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Irs Amended Tax Forms

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Irs Amended Tax Forms

Irs amended tax forms 1. Irs amended tax forms   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). Irs amended tax forms These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). Irs amended tax forms In addition, the following are subject to the tax on unrelated business income. Irs amended tax forms Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). Irs amended tax forms State and municipal colleges and universities. Irs amended tax forms Qualified state tuition programs. Irs amended tax forms Medical savings accounts (MSAs) described in section 220(d). Irs amended tax forms Coverdell savings accounts described in section 530. Irs amended tax forms U. Irs amended tax forms S. Irs amended tax forms instrumentalities. Irs amended tax forms   A corporation that is a U. Irs amended tax forms S. Irs amended tax forms instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. Irs amended tax forms Colleges and universities. Irs amended tax forms   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. Irs amended tax forms As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). Irs amended tax forms   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. Irs amended tax forms It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Irs amended tax forms If the business activity is unrelated, the income in both instances will be subject to the tax. Irs amended tax forms If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. Irs amended tax forms Title-holding corporations. Irs amended tax forms   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. Irs amended tax forms   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. Irs amended tax forms However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Irs amended tax forms Example. Irs amended tax forms X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Irs amended tax forms During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Irs amended tax forms X also receives $100,000 from source N, which is not related to A's exempt function. Irs amended tax forms X and A file a consolidated return for the tax year. Irs amended tax forms X has unrelated business income of $100,000. Irs amended tax forms Prev  Up  Next   Home   More Online Publications
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Time May be Running Out -- March 31 is an Important Deadline

IRS Health Care Tax Tip 2014-11, March 25, 2014                                                Español

Time May be Running Out – March 31 is an Important Deadline

Health Care Law Considerations for 2014

For most people, the Affordable Care Act has no effect on the 2013 income tax return they are filing in 2014. However, some people may need to make important decisions by the March 31, 2014 deadline for open enrollment. 

Below are five things about the health care law you may need to consider soon.

  • Currently Insured – No Change: If you already insured, you do not need to do anything more than continue your insurance.
  • Uninsured – Enroll by March 31: The open enrollment period to purchase health care coverage through the Health Insurance Marketplace for 2014 runs through March 31, 2014. When you get health insurance through the marketplace, you may be able to get advance payments of the premium tax credit that will immediately help lower your monthly premium. Learn more at HealthCare.gov.
  • Premium Tax Credit To Lower Your Monthly Premium: If you get insurance through the Marketplace, you may be eligible to claim the premium tax credit. You can elect to have advance payments of the tax credit sent directly to your insurer during 2014 so that the monthly premium you pay is lower, or wait to claim the credit when you file your tax return in 2015. If you choose to have advance payments sent to your insurer, you will have to reconcile the payments on your 2014 tax return, which will be filed in 2015. If you’re already receiving advance payments of the credit, you need to do nothing at this time unless you have a change in circumstance like a change in income or family size. Learn More.
  • Change in Circumstances: If you're receiving advance payments of the premium tax credit to help pay for your insurance coverage, you should report life changes, such as income, marital status or family size changes, to the Marketplace. Reporting changes will help to make sure you have the right coverage and are getting the proper amount of advance payments of the premium tax credit.
  • Individual Shared Responsibility Payment: Starting January 2014, you and your family have been required to have health care coverage or have an exemption from coverage.  Most people already have qualifying health care coverage.  These individuals will not need to do anything more than maintain that coverage throughout 2014. If you can afford coverage but decide not to buy it and remain uninsured, you may have to make an individual shared responsibility payment when you file your 2014 tax return in 2015. Learn More.

 

More Information

Find out more tax-related provisions of the health care law at IRS.gov/aca

Find out more about the Health Insurance Marketplace at HealthCare.gov.

To receive copies of IRS tax tips via email, subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

Page Last Reviewed or Updated: 26-Mar-2014

 

The Irs Amended Tax Forms

Irs amended tax forms 1. Irs amended tax forms   Tax Withholding for 2014 Table of Contents Introduction Useful Items - You may want to see: Salaries and WagesDetermining Amount of Tax Withheld Using Form W-4 Completing Form W-4 and Worksheets Getting the Right Amount of Tax Withheld Rules Your Employer Must Follow Exemption From Withholding Supplemental Wages Penalties Tips Taxable Fringe BenefitsSpecial rule. Irs amended tax forms Exceptions. Irs amended tax forms Sick Pay Pensions and AnnuitiesPeriodic Payments Nonperiodic Payments Eligible Rollover Distributions Choosing Not To Have Income Tax Withheld Gambling WinningsException. Irs amended tax forms Identical wagers. Irs amended tax forms Unemployment Compensation Federal Payments Backup WithholdingTaxpayer identification number. Irs amended tax forms Underreported interest or dividends. Irs amended tax forms Introduction This chapter discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Irs amended tax forms This chapter explains in detail the rules for withholding tax from each of these types of income. Irs amended tax forms The discussion of salaries and wages includes an explanation of how to complete Form W-4. Irs amended tax forms This chapter also covers backup withholding on interest, dividends, and other payments. Irs amended tax forms Useful Items - You may want to see: Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request See chapter 5 of this publication for information about getting these publications and forms. Irs amended tax forms Salaries and Wages Income tax is withheld from the pay of most employees. Irs amended tax forms Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Irs amended tax forms It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Irs amended tax forms See Supplemental Wages , later, for definitions of accountable and nonaccountable plans. Irs amended tax forms If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Irs amended tax forms This is explained under Exemption From Withholding , later. Irs amended tax forms You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Irs amended tax forms If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed in chapter 2. Irs amended tax forms Military retirees. Irs amended tax forms   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Irs amended tax forms Household workers. Irs amended tax forms   If you are a household worker, you can ask your employer to withhold income tax from your pay. Irs amended tax forms A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Irs amended tax forms   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Irs amended tax forms If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed in chapter 2. Irs amended tax forms Farmworkers. Irs amended tax forms   Generally, income tax is withheld from your cash wages for work on a farm unless your employer both: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Irs amended tax forms Differential wage payments. Irs amended tax forms   When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Irs amended tax forms Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Irs amended tax forms The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Irs amended tax forms Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Irs amended tax forms The amount you earn in each payroll period. Irs amended tax forms The information you give your employer on Form W-4. Irs amended tax forms Form W-4 includes four types of information that your employer will use to figure your withholding. Irs amended tax forms Whether to withhold at the single rate or at the lower married rate. Irs amended tax forms How many withholding allowances you claim (each allowance reduces the amount withheld). Irs amended tax forms Whether you want an additional amount withheld. Irs amended tax forms Whether you are claiming an exemption from withholding in 2014. Irs amended tax forms See Exemption From Withholding , later. Irs amended tax forms Note. Irs amended tax forms You must specify a filing status and a number of withholding allowances on Form W-4. Irs amended tax forms You cannot specify only a dollar amount of withholding. Irs amended tax forms New Job When you start a new job, you must fill out a Form W-4 and give it to your employer. Irs amended tax forms Your employer should have copies of the form. Irs amended tax forms If you need to change the information later, you must fill out a new form. Irs amended tax forms If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Irs amended tax forms You may be able to avoid overwithholding if your employer agrees to use the part-year method. Irs amended tax forms See Part-Year Method , later, for more information. Irs amended tax forms Employee also receiving pension income. Irs amended tax forms   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Irs amended tax forms However, you can choose to split your withholding allowances between your pension and job in any manner. Irs amended tax forms Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Irs amended tax forms When this happens, you may need to give your employer a new Form W-4 to change your withholding status or number of allowances. Irs amended tax forms If the changes reduce the number of allowances you are allowed to claim or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Irs amended tax forms See Marital Status (Line 3 of Form W-4) and Withholding Allowances (Line 5 of Form W-4) , later. Irs amended tax forms Generally, you can submit a new Form W-4 whenever you wish to change your withholding allowances for any other reason. Irs amended tax forms See Table 1-1 for examples of personal and financial changes you should consider. Irs amended tax forms Table 1-1. Irs amended tax forms Personal and Financial Changes Factor Examples Lifestyle change Marriage Divorce Birth or adoption of child Loss of an exemption Purchase of a new home Retirement Filing chapter 11 bankruptcy Wage income You or your spouse start or stop working, or start or stop a second job Change in the amount of taxable income not subject to withholding Interest income Dividends Capital gains Self-employment income IRA (including certain Roth  IRA) distributions Change in the amount of adjustments to income IRA deduction Student loan interest deduction Alimony expense Change in the amount of itemized deductions or tax credits Medical expenses Taxes Interest expense Gifts to charity Job expenses Dependent care expenses Education credit Child tax credit Earned income credit If you change the number of your withholding allowances, you can request that your employer withhold using the Cumulative Wage Method , explained later. Irs amended tax forms Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too much or too little. Irs amended tax forms If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Irs amended tax forms You can get a blank Form W-4 from your employer or print the form from IRS. Irs amended tax forms gov. Irs amended tax forms You should try to have your withholding match your actual tax liability. Irs amended tax forms If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Irs amended tax forms If too much tax is withheld, you will lose the use of that money until you get your refund. Irs amended tax forms Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Irs amended tax forms See Table 1-1 for examples. Irs amended tax forms Note. Irs amended tax forms You cannot give your employer a payment to cover federal income tax withholding on salaries and wages for past pay periods or a payment for estimated tax. Irs amended tax forms When Should You Check Your Withholding? The earlier in the year you check your withholding, the easier it is to get the right amount of tax withheld. Irs amended tax forms You should check your withholding when any of the following situations occur. Irs amended tax forms You receive a paycheck stub (statement) covering a full pay period in 2014, showing tax withheld based on 2014 tax rates. Irs amended tax forms You prepare your 2013 tax return and get a: Big refund, or Balance due that is: More than you can comfortably pay, or Subject to a penalty. Irs amended tax forms There are changes in your life or financial situation that affect your tax liability. Irs amended tax forms See Table 1-1. Irs amended tax forms There are changes in the tax law that affect your tax liability. Irs amended tax forms How Do You Check Your Withholding? You can use the worksheets and tables in this publication to see if you are having the right amount of tax withheld. Irs amended tax forms You can also use the IRS Withholding calculator at www. Irs amended tax forms irs. Irs amended tax forms gov/individuals. Irs amended tax forms If you use the worksheets and tables in this publication, follow these steps. Irs amended tax forms Fill out Worksheet 1-5 to project your total federal income tax liability for 2014. Irs amended tax forms Fill out Worksheet 1-7 to project your total federal withholding for 2014 and compare that with your projected tax liability from Worksheet 1-5. Irs amended tax forms If you are not having enough tax withheld, line 6 of Worksheet 1-7 will show you how much more to have withheld each payday. Irs amended tax forms For ways to increase the amount of tax withheld, see How Do You Increase Your Withholding? If line 5 of Worksheet 1-7 shows that you are having more tax withheld than necessary, see How Do You Decrease Your Withholding, for ways to decrease the amount of tax you have withheld each payday. Irs amended tax forms How Do You Increase Your Withholding? There are two ways to increase your withholding. Irs amended tax forms You can: Decrease the number of allowances you claim on Form W-4, or Enter an additional amount that you want withheld from each paycheck on Form W-4. Irs amended tax forms Requesting an additional amount withheld. Irs amended tax forms   You can request that an additional amount be withheld from each paycheck by following these steps. Irs amended tax forms Complete Worksheets 1-5 and 1-7. Irs amended tax forms Complete a new Form W-4 if the amount on Worksheet 1-7, line 5: Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or Would cause you to pay a penalty when you file your tax return for 2014. Irs amended tax forms Enter on your new Form W-4, the same number of withholding allowances your employer now uses for your withholding. Irs amended tax forms This is the number of allowances you entered on the last Form W-4 you gave your employer. Irs amended tax forms Enter on your new Form W-4, the amount from Worksheet 1-7, line 6. Irs amended tax forms Give your newly completed Form W-4 to your employer. Irs amended tax forms   If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year. Irs amended tax forms Example. Irs amended tax forms Early in 2014, Steve Miller used Worksheets 1-5, 1-6, and 1-7 to project his 2014 tax liability ($4,316) and his withholding for the year ($3,516). Irs amended tax forms Steve's tax will be underwithheld by $800 ($4,316 − $3,516). Irs amended tax forms His choices are to pay this amount when he files his 2014 tax return, make estimated tax payments, or increase his withholding now. Irs amended tax forms Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2014. Irs amended tax forms Steve completes the new Form W-4 as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on the form as the additional amount to be withheld from his pay each payday. Irs amended tax forms He gives the completed form to his employer. Irs amended tax forms What if I have more than one job or my spouse also has a job?   You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. Irs amended tax forms If this is the case, you can increase your withholding for one or more of the jobs. Irs amended tax forms   You can apply the amount on Worksheet 1-7, line 5, to only one job or divide it between the jobs any way you wish. Irs amended tax forms For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2014 for that job. Irs amended tax forms This will give you the additional amount to enter on the Form W-4 you will file for that job. Irs amended tax forms You need to give your employer a new Form W-4 for each job for which you are changing your withholding. Irs amended tax forms Example. Irs amended tax forms Meg Green works in a store and earns $46,000 a year. Irs amended tax forms Her husband, John, works full-time in manufacturing and earns $68,000 a year. Irs amended tax forms In 2014, they will also have $184 in taxable interest and $1,000 of other taxable income. Irs amended tax forms They expect to file a joint income tax return. Irs amended tax forms Meg and John complete Worksheets 1-5, 1-6, and 1-7. Irs amended tax forms Line 5 of Worksheet 1-7 shows that they will owe an additional $4,459 after subtracting their withholding for the year. Irs amended tax forms They can divide the $4,459 any way they want. Irs amended tax forms They can enter an additional amount on either of their Forms W-4, or divide it between them. Irs amended tax forms They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on his Form W-4. Irs amended tax forms Both claim the same number of allowances as before. Irs amended tax forms How Do You Decrease Your Withholding? If your completed Worksheets 1-5 and 1-7 show that you may have more tax withheld than your projected tax liability for 2014, you may be able to decrease your withholding. Irs amended tax forms There are two ways to do this. Irs amended tax forms You can: Decrease any additional amount you are having withheld, or Increase the number of allowances you claim on Form W-4. Irs amended tax forms You can claim only the number of allowances to which you are entitled. Irs amended tax forms To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. Irs amended tax forms Increasing the number of allowances. Irs amended tax forms   Figure and increase the number of withholding allowances you can claim as follows. Irs amended tax forms On a new Form W-4, complete the Personal Allowances Worksheet. Irs amended tax forms If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. Irs amended tax forms If you plan to claim tax credits, see Converting Credits to Withholding Allowances, later. Irs amended tax forms If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet. Irs amended tax forms If the number of allowances you can claim on Form W-4, is different from the number you already are claiming, give the newly completed Form W-4 to your employer. Irs amended tax forms Converting Credits to Withholding Allowances Table 1-2 , later, shows many of the tax credits you may be able to use to decrease your withholding. Irs amended tax forms The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit and the child tax credit. Irs amended tax forms Complete Worksheet 1-8 to figure these credits more accurately and also take other credits into account. Irs amended tax forms Include the amount from line 12 of Worksheet 1-8 in the total on line 5 of the Deductions and Adjustments Worksheet. Irs amended tax forms Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4. Irs amended tax forms If you take the child and dependent care credit into account on Worksheet 1-8, enter -0- on line F of the Personal Allowances Worksheet. Irs amended tax forms If you take the child tax credit into account on Worksheet 1-8, enter -0- on line G of the Personal Allowances Worksheet. Irs amended tax forms Example. Irs amended tax forms Brett and Alyssa Davis are married and expect to file a joint return for 2014. Irs amended tax forms Their expected taxable income from all sources is $68,000. Irs amended tax forms They expect to have $15,900 of itemized deductions. Irs amended tax forms Their projected tax credits include a child and dependent care credit of $960 and an adoption credit of $1,500. Irs amended tax forms The Davis' complete Worksheet 1-8, as follows, to see whether they can convert their tax credits into additional withholding allowances. Irs amended tax forms Line 1, expected child and dependent care credit—$960. Irs amended tax forms Line 9, expected adoption credit—$1,500. Irs amended tax forms Line 10, total estimated tax credits—$2,460. Irs amended tax forms Line 11. Irs amended tax forms Their combined total income from all sources, $68,000, falls between $42,001 and $98,000 on the table for married filing jointly or qualifying widow(er). Irs amended tax forms The number to the right of this range is 6. Irs amended tax forms 7. Irs amended tax forms Line 12, multiply line 10 by line 11—$16,482. Irs amended tax forms Then the Davis' complete the Form W-4 worksheets. Irs amended tax forms Because they choose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H. Irs amended tax forms They take the result on line 12 of Worksheet 1-8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets. Irs amended tax forms When Will Your New Form W-4 Go Into Effect? If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4. Irs amended tax forms If the change is for next year, your new Form W-4 will not take effect until next year. Irs amended tax forms Retirees Returning to the Workforce When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or similar form). Irs amended tax forms However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. Irs amended tax forms You completed either form based on your projected income at that time. Irs amended tax forms Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income. Irs amended tax forms The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. Irs amended tax forms Start off with the Personal Allowances Worksheet. Irs amended tax forms Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet. Irs amended tax forms The third worksheet is the most important for this situation. Irs amended tax forms Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. Irs amended tax forms If you have more than one source of income, in order to have enough withholding to cover the tax on your higher income, you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck. Irs amended tax forms Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. Irs amended tax forms It is your decision how to divide up your withholding allowances between these sources of income. Irs amended tax forms For example, you may want to “take home” most of your weekly paycheck to use as spending money and use your monthly pension to “pay the bills. Irs amended tax forms ” In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4. Irs amended tax forms There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances. Irs amended tax forms Use the withholding tables in Publication 15 (Circular E), Employer's Tax Guide. Irs amended tax forms Contact your pension provider and your employer's payroll department. Irs amended tax forms And remember, this is not a final decision. Irs amended tax forms If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above. Irs amended tax forms You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. Irs amended tax forms You may need more tax withheld, or you may need less. Irs amended tax forms Table 1-2. Irs amended tax forms Tax Credits for 2014 For more information about the . Irs amended tax forms . Irs amended tax forms . Irs amended tax forms See . Irs amended tax forms . Irs amended tax forms . Irs amended tax forms Adoption credit Form 8839 instructions Child and dependent care expenses, credit for Publication 503, Child and Dependent Care Expenses Child tax credit (including the additional child tax credit) Instructions for Form 1040 or Form 1040A Earned income credit Publication 596, Earned Income Credit Education credits Publication 970, Tax Benefits for Education Elderly or the disabled, credit for the Publication 524, Credit for the Elderly or the Disabled Foreign tax credit (except any credit that applies to wages not subject to U. Irs amended tax forms S. Irs amended tax forms income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals General business credit Form 3800, General Business Credit Mortgage interest credit Publication 530, Tax Information for First-Time Homeowners Qualified electric vehicle passive activity credit Form 8834 Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year) Form 8801 instructions Retirement savings contributions credit (saver's credit) Publication 590, Individual Retirement Arrangements (IRAs) Tax credit bonds, credit to holders of Form 8912 instructions Completing Form W-4 and Worksheets When reading the following discussion, you may find it helpful to refer to Form W-4. Irs amended tax forms Marital Status There is a lower withholding rate for people who qualify to check the “Married” box on line 3 of Form W-4. Irs amended tax forms Everyone else must have tax withheld at the higher single rate. Irs amended tax forms Single. Irs amended tax forms   You must check the “Single” box if any of the following applies. Irs amended tax forms You are single. Irs amended tax forms If you are divorced, or separated from your spouse under a court decree of separate maintenance, you are considered single. Irs amended tax forms You are married, but neither you nor your spouse is a citizen or resident of the United States. Irs amended tax forms You are married, either you or your spouse is a nonresident alien, and you have not chosen to have that person treated as a resident alien for tax purposes. Irs amended tax forms For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Irs amended tax forms Married. Irs amended tax forms   You qualify to check the “Married” box if any of the following applies. Irs amended tax forms You are married and neither you nor your spouse is a nonresident alien. Irs amended tax forms You are considered married for the whole year even if your spouse died during the year. Irs amended tax forms You are married and either you or your spouse is a nonresident alien who has chosen to be treated as a resident alien for tax purposes. Irs amended tax forms For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Irs amended tax forms You expect to be able to file your return as a qualifying widow or widower. Irs amended tax forms You usually can use this filing status if your spouse died within the previous 2 years and you provide more than half the cost of keeping up a home for the entire year that was the main home for you and your child whom you can claim as a dependent. Irs amended tax forms However, you must file a new Form W-4 showing your filing status as single by December 1 of the last year you are eligible to file as a qualifying widow or widower. Irs amended tax forms For more information on this filing status, see Qualifying Widow(er) With Dependent Child under Filing Status in Publication 501, Exemptions, Standard Deduction, and Filing Information. Irs amended tax forms Married, but withhold at higher single rate. Irs amended tax forms   Some married people find that they do not have enough tax withheld at the married rate. Irs amended tax forms This can happen, for example, when both spouses work. Irs amended tax forms To avoid this, you can check the “Married, but withhold at higher Single rate” box (even if you qualify for the married rate). Irs amended tax forms Also, you may find that more tax is withheld if you fill out the Two-Earners/Multiple Jobs Worksheet, explained later. Irs amended tax forms Withholding Allowances The more allowances you claim on Form W-4, the less income tax your employer will withhold. Irs amended tax forms You will have the most tax withheld if you claim “0” allowances. Irs amended tax forms The number of allowances you can claim depends on the following factors. Irs amended tax forms How many exemptions you can take on your tax return. Irs amended tax forms Whether you have income from more than one job. Irs amended tax forms What deductions, adjustments to income, and credits you expect to have for the year. Irs amended tax forms Whether you will file as head of household. Irs amended tax forms If you are married (filing jointly), it also depends on whether your spouse also works and claims any allowances on his or her own Form W-4. Irs amended tax forms Or, if married filing separately, whether or not your spouse also works. Irs amended tax forms Form W-4 worksheets. Irs amended tax forms    Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Irs amended tax forms The worksheets are for your own records. Irs amended tax forms Do not give them to your employer. Irs amended tax forms   Complete only one set of Form W-4 worksheets, no matter how many jobs you have. Irs amended tax forms If you are married and will file a joint return, complete only one set of worksheets for you and your spouse, even if you both earn wages and each must give Form W-4 to your employers. Irs amended tax forms Complete separate sets of worksheets only if you and your spouse will file separate returns. Irs amended tax forms   If you are not exempt from withholding (see Exemption From Withholding , later), complete the Personal Allowances Worksheet on page 1 of the form. Irs amended tax forms Also, use the worksheets on page 2 of the form to adjust the number of your withholding allowances for itemized deductions and adjustments to income, and for two-earner or multiple-job situations. Irs amended tax forms If you want to adjust the number of your withholding allowances for certain tax credits, use the Deductions and Adjustments Worksheet on page 2 of Form W-4, even if you do not have any deductions or adjustments. Irs amended tax forms   Complete all worksheets that apply to your situation. Irs amended tax forms The worksheets will help you figure the maximum number of withholding allowances you are entitled to claim so that the amount of income tax withheld from your wages will match, as closely as possible, the amount of income tax you will owe at the end of the year. Irs amended tax forms Multiple jobs. Irs amended tax forms   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Irs amended tax forms Then split your allowances between the Forms W-4 for each job. Irs amended tax forms You cannot claim the same allowances with more than one employer at the same time. Irs amended tax forms You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Irs amended tax forms Married individuals. Irs amended tax forms   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Irs amended tax forms Use only one set of worksheets. Irs amended tax forms You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Irs amended tax forms   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Irs amended tax forms Alternative method of figuring withholding allowances. Irs amended tax forms   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Irs amended tax forms   The method you use must be based on withholding schedules, the tax rate schedules, and the 2014 Estimated Tax Worksheet in chapter 2. Irs amended tax forms It must take into account only the items of income, adjustments to income, deductions, and tax credits that are taken into account on Form W-4. Irs amended tax forms   You can use the number of withholding allowances determined under an alternative method rather than the number determined using the Form W-4 worksheets. Irs amended tax forms You still must give your employer a Form W-4 claiming your withholding allowances. Irs amended tax forms Employees who are not citizens or residents. Irs amended tax forms   If you are neither a citizen nor a resident of the United States, you usually can claim only one withholding allowance. Irs amended tax forms However, this rule does not apply if you are a resident of Canada or Mexico, or if you are a U. Irs amended tax forms S. Irs amended tax forms national. Irs amended tax forms It also does not apply if your spouse is a U. Irs amended tax forms S. Irs amended tax forms citizen or resident and you have chosen to be treated as a resident of the United States for tax purposes. Irs amended tax forms Special rules apply to residents of South Korea and India. Irs amended tax forms For more information, see Withholding From Compensation in chapter 8 of Publication 519. Irs amended tax forms Personal Allowances Worksheet Use the Personal Allowances Worksheet on page 1 of Form W-4 to figure your withholding allowances based on all of the following that apply. Irs amended tax forms Exemptions. Irs amended tax forms Only one job. Irs amended tax forms Head of household filing status. Irs amended tax forms Child and dependent care credit. Irs amended tax forms Child tax credit. Irs amended tax forms Exemptions (worksheet lines A, C, and D). Irs amended tax forms   You can claim one withholding allowance for each exemption you expect to claim on your tax return. Irs amended tax forms Self. Irs amended tax forms   You can claim an allowance for your exemption on line A unless another person can claim an exemption for you on his or her tax return. Irs amended tax forms If another person is entitled to claim an exemption for you, you cannot claim an allowance for your exemption even if the other person will not claim your exemption. Irs amended tax forms Spouse. Irs amended tax forms   You can claim an allowance for your spouse's exemption on line C unless your spouse is claiming his or her own exemption or another person can claim an exemption for your spouse. Irs amended tax forms Do not claim this allowance if you and your spouse expect to file separate returns. Irs amended tax forms Dependents. Irs amended tax forms   You can claim one allowance on line D for each exemption you will claim for a dependent on your tax return. Irs amended tax forms Only one job (worksheet line B). Irs amended tax forms    You can claim an additional withholding allowance if any of the following apply for 2014. Irs amended tax forms You are single and you have only one job at a time. Irs amended tax forms You are married, you have only one job at a time, and your spouse does not work. Irs amended tax forms Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. Irs amended tax forms If you qualify for this allowance, enter “1” on line B of the worksheet. Irs amended tax forms Head of household filing status (worksheet line E). Irs amended tax forms   Generally, you can file as head of household if you are unmarried and pay more than half the cost of keeping up a home that: Was the main home for all of 2014 of your parent whom you can claim as a dependent, or You lived in for more than half the year with your qualifying child or any other person you can claim as a dependent. Irs amended tax forms For more information, see Publication 501. Irs amended tax forms   If you expect to file as head of household on your 2014 tax return, enter “1” on line E of the worksheet. Irs amended tax forms Reduction of personal allowances. Irs amended tax forms   For 2014, your deduction for personal exemptions on your tax return is reduced if your adjusted gross income (AGI) is more than the AGI shown next for your filing status. Irs amended tax forms Personal Allowance Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1-1 to figure your reduced number of personal allowances on lines A, C, and D of the Personal Allowances Worksheet. Irs amended tax forms Worksheet 1-1. Irs amended tax forms Personal Allowances Worksheet (Form W-4) Reduction of Personal Allowances if AGI Above Phaseout Threshold 1. Irs amended tax forms Enter the total amount of allowances on lines A, C, and D of the Personal Allowance Worksheet without regard to the phaseout rule 1. Irs amended tax forms   2. Irs amended tax forms Enter your expected AGI 2. Irs amended tax forms       3. Irs amended tax forms Enter $254,200 if single $305,050 if married filing jointly or qualifying widow(er) $152,525 if married filing separately $279,650 if head of household 3. Irs amended tax forms       4. Irs amended tax forms Subtract line 3 from line 2 4. Irs amended tax forms       5. Irs amended tax forms Divide line 4 by $125,000 ($62,500 if married filing separately). Irs amended tax forms Enter the result as a decimal 5. Irs amended tax forms   6. Irs amended tax forms Multiply line 1 by line 5. Irs amended tax forms If the result is not a whole number, increase it to the next higher whole number 6. Irs amended tax forms   7. Irs amended tax forms Subtract line 6 from line 1. Irs amended tax forms The total of the numbers you enter on A, C, and D of the Personal Allowances Worksheet can not be more than this amount 7. Irs amended tax forms     Child and dependent care credit (worksheet line F). Irs amended tax forms   Enter “1” on line F if you expect to claim a credit for at least $2,000 of qualifying child or dependent care expenses on your 2014 return. Irs amended tax forms Generally, qualifying expenses are those you pay for the care of your dependent who is your qualifying child under age 13 or for your spouse or dependent who is not able to care for himself or herself so that you can work or look for work. Irs amended tax forms For more information, see Publication 503, Child and Dependent Care Expenses. Irs amended tax forms   Instead of using line F, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Irs amended tax forms Child tax credit (worksheet line G). Irs amended tax forms   If your total income will be less than $65,000 ($95,000 if married), enter “2” on line G for each eligible child. Irs amended tax forms Subtract “1” from that amount if you have three to six eligible children. Irs amended tax forms Subtract “2” from that amount if you have seven or more eligible children. Irs amended tax forms   If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” on line G for each eligible child. Irs amended tax forms   An eligible child is any child: Who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Who will be under age 17 at the end of 2014, Who is younger than you (or your spouse if filing jointly) or permanently and totally disabled, Who will not provide over half of his or her own support for 2014, Who will not file a joint return, unless the return is filed only as a claim for refund, Who will live with you for more than half of 2014, Who is a U. Irs amended tax forms S. Irs amended tax forms citizen, U. Irs amended tax forms S. Irs amended tax forms national, or U. Irs amended tax forms S. Irs amended tax forms resident alien, and Who will be claimed as a dependent on your return. Irs amended tax forms If you are a U. Irs amended tax forms S. Irs amended tax forms citizen or U. Irs amended tax forms S. Irs amended tax forms national and your adopted child lived with you all year as a member of your household, that child meets the citizenship test. Irs amended tax forms   Also, if any other person can claim the child as an eligible child, see Qualifying child of more than one person in the 2013 instructions for Form 1040 or 1040A, line 6c. Irs amended tax forms   For more information about the child tax credit, see the instructions for Form 1040 or Form 1040A. Irs amended tax forms   Instead of using line G, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Irs amended tax forms Total personal allowances (worksheet line H). Irs amended tax forms    Add lines A through G and enter the total on line H. Irs amended tax forms If you do not use either of the worksheets on the back of Form W-4, enter the number from line H on line 5 of Form W-4. Irs amended tax forms Deductions and Adjustments Worksheet Use the Deductions and Adjustments Worksheet on page 2 of Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Irs amended tax forms Also, complete this worksheet when you have changes to those items to see if you need to change your withholding. Irs amended tax forms Use the amount of each item you reasonably can expect to show on your return. Irs amended tax forms However, do not use more than: The amount shown for that item on your 2013 return (or your 2012 return if you have not yet filed your 2013 return), plus Any additional amount related to a transaction or occurrence (such as payments already made, the signing of an agreement, or the sale of property) that you can prove has happened or will happen during 2013 or 2014. Irs amended tax forms Do not include any amount shown on your last tax return that has been disallowed by the IRS. Irs amended tax forms Example. Irs amended tax forms On June 30, 2013, you bought your first home. Irs amended tax forms On your 2013 tax return, you claimed itemized deductions of $6,600, the total mortgage interest and real estate tax you paid during the 6 months you owned your home. Irs amended tax forms Based on your mortgage payment schedule and your real estate tax assessment, you reasonably can expect to claim deductions of $13,200 for those items on your 2014 return. Irs amended tax forms You can use $13,200 to figure the number of your withholding allowances for itemized deductions. Irs amended tax forms Not itemizing deductions. Irs amended tax forms   If you expect to claim the standard deduction on your tax return, skip lines 1 and 2, and enter “0” on line 3 of the worksheet. Irs amended tax forms Itemized deductions (worksheet line 1). Irs amended tax forms   Enter your estimated total itemized deductions on line 1 of the worksheet. Irs amended tax forms   Listed below are some of the deductions you can take into account when figuring additional withholding allowances for 2014. Irs amended tax forms You normally claim these deductions on Schedule A of Form 1040. Irs amended tax forms Medical and dental expenses that are more than 10% (7. Irs amended tax forms 5% if either you or your spouse was born before January 2, 1950) of your 2014 AGI (defined under AGI , later). Irs amended tax forms State and local income or property taxes. Irs amended tax forms Deductible home mortgage interest. Irs amended tax forms Investment interest up to net investment income. Irs amended tax forms Charitable contributions. Irs amended tax forms Casualty and theft losses that are more than $100 and 10% of your AGI. Irs amended tax forms Fully deductible miscellaneous itemized deductions, including: Impairment-related work expenses of persons with disabilities, Federal estate tax on income in respect of a decedent, Repayment of more than $3,000 of income held under a claim of right that you included in income in an earlier year because at the time you thought you had an unrestricted right to it, Unrecovered investments in an annuity contract under which payments have ceased because of the annuitant's death, Gambling losses up to the amount of gambling winnings reported on your return, and Casualty and theft losses from  income-producing property. Irs amended tax forms Other miscellaneous itemized deductions that are more than 2% of your AGI, including: Unreimbursed employee business expenses, such as education expenses, work clothes and uniforms, union dues and fees, and the cost of work-related small tools and supplies, Safe deposit box rental, Tax counsel and assistance, and Certain fees paid to an IRA trustee or custodian. Irs amended tax forms AGI. Irs amended tax forms   For the purpose of estimating your itemized deductions, your AGI is your estimated total income for 2014 minus any estimated adjustments to income (discussed later) that you include on line 4 of the Deductions and Adjustments Worksheet. Irs amended tax forms Phaseout of itemized deductions. Irs amended tax forms   For 2014, your total itemized deductions may be phased out (reduced) if your AGI is more than the following thresholds. Irs amended tax forms    Itemized Deduction Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1–2 to figure your reduction in itemized deductions. Irs amended tax forms Worksheet 1-2. Irs amended tax forms Deductions and Adjustments Worksheet (Form W-4)—Line 1 Phaseout of Itemized Deductions 1. Irs amended tax forms Enter the estimated total of your itemized deductions 1. Irs amended tax forms   2. Irs amended tax forms Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses 2. Irs amended tax forms   3. Irs amended tax forms Is the amount on line 2 less than the amount on line 1? ❑ No. Irs amended tax forms Stop here. Irs amended tax forms Your deduction is not limited. Irs amended tax forms Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Irs amended tax forms  ❑ Yes. Irs amended tax forms Subtract line 2 from line 1. Irs amended tax forms 3. Irs amended tax forms       4. Irs amended tax forms Multiply line 3 by 80% (. Irs amended tax forms 80) 4. Irs amended tax forms       5. Irs amended tax forms Enter your expected AGI 5. Irs amended tax forms       6. Irs amended tax forms Enter $305,050 If married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately 6. Irs amended tax forms   7. Irs amended tax forms Is the amount on line 6 less than the amount on line 5? ❑ No. Irs amended tax forms Stop here. Irs amended tax forms Your deduction is not limited. Irs amended tax forms Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Irs amended tax forms  ❑ Yes. Irs amended tax forms Subtract line 6 from line 5. Irs amended tax forms 7. Irs amended tax forms       8. Irs amended tax forms Multiply line 7 by 3% (. Irs amended tax forms 03) 8. Irs amended tax forms       9. Irs amended tax forms Enter the smaller of line 4 or line 8 9. Irs amended tax forms     10. Irs amended tax forms Subtract line 9 from line 1. Irs amended tax forms Enter the result here and on line 1 of the Deductions and Adjustments Worksheet 10. Irs amended tax forms     Adjustments to income (worksheet line 4). Irs amended tax forms   Enter your estimated total adjustments to income on line 4 of the Deductions and Adjustments Worksheet. Irs amended tax forms   You can take the following adjustments to income into account when figuring additional withholding allowances for 2014. Irs amended tax forms These adjustments appear on page 1 of your Form 1040 or 1040A. Irs amended tax forms Net losses from Schedules C, D, E, and F of Form 1040 and from Part II of Form 4797, line 18b. Irs amended tax forms Net operating loss carryovers. Irs amended tax forms Certain business expenses of reservists, performing artists, and fee-based government officials. Irs amended tax forms Health savings account or medical savings account deduction. Irs amended tax forms Certain moving expenses. Irs amended tax forms Deduction for self-employment tax. Irs amended tax forms Deduction for contributions to self-employed SEP, and qualified SIMPLE plans. Irs amended tax forms Self-employed health insurance deduction. Irs amended tax forms Penalty on early withdrawal of savings. Irs amended tax forms Alimony paid. Irs amended tax forms IRA deduction. Irs amended tax forms Student loan interest deduction. Irs amended tax forms Jury duty pay given to your employer. Irs amended tax forms Reforestation amortization and expenses. Irs amended tax forms Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Irs amended tax forms Repayment of certain supplemental unemployment benefits. Irs amended tax forms Contributions to IRC 501(c)(18)(D) pension plans. Irs amended tax forms Contributions by certain chaplains to IRC 403(b) plans. Irs amended tax forms Attorney fees and court costs for certain unlawful discrimination claims. Irs amended tax forms Attorney fees and court costs for certain whistleblower awards. Irs amended tax forms Estimated amount of decrease in tax attributable to income averaging using Schedule J (Form 1040). Irs amended tax forms Tax credits (worksheet line 5). Irs amended tax forms   Although you can take most tax credits into account when figuring withholding allowances, the Personal Allowances Worksheet uses only the child and dependent care credit (line F) and the child tax credit (line G). Irs amended tax forms But you can take these credits and others into account by adding an extra amount on line 5 of the Deductions and Adjustments Worksheet. Irs amended tax forms   If you take the child and dependent care credit into account on line 5, do not use line F. Irs amended tax forms If you take the child tax credit into account on line 5, do not use line G. Irs amended tax forms   In addition to the child and dependent care credit and the child tax credit, you can generally take into account the following credits. Irs amended tax forms See the individual tax form instructions for more details. Irs amended tax forms Foreign tax credit, except any credit that applies to wages not subject to U. Irs amended tax forms S. Irs amended tax forms income tax withholding because they are subject to income tax withholding by a foreign country. Irs amended tax forms See Publication 514, Foreign Tax Credit for Individuals. Irs amended tax forms Credit for the elderly or the disabled. Irs amended tax forms See Publication 524, Credit for the Elderly or the Disabled. Irs amended tax forms Education credits. Irs amended tax forms See Publication 970, Tax Benefits for Education. Irs amended tax forms Retirement savings contributions credit (saver's credit). Irs amended tax forms See Publication 590. Irs amended tax forms Mortgage interest credit. Irs amended tax forms See Publication 530, Tax Information for Homeowners. Irs amended tax forms Adoption credit. Irs amended tax forms See the Instructions for Form 8839. Irs amended tax forms Credit for nonrefundable portion of prior year minimum tax if you paid alternative minimum tax in an earlier year. Irs amended tax forms See the Instructions for Form 8801. Irs amended tax forms General business credit. Irs amended tax forms See the Instructions for Form 3800. Irs amended tax forms Earned income credit. Irs amended tax forms See Publication 596. Irs amended tax forms Figuring line 5 entry. Irs amended tax forms   To figure the amount to add on line 5 for tax credits, multiply your estimated total credits by the appropriate number from Table 1-3 . Irs amended tax forms Example. Irs amended tax forms You are married and expect to file a joint return for 2014. Irs amended tax forms Your combined estimated wages are $68,000. Irs amended tax forms Your estimated tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700 (total credits = $2,660). Irs amended tax forms In Table 1-3, the number corresponding to your combined estimated wages ($42,001 – $98,000) is 6. Irs amended tax forms 7. Irs amended tax forms Multiply your total estimated tax credits of $2,660 by 6. Irs amended tax forms 7. Irs amended tax forms Add the result, $17,822, to the amount you otherwise would show on line 5 of the Deductions and Adjustments Worksheet and enter the total on line 5. Irs amended tax forms Because you choose to account for your child and dependent care credit this way, do not make an entry on line F of the Personal Allowances Worksheet. Irs amended tax forms Nonwage income (worksheet line 6). Irs amended tax forms   Enter on line 6 your estimated total nonwage income (other than tax-exempt income). Irs amended tax forms Nonwage income includes interest, dividends, net rental income, unemployment compensation, alimony, gambling winnings, prizes and awards, hobby income, capital gains, royalties, and partnership income. Irs amended tax forms   If line 6 is more than line 5, you may not have enough income tax withheld from your wages. Irs amended tax forms See Getting the Right Amount of Tax Withheld , later. Irs amended tax forms Net deductions and adjustments (worksheet line 8). Irs amended tax forms    If line 7 is less than $3,950, enter “0” on line 8. Irs amended tax forms If line 7 is $3,950 or more, divide it by $3,950, drop any fraction, and enter the result on line 8. Irs amended tax forms Example. Irs amended tax forms If line 7 is $5,200, $5,200 ÷ $3,950 = 1. Irs amended tax forms 32. Irs amended tax forms Drop the fraction (. Irs amended tax forms 32) and enter “1” on line 8. Irs amended tax forms Two-Earners/Multiple Jobs Worksheet Complete the Two-Earners/Multiple Jobs Worksheet on page 2 of Form W-4 if you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs are more than $50,000 ($20,000 if married). Irs amended tax forms Reducing your allowances (worksheet lines 1-3). Irs amended tax forms   On line 1 of the worksheet, enter the number from line H of the Personal Allowances Worksheet (or line 10 of the Deductions and Adjustments Worksheet, if used). Irs amended tax forms Using Table 1 in the Two-Earners/Multiple Jobs Worksheet, find the number listed beside the amount of your estimated wages for the year from your lowest paying job (or if lower and you are filing jointly, your spouse's job). Irs amended tax forms Enter that number on line 2. Irs amended tax forms However, if you are married filing jointly and estimated wages from the highest paying job are $65,000 or less, do not enter more than “3. Irs amended tax forms ”    Table 1-3. Irs amended tax forms Deductions and Adjustments Worksheet (Form W-4)—Line 5 a. Irs amended tax forms  Married Filing Jointly or Qualifying Widow(er) If combined income from all sources is:   Multiply credits by: $0 – 42,000 10. Irs amended tax forms 0 $42,001 – 98,000 6. Irs amended tax forms 7 $98,001 – 180,000 4. Irs amended tax forms 0 $180,001 – 270,000 3. Irs amended tax forms 6 $270,001 – 440,000 3. Irs amended tax forms 0 $440,001 – 490,000. Irs amended tax forms . Irs amended tax forms . Irs amended tax forms . Irs amended tax forms 2. Irs amended tax forms 9 $490,001 and over 2. Irs amended tax forms 5 b. Irs amended tax forms  Single If combined income from all sources is:   Multiply credits by: $0 – 19,000 10. Irs amended tax forms 0 $19,001 – 47,000 6. Irs amended tax forms 7 $47,001 – 104,000 4. Irs amended tax forms 0 $104,001 – 205,000 3. Irs amended tax forms 6 $205,001 – 430,000 3. Irs amended tax forms 0 $430,001 and over 2. Irs amended tax forms 5 c. Irs amended tax forms  Head of Household If combined income from all sources is:   Multiply credits by: $0 – 30,000 10. Irs amended tax forms 0 $30,001 – 66,000 6. Irs amended tax forms 7 $66,001 – 150,000 4. Irs amended tax forms 0 $150,001 – 235,000 3. Irs amended tax forms 6 $235,001 – 430,000 3. Irs amended tax forms 0 $430,001 – 460,000 2. Irs amended tax forms 9 $460,001 and over 2. Irs amended tax forms 5 d. Irs amended tax forms  Married Filing Separately   If combined income from all sources is:   Multiply credits by: $0 – 21,000 10. Irs amended tax forms 0 $21,001 – 49,000 6. Irs amended tax forms 7 $49,001 – 90,000 4. Irs amended tax forms 0 $90,001 – 135,000 3. Irs amended tax forms 6 $135,001 – 220,000 3. Irs amended tax forms 0 $220,001 – 245,000 2. Irs amended tax forms 9 $245,001 and over 2. Irs amended tax forms 5   Subtract line 2 from line 1 and enter the result (but not less than zero) on line 3 and on Form W-4, line 5. Irs amended tax forms If line 1 is more than or equal to line 2, do not use the rest of the worksheet. Irs amended tax forms   If line 1 is less than line 2, enter “0” on Form W-4, line 5. Irs amended tax forms Then complete lines 4 through 9 of the worksheet to figure the additional withholding needed to avoid underwithholding. Irs amended tax forms Other amounts owed. Irs amended tax forms   If you expect to owe amounts other than income tax, such as self-employment tax, include them on line 8. Irs amended tax forms The total is the additional withholding needed for the year. Irs amended tax forms Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Irs amended tax forms You accurately complete all the Form W-4 worksheets that apply to you. Irs amended tax forms You give your employer a new Form W-4 when changes occur. Irs amended tax forms But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Irs amended tax forms This is most likely to happen in the following situations. Irs amended tax forms You are married and both you and your spouse work. Irs amended tax forms You have more than one job at a time. Irs amended tax forms You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Irs amended tax forms You will owe additional amounts with your return, such as self-employment tax. Irs amended tax forms Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Irs amended tax forms Your earnings are more than $130,000 if you are single or $180,000 if you are married. Irs amended tax forms You work only part of the year. Irs amended tax forms You change the number of your withholding allowances during the year. Irs amended tax forms You are subject to Additional Medicare Tax or Net Investment Income Tax. Irs amended tax forms If you anticipate liability for Additional Medicare Tax or Net Investment Income Tax, you may request that your employer withhold an additional amount of income tax withholding on Form W-4. Irs amended tax forms Part-Year Method If you work only part of the year and your employer agrees to use the part-year withholding method, less tax will be withheld from each wage payment than would be withheld if you worked all year. Irs amended tax forms To be eligible for the part-year method, you must meet both of the following requirements. Irs amended tax forms You must use the calendar year (the 12 months from January 1 through December 31) as your tax year. Irs amended tax forms You cannot use a fiscal year. Irs amended tax forms You must not expect to be employed for more than 245 days during the year. Irs amended tax forms To figure this limit, count all calendar days that you are employed (including weekends, vacations, and sick days) beginning with the first day you are on the job for pay and ending with your last day of work. Irs amended tax forms If you are temporarily laid off for 30 days or less, count those days too. Irs amended tax forms If you are laid off for more than 30 days, do not count those days. Irs amended tax forms You will not meet this requirement if you begin working before May 1 and expect to work for the rest of the year. Irs amended tax forms How to apply for the part-year method. Irs amended tax forms   You must ask your employer in writing to use this method. Irs amended tax forms The request must state all three of the following. Irs amended tax forms The date of your last day of work for any prior employer during the current calendar year. Irs amended tax forms That you do not expect to be employed more than 245 days during the current calendar year. Irs amended tax forms That you use the calendar year as your tax year. Irs amended tax forms Cumulative Wage Method If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Irs amended tax forms You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Irs amended tax forms You must ask your employer in writing to use this method. Irs amended tax forms To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Irs amended tax forms ) since the beginning of the year. Irs amended tax forms Aids for Figuring Your Withholding IRS Withholding Calculator. Irs amended tax forms   If you had too much or too little income tax withheld from your pay, the IRS provides a withholding calculator on its website. Irs amended tax forms Go to www. Irs amended tax forms irs. Irs amended tax forms gov/Individuals/IRS-Withholding-Calculator. Irs amended tax forms It can help you determine the correct amount to be withheld any time during the year. Irs amended tax forms Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Irs amended tax forms These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Irs amended tax forms New Form W-4. Irs amended tax forms   When you start a new job, your employer should give you a Form W-4 to fill out. Irs amended tax forms Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Irs amended tax forms   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Irs amended tax forms The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Irs amended tax forms No Form W-4. Irs amended tax forms   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Irs amended tax forms Repaying withheld tax. Irs amended tax forms   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Irs amended tax forms Your employer cannot repay any of the tax previously withheld. Irs amended tax forms Instead, claim the full amount withheld when you file your tax return. Irs amended tax forms   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Irs amended tax forms Your employer can repay the amount that was withheld incorrectly. Irs amended tax forms If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Irs amended tax forms IRS review of your withholding. Irs amended tax forms   Whether you are entitled to claim a certain number of allowances or a complete exemption from withholding is subject to review by the IRS. Irs amended tax forms Your employer may be required to send a copy of the Form W-4 to the IRS. Irs amended tax forms There is a penalty for supplying false information on Form W-4. Irs amended tax forms See Penalties , later. Irs amended tax forms   If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a “lock-in letter”) to both you and your employer. Irs amended tax forms   The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. Irs amended tax forms If you believe that you are entitled to claim complete exemption from withholding or claim more withholding allowances than the maximum number specified by the IRS in the lock-in letter, you must submit a new Form W-4 and a written statement to support your claims to the IRS. Irs amended tax forms Contact information (a toll-free number and an IRS office address) will be provided in the lock-in letter. Irs amended tax forms At the end of this period, if you have not responded or if your response is not adequate, your employer will be required to withhold based on the original lock-in letter. Irs amended tax forms   After the lock-in letter takes effect, your employer must withhold tax on the basis of the withholding rate (marital status) and maximum number of withholding allowances specified in that letter. Irs amended tax forms   If you later believe that you are entitled to claim exemption from withholding or more allowances than the IRS determined, you can complete a new Form W-4 and a written statement to support the claims made on the Form W-4 and send them directly to the IRS address shown on the lock-in letter. Irs amended tax forms Your employer must continue to figure your withholding on the basis of the number of allowances previously determined by the IRS until the IRS advises your employer otherwise. Irs amended tax forms   At any time, either before or after the lock-in letter becomes effective, you may give your employer a new Form W-4 that does not claim complete exemption from withholding and results in more income tax withheld than specified in the lock-in letter. Irs amended tax forms Your employer must then withhold tax based on this new Form W-4. Irs amended tax forms   Additional information is available at IRS. Irs amended tax forms gov. Irs amended tax forms Enter “withholding compliance questions” in the search box. Irs amended tax forms Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Irs amended tax forms The exemption applies only to income tax, not to social security or Medicare tax. Irs amended tax forms You can claim exemption from withholding for 2014 only if both of the following situations apply. Irs amended tax forms For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Irs amended tax forms For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Irs amended tax forms Use Figure 1-A to help you decide whether you can claim exemption from withholding. Irs amended tax forms Do not use Figure 1-A if you: Are 65 or older, Are blind, Will itemize deductions on your 2014 return, Will claim an exemption for a dependent on your 2014 return, or Will claim any tax credits on your 2014 return. Irs amended tax forms These situations are discussed later. Irs amended tax forms Students. Irs amended tax forms   If you are a student, you are not automatically exempt. Irs amended tax forms If you work only part time or during the summer, you may qualify for exemption from withholding. Irs amended tax forms Example 1. Irs amended tax forms You are a high school student and expect to earn $2,500 from a summer job. Irs amended tax forms You do not expect to have any other income during the year, and your parents will be able to claim an exemption for you on their tax return. Irs amended tax forms You worked last summer and had $375 federal income tax withheld from your pay. Irs amended tax forms The entire $375 was refunded when you filed your 2013 return. Irs amended tax forms Using Figure 1-A, you find that you can claim exemption from withholding. Irs amended tax forms Please click here for the text description of the image. Irs amended tax forms Figure 1-A: Exemption From Withholding on Form W-4 Example 2. Irs amended tax forms The facts are the same as in Example 1, except that you also have a savings account and expect to have $400 interest income during the year. Irs amended tax forms Using Figure 1-A, you find that you cannot claim exemption from withholding because your unearned income will be more than $350 and your total income will be more than $1,000. Irs amended tax forms    You may have to file a tax return, even if you are exempt from withholding. Irs amended tax forms See Publication 501 to see whether you must file a return. Irs amended tax forms    Age 65 or older or blind. Irs amended tax forms If you are 65 or older or blind, use Worksheet 1-3 or Worksheet 1-4, to help you decide whether you can claim exemption from withholding. Irs amended tax forms Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Irs amended tax forms Instead, see Itemizing deductions or claiming exemptions or credits, next. Irs amended tax forms Itemizing deductions or claiming exemptions or credits. Irs amended tax forms   If you had no tax liability for 2013, and you will: Itemize deductions, Claim an exemption for a dependent, or Claim a tax credit, use the 2014 Estimated Tax Worksheet (also see chapter 2), to figure your 2014 expected tax liability. Irs amended tax forms You can claim exemption from withholding only if your total expected tax liability (line 13c of the worksheet) is zero. Irs amended tax forms Claiming exemption from withholding. Irs amended tax forms   To claim exemption, you must give your employer a Form W-4. Irs amended tax forms Do not complete lines 5 and 6. Irs amended tax forms Enter “Exempt” on line 7. Irs amended tax forms   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Irs amended tax forms If you claim exemption in 2014 but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Irs amended tax forms   Your claim of exempt status may be reviewed by the IRS. Irs amended tax forms See IRS review of your withholding , earlier. Irs amended tax forms An exemption is good for only 1 year. Irs amended tax forms   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Irs amended tax forms Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Irs amended tax forms The payer can figure withholding on supplemental wages using the same method used for your regular wages. Irs amended tax forms However, if these payments are identified separately from regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Irs amended tax forms Expense allowances. Irs amended tax forms   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Irs amended tax forms A nonaccountable plan is a reimbursement arrangement that does not require you to account for, or prove, your business expenses to your employer or does not require you to return your employer's payments that are more than your proven expenses. Irs amended tax forms   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Irs amended tax forms Accountable plan. Irs amended tax forms   To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. Irs amended tax forms Your expenses must have a business connection. Irs amended tax forms That is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Irs amended tax forms You must adequately account to your employer for these expenses within a reasonable period of time. Irs amended tax forms You must return any excess reimbursement or allowance within a reasonable period of time. Irs amended tax forms    An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Irs amended tax forms   The definition of reasonable period of time depends on the facts and circumstances of your situation. Irs amended tax forms However, regardless of those facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Irs amended tax forms You receive an advance within 30 days of the time you have an expense. Irs amended tax forms You adequately account for your expenses within 60 days after they were paid or incurred. Irs amended tax forms You return any excess reimbursement within 120 days after the expense was paid or incurred. Irs amended tax forms You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Irs amended tax forms Nonaccountable plan. Irs amended tax forms   Any plan that does not meet the definition of an accountable plan is considered a nonaccountable plan. Irs amended tax forms For more information about accountable and nonaccountable plans, see chapter 6 of Publication 463, Travel, Entertainment, Gift, and Car Expenses. Irs amended tax forms Penalties You may have to pay a penalty of $500 if both of the following apply. Irs amended tax forms You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Irs amended tax forms You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Irs amended tax forms There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Irs amended tax forms The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Irs amended tax forms These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Irs amended tax forms A simple error or an honest mistake will not result in one of these penalties. Irs amended tax forms For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a Form W-4 penalty. Irs amended tax forms However, see chapter 4 for information on the penalty for underpaying your tax. Irs amended tax forms Tips The tips you receive while working on your job are considered part of your pay. Irs amended tax forms You must include your tips on your tax return on the same line as your regular pay. Irs amended tax forms However, tax is not withheld directly from tip income, as it is from your regular pay. Irs amended tax forms Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Irs amended tax forms Reporting tips to your employer. Irs amended tax forms   If you receive tips of $20 or more in a month while working for any one employer, you must report to your employer the total amount of tips you receive on the job during the month. Irs amended tax forms The report is due by the 10th day of the following month. Irs amended tax forms   If you have more than one job, make a separate report to each employer. Irs amended tax forms Report only the tips you received while working for that employer, and only if they total $20 or more for the month. Irs amended tax forms How employer figures amount to withhold. Irs amended tax forms   The tips you report to your employer are counted as part of your income for the month you report them. Irs amended tax forms Your employer can figure your withholding in either of two ways. Irs amended tax forms By withholding at the regular rate on the sum of your pay plus your reported tips. Irs amended tax forms By withholding at the regular rate on your pay plus a percentage of your reported tips. Irs amended tax forms Not enough pay to cover taxes. Irs amended tax forms   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Irs amended tax forms   If you do not give your employer money to cover the shortage, your employer first withholds as much Medicare tax and social security or railroad retirement tax as possible, up to the proper amount, and then withholds income tax up to the full amount of your pay. Irs amended tax forms If not enough tax is withheld, you may have to pay estimated tax. Irs amended tax forms When you file your return, you also may have to pay any Medicare and social security tax or railroad retirement tax your employer could not withhold. Irs amended tax forms Tips not reported to your employer. Irs amended tax forms   On your tax return, you must report all the tips you receive during the year, even tips you do not report to your employer (this includes the value of any noncash tips you received, such as tickets, passes, or other items of value). Irs amended tax forms Make sure you are having enough tax withheld, or are paying enough estimated tax (see chapter 2), to cover all your tip income. Irs amended tax forms Allocated tips. Irs amended tax forms   If you work in a large food or beverage establishment, your employer may have to report an allocated amount of tips on your Form W-2. Irs amended tax forms   Your employer should not withhold income tax, Medicare tax, and social security or railroad retirement tax on the allocated amount. Irs amended tax forms Withholding is based only on your pay plus your reported tips. Irs amended tax forms Your employer should refund to you any incorrectly withheld tax. Irs amended tax forms More information. Irs amended tax forms   For more information on the reporting and withholding rules for tip income and on tip allocation, see Publi