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Irs 1040x Form

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Irs 1040x Form

Irs 1040x form 6. Irs 1040x form   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Irs 1040x form Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Irs 1040x form Declaración final. Irs 1040x form Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. Irs 1040x form Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. Irs 1040x form Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. Irs 1040x form El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. Irs 1040x form La declaración correcta de los ingresos de propinas no es difícil. Irs 1040x form Usted tiene que completar tres pasos: Mantener un registro diario de propinas. Irs 1040x form Declarar sus propinas a su empleador. Irs 1040x form Declarar todas sus propinas en su declaración de impuestos. Irs 1040x form  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. Irs 1040x form Este capítulo también le mostrará cómo tratar las propinas asignadas. Irs 1040x form Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. Irs 1040x form Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. Irs 1040x form Cómo mantener un registro diario de propinas. Irs 1040x form   Hay dos maneras de mantener un registro diario de propinas. Irs 1040x form Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. Irs 1040x form Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. Irs 1040x form Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. Irs 1040x form Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. Irs 1040x form    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). Irs 1040x form Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Irs 1040x form Asimismo, la Publicación 1244-PR está disponible en el sitio web www. Irs 1040x form irs. Irs 1040x form gov/pub/irs-pdf/p1244pr. Irs 1040x form pdf. Irs 1040x form La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. Irs 1040x form Cada día, anote la información solicitada en el formulario. Irs 1040x form   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. Irs 1040x form Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. Irs 1040x form   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. Irs 1040x form Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. Irs 1040x form Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. Irs 1040x form El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. Irs 1040x form La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. Irs 1040x form Registro electrónico de propinas. Irs 1040x form   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. Irs 1040x form En tal caso, tiene que recibir y guardar una copia en papel de este registro. Irs 1040x form Cargos por servicios. Irs 1040x form   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. Irs 1040x form Los cargos de este tipo son parte de su salario, no son propinas. Irs 1040x form Vea los ejemplos que se presentan a continuación. Irs 1040x form Ejemplo 1. Irs 1040x form El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. Irs 1040x form Juanita forma parte de un grupo de 8 personas. Irs 1040x form Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. Irs 1040x form Dicho monto se incluye en el total de la cuenta. Irs 1040x form Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. Irs 1040x form No anote el cargo del 18% en su registro de propinas. Irs 1040x form Los cargos por servicios que se le paguen son considerados salarios y no propinas. Irs 1040x form Ejemplo 2. Irs 1040x form El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. Irs 1040x form En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. Irs 1040x form Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. Irs 1040x form Cerciórese de incluir esta cantidad en su registro de propinas. Irs 1040x form Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). Irs 1040x form Propinas que tiene que declarar a su empleador. Irs 1040x form   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. Irs 1040x form   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. Irs 1040x form   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. Irs 1040x form No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. Irs 1040x form Sin embargo, tiene que declarar las propinas que reciba de otros empleados. Irs 1040x form    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. Irs 1040x form No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. Irs 1040x form Cómo se declaran las propinas. Irs 1040x form    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). Irs 1040x form Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. Irs 1040x form Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Irs 1040x form   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. Irs 1040x form El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). Irs 1040x form El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. Irs 1040x form El total de propinas que se tienen que declarar para ese período. Irs 1040x form Usted tiene que firmar y fechar el informe. Irs 1040x form Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. Irs 1040x form   Su empleador puede requerirle que declare sus propinas más de una vez al mes. Irs 1040x form Sin embargo, el informe no puede abarcar un período mayor de un mes natural. Irs 1040x form Informe electrónico de propinas. Irs 1040x form   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. Irs 1040x form Cuándo debe declarar las propinas. Irs 1040x form   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. Irs 1040x form Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. Irs 1040x form Ejemplo. Irs 1040x form Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. Irs 1040x form Declaración final. Irs 1040x form   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. Irs 1040x form Multa por no declarar las propinas. Irs 1040x form   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. Irs 1040x form (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). Irs 1040x form La cantidad de la multa que se impone es adicional a los impuestos que adeude. Irs 1040x form   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. Irs 1040x form Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. Irs 1040x form Entrega de dinero al empleador para el pago de los impuestos. Irs 1040x form   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. Irs 1040x form Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. Irs 1040x form   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. Irs 1040x form Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. Irs 1040x form Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. Irs 1040x form    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. Irs 1040x form Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. Irs 1040x form Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. Irs 1040x form    Impuestos no recaudados. Irs 1040x form Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. Irs 1040x form Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. Irs 1040x form Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. Irs 1040x form Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. Irs 1040x form    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. Irs 1040x form Qué propinas se tienen que declarar. Irs 1040x form   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. Irs 1040x form Incluya las que recibió en efectivo y las que no fueron en efectivo. Irs 1040x form Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Irs 1040x form Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Irs 1040x form    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . Irs 1040x form    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . Irs 1040x form   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. Irs 1040x form El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. Irs 1040x form Ejemplo. Irs 1040x form Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. Irs 1040x form Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. Irs 1040x form Al Sr. Irs 1040x form Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. Irs 1040x form El Formulario W-2 que el Sr. Irs 1040x form Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. Irs 1040x form El Sr. Irs 1040x form Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. Irs 1040x form Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. Irs 1040x form    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. Irs 1040x form Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. Irs 1040x form Para hacerlo, tiene que usar el Formulario 1040. Irs 1040x form (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Irs 1040x form    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. Irs 1040x form Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. Irs 1040x form Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. Irs 1040x form    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. Irs 1040x form Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. Irs 1040x form Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. Irs 1040x form   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. Irs 1040x form Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. Irs 1040x form   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). Irs 1040x form Tiene que declarar estas cantidades como impuesto adicional en su declaración. Irs 1040x form A diferencia de la parte no recaudada del impuesto regular al Medicare (1. Irs 1040x form 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. Irs 1040x form    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. Irs 1040x form Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. Irs 1040x form Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. Irs 1040x form (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Irs 1040x form Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. Irs 1040x form Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. Irs 1040x form Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. Irs 1040x form ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. Irs 1040x form Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. Irs 1040x form De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. Irs 1040x form ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). Irs 1040x form Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. Irs 1040x form Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. Irs 1040x form ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. Irs 1040x form Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Irs 1040x form Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Irs 1040x form Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. Irs 1040x form   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. Irs 1040x form Cómo declarar las propinas asignadas. Irs 1040x form   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. Irs 1040x form (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). Irs 1040x form    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. Irs 1040x form Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. Irs 1040x form Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. 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The Irs 1040x Form

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