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Irs 1040ez Form

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Irs 1040ez Form

Irs 1040ez form Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Irs 1040ez form Tax questions. Irs 1040ez form Useful Items - You may want to see: Note. Irs 1040ez form After 2013, Publication 590 will be split into two separate publications as follows. Irs 1040ez form Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. Irs 1040ez form This publication will include the rules for rollover and conversion contributions. Irs 1040ez form Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. Irs 1040ez form This publication will include the rules for required minimum distributions and IRA beneficiaries. Irs 1040ez form What's New for 2013 Traditional IRA contribution and deduction limit. Irs 1040ez form  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. Irs 1040ez form If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. Irs 1040ez form For more information, see How Much Can Be Contributed? in chapter 1. Irs 1040ez form Roth IRA contribution limit. Irs 1040ez form  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. Irs 1040ez form If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. Irs 1040ez form However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Irs 1040ez form For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. Irs 1040ez form Modified AGI limit for traditional IRA contributions increased. Irs 1040ez form  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Irs 1040ez form If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. Irs 1040ez form If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Irs 1040ez form See How Much Can You Deduct? in chapter 1. Irs 1040ez form Modified AGI limit for Roth IRA contributions increased. Irs 1040ez form  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Irs 1040ez form Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Irs 1040ez form You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Irs 1040ez form Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. Irs 1040ez form You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Irs 1040ez form Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Irs 1040ez form You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Irs 1040ez form See Can You Contribute to a Roth IRA? in chapter 2. Irs 1040ez form Net Investment Income Tax. Irs 1040ez form  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Irs 1040ez form However, these distributions are taken into account when determining the modified adjusted gross income threshold. Irs 1040ez form Distributions from a nonqualified retirement plan are included in net investment income. Irs 1040ez form See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Irs 1040ez form Kay Bailey Hutchison Spousal IRA. Irs 1040ez form . Irs 1040ez form  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. Irs 1040ez form There are no changes to the rules regarding these IRAs. Irs 1040ez form See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. Irs 1040ez form What's New for 2014 Modified AGI limit for traditional IRA contributions increased. Irs 1040ez form  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Irs 1040ez form If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Irs 1040ez form If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. Irs 1040ez form Modified AGI limit for Roth IRA contributions increased. Irs 1040ez form  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. Irs 1040ez form Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. Irs 1040ez form You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. Irs 1040ez form Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. Irs 1040ez form You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. Irs 1040ez form Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Irs 1040ez form You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Irs 1040ez form Reminders Future developments. Irs 1040ez form  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. Irs 1040ez form irs. Irs 1040ez form gov/pub590. Irs 1040ez form Simplified employee pension (SEP). Irs 1040ez form  SEP IRAs are not covered in this publication. Irs 1040ez form They are covered in Publication 560, Retirement Plans for Small Business. Irs 1040ez form Deemed IRAs. Irs 1040ez form  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. Irs 1040ez form If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. Irs 1040ez form An employee's account can be treated as a traditional IRA or a Roth IRA. Irs 1040ez form For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Irs 1040ez form Contributions to both traditional and Roth IRAs. Irs 1040ez form  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. Irs 1040ez form Statement of required minimum distribution (RMD). Irs 1040ez form  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. Irs 1040ez form The report or offer must include the date by which the amount must be distributed. Irs 1040ez form The report is due January 31 of the year in which the minimum distribution is required. Irs 1040ez form It can be provided with the year-end fair market value statement that you normally get each year. Irs 1040ez form No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. Irs 1040ez form IRA interest. Irs 1040ez form  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. Irs 1040ez form Tax on your traditional IRA is generally deferred until you take a distribution. Irs 1040ez form Do not report this interest on your return as tax-exempt interest. Irs 1040ez form For more information on tax-exempt interest, see the instructions for your tax return. Irs 1040ez form Photographs of missing children. Irs 1040ez form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs 1040ez form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs 1040ez form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs 1040ez form Introduction This publication discusses individual retirement arrangements (IRAs). Irs 1040ez form An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. Irs 1040ez form What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. Irs 1040ez form In some cases, amounts are not taxed at all if distributed according to the rules. Irs 1040ez form What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. Irs 1040ez form It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. Irs 1040ez form   It also explains the penalties and additional taxes that apply when the rules are not followed. Irs 1040ez form To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. Irs 1040ez form How to use this publication. Irs 1040ez form   The rules that you must follow depend on which type of IRA you have. Irs 1040ez form Use Table I-1 to help you determine which parts of this publication to read. Irs 1040ez form Also use Table I-1 if you were referred to this publication from instructions to a form. Irs 1040ez form Comments and suggestions. Irs 1040ez form   We welcome your comments about this publication and your suggestions for future editions. Irs 1040ez form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs 1040ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs 1040ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs 1040ez form   You can send your comments from www. Irs 1040ez form irs. Irs 1040ez form gov/formspubs/. Irs 1040ez form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs 1040ez form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs 1040ez form Ordering forms and publications. Irs 1040ez form   Visit www. Irs 1040ez form irs. Irs 1040ez form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs 1040ez form Internal Revenue Service 1201 N. Irs 1040ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs 1040ez form   If you have a tax question, check the information available on IRS. Irs 1040ez form gov or call 1-800-829-1040. Irs 1040ez form We cannot answer tax questions sent to either of the above addresses. Irs 1040ez form Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs 1040ez form 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. Irs 1040ez form S. Irs 1040ez form Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. Irs 1040ez form Table I-1. Irs 1040ez form Using This Publication IF you need information on . Irs 1040ez form . Irs 1040ez form . Irs 1040ez form THEN see . Irs 1040ez form . Irs 1040ez form . Irs 1040ez form traditional IRAs chapter 1. Irs 1040ez form Roth IRAs chapter 2, and parts of  chapter 1. Irs 1040ez form SIMPLE IRAs chapter 3. Irs 1040ez form the credit for qualified retirement savings contributions (the saver's credit) chapter 4. Irs 1040ez form how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. Irs 1040ez form SEP IRAs and 401(k) plans Publication 560. Irs 1040ez form Coverdell education savings accounts (formerly called education IRAs) Publication 970. Irs 1040ez form IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. Irs 1040ez form . Irs 1040ez form . Irs 1040ez form THEN see . Irs 1040ez form . Irs 1040ez form . Irs 1040ez form first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. Irs 1040ez form then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. Irs 1040ez form and finally figure how much of your social security is taxable appendix B, worksheet 3. Irs 1040ez form Table I-2. Irs 1040ez form How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. Irs 1040ez form Answers in the middle column apply to traditional IRAs. Irs 1040ez form Answers in the right column apply to Roth IRAs. Irs 1040ez form Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. Irs 1040ez form You must not have reached age  70½ by the end of the year. Irs 1040ez form See Who Can Open a Traditional IRA? in chapter 1. Irs 1040ez form No. Irs 1040ez form You can be any age. Irs 1040ez form See Can You Contribute to a Roth IRA? in chapter 2. Irs 1040ez form If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. Irs 1040ez form For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. Irs 1040ez form  There is no upper limit on how much you can earn and still contribute. Irs 1040ez form See How Much Can Be Contributed? in chapter 1. Irs 1040ez form Yes. Irs 1040ez form For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. Irs 1040ez form See How Much Can Be Contributed? and Table 2-1 in chapter 2. Irs 1040ez form Can I deduct contributions to a Yes. Irs 1040ez form You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. Irs 1040ez form See How Much Can You Deduct? in chapter 1. Irs 1040ez form No. Irs 1040ez form You can never deduct contributions to a Roth IRA. Irs 1040ez form See What Is a Roth IRA? in chapter 2. Irs 1040ez form Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. Irs 1040ez form In that case, you must file Form 8606. Irs 1040ez form See Nondeductible Contributions in chapter 1. Irs 1040ez form No. Irs 1040ez form You do not have to file a form if you contribute to a Roth IRA. Irs 1040ez form See Contributions not reported in chapter 2. Irs 1040ez form Do I have to start taking distributions when I reach a certain age from a Yes. Irs 1040ez form You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. Irs 1040ez form See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. Irs 1040ez form No. Irs 1040ez form If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. Irs 1040ez form See Are Distributions Taxable? in chapter 2. Irs 1040ez form However, if you are the beneficiary of a Roth IRA, you may have to take distributions. Irs 1040ez form See Distributions After Owner's Death in chapter 2. Irs 1040ez form How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. Irs 1040ez form See Are Distributions Taxable? in chapter 1. Irs 1040ez form Distributions from a Roth IRA are not taxed as long as you meet certain criteria. Irs 1040ez form See Are Distributions Taxable? in chapter 2. Irs 1040ez form Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. Irs 1040ez form If you have, file Form 8606. Irs 1040ez form See Nondeductible Contributions in chapter 1. Irs 1040ez form Yes. Irs 1040ez form File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). Irs 1040ez form Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Texas

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Abilene 341 Pine St.,
Rm. 2301
Abilene, TX 79601

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(325) 676-5709
Amarillo 7201 W. Interstate 40
Ste. 105
Amarillo, TX 79106

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(806) 359-2160

Austin 825 E. Rundberg Ln.
Austin, TX 78753

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(512) 499-5127
Beaumont 350 Pine St.
Beaumont, TX 77701

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon -1:00 p.m.)

 

Services Provided

(409) 981-5760
Corpus Christi 555 N. Carancahua St.
Corpus Christi, TX 78401

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(361) 903-1919
Dallas 1100 Commerce St.,
Rm. 121
Dallas, TX 75242

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(214) 413-6010
El Paso 700 E. San Antonio
El Paso, TX 79901

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(915) 834-6508
Farmers Branch  4050 Alpha Rd.,
Rm. 170
Farmers Branch, TX 75244 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

 (214) 413-6010  
Ft. Worth  819 Taylor St.,
Rm. 6A14
Ft. Worth, TX
76102 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(817) 978-3477 
Harlingen  1810 Hale Ave.
Harlingen, TX 78550 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(956) 365-5185 
Houston
(Downtown) 
1919 Smith St.
Houston, TX 77002 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Houston (NW)  12941 I45 N
Houston, TX 77060 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Houston (SE)  8876 I45 S
Houston, TX 77017 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Houston (SW)  8701 S. Gessner
Houston, TX 77074 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Longview   1800 NW Loop 281
Longview, TX 75604 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

**This office will be closed 3/31**

 

Services Provided

(903) 297-3142 
Lubbock  1205 Texas Ave.,
Rm. 406
Lubbock, TX 79401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(806) 472-7582 
Midland  1004 N. Big Spring
Midland, TX 79701 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(432) 686-9977 
San Angelo  33 E. Twohig
San Angelo, TX 76903 

Tuesday - 10:30 a.m.- 4:30 p.m.
Wednesday - 8:30 a.m.- 4:30 p.m.
Thursday - 8:30 a.m.- 1:00 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(325) 653-0082 
San Antonio  8626 Tesoro Dr. 
San Antonio, TX 78217 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(210) 841-2090 
Texarkana  500 N. Stateline St.
Texarkana, TX 75501 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.-1:30 p.m.)

 

Services Provided

(903) 794-8214 
Tyler 

909 ESE Loop 323, 
Rm. 300
Tyler, TX  75701 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(903) 561-2732 
Waco  6801 Sanger Ave.,
Ste. 1000
Waco, TX 76710 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.) 

 

Services Provided

(254) 741-2312 
Wichita Falls  4309 Jacksboro Hwy.
Wichita Falls, TX 76302 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(940) 766-6317 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
 

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Within Texas call:

 Austin  (512) 499-5875
 Dallas  (214) 413-6500
 Houston  (713) 209-3660

 Call 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Offices at:

Internal Revenue Service
300 E. 8th St., Stop; 6610 AUS
Room 478
Austin, TX 78701

Internal Revenue Service
8700 Tesoro Drive
Stop 6610 SANC
San Antonio, TX 78217

Internal Revenue Service
700 E. San Antonio, Rm C-101 MC
6610 ELP'
El Paso, TX 79901

Internal Revenue Service
1205 Texas Ave., MC 4208 LUB
Lubbock, TX 79410

Internal Revenue Service
1100 Commerce St.
MC 6610 DAL/Rm 1021 
Dallas, TX 75424

Internal Revenue Service
8701 S. Gesner, Stop 6610-Hal
Houston, TX 77074

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 31-Mar-2014

The Irs 1040ez Form

Irs 1040ez form 4. Irs 1040ez form   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. Irs 1040ez form Higher income taxpayers. Irs 1040ez form Minimum required for higher income taxpayers. Irs 1040ez form Estate or trust payments of estimated tax. Irs 1040ez form Lowering or eliminating the penalty. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form You may understand this chapter better if you can refer to a copy of your latest federal income tax return. Irs 1040ez form No penalty. Irs 1040ez form   Generally, you will not have to pay a penalty for 2013 if any of the following apply. Irs 1040ez form The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. Irs 1040ez form (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. Irs 1040ez form ) 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. Irs 1040ez form Your total tax for 2013 (defined later) minus your withholding is less than $1,000. Irs 1040ez form You did not have a tax liability for 2012. Irs 1040ez form You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. Irs 1040ez form IRS can figure the penalty for you. Irs 1040ez form   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. Irs 1040ez form Generally, the IRS will figure the penalty for you and send you a bill. Irs 1040ez form   You only need to figure your penalty in the following three situations. Irs 1040ez form You are requesting a waiver of part, but not all, of the penalty. Irs 1040ez form You are using the annualized income installment method to figure the penalty. Irs 1040ez form You are treating the federal income tax withheld from your income as paid on the dates actually withheld. Irs 1040ez form 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. Irs 1040ez form See Form 2210 , later. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form (Your 2012 tax return must cover a 12-month period. Irs 1040ez form ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. Irs 1040ez form Special rules for certain individuals. Irs 1040ez form   There are special rules for farmers and fishermen and certain higher income taxpayers. Irs 1040ez form Farmers and fishermen. Irs 1040ez form   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. Irs 1040ez form   See Farmers and Fishermen , later. Irs 1040ez form Higher income taxpayers. Irs 1040ez form   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 . Irs 1040ez form This rule does not apply to farmers or fishermen. Irs 1040ez form   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Irs 1040ez form Penalty figured separately for each period. Irs 1040ez form   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. Irs 1040ez form This is true even if you are due a refund when you file your income tax return. Irs 1040ez form Example. Irs 1040ez form You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. Irs 1040ez form Early in January 2014, you made an estimate of your total 2013 tax. Irs 1040ez form Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. Irs 1040ez form 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. Irs 1040ez form Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. Irs 1040ez form You do not owe a penalty for your payment due January 15, 2014. Irs 1040ez form 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. Irs 1040ez form Minimum required each period. Irs 1040ez form   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. Irs 1040ez form 5% of your 2013 tax, or 25% of your 2012 tax. Irs 1040ez form (Your 2012 tax return must cover a 12-month period. Irs 1040ez form ) Minimum required for higher income taxpayers. Irs 1040ez form   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. Irs 1040ez form 5% for 25% in (2) under General Rule . Irs 1040ez form When penalty is charged. Irs 1040ez form   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. Irs 1040ez form If a payment is mailed, the date of the U. Irs 1040ez form S. Irs 1040ez form postmark is considered the date of payment. Irs 1040ez form   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. Irs 1040ez form ) is considered to be the date of payment. Irs 1040ez form Estate or trust payments of estimated tax. Irs 1040ez form   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. Irs 1040ez form Amended returns. Irs 1040ez form    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. Irs 1040ez form If you file an amended return after the due date of the original return, use the tax shown on the original return. Irs 1040ez form   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. Irs 1040ez form This rule applies only if both original separate returns were filed on time. Irs 1040ez form 2012 separate returns and 2013 joint return. Irs 1040ez form    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. Irs 1040ez form You filed a separate return if you filed as single, head of household, or married filing separately. Irs 1040ez form 2012 joint return and 2013 separate returns. Irs 1040ez form    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. Irs 1040ez form You are filing a separate return if you file as single, head of household, or married filing separately. Irs 1040ez form   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. Irs 1040ez form Then multiply the tax on the joint return by the following fraction. Irs 1040ez form   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. Irs 1040ez form Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. Irs 1040ez form Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. Irs 1040ez form For 2013, they file married filing separately. Irs 1040ez form Lisa figures her share of the tax on the 2012 joint return as follows. Irs 1040ez form 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. Irs 1040ez form 67% Lisa's part of tax on joint return ($6,484 × 88. Irs 1040ez form 67%) $ 5,749 Form 2210. Irs 1040ez form   In most cases, you do not need to file Form 2210. Irs 1040ez form The IRS will figure the penalty for you and send you a bill. Irs 1040ez form If you want us to figure the penalty for you, leave the penalty line on your return blank. Irs 1040ez form Do not file Form 2210. Irs 1040ez form   To determine if you should file Form 2210, see Part II of Form 2210. Irs 1040ez form 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. Irs 1040ez form If you use Form 2210, you cannot file Form 1040EZ. Irs 1040ez form   On Form 1040, enter the amount of your penalty on line 77. Irs 1040ez form If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. Irs 1040ez form If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. Irs 1040ez form   On Form 1040A, enter the amount of your penalty on line 46. Irs 1040ez form If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. Irs 1040ez form If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. Irs 1040ez form Lowering or eliminating the penalty. Irs 1040ez form    You may be able to lower or eliminate your penalty if you file Form 2210. Irs 1040ez form You must file Form 2210 with your return if any of the following applies. Irs 1040ez form You request a waiver. Irs 1040ez form See Waiver of Penalty , later. Irs 1040ez form You use the annualized income installment method. Irs 1040ez form See the explanation of this method under Annualized Income Installment Method (Schedule AI) . Irs 1040ez form You use your actual withholding for each payment period for estimated tax purposes. Irs 1040ez form See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form Total tax for 2013. Irs 1040ez form   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. Irs 1040ez form    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. Irs 1040ez form   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. Irs 1040ez form   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Irs 1040ez form Note. Irs 1040ez form 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. Irs 1040ez form Paid through withholding. Irs 1040ez form    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. Irs 1040ez form Add to that any write-in amount on line 72 identified as “Form 8689. Irs 1040ez form ” 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. Irs 1040ez form On Form 1040EZ, it is the amount on line 7. Irs 1040ez form No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. Irs 1040ez form S. Irs 1040ez form citizen or resident for the whole year. Irs 1040ez form For this rule to apply, your tax year must have included all 12 months of the year. Irs 1040ez form You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. Irs 1040ez form Example. Irs 1040ez form Ray, who is single and 22 years old, was unemployed for a few months during 2012. Irs 1040ez form He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. Irs 1040ez form He had no other income. Irs 1040ez form 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). Irs 1040ez form He filed a return only to have his withheld income tax refunded to him. Irs 1040ez form In 2013, Ray began regular work as an independent contractor. Irs 1040ez form Ray made no estimated tax payments in 2013. Irs 1040ez form 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. Irs 1040ez form Total tax for 2012. Irs 1040ez form   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. Irs 1040ez form    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form   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. Irs 1040ez form   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. Irs 1040ez form Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. Irs 1040ez form If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. Irs 1040ez form Example. Irs 1040ez form The tax on Lori Lane's 2012 return was $12,400. Irs 1040ez form Her AGI was not more than $150,000 for either 2012 or 2013. Irs 1040ez form The tax on her 2013 return (Form 1040, line 55) is $13,044. Irs 1040ez form Line 56 (self-employment tax) is $8,902. Irs 1040ez form Her 2013 total tax is $21,946. Irs 1040ez form For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). Irs 1040ez form 90% of her 2013 tax is $19,751. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. Irs 1040ez form Different 2012 filing status. Irs 1040ez form    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. Irs 1040ez form 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. Irs 1040ez form If you qualify to use this method, it will result in the same penalty amount as the regular method. Irs 1040ez form However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. Irs 1040ez form You can use the short method only if you meet one of the following requirements. Irs 1040ez form You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). Irs 1040ez form You paid the same amount of estimated tax on each of the four payment due dates. Irs 1040ez form 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. Irs 1040ez form Note. Irs 1040ez form 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. Irs 1040ez form However, if the payment was only a few days early, the difference is likely to be small. Irs 1040ez form You cannot use the short method if any of the following apply. Irs 1040ez form You made any estimated tax payments late. Irs 1040ez form You checked box C or D in Part II of Form 2210. Irs 1040ez form You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. Irs 1040ez form S. Irs 1040ez form income tax withholding. Irs 1040ez form If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. Irs 1040ez form Also, you cannot use your actual withholding during each period to figure your payments for each period. Irs 1040ez form These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). Irs 1040ez form Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form You paid one or more estimated tax payments on a date after the due date. Irs 1040ez form You paid at least one, but less than four, installments of estimated tax. Irs 1040ez form You paid estimated tax payments in un- equal amounts. Irs 1040ez form You use the annualized income installment method to figure your underpayment for each payment period. Irs 1040ez form You use your actual withholding during each payment period to figure your payments. Irs 1040ez form 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. Irs 1040ez form Enter the results on line 27 of Section B. Irs 1040ez form 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. Irs 1040ez form Complete lines 20 through 26 of the first column before going to line 20 of the next column. Irs 1040ez form Required installments—line 18. Irs 1040ez form   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). Irs 1040ez form This method—the regular method—is the one to use if you received your income evenly throughout the year. Irs 1040ez form   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. Irs 1040ez form First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. Irs 1040ez form See Annualized Income Installment Method (Schedule AI), later. Irs 1040ez form Payments made—line 19. Irs 1040ez form   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. Irs 1040ez form For special rules for figuring your payments, see Form 2210 instructions for line 19. Irs 1040ez form   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. Irs 1040ez form 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. Irs 1040ez form Actual withholding method. Irs 1040ez form    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. Irs 1040ez form You can make this choice separately for the tax withheld from your wages and for all other withholding. Irs 1040ez form This includes any excess social security and tier 1 RRTA tax withheld. Irs 1040ez form   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. Irs 1040ez form   If you use your actual withholding, you must check box D in Form 2210, Part II. Irs 1040ez form Then complete Form 2210 using the regular method (Part IV) and file it with your return. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form A 3% rate applies to all four periods. Irs 1040ez form Payments. Irs 1040ez form    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. Irs 1040ez form For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. Irs 1040ez form You can use the table in the Form 2210 instructions to make your list. Irs 1040ez form Follow those instructions for listing income tax withheld and payments made with your return. Irs 1040ez form Use the list to determine when each underpayment was paid. Irs 1040ez form   If you mail your estimated tax payments, use the date of the U. Irs 1040ez form S. Irs 1040ez form postmark as the date of payment. Irs 1040ez form Line 1b. Irs 1040ez form   Apply the payments listed to underpayment balance in the first column until it is fully paid. Irs 1040ez form Apply payments in the order made. Irs 1040ez form Figuring the penalty. Irs 1040ez form   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. Irs 1040ez form 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. Irs 1040ez form On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. Irs 1040ez form If no payments are applied, figure the penalty on the amount on line 1a. Irs 1040ez form Aid for counting days. Irs 1040ez form    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. Irs 1040ez form 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. Irs 1040ez form In the same manner, find the number for the date the payment was made. Irs 1040ez form Subtract the due date “number” from the payment date “number. Irs 1040ez form ”   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. Irs 1040ez form Table 4-1. Irs 1040ez form Calendar To Determine the Number of Days a Payment Is Late Instructions. Irs 1040ez form Use this table with Form 2210 if you are completing Part IV, Section B. Irs 1040ez form 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. Irs 1040ez form Then, in the same manner, find the number for the date the payment was made. Irs 1040ez form Finally, subtract the due date number from the payment date number. Irs 1040ez form The result is the number of days the payment is late. Irs 1040ez form Example. Irs 1040ez form The payment due date is June 15 (61). Irs 1040ez form The payment was made on November 4 (203). Irs 1040ez form The payment is 142 days late (203 – 61). Irs 1040ez form Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. Irs 1040ez form Sept. Irs 1040ez form Oct. Irs 1040ez form Nov. Irs 1040ez form Dec. Irs 1040ez form Jan. Irs 1040ez form Feb. Irs 1040ez form Mar. Irs 1040ez form Apr. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form To figure your underpayment using this method, complete Form 2210, Schedule AI. Irs 1040ez form 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. Irs 1040ez form If you use the annualized income installment method, you must check box C in Part II of Form 2210. Irs 1040ez form Also, you must attach Form 2210 and Schedule AI to your return. Irs 1040ez form If you use Schedule AI for any payment due date, you must use it for all payment due dates. Irs 1040ez form Completing Schedule AI. Irs 1040ez form   Follow the Form 2210 instructions to complete Schedule AI. Irs 1040ez form For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. Irs 1040ez form 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. Irs 1040ez form Note. Irs 1040ez form Each period includes amounts from the previous period(s). Irs 1040ez form Period (a) includes items for January 1 through March 31. Irs 1040ez form Period (b) includes items for January 1 through May 31. Irs 1040ez form Period (c) includes items for January 1 through August 31. Irs 1040ez form Period (d) includes items for the entire year. Irs 1040ez form Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. Irs 1040ez form 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. Irs 1040ez form 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. Irs 1040ez form Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. Irs 1040ez form 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. Irs 1040ez form 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 . Irs 1040ez form See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. Irs 1040ez form Form 2210-F. Irs 1040ez form   Use Form 2210-F to figure any underpayment penalty. Irs 1040ez form Do not attach it to your return unless you check a box in Part I. Irs 1040ez form However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. Irs 1040ez form 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. Irs 1040ez form Keep your filled-in Form 2210-F for your records. Irs 1040ez form    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. Irs 1040ez form Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. Irs 1040ez form You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. Irs 1040ez form You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. Irs 1040ez form You had a reasonable cause for not making the payment. Irs 1040ez form Your underpayment was not due to willful neglect. Irs 1040ez form How to request a waiver. Irs 1040ez form   To request a waiver, see the Instructions for Form 2210. Irs 1040ez form Farmers and fishermen. Irs 1040ez form   To request a waiver, see the Instructions for Form 2210-F. Irs 1040ez form Federally declared disaster. Irs 1040ez form   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. Irs 1040ez form 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. Irs 1040ez form Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. Irs 1040ez form If you still owe a penalty after the automatic waiver is applied, we will send you a bill. Irs 1040ez form   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. Irs 1040ez form Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. Irs 1040ez form 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. Irs 1040ez form   Details on the applicable disaster postponement period can be found at IRS. Irs 1040ez form gov. Irs 1040ez form Enter Tax Relief in Disaster Situations. Irs 1040ez form Select the federally declared disaster that affected you. Irs 1040ez form    Worksheet 4-1. Irs 1040ez form 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. Irs 1040ez form 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. Irs 1040ez form                   1. Irs 1040ez form Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. Irs 1040ez form       2. Irs 1040ez form Enter your annualized qualified dividends for the period 2. Irs 1040ez form           3. Irs 1040ez form Are you filing Schedule D?               □ Yes. Irs 1040ez form Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. Irs 1040ez form If either line 15 or line 16 is blank or a loss, enter -0-. Irs 1040ez form 3. Irs 1040ez form             □ No. Irs 1040ez form Enter your annualized capital gain distributions from Form 1040, line 13             4. Irs 1040ez form Add lines 2 and 3   4. Irs 1040ez form           5. Irs 1040ez form If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Irs 1040ez form Otherwise, enter -0-   5. Irs 1040ez form           6. Irs 1040ez form Subtract line 5 from line 4. Irs 1040ez form If zero or less, enter -0- 6. Irs 1040ez form       7. Irs 1040ez form Subtract line 6 from line 1. Irs 1040ez form If zero or less, enter -0- 7. Irs 1040ez form       8. Irs 1040ez form 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. Irs 1040ez form 8. Irs 1040ez form       9. Irs 1040ez form Enter the smaller of line 1 or line 8 9. Irs 1040ez form       10. Irs 1040ez form Enter the smaller of line 7 or line 9 10. Irs 1040ez form       11. Irs 1040ez form Subtract line 10 from line 9. Irs 1040ez form This amount is taxed at 0% 11. Irs 1040ez form       12. Irs 1040ez form Enter the smaller of line 1 or line 6 12. Irs 1040ez form       13. Irs 1040ez form Enter the amount from line 11 13. Irs 1040ez form       14. Irs 1040ez form Subtract line 13 from line 12 14. Irs 1040ez form       15. Irs 1040ez form Multiply line 14 by 15% (. Irs 1040ez form 15) 15. Irs 1040ez form   16. Irs 1040ez form Figure the tax on the amount on line 7. Irs 1040ez form 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. Irs 1040ez form If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. Irs 1040ez form   17. Irs 1040ez form Add lines 15 and 16 17. Irs 1040ez form   18. Irs 1040ez form Figure the tax on the amount on line 1. Irs 1040ez form 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. Irs 1040ez form If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. Irs 1040ez form   19. Irs 1040ez form Tax on all taxable income. Irs 1040ez form Enter the smaller of line 17 or line 18. Irs 1040ez form Also enter this amount on line 12 of Schedule AI in the appropriate column. Irs 1040ez form 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. Irs 1040ez form   Worksheet 4-2. Irs 1040ez form 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. Irs 1040ez form             1. Irs 1040ez form Enter the amount from line 11 of Schedule AI for the period 1. Irs 1040ez form   2. Irs 1040ez form 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. Irs 1040ez form   3. Irs 1040ez form Add lines 1 and 2 3. Irs 1040ez form   4. Irs 1040ez form Tax on the amount on line 3. Irs 1040ez form Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. Irs 1040ez form See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. Irs 1040ez form (Note. Irs 1040ez form You do not have to use the same method for each period on Schedule AI. Irs 1040ez form ) 4. Irs 1040ez form   5. Irs 1040ez form Tax on the amount on line 2. Irs 1040ez form 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. Irs 1040ez form If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. Irs 1040ez form   6. Irs 1040ez form Subtract line 5 from line 4. Irs 1040ez form Enter the result here and on line 12 of Schedule AI. Irs 1040ez form If zero or less,  enter -0- 6. Irs 1040ez form             * 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. Irs 1040ez form     ** 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. Irs 1040ez form 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. Irs 1040ez form Complete the rest of Form 8615 according to its instructions. Irs 1040ez form Then complete lines 5 and 6 above. Irs 1040ez form     *** 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. Irs 1040ez form Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Irs 1040ez form Next, determine if you have a capital gain excess. Irs 1040ez form     Figuring capital gain excess. Irs 1040ez form 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). Irs 1040ez form If the result is more than zero, that amount is your capital gain excess. Irs 1040ez form     No capital gain excess. Irs 1040ez form 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. Irs 1040ez form Then complete lines 5 and 6 above. Irs 1040ez form     Capital gain excess. Irs 1040ez form 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. Irs 1040ez form Then complete lines 5 and 6 above. Irs 1040ez form     Make the modifications below only for purposes of filling out Worksheet 4-2 above. Irs 1040ez form     a. Irs 1040ez form 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. Irs 1040ez form     b. Irs 1040ez form 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. Irs 1040ez form     c. Irs 1040ez form Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. Irs 1040ez form     d. Irs 1040ez form 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). Irs 1040ez form   Prev  Up  Next   Home   More Online Publications