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How To File An Amended Tax Return For 2010

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How To File An Amended Tax Return For 2010

How to file an amended tax return for 2010 1. How to file an amended tax return for 2010   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). How to file an amended tax return for 2010 These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). How to file an amended tax return for 2010 In addition, the following are subject to the tax on unrelated business income. How to file an amended tax return for 2010 Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). How to file an amended tax return for 2010 State and municipal colleges and universities. How to file an amended tax return for 2010 Qualified state tuition programs. How to file an amended tax return for 2010 Medical savings accounts (MSAs) described in section 220(d). How to file an amended tax return for 2010 Coverdell savings accounts described in section 530. How to file an amended tax return for 2010 U. How to file an amended tax return for 2010 S. How to file an amended tax return for 2010 instrumentalities. How to file an amended tax return for 2010   A corporation that is a U. How to file an amended tax return for 2010 S. How to file an amended tax return for 2010 instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. How to file an amended tax return for 2010 Colleges and universities. How to file an amended tax return for 2010   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. How to file an amended tax return for 2010 As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). How to file an amended tax return for 2010   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. How to file an amended tax return for 2010 It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. How to file an amended tax return for 2010 If the business activity is unrelated, the income in both instances will be subject to the tax. How to file an amended tax return for 2010 If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. How to file an amended tax return for 2010 Title-holding corporations. How to file an amended tax return for 2010   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. How to file an amended tax return for 2010   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. How to file an amended tax return for 2010 However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. How to file an amended tax return for 2010 Example. How to file an amended tax return for 2010 X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. How to file an amended tax return for 2010 During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. How to file an amended tax return for 2010 X also receives $100,000 from source N, which is not related to A's exempt function. How to file an amended tax return for 2010 X and A file a consolidated return for the tax year. How to file an amended tax return for 2010 X has unrelated business income of $100,000. How to file an amended tax return for 2010 Prev  Up  Next   Home   More Online Publications
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The How To File An Amended Tax Return For 2010

How to file an amended tax return for 2010 4. How to file an amended tax return for 2010   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. How to file an amended tax return for 2010 Higher income taxpayers. How to file an amended tax return for 2010 Minimum required for higher income taxpayers. How to file an amended tax return for 2010 Estate or trust payments of estimated tax. How to file an amended tax return for 2010 Lowering or eliminating the penalty. How to file an amended tax return for 2010 ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. How to file an amended tax return for 2010 Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. How to file an amended tax return for 2010 You may understand this chapter better if you can refer to a copy of your latest federal income tax return. How to file an amended tax return for 2010 No penalty. How to file an amended tax return for 2010   Generally, you will not have to pay a penalty for 2013 if any of the following apply. How to file an amended tax return for 2010 The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. How to file an amended tax return for 2010 (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. How to file an amended tax return for 2010 ) 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 an amended tax return for 2010 Your total tax for 2013 (defined later) minus your withholding is less than $1,000. How to file an amended tax return for 2010 You did not have a tax liability for 2012. How to file an amended tax return for 2010 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 an amended tax return for 2010 IRS can figure the penalty for you. How to file an amended tax return for 2010   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 an amended tax return for 2010 Generally, the IRS will figure the penalty for you and send you a bill. How to file an amended tax return for 2010   You only need to figure your penalty in the following three situations. How to file an amended tax return for 2010 You are requesting a waiver of part, but not all, of the penalty. How to file an amended tax return for 2010 You are using the annualized income installment method to figure the penalty. How to file an amended tax return for 2010 You are treating the federal income tax withheld from your income as paid on the dates actually withheld. How to file an amended tax return for 2010 However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. How to file an amended tax return for 2010 See Form 2210 , later. How to file an amended tax return for 2010 Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. How to file an amended tax return for 2010 Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. How to file an amended tax return for 2010 General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. How to file an amended tax return for 2010 (Your 2012 tax return must cover a 12-month period. How to file an amended tax return for 2010 ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. How to file an amended tax return for 2010 Special rules for certain individuals. How to file an amended tax return for 2010   There are special rules for farmers and fishermen and certain higher income taxpayers. How to file an amended tax return for 2010 Farmers and fishermen. How to file an amended tax return for 2010   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. How to file an amended tax return for 2010   See Farmers and Fishermen , later. How to file an amended tax return for 2010 Higher income taxpayers. How to file an amended tax return for 2010   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . How to file an amended tax return for 2010 This rule does not apply to farmers or fishermen. How to file an amended tax return for 2010   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. How to file an amended tax return for 2010 Penalty figured separately for each period. How to file an amended tax return for 2010   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. How to file an amended tax return for 2010 This is true even if you are due a refund when you file your income tax return. How to file an amended tax return for 2010 Example. How to file an amended tax return for 2010 You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. How to file an amended tax return for 2010 Early in January 2014, you made an estimate of your total 2013 tax. How to file an amended tax return for 2010 Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. How to file an amended tax return for 2010 On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. How to file an amended tax return for 2010 Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. How to file an amended tax return for 2010 You do not owe a penalty for your payment due January 15, 2014. How to file an amended tax return for 2010 However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. How to file an amended tax return for 2010 Minimum required each period. How to file an amended tax return for 2010   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. How to file an amended tax return for 2010 5% of your 2013 tax, or 25% of your 2012 tax. How to file an amended tax return for 2010 (Your 2012 tax return must cover a 12-month period. How to file an amended tax return for 2010 ) Minimum required for higher income taxpayers. How to file an amended tax return for 2010   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. How to file an amended tax return for 2010 5% for 25% in (2) under General Rule . How to file an amended tax return for 2010 When penalty is charged. How to file an amended tax return for 2010   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. How to file an amended tax return for 2010 If a payment is mailed, the date of the U. How to file an amended tax return for 2010 S. How to file an amended tax return for 2010 postmark is considered the date of payment. How to file an amended tax return for 2010   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. How to file an amended tax return for 2010 ) is considered to be the date of payment. How to file an amended tax return for 2010 Estate or trust payments of estimated tax. How to file an amended tax return for 2010   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. How to file an amended tax return for 2010 Amended returns. How to file an amended tax return for 2010    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. How to file an amended tax return for 2010 If you file an amended return after the due date of the original return, use the tax shown on the original return. How to file an amended tax return for 2010   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. How to file an amended tax return for 2010 This rule applies only if both original separate returns were filed on time. How to file an amended tax return for 2010 2012 separate returns and 2013 joint return. How to file an amended tax return for 2010    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. How to file an amended tax return for 2010 You filed a separate return if you filed as single, head of household, or married filing separately. How to file an amended tax return for 2010 2012 joint return and 2013 separate returns. How to file an amended tax return for 2010    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. How to file an amended tax return for 2010 You are filing a separate return if you file as single, head of household, or married filing separately. How to file an amended tax return for 2010   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. How to file an amended tax return for 2010 Then multiply the tax on the joint return by the following fraction. How to file an amended tax return for 2010   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 an amended tax return for 2010 Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. How to file an amended tax return for 2010 Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. How to file an amended tax return for 2010 For 2013, they file married filing separately. How to file an amended tax return for 2010 Lisa figures her share of the tax on the 2012 joint return as follows. How to file an amended tax return for 2010 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. How to file an amended tax return for 2010 67% Lisa's part of tax on joint return ($6,484 × 88. How to file an amended tax return for 2010 67%) $ 5,749 Form 2210. How to file an amended tax return for 2010   In most cases, you do not need to file Form 2210. How to file an amended tax return for 2010 The IRS will figure the penalty for you and send you a bill. How to file an amended tax return for 2010 If you want us to figure the penalty for you, leave the penalty line on your return blank. How to file an amended tax return for 2010 Do not file Form 2210. How to file an amended tax return for 2010   To determine if you should file Form 2210, see Part II of Form 2210. How to file an amended tax return for 2010 If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. How to file an amended tax return for 2010 If you use Form 2210, you cannot file Form 1040EZ. How to file an amended tax return for 2010   On Form 1040, enter the amount of your penalty on line 77. How to file an amended tax return for 2010 If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. How to file an amended tax return for 2010 If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. How to file an amended tax return for 2010   On Form 1040A, enter the amount of your penalty on line 46. How to file an amended tax return for 2010 If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. How to file an amended tax return for 2010 If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. How to file an amended tax return for 2010 Lowering or eliminating the penalty. How to file an amended tax return for 2010    You may be able to lower or eliminate your penalty if you file Form 2210. How to file an amended tax return for 2010 You must file Form 2210 with your return if any of the following applies. How to file an amended tax return for 2010 You request a waiver. How to file an amended tax return for 2010 See Waiver of Penalty , later. How to file an amended tax return for 2010 You use the annualized income installment method. How to file an amended tax return for 2010 See the explanation of this method under Annualized Income Installment Method (Schedule AI) . How to file an amended tax return for 2010 You use your actual withholding for each payment period for estimated tax purposes. How to file an amended tax return for 2010 See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). How to file an amended tax return for 2010 You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. How to file an amended tax return for 2010 Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. How to file an amended tax return for 2010 Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. How to file an amended tax return for 2010 Total tax for 2013. How to file an amended tax return for 2010   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. How to file an amended tax return for 2010    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). How to file an amended tax return for 2010 Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. How to file an amended tax return for 2010 The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. How to file an amended tax return for 2010 Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. How to file an amended tax return for 2010   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. How to file an amended tax return for 2010   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. How to file an amended tax return for 2010 Note. How to file an amended tax return for 2010 When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. How to file an amended tax return for 2010 Paid through withholding. How to file an amended tax return for 2010    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. How to file an amended tax return for 2010 Add to that any write-in amount on line 72 identified as “Form 8689. How to file an amended tax return for 2010 ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. How to file an amended tax return for 2010 On Form 1040EZ, it is the amount on line 7. How to file an amended tax return for 2010 No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. How to file an amended tax return for 2010 S. How to file an amended tax return for 2010 citizen or resident for the whole year. How to file an amended tax return for 2010 For this rule to apply, your tax year must have included all 12 months of the year. How to file an amended tax return for 2010 You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. How to file an amended tax return for 2010 Example. How to file an amended tax return for 2010 Ray, who is single and 22 years old, was unemployed for a few months during 2012. How to file an amended tax return for 2010 He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. How to file an amended tax return for 2010 He had no other income. How to file an amended tax return for 2010 Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). How to file an amended tax return for 2010 He filed a return only to have his withheld income tax refunded to him. How to file an amended tax return for 2010 In 2013, Ray began regular work as an independent contractor. How to file an amended tax return for 2010 Ray made no estimated tax payments in 2013. How to file an amended tax return for 2010 Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. How to file an amended tax return for 2010 Total tax for 2012. How to file an amended tax return for 2010   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. How to file an amended tax return for 2010    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). How to file an amended tax return for 2010 Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. How to file an amended tax return for 2010 The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. How to file an amended tax return for 2010 Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. How to file an amended tax return for 2010   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. How to file an amended tax return for 2010   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. How to file an amended tax return for 2010 Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. How to file an amended tax return for 2010 If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. How to file an amended tax return for 2010 Example. How to file an amended tax return for 2010 The tax on Lori Lane's 2012 return was $12,400. How to file an amended tax return for 2010 Her AGI was not more than $150,000 for either 2012 or 2013. How to file an amended tax return for 2010 The tax on her 2013 return (Form 1040, line 55) is $13,044. How to file an amended tax return for 2010 Line 56 (self-employment tax) is $8,902. How to file an amended tax return for 2010 Her 2013 total tax is $21,946. How to file an amended tax return for 2010 For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). How to file an amended tax return for 2010 90% of her 2013 tax is $19,751. How to file an amended tax return for 2010 Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. How to file an amended tax return for 2010 The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. How to file an amended tax return for 2010 Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. How to file an amended tax return for 2010 Different 2012 filing status. How to file an amended tax return for 2010    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. How to file an amended tax return for 2010 Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. How to file an amended tax return for 2010 If you qualify to use this method, it will result in the same penalty amount as the regular method. How to file an amended tax return for 2010 However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. How to file an amended tax return for 2010 You can use the short method only if you meet one of the following requirements. How to file an amended tax return for 2010 You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). How to file an amended tax return for 2010 You paid the same amount of estimated tax on each of the four payment due dates. How to file an amended tax return for 2010 If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. How to file an amended tax return for 2010 Note. How to file an amended tax return for 2010 If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. How to file an amended tax return for 2010 However, if the payment was only a few days early, the difference is likely to be small. How to file an amended tax return for 2010 You cannot use the short method if any of the following apply. How to file an amended tax return for 2010 You made any estimated tax payments late. How to file an amended tax return for 2010 You checked box C or D in Part II of Form 2210. How to file an amended tax return for 2010 You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. How to file an amended tax return for 2010 S. How to file an amended tax return for 2010 income tax withholding. How to file an amended tax return for 2010 If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. How to file an amended tax return for 2010 Also, you cannot use your actual withholding during each period to figure your payments for each period. How to file an amended tax return for 2010 These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). How to file an amended tax return for 2010 Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. How to file an amended tax return for 2010 Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. How to file an amended tax return for 2010 You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. How to file an amended tax return for 2010 You paid one or more estimated tax payments on a date after the due date. How to file an amended tax return for 2010 You paid at least one, but less than four, installments of estimated tax. How to file an amended tax return for 2010 You paid estimated tax payments in un- equal amounts. How to file an amended tax return for 2010 You use the annualized income installment method to figure your underpayment for each payment period. How to file an amended tax return for 2010 You use your actual withholding during each payment period to figure your payments. How to file an amended tax return for 2010 Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. How to file an amended tax return for 2010 Enter the results on line 27 of Section B. How to file an amended tax return for 2010 Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. How to file an amended tax return for 2010 Complete lines 20 through 26 of the first column before going to line 20 of the next column. How to file an amended tax return for 2010 Required installments—line 18. How to file an amended tax return for 2010   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). How to file an amended tax return for 2010 This method—the regular method—is the one to use if you received your income evenly throughout the year. How to file an amended tax return for 2010   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. How to file an amended tax return for 2010 First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. How to file an amended tax return for 2010 See Annualized Income Installment Method (Schedule AI), later. How to file an amended tax return for 2010 Payments made—line 19. How to file an amended tax return for 2010   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. How to file an amended tax return for 2010 For special rules for figuring your payments, see Form 2210 instructions for line 19. How to file an amended tax return for 2010   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. How to file an amended tax return for 2010 If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. How to file an amended tax return for 2010 Actual withholding method. How to file an amended tax return for 2010    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. How to file an amended tax return for 2010 You can make this choice separately for the tax withheld from your wages and for all other withholding. How to file an amended tax return for 2010 This includes any excess social security and tier 1 RRTA tax withheld. How to file an amended tax return for 2010   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. How to file an amended tax return for 2010   If you use your actual withholding, you must check box D in Form 2210, Part II. How to file an amended tax return for 2010 Then complete Form 2210 using the regular method (Part IV) and file it with your return. How to file an amended tax return for 2010 Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. How to file an amended tax return for 2010 The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. How to file an amended tax return for 2010 For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. How to file an amended tax return for 2010 A 3% rate applies to all four periods. How to file an amended tax return for 2010 Payments. How to file an amended tax return for 2010    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. How to file an amended tax return for 2010 For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. How to file an amended tax return for 2010 You can use the table in the Form 2210 instructions to make your list. How to file an amended tax return for 2010 Follow those instructions for listing income tax withheld and payments made with your return. How to file an amended tax return for 2010 Use the list to determine when each underpayment was paid. How to file an amended tax return for 2010   If you mail your estimated tax payments, use the date of the U. How to file an amended tax return for 2010 S. How to file an amended tax return for 2010 postmark as the date of payment. How to file an amended tax return for 2010 Line 1b. How to file an amended tax return for 2010   Apply the payments listed to underpayment balance in the first column until it is fully paid. How to file an amended tax return for 2010 Apply payments in the order made. How to file an amended tax return for 2010 Figuring the penalty. How to file an amended tax return for 2010   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. How to file an amended tax return for 2010 On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. How to file an amended tax return for 2010 On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. How to file an amended tax return for 2010 If no payments are applied, figure the penalty on the amount on line 1a. How to file an amended tax return for 2010 Aid for counting days. How to file an amended tax return for 2010    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. How to file an amended tax return for 2010 Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. How to file an amended tax return for 2010 In the same manner, find the number for the date the payment was made. How to file an amended tax return for 2010 Subtract the due date “number” from the payment date “number. How to file an amended tax return for 2010 ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. How to file an amended tax return for 2010 Table 4-1. How to file an amended tax return for 2010 Calendar To Determine the Number of Days a Payment Is Late Instructions. How to file an amended tax return for 2010 Use this table with Form 2210 if you are completing Part IV, Section B. How to file an amended tax return for 2010 First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. How to file an amended tax return for 2010 Then, in the same manner, find the number for the date the payment was made. How to file an amended tax return for 2010 Finally, subtract the due date number from the payment date number. How to file an amended tax return for 2010 The result is the number of days the payment is late. How to file an amended tax return for 2010 Example. How to file an amended tax return for 2010 The payment due date is June 15 (61). How to file an amended tax return for 2010 The payment was made on November 4 (203). How to file an amended tax return for 2010 The payment is 142 days late (203 – 61). How to file an amended tax return for 2010 Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. How to file an amended tax return for 2010 Sept. How to file an amended tax return for 2010 Oct. How to file an amended tax return for 2010 Nov. How to file an amended tax return for 2010 Dec. How to file an amended tax return for 2010 Jan. How to file an amended tax return for 2010 Feb. How to file an amended tax return for 2010 Mar. How to file an amended tax return for 2010 Apr. How to file an amended tax return for 2010 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. How to file an amended tax return for 2010 Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. How to file an amended tax return for 2010 To figure your underpayment using this method, complete Form 2210, Schedule AI. How to file an amended tax return for 2010 Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. How to file an amended tax return for 2010 If you use the annualized income installment method, you must check box C in Part II of Form 2210. How to file an amended tax return for 2010 Also, you must attach Form 2210 and Schedule AI to your return. How to file an amended tax return for 2010 If you use Schedule AI for any payment due date, you must use it for all payment due dates. How to file an amended tax return for 2010 Completing Schedule AI. How to file an amended tax return for 2010   Follow the Form 2210 instructions to complete Schedule AI. How to file an amended tax return for 2010 For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. How to file an amended tax return for 2010 If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. How to file an amended tax return for 2010 Note. How to file an amended tax return for 2010 Each period includes amounts from the previous period(s). How to file an amended tax return for 2010 Period (a) includes items for January 1 through March 31. How to file an amended tax return for 2010 Period (b) includes items for January 1 through May 31. How to file an amended tax return for 2010 Period (c) includes items for January 1 through August 31. How to file an amended tax return for 2010 Period (d) includes items for the entire year. How to file an amended tax return for 2010 Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. How to file an amended tax return for 2010 The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. How to file an amended tax return for 2010 If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. How to file an amended tax return for 2010 Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. How to file an amended tax return for 2010 The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. How to file an amended tax return for 2010 Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . How to file an amended tax return for 2010 See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. How to file an amended tax return for 2010 Form 2210-F. How to file an amended tax return for 2010   Use Form 2210-F to figure any underpayment penalty. How to file an amended tax return for 2010 Do not attach it to your return unless you check a box in Part I. How to file an amended tax return for 2010 However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. How to file an amended tax return for 2010 Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. How to file an amended tax return for 2010 Keep your filled-in Form 2210-F for your records. How to file an amended tax return for 2010    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. How to file an amended tax return for 2010 Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. How to file an amended tax return for 2010 You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. How to file an amended tax return for 2010 You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. How to file an amended tax return for 2010 You had a reasonable cause for not making the payment. How to file an amended tax return for 2010 Your underpayment was not due to willful neglect. How to file an amended tax return for 2010 How to request a waiver. How to file an amended tax return for 2010   To request a waiver, see the Instructions for Form 2210. How to file an amended tax return for 2010 Farmers and fishermen. How to file an amended tax return for 2010   To request a waiver, see the Instructions for Form 2210-F. How to file an amended tax return for 2010 Federally declared disaster. How to file an amended tax return for 2010   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. How to file an amended tax return for 2010 During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. How to file an amended tax return for 2010 Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. How to file an amended tax return for 2010 If you still owe a penalty after the automatic waiver is applied, we will send you a bill. How to file an amended tax return for 2010   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. How to file an amended tax return for 2010 Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. How to file an amended tax return for 2010 If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. How to file an amended tax return for 2010   Details on the applicable disaster postponement period can be found at IRS. How to file an amended tax return for 2010 gov. How to file an amended tax return for 2010 Enter Tax Relief in Disaster Situations. How to file an amended tax return for 2010 Select the federally declared disaster that affected you. How to file an amended tax return for 2010    Worksheet 4-1. How to file an amended tax return for 2010 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. How to file an amended tax return for 2010 To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. How to file an amended tax return for 2010                   1. How to file an amended tax return for 2010 Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. How to file an amended tax return for 2010       2. How to file an amended tax return for 2010 Enter your annualized qualified dividends for the period 2. How to file an amended tax return for 2010           3. How to file an amended tax return for 2010 Are you filing Schedule D?               □ Yes. How to file an amended tax return for 2010 Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. How to file an amended tax return for 2010 If either line 15 or line 16 is blank or a loss, enter -0-. How to file an amended tax return for 2010 3. How to file an amended tax return for 2010             □ No. How to file an amended tax return for 2010 Enter your annualized capital gain distributions from Form 1040, line 13             4. How to file an amended tax return for 2010 Add lines 2 and 3   4. How to file an amended tax return for 2010           5. How to file an amended tax return for 2010 If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. How to file an amended tax return for 2010 Otherwise, enter -0-   5. How to file an amended tax return for 2010           6. How to file an amended tax return for 2010 Subtract line 5 from line 4. How to file an amended tax return for 2010 If zero or less, enter -0- 6. How to file an amended tax return for 2010       7. How to file an amended tax return for 2010 Subtract line 6 from line 1. How to file an amended tax return for 2010 If zero or less, enter -0- 7. How to file an amended tax return for 2010       8. How to file an amended tax return for 2010 Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. How to file an amended tax return for 2010 8. How to file an amended tax return for 2010       9. How to file an amended tax return for 2010 Enter the smaller of line 1 or line 8 9. How to file an amended tax return for 2010       10. How to file an amended tax return for 2010 Enter the smaller of line 7 or line 9 10. How to file an amended tax return for 2010       11. How to file an amended tax return for 2010 Subtract line 10 from line 9. How to file an amended tax return for 2010 This amount is taxed at 0% 11. How to file an amended tax return for 2010       12. How to file an amended tax return for 2010 Enter the smaller of line 1 or line 6 12. How to file an amended tax return for 2010       13. How to file an amended tax return for 2010 Enter the amount from line 11 13. How to file an amended tax return for 2010       14. How to file an amended tax return for 2010 Subtract line 13 from line 12 14. How to file an amended tax return for 2010       15. How to file an amended tax return for 2010 Multiply line 14 by 15% (. How to file an amended tax return for 2010 15) 15. How to file an amended tax return for 2010   16. How to file an amended tax return for 2010 Figure the tax on the amount on line 7. How to file an amended tax return for 2010 If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. How to file an amended tax return for 2010 If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. How to file an amended tax return for 2010   17. How to file an amended tax return for 2010 Add lines 15 and 16 17. How to file an amended tax return for 2010   18. How to file an amended tax return for 2010 Figure the tax on the amount on line 1. How to file an amended tax return for 2010 If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. How to file an amended tax return for 2010 If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. How to file an amended tax return for 2010   19. How to file an amended tax return for 2010 Tax on all taxable income. How to file an amended tax return for 2010 Enter the smaller of line 17 or line 18. How to file an amended tax return for 2010 Also enter this amount on line 12 of Schedule AI in the appropriate column. How to file an amended tax return for 2010 However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. How to file an amended tax return for 2010   Worksheet 4-2. How to file an amended tax return for 2010 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. How to file an amended tax return for 2010             1. How to file an amended tax return for 2010 Enter the amount from line 11 of Schedule AI for the period 1. How to file an amended tax return for 2010   2. How to file an amended tax return for 2010 Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. How to file an amended tax return for 2010   3. How to file an amended tax return for 2010 Add lines 1 and 2 3. How to file an amended tax return for 2010   4. How to file an amended tax return for 2010 Tax on the amount on line 3. How to file an amended tax return for 2010 Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. How to file an amended tax return for 2010 See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. How to file an amended tax return for 2010 (Note. How to file an amended tax return for 2010 You do not have to use the same method for each period on Schedule AI. How to file an amended tax return for 2010 ) 4. How to file an amended tax return for 2010   5. How to file an amended tax return for 2010 Tax on the amount on line 2. How to file an amended tax return for 2010 If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. How to file an amended tax return for 2010 If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. How to file an amended tax return for 2010   6. How to file an amended tax return for 2010 Subtract line 5 from line 4. How to file an amended tax return for 2010 Enter the result here and on line 12 of Schedule AI. How to file an amended tax return for 2010 If zero or less,  enter -0- 6. How to file an amended tax return for 2010             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. How to file an amended tax return for 2010     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. How to file an amended tax return for 2010 If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. How to file an amended tax return for 2010 Complete the rest of Form 8615 according to its instructions. How to file an amended tax return for 2010 Then complete lines 5 and 6 above. How to file an amended tax return for 2010     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. How to file an amended tax return for 2010 Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). How to file an amended tax return for 2010 Next, determine if you have a capital gain excess. How to file an amended tax return for 2010     Figuring capital gain excess. How to file an amended tax return for 2010 To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). How to file an amended tax return for 2010 If the result is more than zero, that amount is your capital gain excess. How to file an amended tax return for 2010     No capital gain excess. How to file an amended tax return for 2010 If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. How to file an amended tax return for 2010 Then complete lines 5 and 6 above. How to file an amended tax return for 2010     Capital gain excess. How to file an amended tax return for 2010 If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. How to file an amended tax return for 2010 Then complete lines 5 and 6 above. How to file an amended tax return for 2010     Make the modifications below only for purposes of filling out Worksheet 4-2 above. How to file an amended tax return for 2010     a. How to file an amended tax return for 2010 Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. How to file an amended tax return for 2010     b. How to file an amended tax return for 2010 Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. How to file an amended tax return for 2010     c. How to file an amended tax return for 2010 Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. How to file an amended tax return for 2010     d. How to file an amended tax return for 2010 Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). How to file an amended tax return for 2010   Prev  Up  Next   Home   More Online Publications