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Irs Ez Tax Form

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Irs Ez Tax Form

Irs ez tax form Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Irs ez tax form  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Irs ez tax form 3% (. Irs ez tax form 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Irs ez tax form The tax applies to sales of taxable medical devices after December 31, 2012. Irs ez tax form See Taxable Medical Devices in chapter 5, later. Irs ez tax form Tax on seasonal flu vaccines. Irs ez tax form  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Irs ez tax form 75 per dose of taxable vaccine. Irs ez tax form Previously, only trivalent influenza vaccines were subject to this tax. Irs ez tax form See Vaccines in chapter 5, later. Irs ez tax form Patient-centered outcomes research fee. Irs ez tax form  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Irs ez tax form The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Irs ez tax form The fee applies to policy or plan years ending on or after October 1, 2012. Irs ez tax form See chapter 11, later. Irs ez tax form Extension of fuel tax credits. Irs ez tax form  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Irs ez tax form Biodiesel or renewable diesel mixture credit. Irs ez tax form Alternative fuel credit. Irs ez tax form Alternative fuel mixture credit. Irs ez tax form See Notice 2013–26 (fuel tax credits) on page 984 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2013–18 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb13-18. Irs ez tax form pdf; also see chapter 2, later. Irs ez tax form Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Irs ez tax form  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Irs ez tax form See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Irs ez tax form Expiration of alcohol fuel mixture credit. Irs ez tax form  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Irs ez tax form Expiration of alcohol fuels credits. Irs ez tax form  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Irs ez tax form Second generation biofuel producer credit and excise tax. Irs ez tax form  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Irs ez tax form After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Irs ez tax form The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Irs ez tax form You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Irs ez tax form Report the tax on Form 720. Irs ez tax form See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Irs ez tax form Extension of section 40A biodiesel fuels credit. Irs ez tax form  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Irs ez tax form Future developments. Irs ez tax form  The IRS has created a page on IRS. Irs ez tax form gov that includes information about Publication 510 at www. Irs ez tax form irs. Irs ez tax form gov/pub510. Irs ez tax form Information about any future developments will be posted on that page. Irs ez tax form Reminders Publication 510 updates. Irs ez tax form  Publication 510 is not updated annually. Irs ez tax form Instead, it will be updated only when there are major changes in the tax law. Irs ez tax form Use of international air travel facilities. Irs ez tax form  Generally, the tax on the use of international air travel facilities increases annually. Irs ez tax form See the Instructions for Form 720 for the tax rate. Irs ez tax form For more information, see Air Transportation Taxes in chapter 4. Irs ez tax form Aviation fuels for use in foreign trade. Irs ez tax form  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Irs ez tax form Arrow shafts, tax rate. Irs ez tax form  Generally, the tax on arrow shafts increases annually. Irs ez tax form See Form 720 for the tax rate. Irs ez tax form Disregarded entities and qualified subchapter S subsidiaries. Irs ez tax form  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Irs ez tax form QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Irs ez tax form 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Irs ez tax form These actions cannot take place under the owner's taxpayer identification number (TIN). Irs ez tax form Some QSubs and disregarded entities may already have an EIN. Irs ez tax form However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Irs ez tax form Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Irs ez tax form For more information on these regulations, see Treasury Decision (T. Irs ez tax form D. Irs ez tax form ) 9356, T. Irs ez tax form D. Irs ez tax form 9462, and T. Irs ez tax form D. Irs ez tax form 9596. Irs ez tax form You can find T. Irs ez tax form D. Irs ez tax form 9356 on page 675 of Internal Revenue Bulletin (I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form ) 2007-39 at  www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb07-39. Irs ez tax form pdf;  T. Irs ez tax form D. Irs ez tax form 9462 on page 504 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2009-42 at  www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb09-42. Irs ez tax form pdf;  and T. Irs ez tax form D. Irs ez tax form 9596 on page 84 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2012-30 at  www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb12-30. Irs ez tax form pdf. Irs ez tax form Registration for certain activities. Irs ez tax form  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Irs ez tax form See the instructions for Form 637 for the list of activities for which you must register. Irs ez tax form Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Irs ez tax form Each business unit that has, or is required to have, a separate employer identification number must be registered. Irs ez tax form To apply for registration, complete Form 637 and provide the information requested in its instructions. Irs ez tax form If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Irs ez tax form A copy of Form 637 is not a Letter of Registration. Irs ez tax form Photographs of missing children. Irs ez tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs ez tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs ez tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs ez tax form Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Irs ez tax form It also covers fuel tax credits and refunds. Irs ez tax form For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Irs ez tax form Comments and suggestions. Irs ez tax form   We welcome your comments about this publication and your suggestions for future editions. Irs ez tax form   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs ez tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs ez tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs ez tax form   You can email us at taxforms@irs. Irs ez tax form gov. Irs ez tax form Please put “Publications Comment” on the subject line. Irs ez tax form You can also send us comments from www. Irs ez tax form irs. Irs ez tax form gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Irs ez tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs ez tax form Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Irs ez tax form Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2005-2 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb05-02. Irs ez tax form pdf. Irs ez tax form Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2005-35 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb05-35. Irs ez tax form pdf. Irs ez tax form Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2005-46 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb05-46. Irs ez tax form pdf. Irs ez tax form Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2006-43 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb06-43. Irs ez tax form pdf. Irs ez tax form Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2008-51 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb08-51. Irs ez tax form pdf. Irs ez tax form Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2010-44 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb10-44. Irs ez tax form pdf. Irs ez tax form Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2012-17 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb12-17. Irs ez tax form pdf. Irs ez tax form Notice 2013-26 (fuel tax credits) on page 984 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2013-18 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb13-18. Irs ez tax form pdf. Irs ez tax form T. Irs ez tax form D. Irs ez tax form 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2012-52 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb12-52. Irs ez tax form pdf. Irs ez tax form T. Irs ez tax form D. Irs ez tax form 9602 (patient-centered outcomes research fee) on page 746 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2012-52 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb12-52. Irs ez tax form pdf. Irs ez tax form Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2012-45 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb12-45. Irs ez tax form pdf. Irs ez tax form T. Irs ez tax form D. Irs ez tax form 9621 (indoor tanning services tax) on page 49 of I. Irs ez tax form R. Irs ez tax form B. Irs ez tax form 2013-28 at www. Irs ez tax form irs. Irs ez tax form gov/pub/irs-irbs/irb13-28. Irs ez tax form pdf. Irs ez tax form Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Irs ez tax form For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Irs ez tax form ttb. Irs ez tax form gov. Irs ez tax form Heavy highway vehicle use tax. Irs ez tax form   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Irs ez tax form The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Irs ez tax form Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Irs ez tax form Note. Irs ez tax form A Spanish version (Formulario 2290(SP)) is also available. Irs ez tax form See How To Get Tax Help in chapter 17. Irs ez tax form Registration of vehicles. Irs ez tax form   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Irs ez tax form Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Irs ez tax form    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Irs ez tax form The hours of service are 8:00 a. Irs ez tax form m. Irs ez tax form to 6:00 p. Irs ez tax form m. Irs ez tax form Eastern time. Irs ez tax form Wagering tax and occupational tax. Irs ez tax form   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Irs ez tax form Prev  Up  Next   Home   More Online Publications
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The federal government's Do Not Call (DNC) Registry allows you to permanently restrict telemarketing calls by registering your phone number at donotcall.gov or by calling 1-888-382-1222. If you receive telemarketing calls after your number has been in the national registry for three months, you can file a complaint using the same web page and toll-free number.

The Federal Trade Commission advises that it is not necessary to register cell phone numbers on the DNC Registry despite e-mail claims circulating on the Internet telling you to do so.

Placing your number on this national registry will stop most telemarketing calls, but not all of them. Calls that are still permitted include those from:

  • Political Organizations
  • Charities
  • Telephone surveyors
  • Some insurance situations
  • Organizations with which you have a relationship

How To File A Complaint About A Sales Call

If you think a sales call is in violation of the Federal Trade Commission rule and want to file a complaint, use the online resource.

A Federal Trade Commission rule defines what telemarketers can and cannot do when making a sales call. Callers must:

  • Provide the seller's name.
  • Disclose that the call is a sales call.
  • Tell you exactly what they're trying to sell.
  • Disclose the total cost and other terms of sale before you make any payment for the goods or services
  • Tell you if they don't allow refunds, exchanges or cancellations

If a prize is involved, the caller must give you the odds of winning, inform you that no purchase is necessary, and tell you how to get instructions for entering without buying anything.

It's illegal for telemarketers to:

  • Misrepresent what they're offering.
  • Call before 8 a.m. or after 9 p.m.
  • Threaten, intimidate or harass you, or call again if you ask them not to.

This FTC rule applies even when you receive a call from a telemarketer in another state or country. It also applies if you make a call to a company in another state or country in response to a mail solicitation.

The rule generally does not apply when you call to order from a catalog or in response to an ad on television or radio, or in a magazine or newspaper. It also does not apply to solicitations you receive by fax or e-mail. Be aware that certain types of businesses, including nonprofit organizations, investment brokers and advisors, banks and financial institutions, are exempt from the rule.

In addition, telemarketers are not allowed to use auto dialers to reach cell phones.

If you get a phone call from someone who says they are with your bank and/or credit company and they ask you to provide or confirm any personal information:

  • Do NOT answer any questions.
  • Hang up immediately.
  • Call your bank or credit company directly and tell them what happened.

The Irs Ez Tax Form

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