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How To File Amended Return

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How To File Amended Return

How to file amended return 4. How to file amended return   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. How to file amended return  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. How to file amended return For more information, see Publication 505. How to file amended return Reminders Estimated tax safe harbor for higher income taxpayers. How to file amended return  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. How to file amended return Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. How to file amended return In general, the federal income tax is a pay-as-you-go tax. How to file amended return There are two ways to pay as you go. How to file amended return Withholding. How to file amended return If you are an employee, your employer probably withholds income tax from your pay. How to file amended return Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. How to file amended return The amount withheld is paid to the IRS in your name. How to file amended return Estimated tax. How to file amended return If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. How to file amended return People who are in business for themselves generally will have to pay their tax this way. How to file amended return Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. How to file amended return Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. How to file amended return This chapter explains these methods. How to file amended return In addition, it also explains the following. How to file amended return Credit for withholding and estimated tax. How to file amended return When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. How to file amended return , and for the estimated tax you paid for 2013. How to file amended return Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). How to file amended return Underpayment penalty. How to file amended return If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. How to file amended return In most cases, the IRS can figure this penalty for you. How to file amended return See Underpayment Penalty for 2013 at the end of this chapter. How to file amended return Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. How to file amended return This section explains the rules for withholding tax from each of these types of income. How to file amended return This section also covers backup withholding on interest, dividends, and other payments. How to file amended return Salaries and Wages Income tax is withheld from the pay of most employees. How to file amended return Your pay includes your regular pay, bonuses, commissions, and vacation allowances. How to file amended return It also includes reimbursements and other expense allowances paid under a nonaccountable plan. How to file amended return See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. How to file amended return If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. How to file amended return This is explained under Exemption From Withholding , later. How to file amended return You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. How to file amended return If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . How to file amended return Military retirees. How to file amended return   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. How to file amended return Household workers. How to file amended return   If you are a household worker, you can ask your employer to withhold income tax from your pay. How to file amended return A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. How to file amended return   Tax is withheld only if you want it withheld and your employer agrees to withhold it. How to file amended return If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . How to file amended return Farmworkers. How to file amended return   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. How to file amended return Differential wage payments. How to file amended return    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. How to file amended return Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. How to file amended return The wages and withholding will be reported on Form W-2, Wage and Tax Statement. How to file amended return   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. How to file amended return Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. How to file amended return The amount you earn in each payroll period. How to file amended return The information you give your employer on Form W-4. How to file amended return Form W-4 includes four types of information that your employer will use to figure your withholding. How to file amended return Whether to withhold at the single rate or at the lower married rate. How to file amended return How many withholding allowances you claim (each allowance reduces the amount withheld). How to file amended return Whether you want an additional amount withheld. How to file amended return Whether you are claiming an exemption from withholding in 2014. How to file amended return See Exemption From Withholding , later. How to file amended return Note. How to file amended return You must specify a filing status and a number of withholding allowances on Form W-4. How to file amended return You cannot specify only a dollar amount of withholding. How to file amended return New Job When you start a new job, you must fill out Form W-4 and give it to your employer. How to file amended return Your employer should have copies of the form. How to file amended return If you need to change the information later, you must fill out a new form. How to file amended return If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. How to file amended return You may be able to avoid overwithholding if your employer agrees to use the part-year method. How to file amended return See Part-Year Method in chapter 1 of Publication 505 for more information. How to file amended return Employee also receiving pension income. How to file amended return   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. How to file amended return However, you can choose to split your withholding allowances between your pension and job in any manner. How to file amended return Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. How to file amended return When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. How to file amended return If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. How to file amended return Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. How to file amended return Changing your withholding for 2015. How to file amended return   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. How to file amended return If the event occurs in December 2014, submit a new Form W-4 within 10 days. How to file amended return Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. How to file amended return If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. How to file amended return You should try to have your withholding match your actual tax liability. How to file amended return If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. How to file amended return If too much tax is withheld, you will lose the use of that money until you get your refund. How to file amended return Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. How to file amended return Note. How to file amended return You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. How to file amended return Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. How to file amended return The worksheets are for your own records. How to file amended return Do not give them to your employer. How to file amended return Multiple jobs. How to file amended return   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. How to file amended return Then split your allowances between the Forms W-4 for each job. How to file amended return You cannot claim the same allowances with more than one employer at the same time. How to file amended return You can claim all your allowances with one employer and none with the other(s), or divide them any other way. How to file amended return Married individuals. How to file amended return   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. How to file amended return Use only one set of worksheets. How to file amended return You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. How to file amended return   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. How to file amended return Alternative method of figuring withholding allowances. How to file amended return   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. How to file amended return For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. How to file amended return Personal Allowances Worksheet. How to file amended return   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. How to file amended return Deduction and Adjustments Worksheet. How to file amended return   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. How to file amended return Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. How to file amended return Two-Earners/Multiple Jobs Worksheet. How to file amended return   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. How to file amended return Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. How to file amended return Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. How to file amended return You accurately complete all the Form W-4 worksheets that apply to you. How to file amended return You give your employer a new Form W-4 when changes occur. How to file amended return But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. How to file amended return This is most likely to happen in the following situations. How to file amended return You are married and both you and your spouse work. How to file amended return You have more than one job at a time. How to file amended return You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. How to file amended return You will owe additional amounts with your return, such as self-employment tax. How to file amended return Your withholding is based on obsolete Form W-4 information for a substantial part of the year. How to file amended return Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. How to file amended return You work only part of the year. How to file amended return You change the number of your withholding allowances during the year. How to file amended return Cumulative wage method. How to file amended return   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. How to file amended return You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. How to file amended return You must ask your employer in writing to use this method. How to file amended return   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. How to file amended return ) since the beginning of the year. How to file amended return Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. How to file amended return It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. How to file amended return It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. How to file amended return If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. How to file amended return You can use the IRS Withholding Calculator at www. How to file amended return irs. How to file amended return gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. How to file amended return Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. How to file amended return These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. How to file amended return New Form W-4. How to file amended return   When you start a new job, your employer should have you complete a Form W-4. How to file amended return Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. How to file amended return   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. How to file amended return The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. How to file amended return No Form W-4. How to file amended return   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. How to file amended return Repaying withheld tax. How to file amended return   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. How to file amended return Your employer cannot repay any of the tax previously withheld. How to file amended return Instead, claim the full amount withheld when you file your tax return. How to file amended return   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. How to file amended return Your employer can repay the amount that was withheld incorrectly. How to file amended return If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. How to file amended return Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. How to file amended return The exemption applies only to income tax, not to social security or Medicare tax. How to file amended return You can claim exemption from withholding for 2014 only if both of the following situations apply. How to file amended return For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. How to file amended return For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. How to file amended return Students. How to file amended return   If you are a student, you are not automatically exempt. How to file amended return See chapter 1 to find out if you must file a return. How to file amended return If you work only part time or only during the summer, you may qualify for exemption from withholding. How to file amended return Age 65 or older or blind. How to file amended return   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. How to file amended return Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. How to file amended return Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. How to file amended return Claiming exemption from withholding. How to file amended return   To claim exemption, you must give your employer a Form W-4. How to file amended return Do not complete lines 5 and 6. How to file amended return Enter “Exempt” on line 7. How to file amended return   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. How to file amended return If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. How to file amended return   Your claim of exempt status may be reviewed by the IRS. How to file amended return An exemption is good for only 1 year. How to file amended return   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. How to file amended return Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. How to file amended return The payer can figure withholding on supplemental wages using the same method used for your regular wages. How to file amended return However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. How to file amended return Expense allowances. How to file amended return   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. How to file amended return   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. How to file amended return   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. How to file amended return Penalties You may have to pay a penalty of $500 if both of the following apply. How to file amended return You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. How to file amended return You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. How to file amended return There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. How to file amended return The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. How to file amended return These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. How to file amended return A simple error or an honest mistake will not result in one of these penalties. How to file amended return For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. How to file amended return Tips The tips you receive while working on your job are considered part of your pay. How to file amended return You must include your tips on your tax return on the same line as your regular pay. How to file amended return However, tax is not withheld directly from tip income, as it is from your regular pay. How to file amended return Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. How to file amended return See chapter 6 for information on reporting your tips to your employer. How to file amended return For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. How to file amended return How employer figures amount to withhold. How to file amended return   The tips you report to your employer are counted as part of your income for the month you report them. How to file amended return Your employer can figure your withholding in either of two ways. How to file amended return By withholding at the regular rate on the sum of your pay plus your reported tips. How to file amended return By withholding at the regular rate on your pay plus a percentage of your reported tips. How to file amended return Not enough pay to cover taxes. How to file amended return   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. How to file amended return See Giving your employer money for taxes in chapter 6. How to file amended return Allocated tips. How to file amended return   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. How to file amended return Withholding is based only on your pay plus your reported tips. How to file amended return Your employer should refund to you any incorrectly withheld tax. How to file amended return See Allocated Tips in chapter 6 for more information. How to file amended return Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. How to file amended return Your employer generally must withhold income tax on these benefits from your regular pay. How to file amended return For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. How to file amended return Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. How to file amended return Your employer must notify you if this choice is made. How to file amended return For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. How to file amended return Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. How to file amended return To qualify as sick pay, it must be paid under a plan to which your employer is a party. How to file amended return If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. How to file amended return An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. How to file amended return However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. How to file amended return See Form W-4S , later. How to file amended return If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. How to file amended return Union agreements. How to file amended return   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. How to file amended return See your union representative or your employer for more information. How to file amended return Form W-4S. How to file amended return   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. How to file amended return Its instructions contain a worksheet you can use to figure the amount you want withheld. How to file amended return They also explain restrictions that may apply. How to file amended return   Give the completed form to the payer of your sick pay. How to file amended return The payer must withhold according to your directions on the form. How to file amended return Estimated tax. How to file amended return   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. How to file amended return If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. How to file amended return See Underpayment Penalty for 2013 at the end of this chapter. How to file amended return Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. How to file amended return This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. How to file amended return The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). How to file amended return Income tax withholding from an ERD is mandatory. How to file amended return More information. How to file amended return   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. How to file amended return For information on IRAs, see chapter 17. How to file amended return For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. How to file amended return Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. How to file amended return Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. How to file amended return Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. How to file amended return Any other wager, if the proceeds are at least 300 times the amount of the bet. How to file amended return It does not matter whether your winnings are paid in cash, in property, or as an annuity. How to file amended return Winnings not paid in cash are taken into account at their fair market value. How to file amended return Exception. How to file amended return   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. How to file amended return However, you may need to provide the payer with a social security number to avoid withholding. How to file amended return See Backup withholding on gambling winnings in chapter 1 of Publication 505. How to file amended return If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. How to file amended return See Estimated Tax for 2014 , later. How to file amended return If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. How to file amended return See Underpayment Penalty for 2013 at the end of this chapter. How to file amended return Form W-2G. How to file amended return   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. How to file amended return Report the tax withheld on line 62 of Form 1040. How to file amended return Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. How to file amended return To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. How to file amended return All unemployment compensation is taxable. How to file amended return So, if you do not have income tax withheld, you may have to pay estimated tax. How to file amended return See Estimated Tax for 2014 , later. How to file amended return If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. How to file amended return For information, see Underpayment Penalty for 2013 at the end of this chapter. How to file amended return Federal Payments You can choose to have income tax withheld from certain federal payments you receive. How to file amended return These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. How to file amended return S. How to file amended return C. How to file amended return 1421 et. How to file amended return seq. How to file amended return ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. How to file amended return To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. How to file amended return If you do not choose to have income tax withheld, you may have to pay estimated tax. How to file amended return See Estimated Tax for 2014 , later. How to file amended return If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. How to file amended return For information, see Underpayment Penalty for 2013 at the end of this chapter. How to file amended return More information. How to file amended return   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. How to file amended return Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. How to file amended return Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. How to file amended return The information return shows how much you were paid during the year. How to file amended return It also includes your name and taxpayer identification number (TIN). How to file amended return TINs are explained in chapter 1 under Social Security Number (SSN) . How to file amended return These payments generally are not subject to withholding. How to file amended return However, “backup” withholding is required in certain situations. How to file amended return Backup withholding can apply to most kinds of payments that are reported on Form 1099. How to file amended return The payer must withhold at a flat 28% rate in the following situations. How to file amended return You do not give the payer your TIN in the required manner. How to file amended return The IRS notifies the payer that the TIN you gave is incorrect. How to file amended return You are required, but fail, to certify that you are not subject to backup withholding. How to file amended return The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. How to file amended return The IRS will do this only after it has mailed you four notices over at least a 210-day period. How to file amended return See Backup Withholding in chapter 1 of Publication 505 for more information. How to file amended return Penalties. How to file amended return   There are civil and criminal penalties for giving false information to avoid backup withholding. How to file amended return The civil penalty is $500. How to file amended return The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. How to file amended return Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. How to file amended return This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. How to file amended return You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. How to file amended return Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. How to file amended return If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. How to file amended return If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. How to file amended return For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. How to file amended return Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. How to file amended return To do this, give a new Form W-4 to your employer. How to file amended return See chapter 1 of Publication 505. How to file amended return Estimated tax not required. How to file amended return   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. How to file amended return You had no tax liability for 2013. How to file amended return You were a U. How to file amended return S. How to file amended return citizen or resident alien for the whole year. How to file amended return Your 2013 tax year covered a 12-month period. How to file amended return   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. How to file amended return For the definition of “total tax” for 2013, see Publication 505, chapter 2. How to file amended return Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. How to file amended return You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. How to file amended return General rule. How to file amended return   In most cases, you must pay estimated tax for 2014 if both of the following apply. How to file amended return You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. How to file amended return You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). How to file amended return Your 2013 tax return must cover all 12 months. How to file amended return    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. How to file amended return Special rules for farmers, fishermen, and higher income taxpayers. How to file amended return   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. How to file amended return If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. How to file amended return See Figure 4-A and Publication 505, chapter 2 for more information. How to file amended return Figure 4-A. How to file amended return Do You Have To Pay Estimated Tax? Please click here for the text description of the image. How to file amended return Figure 4-A Do You Have To Pay Estimated Tax? Aliens. How to file amended return   Resident and nonresident aliens also may have to pay estimated tax. How to file amended return Resident aliens should follow the rules in this chapter unless noted otherwise. How to file amended return Nonresident aliens should get Form 1040-ES (NR), U. How to file amended return S. How to file amended return Estimated Tax for Nonresident Alien Individuals. How to file amended return   You are an alien if you are not a citizen or national of the United States. How to file amended return You are a resident alien if you either have a green card or meet the substantial presence test. How to file amended return For more information about the substantial presence test, see Publication 519, U. How to file amended return S. How to file amended return Tax Guide for Aliens. How to file amended return Married taxpayers. How to file amended return   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. How to file amended return   You and your spouse can make joint estimated tax payments even if you are not living together. How to file amended return   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). How to file amended return   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. How to file amended return Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. How to file amended return 2013 separate returns and 2014 joint return. How to file amended return   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. How to file amended return You filed a separate return if you filed as single, head of household, or married filing separately. How to file amended return 2013 joint return and 2014 separate returns. How to file amended return   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. How to file amended return You file a separate return if you file as single, head of household, or married filing separately. How to file amended return   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. How to file amended return Then multiply the tax on the joint return by the following fraction. How to file amended return     The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. How to file amended return Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. How to file amended return Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. How to file amended return For 2014, they plan to file married filing separately. How to file amended return Joe figures his share of the tax on the 2013 joint return as follows. How to file amended return   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. How to file amended return 6%     Joe's share of tax on joint return  ($6,386 × 87. How to file amended return 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. How to file amended return When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. How to file amended return Use your 2013 federal tax return as a guide. How to file amended return You can use Form 1040-ES and Publication 505 to figure your estimated tax. How to file amended return Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). How to file amended return You must make adjustments both for changes in your own situation and for recent changes in the tax law. How to file amended return For a discussion of these changes, visit IRS. How to file amended return gov. How to file amended return For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. How to file amended return When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. How to file amended return Each period has a specific payment due date. How to file amended return If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. How to file amended return The payment periods and due dates for estimated tax payments are shown next. How to file amended return   For the period: Due date:*     Jan. How to file amended return 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. How to file amended return 15     Sept. How to file amended return 1– Dec. How to file amended return 31 Jan. How to file amended return 15, next year     *See Saturday, Sunday, holiday rule and January payment . How to file amended return Saturday, Sunday, holiday rule. How to file amended return   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. How to file amended return January payment. How to file amended return   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. How to file amended return Fiscal year taxpayers. How to file amended return   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. How to file amended return When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. How to file amended return If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. How to file amended return You can pay all your estimated tax at that time, or you can pay it in installments. How to file amended return If you choose to pay in installments, make your first payment by the due date for the first payment period. How to file amended return Make your remaining installment payments by the due dates for the later periods. How to file amended return No income subject to estimated tax during first period. How to file amended return    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. How to file amended return You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. How to file amended return The following chart shows when to make installment payments. How to file amended return If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. How to file amended return 15 Jan. How to file amended return 15 next year April 1–May 31 June 16 Sept. How to file amended return 15 Jan. How to file amended return 15 next year June 1–Aug. How to file amended return 31 Sept. How to file amended return 15 Jan. How to file amended return 15 next year After Aug. How to file amended return 31 Jan. How to file amended return 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . How to file amended return How much to pay to avoid a penalty. How to file amended return   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. How to file amended return How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. How to file amended return You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. How to file amended return These methods are described in chapter 2 of Publication 505. How to file amended return If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. How to file amended return If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. How to file amended return Underpayment penalty. How to file amended return   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. How to file amended return Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. How to file amended return See chapter 4 of Publication 505 for more information. How to file amended return Change in estimated tax. How to file amended return   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. How to file amended return Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. How to file amended return Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. How to file amended return You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. How to file amended return How To Pay Estimated Tax There are several ways to pay estimated tax. How to file amended return Credit an overpayment on your 2013 return to your 2014 estimated tax. How to file amended return Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. How to file amended return Send in your payment (check or money order) with a payment voucher from Form 1040-ES. How to file amended return Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. How to file amended return On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. How to file amended return Take the amount you have credited into account when figuring your estimated tax payments. How to file amended return You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. How to file amended return You also cannot use that overpayment in any other way. How to file amended return Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. How to file amended return You can pay using either of the following electronic payment methods. How to file amended return Direct transfer from your bank account. How to file amended return Credit or debit card. How to file amended return To pay your taxes online or for more information, go to www. How to file amended return irs. How to file amended return gov/e-pay. How to file amended return Pay by Phone Paying by phone is another safe and secure method of paying electronically. How to file amended return Use one of the following methods. How to file amended return Direct transfer from your bank account. How to file amended return Credit or debit card. How to file amended return To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). How to file amended return People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. How to file amended return To pay using a credit or debit card, you can call one of the following service providers. How to file amended return There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. How to file amended return WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. How to file amended return payUSAtax. How to file amended return com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. How to file amended return officialpayments. How to file amended return com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. How to file amended return PAY1040. How to file amended return com For the latest details on how to pay by phone, go to www. How to file amended return irs. How to file amended return gov/e-pay. How to file amended return Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. How to file amended return During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. How to file amended return The enclosed payment vouchers will be preprinted with your name, address, and social security number. How to file amended return Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. How to file amended return Use the window envelopes that came with your Form 1040-ES package. How to file amended return If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. How to file amended return Note. How to file amended return These criteria can change without notice. How to file amended return If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. How to file amended return irs. How to file amended return gov and print a copy of Form 1040-ES which includes four blank payment vouchers. How to file amended return Complete one of these and make your payment timely to avoid penalties for paying late. How to file amended return Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. How to file amended return If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. How to file amended return gov. How to file amended return Follow the instructions to make sure you use the vouchers correctly. How to file amended return Joint estimated tax payments. How to file amended return   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. How to file amended return Change of address. How to file amended return   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. How to file amended return Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. How to file amended return Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. How to file amended return Also take credit for the estimated tax you paid for 2013. How to file amended return These credits are subtracted from your total tax. How to file amended return Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. How to file amended return Two or more employers. How to file amended return   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. How to file amended return You may be able to claim the excess as a credit against your income tax when you file your return. How to file amended return See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. How to file amended return Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. How to file amended return Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. How to file amended return Forms W-2 and W-2G. How to file amended return   If you file a paper return, always file Form W-2 with your income tax return. How to file amended return File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. How to file amended return   You should get at least two copies of each form. How to file amended return If you file a paper return, attach one copy to the front of your federal income tax return. How to file amended return Keep one copy for your records. How to file amended return You also should receive copies to file with your state and local returns. How to file amended return Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. How to file amended return You should receive a separate Form W-2 from each employer you worked for. How to file amended return If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. How to file amended return However, your employer must provide or send it to you by January 31, 2014. How to file amended return If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. How to file amended return If you have not received your Form W-2 by January 31, you should ask your employer for it. How to file amended return If you do not receive it by February 15, call the IRS. How to file amended return Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. How to file amended return Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. How to file amended return In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. How to file amended return Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. How to file amended return If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. How to file amended return Report the amounts you won on line 21 of Form 1040. How to file amended return Take credit for the tax withheld on line 62 of Form 1040. How to file amended return If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. How to file amended return The 1099 Series Most forms in the 1099 series are not filed with your return. How to file amended return These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). How to file amended return Unless instructed to file any of these forms with your return, keep them for your records. How to file amended return There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file amended return ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. How to file amended return If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. How to file amended return See the instructions to these forms for details. How to file amended return Form 1099-R. How to file amended return   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. How to file amended return Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. How to file amended return You cannot use Form 1040EZ if you received payments reported on Form 1099-R. How to file amended return Backup withholding. How to file amended return   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. How to file amended return Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. How to file amended return Call the telephone number or write to the address given for the payer on the form. How to file amended return The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. How to file amended return A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. How to file amended return In certain situations, you will receive two forms in place of the original incorrect form. How to file amended return This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). How to file amended return One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. How to file amended return This form will have an “X” in the “CORRECTED” box at the top of the form. How to file amended return The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). How to file amended return Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. How to file amended return S. How to file amended return Individual Income Tax Return. How to file amended return Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. How to file amended return Do not include any amount withheld from your spouse's income. How to file amended return However, different rules may apply if you live in a community property state. How to file amended return Community property states are listed in chapter 2. How to file amended return For more information on these rules, and some exceptions, see Publication 555, Community Property. How to file amended return Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. How to file amended return For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. How to file amended return Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. How to file amended return Include any overpayment from 2012 that you had credited to your 2013 estimated tax. How to file amended return You must use Form 1040 or Form 1040A if you paid estimated tax. How to file amended return You cannot use Form 1040EZ. How to file amended return Name changed. How to file amended return   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. How to file amended return The statement should cover payments you made jointly with your spouse as well as any you made separately. How to file amended return   Be sure to report the change to the Social Security Administration. How to file amended return This prevents delays in processing your return and issuing any refunds. How to file amended return Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. How to file amended return If you made joint estimated tax payments, you must decide how to divide the payments between your returns. How to file amended return One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. How to file amended return If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. How to file amended return Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. How to file amended return If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. How to file amended return If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. How to file amended return If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. How to file amended return Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. How to file amended return Generally, you will not have to pay a penalty for 2013 if any of the following apply. How to file amended return The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. How to file amended return The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. How to file amended return Your total 2013 tax minus your withholding and refundable credits is less than $1,000. How to file amended return You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. How to file amended return See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. How to file amended return Farmers and fishermen. How to file amended return   Special rules apply if you are a farmer or fisherman. How to file amended return See Farmers and Fishermen in chapter 4 of Publication 505 for more information. How to file amended return IRS can figure the penalty for you. How to file amended return   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. How to file amended return Generally, the IRS will figure the penalty for you and send you a bill. How to file amended return However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. How to file amended return See chapter 4 of Publication 505. How to file amended return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP05 Notice

We’re reviewing your tax return to verify the following:

  • Your income
  • The withholding you reported on your income and social security benefits
  • The tax credits you claimed
  • The household help you claimed
  • Your business income

We’re holding your refund pending the results of our review.


What you need to do

You don’t need to take any action at this time. We may contact third parties to verify the information you reported on your return. If you haven’t received your refund or been contacted by us within 45 days from the date of this notice, you can call us at the number provided on your notice.


You may want to

  • Review this notice with your tax preparer.
  • If you are experiencing economic harm, believe an IRS system or procedure isn’t working as it should, or are seeking help in resolving tax problems that have not been resolved through normal channels, you may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach them at 1-877-777-4778 or TTY/TTD 1-800-829-4059.

Answers to Common Questions

Why was my return being reviewed?
While most returns are accepted as filed, some are selected for examination. The IRS examines some federal tax returns to determine if income, expenses, and credits are being reported accurately. The IRS selects returns for examination using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. Having your return selected for examination does not suggest that you made an error or were dishonest.

What if I did not file a tax return claiming the items you are questioning and someone else is using my name and social security number?
Send us a completed and signed Form 14039, Identity Theft Affidavit. You can download this form online at www.irs.gov. You can also refer to the IRS Identity Theft resource page for more information.


Tips for next year

Review all of your income and withholding documents for completeness and review your return to make sure you are eligible to claim all income, credits and business income that you reported.

Page Last Reviewed or Updated: 19-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The How To File Amended Return

How to file amended return 29. How to file amended return   Limit on Itemized Deductions Table of Contents Introduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. How to file amended return Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). How to file amended return The following topics are included. How to file amended return Who is subject to the limit. How to file amended return Which itemized deductions are limited. How to file amended return How to figure the limit. How to file amended return Useful Items - You may want to see: Forms (and Instructions) Schedule A (Form 1040) Itemized Deductions Are You Subject to the Limit? You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. How to file amended return Your AGI is the amount on Form 1040, line 38. How to file amended return Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. How to file amended return Taxes paid—line 9 Interest paid—lines 10, 11, 12, and 13 Gifts to charity—line 19 Job expenses and certain miscellaneous deductions—line 27 Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses. How to file amended return . How to file amended return Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. How to file amended return However, they are still subject to other applicable limits. How to file amended return Medical and dental expenses—line 4. How to file amended return Investment interest expense—line 14. How to file amended return Casualty and theft losses of personal use property—line 20. How to file amended return Casualty and theft losses of income-producing property—line 28. How to file amended return Gambling losses—line 28. How to file amended return How Do You Figure the Limit? If your itemized deductions are subject to the limit, the total of all your itemized deductions is reduced by the smaller of: 80% of your itemized deductions that are affected by the limit. How to file amended return See Which Itemized Deductions Are Limited , earlier, or 3% of the amount by which your AGI exceeds $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. How to file amended return Before you figure the overall limit on itemized deductions, you first must complete Schedule A (Form 1040), lines 1 through 28, including any related forms (such as Form 2106, Form 4684, etc. How to file amended return ). How to file amended return The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. How to file amended return These other limits include charitable contribution limits (chapter 24), the limit on certain meal and entertainment expenses (chapter 26), and the 2%-of-adjusted-gross-income limit on certain miscellaneous deductions (chapter 28). How to file amended return Itemized Deductions Worksheet. How to file amended return   After you have completed Schedule A (Form 1040) through line 28, you can use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your limit. How to file amended return Enter the result on Schedule A (Form 1040), line 29. How to file amended return Keep the worksheet for your records. How to file amended return    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. How to file amended return Use the greater amount when completing Form 1040, line 40. How to file amended return See chapter 20 for information on how to figure your standard deduction. How to file amended return Example. How to file amended return For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. How to file amended return Their adjusted gross income on line 38 is $325,500. How to file amended return Their Schedule A itemized deductions are as follows: Taxes paid—line 9 $17,900 Interest paid—lines 10, 11, 12, and 13 45,000 Investment interest expense—line 14 41,000 Gifts to charity—line 19 21,000 Job expenses—line 27 17,240 Total $142,140 The Willows’ investment interest expense deduction ($41,000 from Schedule A (Form 1040), line 14) is not subject to the overall limit on itemized deductions. How to file amended return The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. How to file amended return Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). How to file amended return They enter $141,375 on Schedule A (Form 1040), line 29. How to file amended return Prev  Up  Next   Home   More Online Publications