Example 1. How do i file a tax extension A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. How do i file a tax extension The total, $14,000, is eligible for tax forgiveness. How do i file a tax extension However, he paid only $13,000 of that amount. How do i file a tax extension The IRS will refund the $13,000 paid. How do i file a tax extension Example 2. How do i file a tax extension A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. How do i file a tax extension The child qualifies for the minimum relief of $10,000. How do i file a tax extension The $10,000 is treated as a tax payment for 2001 and will be refunded. How do i file a tax extension Period for filing a claim for credit or refund. How do i file a tax extension   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. How do i file a tax extension For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. How do i file a tax extension To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. How do i file a tax extension Extension of time for victims of Oklahoma City attack. How do i file a tax extension   The period described above has been extended for victims of the Oklahoma City attack. How do i file a tax extension Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. How do i file a tax extension How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. How do i file a tax extension Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. How do i file a tax extension Return required but not yet filed. How do i file a tax extension   File Form 1040 if the decedent was a U. How do i file a tax extension S. How do i file a tax extension citizen or resident. How do i file a tax extension File Form 1040NR if the decedent was a nonresident alien. How do i file a tax extension A nonresident alien is someone who is not a U. How do i file a tax extension S. How do i file a tax extension citizen or resident. How do i file a tax extension Return required and already filed. How do i file a tax extension   File a separate Form 1040X for each year you are claiming tax relief. How do i file a tax extension Return not required and not filed. How do i file a tax extension   File Form 1040 only for the year of death if the decedent was a U. How do i file a tax extension S. How do i file a tax extension citizen or resident. How do i file a tax extension File Form 1040NR if the decedent was a nonresident alien. How do i file a tax extension Return not required but already filed. How do i file a tax extension   File Form 1040X only for the year of death. How do i file a tax extension How to complete the returns. How do i file a tax extension   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. How do i file a tax extension Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. How do i file a tax extension If filing Form 1040 or Form 1040NR, also attach any Forms W–2. How do i file a tax extension If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. How do i file a tax extension Also, please write one of the following across the top of page 1 of each return. How do i file a tax extension KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. How do i file a tax extension ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. How do i file a tax extension If you need a copy, use Form 4506. How do i file a tax extension The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. How do i file a tax extension Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. How do i file a tax extension Send Form 4506 to the address shown in the form instructions. How do i file a tax extension Taxpayer identification number. How do i file a tax extension   A taxpayer identification number must be furnished on the decedent's returns. How do i file a tax extension This is usually the decedent's social security number (SSN). How do i file a tax extension However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). How do i file a tax extension If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. How do i file a tax extension S. How do i file a tax extension income tax return for any tax year, do not apply for an ITIN. How do i file a tax extension You may claim a refund by filing Form 1040NR without an SSN or ITIN. How do i file a tax extension Necessary Documents Please attach the following documents to the return or amended return. How do i file a tax extension Proof of death. How do i file a tax extension   Attach a copy of the death certificate. How do i file a tax extension If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. How do i file a tax extension Form 1310. How do i file a tax extension   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. How do i file a tax extension You are a surviving spouse filing an original or amended joint return with the decedent. How do i file a tax extension You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. How do i file a tax extension A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. How do i file a tax extension A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. How do i file a tax extension      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. How do i file a tax extension Include a statement saying an amended return will be filed as soon as the necessary tax information is available. How do i file a tax extension Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. How do i file a tax extension Use one of the addresses shown below. How do i file a tax extension Where you file the returns or claims depends on whether you use the U. How do i file a tax extension S. How do i file a tax extension Postal Service or a private delivery service. How do i file a tax extension Please do not send these returns or claims to any of the addresses shown in the tax form instructions. How do i file a tax extension U. How do i file a tax extension S. How do i file a tax extension Postal Service. How do i file a tax extension   If you use the U. How do i file a tax extension S. How do i file a tax extension Postal Service, file these returns and claims at the following address. How do i file a tax extension Internal Revenue Service P. How do i file a tax extension O. How do i file a tax extension Box 4053 Woburn, MA 01888 Private delivery service. How do i file a tax extension   Private delivery services cannot deliver items to P. How do i file a tax extension O. How do i file a tax extension boxes. How do i file a tax extension If you use a private delivery service, file these returns and claims at the following address. How do i file a tax extension Internal Revenue Service Stop 661 310 Lowell St. How do i file a tax extension Andover, MA 01810 Designated private delivery services. How do i file a tax extension   You can use the following private delivery services to file these returns and claims. How do i file a tax extension Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. How do i file a tax extension DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. How do i file a tax extension Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. How do i file a tax extension United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How do i file a tax extension M. How do i file a tax extension , UPS Worldwide Express Plus, and UPS Worldwide Express. How do i file a tax extension The private delivery service can tell you how to get written proof of the mailing date. How do i file a tax extension Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. How do i file a tax extension September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. How do i file a tax extension Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. How do i file a tax extension These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). How do i file a tax extension No withholding applies to these payments. How do i file a tax extension Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. How do i file a tax extension Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. How do i file a tax extension Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. How do i file a tax extension (A personal residence can be a rented residence or one you own. How do i file a tax extension ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. How do i file a tax extension Qualified disaster relief payments also include the following. How do i file a tax extension Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. How do i file a tax extension Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. How do i file a tax extension Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. How do i file a tax extension Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. How do i file a tax extension Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. How do i file a tax extension Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. How do i file a tax extension However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. How do i file a tax extension If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. How do i file a tax extension For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. How do i file a tax extension If that period has expired, you are granted an extension. How do i file a tax extension You have until January 22, 2003, to file Form 1040X to exclude the death benefits. How do i file a tax extension On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. How do i file a tax extension 102(b)(2). How do i file a tax extension ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. How do i file a tax extension The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. How do i file a tax extension Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. How do i file a tax extension Bureau of Justice Assistance payments. How do i file a tax extension   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. How do i file a tax extension Government plan annuity. How do i file a tax extension   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. How do i file a tax extension This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. How do i file a tax extension For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. How do i file a tax extension More information. How do i file a tax extension   For more information, see Publication 559. How do i file a tax extension Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. How do i file a tax extension The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. How do i file a tax extension If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). How do i file a tax extension Affected taxpayers. How do i file a tax extension   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. How do i file a tax extension Any individual whose main home is located in a covered area (defined later). How do i file a tax extension Any business entity or sole proprietor whose principal place of business is located in a covered area. How do i file a tax extension Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. How do i file a tax extension The main home or principal place of business does not have to be located in the covered area. How do i file a tax extension Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. How do i file a tax extension Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. How do i file a tax extension The spouse on a joint return with a taxpayer who is eligible for postponements. How do i file a tax extension Any other person determined by the IRS to be affected by a terrorist attack. How do i file a tax extension Covered area. How do i file a tax extension   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. How do i file a tax extension Abatement of interest. How do i file a tax extension   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. How do i file a tax extension Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. How do i file a tax extension You must make this choice to deduct your loss on your 2000 return by the later of the following dates. How do i file a tax extension The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). How do i file a tax extension The due date (with extensions) for the 2000 return. How do i file a tax extension For more information about disaster area losses, see Publication 547. How do i file a tax extension Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. How do i file a tax extension The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. How do i file a tax extension The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. How do i file a tax extension These credits may reduce or eliminate the estate tax due. How do i file a tax extension A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. How do i file a tax extension Recovery from the September 11th Victim Compensation Fund. How do i file a tax extension   The value of claims for a decedent's pain and suffering is normally included in the gross estate. How do i file a tax extension However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. How do i file a tax extension Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. How do i file a tax extension Which estates must file a return. How do i file a tax extension   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. How do i file a tax extension S. How do i file a tax extension citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. How do i file a tax extension Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. How do i file a tax extension Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. How do i file a tax extension S. How do i file a tax extension Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. How do i file a tax extension Where to file. How do i file a tax extension   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. How do i file a tax extension Internal Revenue Service E & G Department/Stop 824T 201 W. How do i file a tax extension Rivercenter Blvd. How do i file a tax extension Covington, KY 41011 More information. How do i file a tax extension   For more information on the federal estate tax, see the instructions for Form 706. How do i file a tax extension Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. How do i file a tax extension The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. How do i file a tax extension However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. How do i file a tax extension For information about these requirements, see Internal Revenue Code section 5891. How do i file a tax extension Worksheet B Illustrated. How do i file a tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file a tax extension 1 2000 2001   2 Enter the decedent's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions. How do i file a tax extension 2 $17,259 $14,295   3 Enter the decedent's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file a tax extension See the instructions. How do i file a tax extension 4 3,532 3,109   5 Subtract line 4 from line 3. How do i file a tax extension 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions for line 2. How do i file a tax extension 6 29,025 29,850   7 Enter the surviving spouse's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file a tax extension 8 0 0   9 Subtract line 8 from line 7. How do i file a tax extension 9 5,277 5,391   10 Add lines 5 and 9. How do i file a tax extension 10 7,868 7,532   11 Enter the total tax from the joint return. How do i file a tax extension See Table 1 on page 5 for the line number for years before 2002. How do i file a tax extension 11 10,789 9,728   12 Add lines 4 and 8. How do i file a tax extension 12 3,532 3,109   13 Subtract line 12 from line 11. How do i file a tax extension 13 7,257 6,619   14 Divide line 5 by line 10. How do i file a tax extension Enter the result as a decimal. How do i file a tax extension 14 . How do i file a tax extension 329 . How do i file a tax extension 284   15 Tax to be forgiven. How do i file a tax extension Multiply line 13 by line 14 and enter the result. How do i file a tax extension 15 $2,388 $1,880   Note. How do i file a tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file a tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file a tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file a tax extension The IRS will determine the amount to be refunded. How do i file a tax extension Worksheet B Illustrated. How do i file a tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file a tax extension 1 2000 2001   2 Enter the decedent's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions. How do i file a tax extension 2 $17,259 $14,295   3 Enter the decedent's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file a tax extension See the instructions. How do i file a tax extension 4 3,532 3,109   5 Subtract line 4 from line 3. How do i file a tax extension 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions for line 2. How do i file a tax extension 6 29,025 29,850   7 Enter the surviving spouse's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file a tax extension 8 0 0   9 Subtract line 8 from line 7. How do i file a tax extension 9 5,277 5,391   10 Add lines 5 and 9. How do i file a tax extension 10 7,868 7,532   11 Enter the total tax from the joint return. How do i file a tax extension See Table 1 on page 5 for the line number for years before 2002. How do i file a tax extension 11 10,789 9,728   12 Add lines 4 and 8. How do i file a tax extension 12 3,532 3,109   13 Subtract line 12 from line 11. How do i file a tax extension 13 7,257 6,619   14 Divide line 5 by line 10. How do i file a tax extension Enter the result as a decimal. How do i file a tax extension 14 . How do i file a tax extension 329 . How do i file a tax extension 284   15 Tax to be forgiven. How do i file a tax extension Multiply line 13 by line 14 and enter the result. How do i file a tax extension 15 $2,388 $1,880   Note. How do i file a tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file a tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file a tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file a tax extension The IRS will determine the amount to be refunded. How do i file a tax extension Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. How do i file a tax extension They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. How do i file a tax extension The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. How do i file a tax extension After the husband died, his estate received income of $4,000. How do i file a tax extension Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. How do i file a tax extension This net profit is exempt from income tax as explained earlier under Income received after date of death. How do i file a tax extension The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. How do i file a tax extension To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. How do i file a tax extension She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. How do i file a tax extension To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. How do i file a tax extension To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. How do i file a tax extension   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. How do i file a tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How do i file a tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file a tax extension 1 Minimum relief amount. How do i file a tax extension Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file a tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How do i file a tax extension 3 0     4 Add lines 2 and 3. How do i file a tax extension 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file a tax extension (See Income received after date of death on page 5. How do i file a tax extension ) 5 1,000     6 Add lines 4 and 5. How do i file a tax extension 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file a tax extension 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file a tax extension 8 435     9 Tax on exempt income. How do i file a tax extension Subtract line 8 from line 7. How do i file a tax extension 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file a tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file a tax extension 10 4,268     11 Add lines 9 and 10. How do i file a tax extension 11 $4,543 12 Additional payment allowed. How do i file a tax extension If line 11 is $10,000 or more, enter -0- and stop here. How do i file a tax extension No additional amount is allowed as a tax payment. How do i file a tax extension Otherwise, subtract line 11 from line 1 and enter the result. How do i file a tax extension 12 $5,457 Note. How do i file a tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file a tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file a tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file a tax extension Write "Sec. How do i file a tax extension 692(d)(2) Payment" and the amount to the right of the entry space. How do i file a tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file a tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file a tax extension Write “Sec. How do i file a tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file a tax extension Worksheet C Illustrated. How do i file a tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How do i file a tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file a tax extension 1 Minimum relief amount. How do i file a tax extension Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file a tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How do i file a tax extension 3 0     4 Add lines 2 and 3. How do i file a tax extension 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file a tax extension (See Income received after date of death on page 5. How do i file a tax extension ) 5 1,000     6 Add lines 4 and 5. How do i file a tax extension 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file a tax extension 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file a tax extension 8 435     9 Tax on exempt income. How do i file a tax extension Subtract line 8 from line 7. How do i file a tax extension 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file a tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file a tax extension 10 4,268     11 Add lines 9 and 10. How do i file a tax extension 11 $4,543 12 Additional payment allowed. How do i file a tax extension If line 11 is $10,000 or more, enter -0- and stop here. How do i file a tax extension No additional amount is allowed as a tax payment. How do i file a tax extension Otherwise, subtract line 11 from line 1 and enter the result. How do i file a tax extension 12 $5,457 Note. How do i file a tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file a tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file a tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file a tax extension Write "Sec. How do i file a tax extension 692(d)(2) Payment" and the amount to the right of the entry space. How do i file a tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file a tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file a tax extension Write “Sec. How do i file a tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file a tax extension Additional Worksheets The following additional worksheets are provided for your convenience. How do i file a tax extension Worksheet A. How do i file a tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How do i file a tax extension 1       2 Enter the total tax from the decedent's income tax return. How do i file a tax extension See Table 1 on page 5 for the line number for years before 2002. How do i file a tax extension 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How do i file a tax extension (These taxes are not eligible for forgiveness. How do i file a tax extension )           a Self-employment tax. How do i file a tax extension 3a         b Social security and Medicare tax on tip income not reported to employer. How do i file a tax extension 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How do i file a tax extension 3c         d Tax on excess accumulation in qualified retirement plans. How do i file a tax extension 3d         e Household employment taxes. How do i file a tax extension 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How do i file a tax extension 3f         g Tax on golden parachute payments. How do i file a tax extension 3g       4 Add lines 3a through 3g. How do i file a tax extension 4       5 Tax to be forgiven. How do i file a tax extension Subtract line 4 from line 2. How do i file a tax extension 5       Note. How do i file a tax extension If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How do i file a tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file a tax extension If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file a tax extension The IRS will determine the amount to be refunded. How do i file a tax extension Worksheet A. How do i file a tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How do i file a tax extension 1       2 Enter the total tax from the decedent's income tax return. How do i file a tax extension See Table 1 on page 5 for the line number for years before 2002. How do i file a tax extension 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How do i file a tax extension (These taxes are not eligible for forgiveness. How do i file a tax extension )           a Self-employment tax. How do i file a tax extension 3a         b Social security and Medicare tax on tip income not reported to employer. How do i file a tax extension 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How do i file a tax extension 3c         d Tax on excess accumulation in qualified retirement plans. How do i file a tax extension 3d         e Household employment taxes. How do i file a tax extension 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How do i file a tax extension 3f         g Tax on golden parachute payments. How do i file a tax extension 3g       4 Add lines 3a through 3g. How do i file a tax extension 4       5 Tax to be forgiven. How do i file a tax extension Subtract line 4 from line 2. How do i file a tax extension 5       Note. How do i file a tax extension If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How do i file a tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file a tax extension If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file a tax extension The IRS will determine the amount to be refunded. How do i file a tax extension Worksheet B. How do i file a tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file a tax extension 1       2 Enter the decedent's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions. How do i file a tax extension 2       3 Enter the decedent's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file a tax extension See the instructions. How do i file a tax extension 4       5 Subtract line 4 from line 3. How do i file a tax extension 5       6 Enter the surviving spouse's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions. How do i file a tax extension 6       7 Enter the surviving spouse's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file a tax extension 8       9 Subtract line 8 from line 7. How do i file a tax extension 9       10 Add lines 5 and 9. How do i file a tax extension 10       11 Enter the total tax from the joint return. How do i file a tax extension See Table 1 on page 5 for the line number for years before 2002. How do i file a tax extension 11       12 Add lines 4 and 8. How do i file a tax extension 12       13 Subtract line 12 from line 11. How do i file a tax extension 13       14 Divide line 5 by line 10. How do i file a tax extension Enter the result as a decimal. How do i file a tax extension 14       15 Tax to be forgiven. How do i file a tax extension Multiply line 13 by line 14 and enter the result. How do i file a tax extension 15       Note. How do i file a tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file a tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file a tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file a tax extension The IRS will determine the amount to be refunded. How do i file a tax extension Worksheet B. How do i file a tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file a tax extension 1       2 Enter the decedent's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions. How do i file a tax extension 2       3 Enter the decedent's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file a tax extension See the instructions. How do i file a tax extension 4       5 Subtract line 4 from line 3. How do i file a tax extension 5       6 Enter the surviving spouse's taxable income. How do i file a tax extension Figure taxable income as if a separate return had been filed. How do i file a tax extension See the instructions. How do i file a tax extension 6       7 Enter the surviving spouse's total tax. How do i file a tax extension See the instructions. How do i file a tax extension 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file a tax extension 8       9 Subtract line 8 from line 7. How do i file a tax extension 9       10 Add lines 5 and 9. How do i file a tax extension 10       11 Enter the total tax from the joint return. How do i file a tax extension See Table 1 on page 5 for the line number for years before 2002. How do i file a tax extension 11       12 Add lines 4 and 8. How do i file a tax extension 12       13 Subtract line 12 from line 11. How do i file a tax extension 13       14 Divide line 5 by line 10. How do i file a tax extension Enter the result as a decimal. How do i file a tax extension 14       15 Tax to be forgiven. How do i file a tax extension Multiply line 13 by line 14 and enter the result. How do i file a tax extension 15       Note. How do i file a tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file a tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file a tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file a tax extension The IRS will determine the amount to be refunded. How do i file a tax extension Worksheet C. How do i file a tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How do i file a tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file a tax extension 1 Minimum tax forgiveness. How do i file a tax extension Note. How do i file a tax extension Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file a tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How do i file a tax extension 3       4 Add lines 2 and 3. How do i file a tax extension 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file a tax extension (See Income received after date of death on page 5. How do i file a tax extension ) 5       6 Add lines 4 and 5. How do i file a tax extension 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file a tax extension 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file a tax extension 8       9 Tax on exempt income. How do i file a tax extension Subtract line 8 from line 7. How do i file a tax extension 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file a tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file a tax extension 10       11 Add lines 9 and 10. How do i file a tax extension 11   12 Additional payment allowed. How do i file a tax extension If line 11 is $10,000 or more, enter -0- and stop here. How do i file a tax extension No additional amount is allowed as a tax payment. How do i file a tax extension Otherwise, subtract line 11 from line 1 and enter the result. How do i file a tax extension 12   Note. How do i file a tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file a tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file a tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file a tax extension Write "Sec. How do i file a tax extension 692(d)(2) Payment" and the amount to the right of the entry space. How do i file a tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file a tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file a tax extension Write “Sec. How do i file a tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file a tax extension Worksheet C. How do i file a tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How do i file a tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file a tax extension 1 Minimum tax forgiveness. How do i file a tax extension Note. How do i file a tax extension Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file a tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How do i file a tax extension 3       4 Add lines 2 and 3. How do i file a tax extension 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file a tax extension (See Income received after date of death on page 5. How do i file a tax extension ) 5       6 Add lines 4 and 5. How do i file a tax extension 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file a tax extension 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file a tax extension 8       9 Tax on exempt income. How do i file a tax extension Subtract line 8 from line 7. How do i file a tax extension 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file a tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file a tax extension 10       11 Add lines 9 and 10. How do i file a tax extension 11   12 Additional payment allowed. How do i file a tax extension If line 11 is $10,000 or more, enter -0- and stop here. How do i file a tax extension No additional amount is allowed as a tax payment. How do i file a tax extension Otherwise, subtract line 11 from line 1 and enter the result. How do i file a tax extension 12   Note. How do i file a tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file a tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file a tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file a tax extension Write "Sec. How do i file a tax extension 692(d)(2) Payment" and the amount to the right of the entry space. How do i file a tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file a tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file a tax extension Write “Sec. How do i file a tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file a tax extension How To Get Tax Help Special IRS assistance. How do i file a tax extension   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. How do i file a tax extension We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. How do i file a tax extension Call 1–866–562–5227 Monday through Friday In English–7 a. How do i file a tax extension m. How do i file a tax extension to 10 p. How do i file a tax extension m. How do i file a tax extension local time In Spanish–8 a. How do i file a tax extension m. How do i file a tax extension to 9:30 p. How do i file a tax extension m. How do i file a tax extension local time   The IRS web site at www. How do i file a tax extension irs. How do i file a tax extension gov has notices and other tax relief information. How do i file a tax extension Check it periodically for any new guidance or to see if Congress has enacted new legislation. How do i file a tax extension   Business taxpayers affected by the attacks can e-mail their questions to corp. How do i file a tax extension disaster. How do i file a tax extension relief@irs. How do i file a tax extension gov. How do i file a tax extension   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. How do i file a tax extension fema. How do i file a tax extension gov. How do i file a tax extension Other help from the IRS. How do i file a tax extension   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. How do i file a tax extension By selecting the method that is best for you, you will have quick and easy access to tax help. How do i file a tax extension Contacting your Taxpayer Advocate. How do i file a tax extension   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How do i file a tax extension   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. How do i file a tax extension While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. How do i file a tax extension   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. How do i file a tax extension Call the IRS at 1–800–829–1040. How do i file a tax extension Call, write, or fax the Taxpayer Advocate office in your area. How do i file a tax extension Call 1–800–829–4059 if you are a TTY/TDD user. How do i file a tax extension   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. How do i file a tax extension Free tax services. How do i file a tax extension   To find out what services are available, get Publication 910, Guide to Free Tax Services. How do i file a tax extension It contains a list of free tax publications and an index of tax topics. How do i file a tax extension It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How do i file a tax extension Personal computer. How do i file a tax extension With your personal computer and modem, you can access the IRS on the Internet at www. How do i file a tax extension irs. How do i file a tax extension gov. How do i file a tax extension While visiting our web site, you can: Find answers to questions you may have. 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2014 Identity Protection PIN (IP PIN) Pilot

January 2014 

As part of its comprehensive identity theft strategy, the Internal Revenue Service is offering a limited pilot program to help taxpayers who filed their returns last year from Florida, Georgia and the District of Columbia. This additional layer of security for identity theft would be available to taxpayers who need an Electronic Filing PIN (e-file PIN) to submit their tax return this year. 

Under the pilot, any taxpayer who filed a tax return from one of those three locations last year and obtains an e-file PIN this year from the IRS may be offered an opportunity to apply for an Identity Protection PIN (IP PIN). The IRS encourages taxpayers who are offered this opportunity in this pilot program to complete the process to get the IP PIN.

The IRS selected Florida, Georgia and the District of Columbia for the pilot because those are the locations with the highest per-capita percentage of tax-related identity theft. The pilot is an expansion of the current IP PIN program, which (generally) has only been used for victims of identity theft. The pilot is not limited to just identity theft victims. 

Taxpayers selected for the pilot will be asked a series of questions online to verify their identity. The IRS will not issue an IP PIN to a taxpayer unless that person’s identity has been verified. Filing a return without an IP PIN should not delay processing their return.

The vast majority of taxpayers do not need an e-file PIN to file their taxes. In some cases, a taxpayer must obtain an e-file PIN if they need to e-file a tax return or other electronic forms, but they do not have their Self-Select PIN or Adjusted Gross Income from their 2012 tax return to verify their identity.  In these cases, the taxpayer may request an e-file PIN on the IRS website.

Following the pilot, the IRS will carefully assess the results and performance before deciding on how to proceed with the program.

The IP PIN is a unique six digit number that has been assigned annually to victims of identity theft whose cases have been resolved for use when filing their federal tax return. During this 2014 filing season, the IRS expects to provide more than 1.2 million victims with resolved cases with an IP PIN, up from more than 770,000 the year prior. The IP PIN will allow these individuals to avoid delays in filing returns and receiving refunds. The pilot program is in addition to these efforts.

Identity theft remains a top priority for the IRS. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. The IRS is focused on preventing, detecting and resolving identity theft cases as soon as possible. The IRS has more than 3,000 employees working on identity theft cases. The IRS has trained more than 35,000 employees who work with taxpayers to recognize and provide assistance when identity theft occurs.

Taxpayers looking for additional information can consult the Taxpayer Guide to Identity Theft or the Identity Theft Protection page on the IRS website. For more information on the pilot program, see our questions and answers

Please visit our website for more information on self-select PINs and e-file PINs.

 

Page Last Reviewed or Updated: 20-Feb-2014

The How Do I File A Tax Extension

How do i file a tax extension Index Symbols 403(b) account, What Is a 403(b) Plan? 403(b) plans Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? Participation, Who Can Participate in a 403(b) Plan? Self-employed ministers, Who Can Set Up a 403(b) Account? What is a 403(b) plan?, What Is a 403(b) Plan? Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account? A After-tax contributions, How Can Contributions Be Made to My 403(b) Account? Assistance (see Tax help) B Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? C Catch-up contributions, Catch-Up Contributions Chaplain, Ministers. How do i file a tax extension Church employees, Ministers and Church Employees Years of service, Changes to Years of Service Comments on publication, Comments and suggestions. How do i file a tax extension Contributions, How Can Contributions Be Made to My 403(b) Account? After-tax, How Can Contributions Be Made to My 403(b) Account? Catch-up, Catch-Up Contributions Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. How do i file a tax extension Nonelective, How Can Contributions Be Made to My 403(b) Account? Reporting, Do I Report Contributions on My Tax Return? Correcting excess contributions, What Happens If I Have Excess Contributions? Credit, for retirement savings contributions, Retirement Savings Contributions Credit (Saver's Credit) D Distributions, Distributions and Rollovers, Distributions 10-year tax option, No Special 10-Year Tax Option 90-24 transfer, Contract exchanges. How do i file a tax extension Deceased employees, Spouses of deceased employees. How do i file a tax extension Direct rollover, Direct rollovers of 403(b) plan distributions. How do i file a tax extension Eligible retirement plans, Eligible retirement plans. How do i file a tax extension Frozen deposit, Frozen deposits. How do i file a tax extension Gift tax, Gift Tax Minimum required, Minimum Required Distributions Qualified domestic relations order, Qualified domestic relations order. How do i file a tax extension Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans. How do i file a tax extension Second rollover, Second rollover. How do i file a tax extension Transfers, Transfer of Interest in 403(b) Contract E Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. How do i file a tax extension Eligible employees, Eligible employees. How do i file a tax extension , Church employee. How do i file a tax extension Employer's annual work period, Employer's annual work period. How do i file a tax extension Excess contributions, Excess Contributions Correcting, What Happens If I Have Excess Contributions? Determining, How Do I Know If I Have Excess Contributions? Excess amounts, Excess Annual Addition Excess deferrals, Excess Annual Addition Excess elective deferral, Excess Elective Deferral Excise tax, Excise Tax Excise tax Excess contributions, Excise Tax Reporting requirement, Reporting requirement. How do i file a tax extension F Free tax services, How To Get Tax Help, Free help with your tax return. How do i file a tax extension Full-time or part-time, Years of Service G Gift tax, Gift Tax H Help (see Tax help) I Incidental life insurance, Cost of Incidental Life Insurance Includible compensation, Includible Compensation 403(b) plan, Changes to Includible Compensation Figuring, Figuring Includible Compensation for Your Most Recent Year of Service Foreign missionaries, Changes to Includible Compensation Incidental life insurance, Cost of Incidental Life Insurance Self-employed ministers, Changes to Includible Compensation Includible compensation for your most recent year of service Definition, Definition. How do i file a tax extension L Limit on annual additions, Limit on Annual Additions Limit on elective deferrals, Limit on Elective Deferrals 15-year rule, 15-Year Rule Figuring, Figuring the Limit on Elective Deferrals General limit, General Limit M MAC (see Maximum amount contributable) Maximum amount contributable, Maximum Amount Contributable (MAC) Components, Components of Your MAC How to figure MAC, How Do I Figure My MAC? When to figure MAC, When Should I Figure My MAC? Minimum required distributions, Minimum Required Distributions Ministers, Ministers. How do i file a tax extension , Ministers and Church Employees Missing children, Reminder More information (see Tax help) Most recent year of service, Most Recent Year of Service Most recent year of service, figuring, Figuring Your Most Recent Year of Service N Nonelective contributions, How Can Contributions Be Made to My 403(b) Account?, Nonelective contributions only. How do i file a tax extension P Pre-tax contributions, Includible Compensation, Table 3-4. How do i file a tax extension Worksheet B. How do i file a tax extension Includible Compensation for Your Most Recent Year of Service1 , Rollovers to and from 403(b) plans. How do i file a tax extension , Worksheet B. How do i file a tax extension Includible Compensation for Your Most Recent Year of Service1 Publications (see Tax help) Q Qualified domestic relations order, Qualified domestic relations order. How do i file a tax extension R Reporting Contributions Self-employed ministers, Self-employed ministers. How do i file a tax extension Reporting contributions Chaplains, Chaplains. How do i file a tax extension Required distributions, Minimum Required Distributions Retirement savings contributions credit, What's New for 2013, What's New for 2014, Retirement Savings Contributions Credit (Saver's Credit) Rollovers, Distributions and Rollovers, Tax-Free Rollovers Roth contribution program, Roth contribution program. How do i file a tax extension S Salary reduction agreement, Limit on Elective Deferrals Self-employed ministers, Ministers. How do i file a tax extension , Who Can Set Up a 403(b) Account?, Self-employed minister. How do i file a tax extension , Self-employed ministers. How do i file a tax extension , Self-employed minister. How do i file a tax extension Suggestions for publication, Comments and suggestions. How do i file a tax extension T Tax help, How To Get Tax Help Transfers, Transfer of Interest in 403(b) Contract 90-24 transfer, Transfer of Interest in 403(b) Contract Conservatorship, Contract exchanges. How do i file a tax extension Direct-trustee-to-trustee, Direct trustee-to-trustee transfer. How do i file a tax extension Insolvency, Tax-free transfers for certain cash distributions. How do i file a tax extension Permissive service credit, Permissive service credit. How do i file a tax extension TTY/TDD information, How To Get Tax Help V Voluntary deductible contributions, Voluntary deductible contributions. How do i file a tax extension W What is a 403(b) plan?, What Is a 403(b) Plan? Y Years of service, Years of Service Church employees, Church employee. How do i file a tax extension , Changes to Years of Service Definition, Definition Employer's annual work period, Employer's annual work period. How do i file a tax extension Full year of service, Full year of service. How do i file a tax extension Full-time employee for the full year, Full-Time Employee for the Full Year Full-time for part of the year, Full-time for part of the year. 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