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Irs tax forms 2011 download 1. Irs tax forms 2011 download   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Irs tax forms 2011 download Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Irs tax forms 2011 download   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Irs tax forms 2011 download See Publication 501 for more information. Irs tax forms 2011 download Additional Medicare Tax. Irs tax forms 2011 download  Beginning in 2013, a 0. Irs tax forms 2011 download 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Irs tax forms 2011 download For more information, see the Instructions for Form 1040, line 60, and Form 8959. Irs tax forms 2011 download Net Investment Income Tax. Irs tax forms 2011 download  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs tax forms 2011 download NIIT is a 3. Irs tax forms 2011 download 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Irs tax forms 2011 download For more information, see the Instructions for Form 1040, line 60, and Form 8960. Irs tax forms 2011 download Refundable credit for prior year minimum tax. Irs tax forms 2011 download  The refundable portion of the credit for prior year minimum tax is no longer available. Irs tax forms 2011 download Who must file. Irs tax forms 2011 download  Generally, the amount of income you can receive before you must file a return has been increased. Irs tax forms 2011 download See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Irs tax forms 2011 download Reminders File online. Irs tax forms 2011 download  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Irs tax forms 2011 download Create your own personal identification number (PIN) and file a completely paperless tax return. Irs tax forms 2011 download For more information, see Does My Return Have To Be on Paper , later. Irs tax forms 2011 download Change of address. Irs tax forms 2011 download  If you change your address, you should notify the IRS. Irs tax forms 2011 download You can use Form 8822 to notify the IRS of the change. Irs tax forms 2011 download See Change of Address , later, under What Happens After I File. Irs tax forms 2011 download Enter your social security number. Irs tax forms 2011 download  You must enter your social security number (SSN) in the spaces provided on your tax return. Irs tax forms 2011 download If you file a joint return, enter the SSNs in the same order as the names. Irs tax forms 2011 download Direct deposit of refund. Irs tax forms 2011 download  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Irs tax forms 2011 download See Direct Deposit under Refunds, later. Irs tax forms 2011 download If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Irs tax forms 2011 download Pay online or by phone. Irs tax forms 2011 download  If you owe additional tax, you may be able to pay online or by phone. Irs tax forms 2011 download See How To Pay , later. Irs tax forms 2011 download Installment agreement. Irs tax forms 2011 download  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Irs tax forms 2011 download See Installment Agreement , later, under Amount You Owe. Irs tax forms 2011 download You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Irs tax forms 2011 download Automatic 6-month extension. Irs tax forms 2011 download  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Irs tax forms 2011 download S. Irs tax forms 2011 download Individual Income Tax Return. Irs tax forms 2011 download See Automatic Extension , later. Irs tax forms 2011 download Service in combat zone. Irs tax forms 2011 download  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Irs tax forms 2011 download See Individuals Serving in Combat Zone , later, under When Do I Have To File. Irs tax forms 2011 download Adoption taxpayer identification number. Irs tax forms 2011 download  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Irs tax forms 2011 download For more information, see Social Security Number (SSN) , later. Irs tax forms 2011 download Taxpayer identification number for aliens. Irs tax forms 2011 download  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Irs tax forms 2011 download For more information, see Social Security Number (SSN) , later. Irs tax forms 2011 download Frivolous tax submissions. Irs tax forms 2011 download  The IRS has published a list of positions that are identified as frivolous. Irs tax forms 2011 download The penalty for filing a frivolous tax return is $5,000. Irs tax forms 2011 download Also, the $5,000 penalty will apply to other specified frivolous submissions. Irs tax forms 2011 download For more information, see Civil Penalties , later. Irs tax forms 2011 download Introduction This chapter discusses the following topics. Irs tax forms 2011 download Whether you have to file a return. Irs tax forms 2011 download Which form to use. Irs tax forms 2011 download How to file electronically. Irs tax forms 2011 download When, how, and where to file your return. Irs tax forms 2011 download What happens if you pay too little or too much tax. Irs tax forms 2011 download What records you should keep and how long you should keep them. Irs tax forms 2011 download How you can change a return you have already filed. Irs tax forms 2011 download Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Irs tax forms 2011 download Individuals in general. Irs tax forms 2011 download (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Irs tax forms 2011 download S. Irs tax forms 2011 download possessions. Irs tax forms 2011 download ) Dependents. Irs tax forms 2011 download Certain children under age 19 or full-time students. Irs tax forms 2011 download Self-employed persons. Irs tax forms 2011 download Aliens. Irs tax forms 2011 download The filing requirements for each category are explained in this chapter. Irs tax forms 2011 download The filing requirements apply even if you do not owe tax. Irs tax forms 2011 download Even if you do not have to file a return, it may be to your advantage to do so. Irs tax forms 2011 download See Who Should File, later. Irs tax forms 2011 download File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Irs tax forms 2011 download Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Irs tax forms 2011 download Individuals—In General If you are a U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Irs tax forms 2011 download To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Irs tax forms 2011 download Even if no table shows that you must file, you may need to file to get money back. Irs tax forms 2011 download (See Who Should File , later. Irs tax forms 2011 download ) Gross income. Irs tax forms 2011 download   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Irs tax forms 2011 download It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Irs tax forms 2011 download Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs tax forms 2011 download If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Irs tax forms 2011 download   Common types of income are discussed in Part Two of this publication. Irs tax forms 2011 download Community income. Irs tax forms 2011 download   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Irs tax forms 2011 download This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Irs tax forms 2011 download See Publication 555, Community Property, for more information. Irs tax forms 2011 download Nevada, Washington, and California domestic partners. Irs tax forms 2011 download   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Irs tax forms 2011 download See Publication 555. Irs tax forms 2011 download Self-employed individuals. Irs tax forms 2011 download   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Irs tax forms 2011 download See Self-Employed Persons , later, for more information about your filing requirements. Irs tax forms 2011 download    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Irs tax forms 2011 download Filing status. Irs tax forms 2011 download   Your filing status depends on whether you are single or married and on your family situation. Irs tax forms 2011 download Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Irs tax forms 2011 download See chapter 2 for an explanation of each filing status. Irs tax forms 2011 download Age. Irs tax forms 2011 download   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Irs tax forms 2011 download See Table 1-1. Irs tax forms 2011 download You are considered 65 on the day before your 65th birthday. Irs tax forms 2011 download For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Irs tax forms 2011 download Table 1-1. Irs tax forms 2011 download 2013 Filing Requirements for Most Taxpayers IF your filing status is. Irs tax forms 2011 download . Irs tax forms 2011 download . Irs tax forms 2011 download AND at the end of 2013 you  were. Irs tax forms 2011 download . Irs tax forms 2011 download . Irs tax forms 2011 download * THEN file a return if  your gross income  was at least. Irs tax forms 2011 download . Irs tax forms 2011 download . Irs tax forms 2011 download ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs tax forms 2011 download ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Irs tax forms 2011 download Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs tax forms 2011 download If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Irs tax forms 2011 download Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Irs tax forms 2011 download Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Irs tax forms 2011 download But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Irs tax forms 2011 download *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Irs tax forms 2011 download Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Irs tax forms 2011 download You are the surviving spouse, executor, administrator, or legal representative. Irs tax forms 2011 download The decedent met the filing requirements at the date of death. Irs tax forms 2011 download For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Irs tax forms 2011 download U. Irs tax forms 2011 download S. Irs tax forms 2011 download Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Irs tax forms 2011 download For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Irs tax forms 2011 download S. Irs tax forms 2011 download Citizens and Resident Aliens Abroad. Irs tax forms 2011 download It is available online and at most U. Irs tax forms 2011 download S. Irs tax forms 2011 download embassies and consulates. Irs tax forms 2011 download See How To Get Tax Help in the back of this publication. Irs tax forms 2011 download Residents of Puerto Rico If you are a U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Irs tax forms 2011 download S. Irs tax forms 2011 download income tax return for any year in which you meet the income requirements. Irs tax forms 2011 download This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Irs tax forms 2011 download If you are a bona fide resident of Puerto Rico for the entire year, your U. Irs tax forms 2011 download S. Irs tax forms 2011 download gross income does not include income from sources within Puerto Rico. Irs tax forms 2011 download It does, however, include any income you received for your services as an employee of the United States or a U. Irs tax forms 2011 download S. Irs tax forms 2011 download agency. Irs tax forms 2011 download If you receive income from Puerto Rican sources that is not subject to U. Irs tax forms 2011 download S. Irs tax forms 2011 download tax, you must reduce your standard deduction. Irs tax forms 2011 download As a result, the amount of income you must have before you are required to file a U. Irs tax forms 2011 download S. Irs tax forms 2011 download income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Irs tax forms 2011 download For more information, see Publication 570, Tax Guide for Individuals With Income From U. Irs tax forms 2011 download S. Irs tax forms 2011 download Possessions. Irs tax forms 2011 download Individuals With Income From U. Irs tax forms 2011 download S. Irs tax forms 2011 download Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Irs tax forms 2011 download S. Irs tax forms 2011 download Virgin Islands, special rules may apply when determining whether you must file a U. Irs tax forms 2011 download S. Irs tax forms 2011 download federal income tax return. Irs tax forms 2011 download In addition, you may have to file a return with the individual island government. Irs tax forms 2011 download See Publication 570 for more information. Irs tax forms 2011 download Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Irs tax forms 2011 download You also must file if your situation is described in Table 1-3. Irs tax forms 2011 download Responsibility of parent. Irs tax forms 2011 download   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Irs tax forms 2011 download If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Irs tax forms 2011 download If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Irs tax forms 2011 download ” Child's earnings. Irs tax forms 2011 download   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Irs tax forms 2011 download This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Irs tax forms 2011 download But if the child does not pay the tax due on this income, the parent is liable for the tax. Irs tax forms 2011 download Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Irs tax forms 2011 download If this election is made, the child does not have to file a return. Irs tax forms 2011 download See Parent's Election To Report Child's Interest and Dividends in chapter 31. Irs tax forms 2011 download Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Irs tax forms 2011 download Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Irs tax forms 2011 download You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Irs tax forms 2011 download Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Irs tax forms 2011 download 28 or more. Irs tax forms 2011 download (See Table 1-3. Irs tax forms 2011 download ) Use Schedule SE (Form 1040) to figure your self-employment tax. Irs tax forms 2011 download Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Irs tax forms 2011 download For more information about this tax, see Publication 334, Tax Guide for Small Business. Irs tax forms 2011 download Employees of foreign governments or international organizations. Irs tax forms 2011 download   If you are a U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Irs tax forms 2011 download Ministers. Irs tax forms 2011 download   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Irs tax forms 2011 download This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Irs tax forms 2011 download For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs tax forms 2011 download Table 1-2. Irs tax forms 2011 download 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Irs tax forms 2011 download If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Irs tax forms 2011 download (See Table 1-3 for other situations when you must file. Irs tax forms 2011 download ) In this table, earned income includes salaries, wages, tips, and professional fees. Irs tax forms 2011 download It also includes taxable scholarship and fellowship grants. Irs tax forms 2011 download (See Scholarships and fellowships in chapter 12. Irs tax forms 2011 download ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Irs tax forms 2011 download It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Irs tax forms 2011 download Gross income is the total of your earned and unearned income. Irs tax forms 2011 download   Single dependents—Were you either age 65 or older or blind? □ No. Irs tax forms 2011 download You must file a return if any of the following apply. Irs tax forms 2011 download     • Your unearned income was more than $1,000. Irs tax forms 2011 download     • Your earned income was more than $6,100. Irs tax forms 2011 download     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs tax forms 2011 download □ Yes. Irs tax forms 2011 download You must file a return if any of the following apply. Irs tax forms 2011 download     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Irs tax forms 2011 download     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Irs tax forms 2011 download     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Irs tax forms 2011 download Married dependents—Were you either age 65 or older or blind? □ No. Irs tax forms 2011 download You must file a return if any of the following apply. Irs tax forms 2011 download     • Your unearned income was more than $1,000. Irs tax forms 2011 download     • Your earned income was more than $6,100. Irs tax forms 2011 download     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs tax forms 2011 download     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs tax forms 2011 download □ Yes. Irs tax forms 2011 download You must file a return if any of the following apply. Irs tax forms 2011 download     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Irs tax forms 2011 download     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Irs tax forms 2011 download     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs tax forms 2011 download     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Irs tax forms 2011 download Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Irs tax forms 2011 download The rules used to determine your alien status are discussed in Publication 519, U. Irs tax forms 2011 download S. Irs tax forms 2011 download Tax Guide for Aliens. Irs tax forms 2011 download Resident alien. Irs tax forms 2011 download   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizens. Irs tax forms 2011 download Use the forms discussed in this publication. Irs tax forms 2011 download Nonresident alien. Irs tax forms 2011 download   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizens and resident aliens. Irs tax forms 2011 download See Publication 519 to find out if U. Irs tax forms 2011 download S. Irs tax forms 2011 download income tax laws apply to you and which forms you should file. Irs tax forms 2011 download Dual-status taxpayer. Irs tax forms 2011 download   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Irs tax forms 2011 download Different rules apply for each part of the year. Irs tax forms 2011 download For information on dual-status taxpayers, see Publication 519. Irs tax forms 2011 download Table 1-3. Irs tax forms 2011 download Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Irs tax forms 2011 download 1. Irs tax forms 2011 download   You owe any special taxes, including any of the following. Irs tax forms 2011 download   a. Irs tax forms 2011 download Alternative minimum tax. Irs tax forms 2011 download   b. Irs tax forms 2011 download Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Irs tax forms 2011 download But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Irs tax forms 2011 download   c. Irs tax forms 2011 download Household employment taxes. Irs tax forms 2011 download But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Irs tax forms 2011 download   d. Irs tax forms 2011 download Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Irs tax forms 2011 download   e. Irs tax forms 2011 download Recapture of first-time homebuyer credit. Irs tax forms 2011 download   f. Irs tax forms 2011 download Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Irs tax forms 2011 download   g. Irs tax forms 2011 download Recapture taxes. Irs tax forms 2011 download 2. Irs tax forms 2011 download   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Irs tax forms 2011 download 3. Irs tax forms 2011 download   You had net earnings from self-employment of at least $400. Irs tax forms 2011 download 4. Irs tax forms 2011 download   You had wages of $108. Irs tax forms 2011 download 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Irs tax forms 2011 download Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Irs tax forms 2011 download You had federal income tax withheld or made estimated tax payments. Irs tax forms 2011 download You qualify for the earned income credit. Irs tax forms 2011 download See chapter 36 for more information. Irs tax forms 2011 download You qualify for the additional child tax credit. Irs tax forms 2011 download See chapter 34 for more information. Irs tax forms 2011 download You qualify for the health coverage tax credit. Irs tax forms 2011 download See chapter 37 for more information. Irs tax forms 2011 download You qualify for the American opportunity credit. Irs tax forms 2011 download See chapter 35 for more information. Irs tax forms 2011 download You qualify for the credit for federal tax on fuels. Irs tax forms 2011 download See chapter 37 for more information. Irs tax forms 2011 download Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Irs tax forms 2011 download (But also see Does My Return Have To Be on Paper , later. Irs tax forms 2011 download ) See the discussion under Form 1040 for when you must use that form. Irs tax forms 2011 download Form 1040EZ Form 1040EZ is the simplest form to use. Irs tax forms 2011 download You can use Form 1040EZ if all of the following apply. Irs tax forms 2011 download    Your filing status is single or married filing jointly. Irs tax forms 2011 download If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Irs tax forms 2011 download You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Irs tax forms 2011 download If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs tax forms 2011 download You do not claim any dependents. Irs tax forms 2011 download Your taxable income is less than $100,000. Irs tax forms 2011 download Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Irs tax forms 2011 download You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Irs tax forms 2011 download You do not claim any credits other than the earned income credit. Irs tax forms 2011 download You do not owe any household employment taxes on wages you paid to a household employee. Irs tax forms 2011 download If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Irs tax forms 2011 download You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Irs tax forms 2011 download   You must meet all of these requirements to use Form 1040EZ. Irs tax forms 2011 download If you do not, you must use Form 1040A or Form 1040. Irs tax forms 2011 download Figuring tax. Irs tax forms 2011 download   On Form 1040EZ, you can use only the tax table to figure your income tax. Irs tax forms 2011 download You cannot use Form 1040EZ to report any other tax. Irs tax forms 2011 download Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Irs tax forms 2011 download You can use Form 1040A if all of the following apply. Irs tax forms 2011 download    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Irs tax forms 2011 download If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Irs tax forms 2011 download You must use Form 1040. Irs tax forms 2011 download Your taxable income is less than $100,000. Irs tax forms 2011 download Your adjustments to income are for only the following items. Irs tax forms 2011 download Educator expenses. Irs tax forms 2011 download IRA deduction. Irs tax forms 2011 download Student loan interest deduction. Irs tax forms 2011 download Tuition and fees. Irs tax forms 2011 download You do not itemize your deductions. Irs tax forms 2011 download You claim only the following tax credits. Irs tax forms 2011 download The credit for child and dependent care expenses. Irs tax forms 2011 download (See chapter 32. Irs tax forms 2011 download ) The credit for the elderly or the disabled. Irs tax forms 2011 download (See chapter 33. Irs tax forms 2011 download ) The education credits. Irs tax forms 2011 download (See chapter 35. Irs tax forms 2011 download ) The retirement savings contribution credit. Irs tax forms 2011 download (See chapter 37. Irs tax forms 2011 download ) The child tax credit. Irs tax forms 2011 download (See chapter 34. Irs tax forms 2011 download ) The earned income credit. Irs tax forms 2011 download (See chapter 36. Irs tax forms 2011 download ) The additional child tax credit. Irs tax forms 2011 download (See chapter 34. Irs tax forms 2011 download ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Irs tax forms 2011 download (See Publication 525, Taxable and Nontaxable Income. Irs tax forms 2011 download )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Irs tax forms 2011 download   You must meet all these requirements to use Form 1040A. Irs tax forms 2011 download If you do not, you must use Form 1040. Irs tax forms 2011 download Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Irs tax forms 2011 download You can use Form 1040 to report all types of income, deductions, and credits. Irs tax forms 2011 download You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Irs tax forms 2011 download You must use Form 1040 if any of the following apply. Irs tax forms 2011 download    Your taxable income is $100,000 or more. Irs tax forms 2011 download You itemize your deductions on Schedule A. Irs tax forms 2011 download You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Irs tax forms 2011 download You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Irs tax forms 2011 download Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Irs tax forms 2011 download You received $20 or more in tips in any 1 month and did not report all of them to your employer. Irs tax forms 2011 download (See chapter 6. Irs tax forms 2011 download ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Irs tax forms 2011 download You claim any credits other than the credits listed earlier under Form 1040A. Irs tax forms 2011 download You owe the excise tax on insider stock compensation from an expatriated corporation. Irs tax forms 2011 download Your Form W-2 shows an amount in box 12 with a code Z. 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Irs tax forms 2011 download See your tax return instructions for details. Irs tax forms 2011 download If you do not qualify for Free File, then you should check out IRS. Irs tax forms 2011 download gov for low-cost e-file options or Free File Fillable Forms. Irs tax forms 2011 download IRS e-file Table 1-4 lists the benefits of IRS e-file. Irs tax forms 2011 download IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Irs tax forms 2011 download As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Irs tax forms 2011 download However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Irs tax forms 2011 download Using e-file does not affect your chances of an IRS examination of your return. Irs tax forms 2011 download Free File Fillable Forms. Irs tax forms 2011 download   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Irs tax forms 2011 download These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Irs tax forms 2011 download gov, and Apply only to a federal tax return. Irs tax forms 2011 download Electronic return signatures. Irs tax forms 2011 download   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Irs tax forms 2011 download If you are filing online, you must use a Self-Select PIN. Irs tax forms 2011 download If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Irs tax forms 2011 download Self-Select PIN. Irs tax forms 2011 download   The Self-Select PIN method allows you to create your own PIN. Irs tax forms 2011 download If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Irs tax forms 2011 download   A PIN is any combination of five digits you choose except five zeros. Irs tax forms 2011 download If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Irs tax forms 2011 download   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Irs tax forms 2011 download Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Irs tax forms 2011 download AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Irs tax forms 2011 download If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Irs tax forms 2011 download Visit us at IRS. Irs tax forms 2011 download gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Irs tax forms 2011 download (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Irs tax forms 2011 download The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Irs tax forms 2011 download ) You will also be prompted to enter your date of birth. Irs tax forms 2011 download Table 1-4. Irs tax forms 2011 download Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Irs tax forms 2011 download • Free File is available in English and Spanish. Irs tax forms 2011 download • Free File is available online 24 hours a day, 7 days a week. Irs tax forms 2011 download • Get your refund faster by e-filing using Direct Deposit. Irs tax forms 2011 download • Sign electronically with a secure self-selected PIN and file a completely paperless return. Irs tax forms 2011 download • Receive an acknowledgement that your return was received and accepted. Irs tax forms 2011 download • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Irs tax forms 2011 download You can also file a return early and pay the amount you owe by the due date of your return. Irs tax forms 2011 download • Save time by preparing and e-filing federal and state returns together. Irs tax forms 2011 download • IRS computers quickly and automatically check for errors or other missing information. Irs tax forms 2011 download • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Irs tax forms 2011 download You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Irs tax forms 2011 download If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Irs tax forms 2011 download This can be found at IRS. Irs tax forms 2011 download gov. Irs tax forms 2011 download Click on Request an Electronic Filing PIN. Irs tax forms 2011 download Or you can call 1-866-704-7388. Irs tax forms 2011 download Practitioner PIN. Irs tax forms 2011 download   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Irs tax forms 2011 download The practitioner can provide you with details. Irs tax forms 2011 download Form 8453. Irs tax forms 2011 download   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Irs tax forms 2011 download For details, see Form 8453. Irs tax forms 2011 download For more details, visit www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/efile and click on “ Individuals. Irs tax forms 2011 download ” Identity Protection PIN. Irs tax forms 2011 download   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Irs tax forms 2011 download If the IRS has not given you this type of number, leave these spaces blank. Irs tax forms 2011 download For more information, see the Instructions for Form 1040A or Form 1040. Irs tax forms 2011 download Power of attorney. Irs tax forms 2011 download   If an agent is signing your return for you, a power of attorney (POA) must be filed. Irs tax forms 2011 download Attach the POA to Form 8453 and file it using that form's instructions. Irs tax forms 2011 download See Signatures , later, for more information on POAs. Irs tax forms 2011 download State returns. Irs tax forms 2011 download   In most states, you can file an electronic state return simultaneously with your federal return. Irs tax forms 2011 download For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/efile. Irs tax forms 2011 download Refunds. Irs tax forms 2011 download   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Irs tax forms 2011 download With e-file, your refund will be issued faster than if you filed on paper. Irs tax forms 2011 download   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Irs tax forms 2011 download See Offset against debts under Refunds, later. Irs tax forms 2011 download Refund inquiries. Irs tax forms 2011 download   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Irs tax forms 2011 download See Refund Information , later. Irs tax forms 2011 download Amount you owe. Irs tax forms 2011 download   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Irs tax forms 2011 download See How To Pay , later, for information on how to pay the amount you owe. 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Irs tax forms 2011 download Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Irs tax forms 2011 download Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Irs tax forms 2011 download The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Irs tax forms 2011 download Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Irs tax forms 2011 download To find a site near you, call 1-800-906-9887. Irs tax forms 2011 download Or to find the nearest AARP TaxAide site, visit AARP's website at www. Irs tax forms 2011 download aarp. Irs tax forms 2011 download org/taxaide or call 1-888-227-7669. Irs tax forms 2011 download For more information on these programs, go to IRS. Irs tax forms 2011 download gov and enter keyword “VITA” in the search box. Irs tax forms 2011 download Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Irs tax forms 2011 download You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Irs tax forms 2011 download Note. Irs tax forms 2011 download Tax professionals may charge a fee for IRS e-file. Irs tax forms 2011 download Fees can vary depending on the professional and the specific services rendered. Irs tax forms 2011 download When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Irs tax forms 2011 download For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Irs tax forms 2011 download Table 1-5. Irs tax forms 2011 download When To File Your 2013 Return For U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizens and residents who file returns on a calendar year. Irs tax forms 2011 download   For Most Taxpayers For Certain Taxpayers Outside the U. Irs tax forms 2011 download S. Irs tax forms 2011 download No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Irs tax forms 2011 download When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Irs tax forms 2011 download —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Irs tax forms 2011 download Filing paper returns on time. Irs tax forms 2011 download   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Irs tax forms 2011 download If you send your return by registered mail, the date of the registration is the postmark date. Irs tax forms 2011 download The registration is evidence that the return was delivered. Irs tax forms 2011 download If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Irs tax forms 2011 download The postmarked certified mail receipt is evidence that the return was delivered. Irs tax forms 2011 download Private delivery services. Irs tax forms 2011 download   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Irs tax forms 2011 download The private delivery service can tell you how to get written proof of this date. Irs tax forms 2011 download   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs tax forms 2011 download gov and enter “private delivery service” in the search box. Irs tax forms 2011 download   The following are designated private delivery services. Irs tax forms 2011 download DHL Express (DHL): Same Day Service. Irs tax forms 2011 download Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs tax forms 2011 download United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs tax forms 2011 download M. Irs tax forms 2011 download , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs tax forms 2011 download Filing electronic returns on time. Irs tax forms 2011 download   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Irs tax forms 2011 download An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Irs tax forms 2011 download   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Irs tax forms 2011 download The date and time in your time zone controls whether your electronically filed return is timely. Irs tax forms 2011 download Filing late. Irs tax forms 2011 download   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Irs tax forms 2011 download For more information, see Penalties , later. Irs tax forms 2011 download Also see Interest under Amount You Owe. Irs tax forms 2011 download   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Irs tax forms 2011 download Nonresident alien. Irs tax forms 2011 download    If you are a nonresident alien and earn wages subject to U. Irs tax forms 2011 download S. Irs tax forms 2011 download income tax withholding, your 2013 U. Irs tax forms 2011 download S. Irs tax forms 2011 download income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Irs tax forms 2011 download   If you do not earn wages subject to U. Irs tax forms 2011 download S. Irs tax forms 2011 download income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Irs tax forms 2011 download See Publication 519 for more filing information. Irs tax forms 2011 download Filing for a decedent. Irs tax forms 2011 download   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Irs tax forms 2011 download See Publication 559. Irs tax forms 2011 download Extensions of Time To File You may be able to get an extension of time to file your return. Irs tax forms 2011 download There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Irs tax forms 2011 download Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Irs tax forms 2011 download Example. Irs tax forms 2011 download If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Irs tax forms 2011 download If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Irs tax forms 2011 download You may also be charged penalties, discussed later. Irs tax forms 2011 download How to get the automatic extension. Irs tax forms 2011 download   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Irs tax forms 2011 download E-file options. Irs tax forms 2011 download   There are two ways you can use e-file to get an extension of time to file. Irs tax forms 2011 download Complete Form 4868, Application for Automatic Extension of Time To File U. Irs tax forms 2011 download S. Irs tax forms 2011 download Individual Income Tax Return, to use as a worksheet. Irs tax forms 2011 download If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Irs tax forms 2011 download If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Irs tax forms 2011 download E-file using your personal computer or a tax professional. Irs tax forms 2011 download    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Irs tax forms 2011 download You will need to provide certain information from your tax return for 2012. Irs tax forms 2011 download If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Irs tax forms 2011 download E-file and pay by credit or debit card or by direct transfer from your bank account. Irs tax forms 2011 download   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Irs tax forms 2011 download You can do this by phone or over the Internet. Irs tax forms 2011 download You do not file Form 4868. Irs tax forms 2011 download See Pay online , under How To Pay, later in this chapter. Irs tax forms 2011 download Filing a paper Form 4868. Irs tax forms 2011 download   You can get an extension of time to file by filing a paper Form 4868. Irs tax forms 2011 download Mail it to the address shown in the form instructions. Irs tax forms 2011 download   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Irs tax forms 2011 download ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Irs tax forms 2011 download When to file. Irs tax forms 2011 download   You must request the automatic extension by the due date for your return. Irs tax forms 2011 download You can file your return any time before the 6-month extension period ends. Irs tax forms 2011 download When you file your return. Irs tax forms 2011 download   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Irs tax forms 2011 download If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Irs tax forms 2011 download Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Irs tax forms 2011 download Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Irs tax forms 2011 download However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Irs tax forms 2011 download If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Irs tax forms 2011 download See Individuals Serving in Combat Zone , later, for special rules that apply to you. Irs tax forms 2011 download Married taxpayers. Irs tax forms 2011 download   If you file a joint return, only one spouse has to qualify for this automatic extension. Irs tax forms 2011 download If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Irs tax forms 2011 download How to get the extension. Irs tax forms 2011 download   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Irs tax forms 2011 download (See the situations listed under (2), earlier. Irs tax forms 2011 download ) Extensions beyond 2 months. Irs tax forms 2011 download   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Irs tax forms 2011 download File Form 4868 and check the box on line 8. Irs tax forms 2011 download No further extension. Irs tax forms 2011 download   An extension of more than 6 months will generally not be granted. Irs tax forms 2011 download However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Irs tax forms 2011 download For more information, see When To File and Pay in Publication 54. Irs tax forms 2011 download Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Irs tax forms 2011 download This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Irs tax forms 2011 download Combat zone. Irs tax forms 2011 download   For purposes of the automatic extension, the term “combat zone” includes the following areas. Irs tax forms 2011 download The Arabian peninsula area, effective January 17, 1991. Irs tax forms 2011 download The Kosovo area, effective March 24, 1999. Irs tax forms 2011 download Afghanistan area, effective September 19, 2001. Irs tax forms 2011 download   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Irs tax forms 2011 download The publication also has information about other tax benefits available to military personnel serving in a combat zone. Irs tax forms 2011 download Extension period. Irs tax forms 2011 download   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Irs tax forms 2011 download   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Irs tax forms 2011 download For example, you have 3½ months (January 1 – April 15) to file your tax return. Irs tax forms 2011 download Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Irs tax forms 2011 download See Extension of Deadlines in Publication 3 for more information. Irs tax forms 2011 download   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Irs tax forms 2011 download How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Irs tax forms 2011 download It also explains how to complete certain sections of the form. Irs tax forms 2011 download You may find Table 1-6 helpful when you prepare your paper return. Irs tax forms 2011 download Table 1-6. Irs tax forms 2011 download Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Irs tax forms 2011 download 2 — Get the forms, schedules, and publications you need. Irs tax forms 2011 download 3 — Fill in your return. Irs tax forms 2011 download 4 — Check your return to make sure it is correct. Irs tax forms 2011 download 5 — Sign and date your return. Irs tax forms 2011 download 6 — Attach all required forms and schedules. Irs tax forms 2011 download Electronic returns. Irs tax forms 2011 download   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Irs tax forms 2011 download Substitute tax forms. Irs tax forms 2011 download   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Irs tax forms 2011 download Form W-2. Irs tax forms 2011 download   If you were an employee, you should receive Form W-2 from your employer. Irs tax forms 2011 download You will need the information from this form to prepare your return. Irs tax forms 2011 download See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Irs tax forms 2011 download   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Irs tax forms 2011 download If it is mailed, you should allow adequate time to receive it before contacting your employer. Irs tax forms 2011 download If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Irs tax forms 2011 download When you request IRS help, be prepared to provide the following information. Irs tax forms 2011 download Your name, address (including ZIP code), and phone number. Irs tax forms 2011 download Your SSN. Irs tax forms 2011 download Your dates of employment. Irs tax forms 2011 download Your employer's name, address (including ZIP code), and phone number. Irs tax forms 2011 download Form 1099. Irs tax forms 2011 download   If you received certain types of income, you may receive a Form 1099. Irs tax forms 2011 download For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Irs tax forms 2011 download If it is mailed, you should allow adequate time to receive it before contacting the payer. Irs tax forms 2011 download If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Irs tax forms 2011 download When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Irs tax forms 2011 download A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Irs tax forms 2011 download You must account for your income and expenses in a way that clearly shows your taxable income. Irs tax forms 2011 download The way you do this is called an accounting method. Irs tax forms 2011 download This section explains which accounting periods and methods you can use. Irs tax forms 2011 download Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Irs tax forms 2011 download If you do not use a calendar year, your accounting period is a fiscal year. Irs tax forms 2011 download A regular fiscal year is a 12-month period that ends on the last day of any month except December. Irs tax forms 2011 download A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Irs tax forms 2011 download You choose your accounting period (tax year) when you file your first income tax return. Irs tax forms 2011 download It cannot be longer than 12 months. Irs tax forms 2011 download More information. Irs tax forms 2011 download   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Irs tax forms 2011 download Accounting Methods Your accounting method is the way you account for your income and expenses. Irs tax forms 2011 download Most taxpayers use either the cash method or an accrual method. Irs tax forms 2011 download You choose a method when you file your first income tax return. Irs tax forms 2011 download If you want to change your accounting method after that, you generally must get IRS approval. Irs tax forms 2011 download Cash method. Irs tax forms 2011 download   If you use this method, report all items of income in the year in which you actually or constructively receive them. Irs tax forms 2011 download Generally, you deduct all expenses in the year you actually pay them. Irs tax forms 2011 download This is the method most individual taxpayers use. Irs tax forms 2011 download Constructive receipt. Irs tax forms 2011 download   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Irs tax forms 2011 download You do not need to have physical possession of it. Irs tax forms 2011 download For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Irs tax forms 2011 download Garnisheed wages. Irs tax forms 2011 download   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Irs tax forms 2011 download You must include these wages in income for the year you would have received them. Irs tax forms 2011 download Debts paid for you. Irs tax forms 2011 download   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Irs tax forms 2011 download See Canceled Debts in chapter 12 for more information. Irs tax forms 2011 download Payment to third party. Irs tax forms 2011 download   If a third party is paid income from property you own, you have constructively received the income. Irs tax forms 2011 download It is the same as if you had actually received the income and paid it to the third party. Irs tax forms 2011 download Payment to an agent. Irs tax forms 2011 download   Income an agent receives for you is income you constructively received in the year the agent receives it. Irs tax forms 2011 download If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Irs tax forms 2011 download Check received or available. Irs tax forms 2011 download   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Irs tax forms 2011 download A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Irs tax forms 2011 download It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Irs tax forms 2011 download It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Irs tax forms 2011 download No constructive receipt. Irs tax forms 2011 download   There may be facts to show that you did not constructively receive income. Irs tax forms 2011 download Example. Irs tax forms 2011 download Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Irs tax forms 2011 download Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Irs tax forms 2011 download Accrual method. Irs tax forms 2011 download   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Irs tax forms 2011 download You generally deduct your expenses when you incur them, rather than when you pay them. Irs tax forms 2011 download Income paid in advance. Irs tax forms 2011 download   An advance payment of income is generally included in gross income in the year you receive it. Irs tax forms 2011 download Your method of accounting does not matter as long as the income is available to you. Irs tax forms 2011 download An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Irs tax forms 2011 download   A limited deferral until the next tax year may be allowed for certain advance payments. Irs tax forms 2011 download See Publication 538 for specific information. Irs tax forms 2011 download Additional information. Irs tax forms 2011 download   For more information on accounting methods, including how to change your accounting method, see Publication 538. Irs tax forms 2011 download Social Security Number (SSN) You must enter your SSN on your return. Irs tax forms 2011 download If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Irs tax forms 2011 download If you are filing a joint return, include the SSNs in the same order as the names. Irs tax forms 2011 download Use this same order in submitting other forms and documents to the IRS. Irs tax forms 2011 download Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Irs tax forms 2011 download If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Irs tax forms 2011 download If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Irs tax forms 2011 download If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Irs tax forms 2011 download Name change. Irs tax forms 2011 download   If you changed your name because of marriage, divorce, etc. Irs tax forms 2011 download , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Irs tax forms 2011 download This prevents delays in processing your return and issuing refunds. Irs tax forms 2011 download It also safeguards your future social security benefits. Irs tax forms 2011 download Dependent's SSN. Irs tax forms 2011 download   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Irs tax forms 2011 download This requirement applies to all dependents (not just your children) claimed on your tax return. Irs tax forms 2011 download Exception. Irs tax forms 2011 download    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Irs tax forms 2011 download The document must show that the child was born alive. Irs tax forms 2011 download No SSN. Irs tax forms 2011 download   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Irs tax forms 2011 download It usually takes about 2 weeks to get an SSN. Irs tax forms 2011 download If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Irs tax forms 2011 download   If you are a U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Irs tax forms 2011 download If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Irs tax forms 2011 download   Form SS-5 is available at any SSA office, on the Internet at www. Irs tax forms 2011 download socialsecurity. Irs tax forms 2011 download gov, or by calling 1-800-772-1213. Irs tax forms 2011 download If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Irs tax forms 2011 download   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Irs tax forms 2011 download   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Irs tax forms 2011 download Adoption taxpayer identification number (ATIN). Irs tax forms 2011 download   If you are in the process of adopting a child who is a U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Irs tax forms 2011 download    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Irs tax forms 2011 download S. Irs tax forms 2011 download Adoptions, with the IRS to get an ATIN if all of the following are true. Irs tax forms 2011 download You have a child living with you who was placed in your home for legal adoption. Irs tax forms 2011 download You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Irs tax forms 2011 download You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Irs tax forms 2011 download You are eligible to claim the child as a dependent on your tax return. Irs tax forms 2011 download After the adoption is final, you must apply for an SSN for the child. Irs tax forms 2011 download You cannot continue using the ATIN. Irs tax forms 2011 download   See Form W-7A for more information. Irs tax forms 2011 download Nonresident alien spouse. Irs tax forms 2011 download   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Irs tax forms 2011 download If your spouse is not eligible for an SSN, see the following discussion on ITINs. Irs tax forms 2011 download Individual taxpayer identification number (ITIN). Irs tax forms 2011 download   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Irs tax forms 2011 download This also applies to an alien spouse or dependent. Irs tax forms 2011 download To apply for an ITIN, file Form W-7 with the IRS. Irs tax forms 2011 download It usually takes about 6 to 10 weeks to get an ITIN. Irs tax forms 2011 download Enter the ITIN on your tax return wherever an SSN is requested. Irs tax forms 2011 download    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Irs tax forms 2011 download See the Form W-7 instructions for how and where to file. Irs tax forms 2011 download You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Irs tax forms 2011 download ITIN for tax use only. Irs tax forms 2011 download   An ITIN is for tax use only. Irs tax forms 2011 download It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Irs tax forms 2011 download S. Irs tax forms 2011 download law. Irs tax forms 2011 download Penalty for not providing social security number. Irs tax forms 2011 download   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Irs tax forms 2011 download See the discussion on Penalties , later, for more information. Irs tax forms 2011 download SSN on correspondence. Irs tax forms 2011 download   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Irs tax forms 2011 download Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Irs tax forms 2011 download Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Irs tax forms 2011 download If you want $3 to go to this fund, check the box. Irs tax forms 2011 download If you are filing a joint return, your spouse can also have $3 go to the fund. Irs tax forms 2011 download If you check a box, your tax or refund will not change. Irs tax forms 2011 download Computations The following information may be useful in making the return easier to complete. Irs tax forms 2011 download Rounding off dollars. Irs tax forms 2011 download   You can round off cents to whole dollars on your return and schedules. Irs tax forms 2011 download If you do round to whole dollars, you must round all amounts. Irs tax forms 2011 download To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Irs tax forms 2011 download For example, $1. Irs tax forms 2011 download 39 becomes $1 and $2. Irs tax forms 2011 download 50 becomes $3. Irs tax forms 2011 download   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Irs tax forms 2011 download Example. Irs tax forms 2011 download You receive two Forms W-2: one showing wages of $5,000. Irs tax forms 2011 download 55 and one showing wages of $18,500. Irs tax forms 2011 download 73. Irs tax forms 2011 download On Form 1040, line 7, you would enter $23,501 ($5,000. Irs tax forms 2011 download 55 + $18,500. Irs tax forms 2011 download 73 = $23,501. Irs tax forms 2011 download 28), not $23,502 ($5,001 + $18,501). Irs tax forms 2011 download Equal amounts. Irs tax forms 2011 download   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Irs tax forms 2011 download Example. Irs tax forms 2011 download Line 1 is $500. Irs tax forms 2011 download Line 3 is $500. Irs tax forms 2011 download Line 5 asks you to enter the smaller of line 1 or 3. Irs tax forms 2011 download Enter $500 on line 5. Irs tax forms 2011 download Negative amounts. Irs tax forms 2011 download   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Irs tax forms 2011 download To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Irs tax forms 2011 download Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Irs tax forms 2011 download You may be able to file a paperless return using IRS e-file. Irs tax forms 2011 download There's nothing to attach or mail, not even your Forms W-2. Irs tax forms 2011 download See Does My Return Have To Be on Paper, earlier. Irs tax forms 2011 download Form W-2. Irs tax forms 2011 download   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Irs tax forms 2011 download You should have a Form W-2 from each employer. Irs tax forms 2011 download If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Irs tax forms 2011 download Attach it to the front page of your paper return, not to any attachments. Irs tax forms 2011 download For more information, see Form W-2 in chapter 4. Irs tax forms 2011 download   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs tax forms 2011 download , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Irs tax forms 2011 download Form 1040EZ. Irs tax forms 2011 download   There are no additional schedules to file with Form 1040EZ. Irs tax forms 2011 download Form 1040A. Irs tax forms 2011 download   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Irs tax forms 2011 download Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Irs tax forms 2011 download Do not attach items unless required to do so. Irs tax forms 2011 download Form 1040. Irs tax forms 2011 download   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Irs tax forms 2011 download Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Irs tax forms 2011 download Do not attach items unless required to do so. Irs tax forms 2011 download Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Irs tax forms 2011 download If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Tax Information for Issuers

Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.

Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

Page Last Reviewed or Updated: 22-Apr-2013

The Irs Tax Forms 2011 Download

Irs tax forms 2011 download Publication 15-T - Main Content Table of Contents Introduction Notice to Employers Withholding Income Taxes on the Wages of Nonresident Alien Employees Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment TablesIncome Tax Withholding Advance Payment Methods for the Earned Income Credit (EIC) Whole-Dollar Withholding and Paying Advance EIC (Rounding) Alternative Methods for Figuring WithholdingTerm of continuous employment. Irs tax forms 2011 download Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Introduction This publication contains the new income tax withholding percentage and wage bracket method tables. Irs tax forms 2011 download It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. Irs tax forms 2011 download The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication. Irs tax forms 2011 download Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Irs tax forms 2011 download Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Irs tax forms 2011 download Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide. Irs tax forms 2011 download For the calculation of income tax withholding on pensions, the new withholding tables also apply. Irs tax forms 2011 download These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. Irs tax forms 2011 download The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009. Irs tax forms 2011 download Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications. Irs tax forms 2011 download Notice to Employers Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. Irs tax forms 2011 download A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Irs tax forms 2011 download Employees do not need to fill out a new Form W-4. Irs tax forms 2011 download These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Irs tax forms 2011 download Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay. Irs tax forms 2011 download Note: The 2009 Form W-4 and the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members found on page 58 of Publication 15-A are not being revised. Irs tax forms 2011 download Withholding Income Taxes on the Wages of Nonresident Alien Employees In general, you must withhold federal income taxes on the wages of nonresident alien employees. Irs tax forms 2011 download However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Irs tax forms 2011 download You must add an amount as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each payroll period. Irs tax forms 2011 download You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages paid plus the additional chart amount. Irs tax forms 2011 download For more information, see Notice 2005-76, 2005-46 I. Irs tax forms 2011 download R. Irs tax forms 2011 download B. Irs tax forms 2011 download 947, available at www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/irb/2005-46_IRB/ar10. Irs tax forms 2011 download html. Irs tax forms 2011 download As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. Irs tax forms 2011 download See the chart below for these increased amounts. Irs tax forms 2011 download Nonresident alien students from India and business apprentices from India are not subject to this procedure. Irs tax forms 2011 download The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart. Irs tax forms 2011 download Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only Payroll Period Add Additional   Weekly $138. Irs tax forms 2011 download 00   Biweekly 276. Irs tax forms 2011 download 00   Semimonthly 299. Irs tax forms 2011 download 00   Monthly 598. Irs tax forms 2011 download 00   Quarterly 1,795. Irs tax forms 2011 download 00   Semiannually 3,590. Irs tax forms 2011 download 00   Annually 7,180. Irs tax forms 2011 download 00   Daily or Miscellaneous(each day of the payroll period) 27. Irs tax forms 2011 download 60   The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Irs tax forms 2011 download These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. Irs tax forms 2011 download Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee. Irs tax forms 2011 download This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Irs tax forms 2011 download Note. Irs tax forms 2011 download The following example will deal with the new withholding tables only. Irs tax forms 2011 download For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E). Irs tax forms 2011 download Example. Irs tax forms 2011 download An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Irs tax forms 2011 download The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). Irs tax forms 2011 download The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). Irs tax forms 2011 download The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table. Irs tax forms 2011 download The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Irs tax forms 2011 download The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee. Irs tax forms 2011 download Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. Irs tax forms 2011 download This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009. Irs tax forms 2011 download How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables Income Tax Withholding There are several ways to figure income tax withholding. Irs tax forms 2011 download The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. Irs tax forms 2011 download See section 9 of Publication 15 (Circular E) for more information on Form W-4. Irs tax forms 2011 download Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26. Irs tax forms 2011 download Wage Bracket Method Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. Irs tax forms 2011 download Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. Irs tax forms 2011 download If your employee is claiming more than 10 withholding allowances, see below. Irs tax forms 2011 download If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Irs tax forms 2011 download Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6). Irs tax forms 2011 download Adjusting wage bracket withholding for employees claiming more than 10 withholding allowances. Irs tax forms 2011 download   The wage bracket tables can be used if an employee claims up to 10 allowances. Irs tax forms 2011 download More than 10 allowances may be claimed because of the special withholding allowance, additional allowances for deductions and credits, and the system itself. Irs tax forms 2011 download   Adapt the tables to more than 10 allowances as follows: Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. Irs tax forms 2011 download The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later. Irs tax forms 2011 download Subtract the result from the employee's wages. Irs tax forms 2011 download On this amount, find and withhold the tax in the column for 10 allowances. Irs tax forms 2011 download   This is a voluntary method. Irs tax forms 2011 download If you use the wage bracket tables, you may continue to withhold the amount in the “10” column when your employee has more than 10 allowances, using the method above. Irs tax forms 2011 download You can also use any other method described below. Irs tax forms 2011 download Percentage Method If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. Irs tax forms 2011 download This method works for any number of withholding allowances the employee claims and any amount of wages. Irs tax forms 2011 download Use these steps to figure the income tax to withhold under the percentage method. Irs tax forms 2011 download Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims. Irs tax forms 2011 download Subtract that amount from the employee's wages. Irs tax forms 2011 download Determine the amount to withhold from the appropriate table on page 5 or 6. Irs tax forms 2011 download Table 1. Irs tax forms 2011 download Percentage Method—2009 Amount for One Withholding Allowance Payroll Period One Withholding Allowance Weekly $70. Irs tax forms 2011 download 19 Biweekly 140. Irs tax forms 2011 download 38 Semimonthly 152. Irs tax forms 2011 download 08 Monthly 304. Irs tax forms 2011 download 17 Quarterly 912. Irs tax forms 2011 download 50 Semiannually 1,825. Irs tax forms 2011 download 00 Annually 3,650. Irs tax forms 2011 download 00 Daily or miscellaneous (each day of the payroll period) 14. Irs tax forms 2011 download 04 Example. Irs tax forms 2011 download   An unmarried employee is paid $600 weekly. Irs tax forms 2011 download This employee has in effect a Form W-4 claiming two withholding allowances. Irs tax forms 2011 download Using the percentage method, figure the income tax to withhold as follows: 1. Irs tax forms 2011 download Total wage payment   $600. Irs tax forms 2011 download 00 2. Irs tax forms 2011 download One allowance $70. Irs tax forms 2011 download 19   3. Irs tax forms 2011 download Allowances claimed on Form W-4 2   4. Irs tax forms 2011 download Multiply line 2 by line 3   $140. Irs tax forms 2011 download 38 5 Amount subject to withholding (subtract line 4 from line 1)   $459. Irs tax forms 2011 download 62 6. Irs tax forms 2011 download Tax to be withheld on $459. Irs tax forms 2011 download 62 from Table 1(a)—single person, page 5   $45. Irs tax forms 2011 download 14      To figure the income tax to withhold, you may reduce the last digit of the wages to zero, or figure the wages to the nearest dollar. Irs tax forms 2011 download Annual income tax withholding. Irs tax forms 2011 download   Figure the income tax to withhold on annual wages under the Percentage Method for an annual payroll period. Irs tax forms 2011 download Then prorate the tax back to the payroll period. Irs tax forms 2011 download Example. Irs tax forms 2011 download A married person claims four withholding allowances. Irs tax forms 2011 download She is paid $1,000 a week. Irs tax forms 2011 download Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Irs tax forms 2011 download Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Irs tax forms 2011 download Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812. Irs tax forms 2011 download 50 is withheld. Irs tax forms 2011 download Divide the annual tax by 52. Irs tax forms 2011 download The weekly income tax to withhold is $54. Irs tax forms 2011 download 09. Irs tax forms 2011 download Alternative Methods of Income Tax Withholding Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Irs tax forms 2011 download Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains: Formula tables for percentage method withholding (for automated payroll systems), Wage bracket percentage method tables (for automated payroll systems), and Combined income, social security, and Medicare tax withholding tables. Irs tax forms 2011 download Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment. Irs tax forms 2011 download Advance Payment Methods for the Earned Income Credit (EIC) To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. Irs tax forms 2011 download You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. Irs tax forms 2011 download See the tolerances allowed in the chart in Other methods on page 36. Irs tax forms 2011 download See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC. Irs tax forms 2011 download The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Irs tax forms 2011 download Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4. Irs tax forms 2011 download Wage Bracket Method If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows. Irs tax forms 2011 download Find the employee's gross wages before any deductions using the appropriate table. Irs tax forms 2011 download There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Irs tax forms 2011 download Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid. Irs tax forms 2011 download Percentage Method If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28. Irs tax forms 2011 download Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. Irs tax forms 2011 download There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Irs tax forms 2011 download Find the advance EIC payment shown in the appropriate table for the amount of wages paid. Irs tax forms 2011 download Whole-Dollar Withholding and Paying Advance EIC (Rounding) The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts. Irs tax forms 2011 download When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar. Irs tax forms 2011 download The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. Irs tax forms 2011 download If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar. Irs tax forms 2011 download Tables for Percentage Method of Withholding (For Wages Paid Through December 2009) TABLE 1—WEEKLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $138 $0   Not over $303 $0   Over— But not over— of excess over— Over— But not over— of excess over— $138 —$200   10% —$138 $303 —$470   10% —$303 $200 —$696   $6. Irs tax forms 2011 download 20 plus 15% —$200 $470 —$1,455   $16. Irs tax forms 2011 download 70 plus 15% —$470 $696 —$1,279   $80. Irs tax forms 2011 download 60 plus 25% —$696 $1,455 —$2,272   $164. Irs tax forms 2011 download 45 plus 25% —$1,455 $1,279 —$3,338   $226. Irs tax forms 2011 download 35 plus 28% —$1,279 $2,272 —$4,165   $368. Irs tax forms 2011 download 70 plus 28% —$2,272 $3,338 —$7,212   $802. Irs tax forms 2011 download 87 plus 33% —$3,338 $4,165 —$7,321   $898. Irs tax forms 2011 download 74 plus 33% —$4,165 $7,212 $2,081. Irs tax forms 2011 download 29 plus 35% —$7,212 $7,321 $1,940. Irs tax forms 2011 download 22 plus 35% —$7,321 TABLE 2—BIWEEKLY Payroll Period       (a) SINGLE person (including head of household)—   (b) MARRIED person— If the amount of wages (after subtracting withholdingallowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is:   Not over $276 $0   Not over $606 $0   Over— But not over— of excess over— Over— But not over— of excess over— $276 —$400   10% —$276 $606 —$940   10% —$606 $400 —$1,392   $12. Irs tax forms 2011 download 40 plus 15% —$400 $940 —$2,910   $33. Irs tax forms 2011 download 40 plus 15% —$940 $1,392 —$2,559   $161. Irs tax forms 2011 download 20 plus 25% —$1,392 $2,910 —$4,543   $328. Irs tax forms 2011 download 90 plus 25% —$2,910 $2,559 —$6,677   $452. Irs tax forms 2011 download 95 plus 28% —$2,559 $4,543 —$8,331   $737. Irs tax forms 2011 download 15 plus 28% —$4,543 $6,677 —$14,423   $1,605. Irs tax forms 2011 download 99 plus 33% —$6,677 $8,331 —$14,642   $1,797. Irs tax forms 2011 download 79 plus 33% —$8,331 $14,423 $4,162. Irs tax forms 2011 download 17 plus 35% —$14,423 $14,642 $3,880. Irs tax forms 2011 download 42 plus 35% —$14,642 TABLE 3—SEMIMONTHLY Payroll Period       (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $299 $0   Not over $656 $0   Over— But not over— of excess over— Over— But not over— of excess over— $299 —$433   10% —$299 $656 —$1,019   10% —$656 $433 —$1,508   $13. Irs tax forms 2011 download 40 plus 15% —$433 $1,019 —$3,152   $36. Irs tax forms 2011 download 30 plus 15% —$1,019 $1,508 —$2,772   $174. Irs tax forms 2011 download 65 plus 25% —$1,508 $3,152 —$4,922   $356. Irs tax forms 2011 download 25 plus 25% —$3,152 $2,772 —$7,233   $490. Irs tax forms 2011 download 65 plus 28% —$2,772 $4,922 —$9,025   $798. Irs tax forms 2011 download 75 plus 28% —$4,922 $7,233 —$15,625   $1,739. Irs tax forms 2011 download 73 plus 33% —$7,233 $9,025 —$15,863   $1,947. Irs tax forms 2011 download 59 plus 33% —$9,025 $15,625   $4,509. Irs tax forms 2011 download 09 plus 35% —$15,625 $15,863   $4,204. Irs tax forms 2011 download 13 plus 35% —$15,863 TABLE 4—MONTHLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $598 $0   Not over $1,313 $0   Over— But not over— of excess over— Over— But not over— of excess over— $598 —$867   10% —$598 $1,313 —$2,038   10% —$1,313 $867 —$3,017   $26. Irs tax forms 2011 download 90 plus 15% —$867 $2,038 —$6,304   $72. Irs tax forms 2011 download 50 plus 15% —$2,038 $3,017 —$5,544   $349. Irs tax forms 2011 download 40 plus 25% —$3,017 $6,304 —$9,844   $712. Irs tax forms 2011 download 40 plus 25% —$6,304 $5,544 —$14,467   $981. Irs tax forms 2011 download 15 plus 28% —$5,544 $9,844 —$18,050   $1,597. Irs tax forms 2011 download 40 plus 28% —$9,844 $14,467 —$31,250   $3,479. Irs tax forms 2011 download 59 plus 33% —$14,467 $18,050 —$31,725   $3,895. Irs tax forms 2011 download 08 plus 33% —$18,050 $31,250 $9,017. Irs tax forms 2011 download 98 plus 35% —$31,250 $31,725 $8,407. Irs tax forms 2011 download 83 plus 35% —$31,725 Tables for Percentage Method of Withholding (continued) (For Wages Paid Through December 2009) TABLE 5—QUARTERLY Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholding allowances) is:   The amount of incometax to withhold is: Not over $1,795 $0   Not over $3,938 $0   Over— But not over— of excess over— Over— But not over— of excess over— $1,795 —$2,600   10% —$1,795 $3,938 —$6,113   10% —$3,938 $2,600 —$9,050   $80. Irs tax forms 2011 download 50 plus 15% —$2,600 $6,113 —$18,913   $217. Irs tax forms 2011 download 50 plus 15% —$6,113 $9,050 —$16,633   $1,048. Irs tax forms 2011 download 00 plus 25% —$9,050 $18,913 —$29,533   $2,137. Irs tax forms 2011 download 50 plus 25% —$18,913 $16,633 —$43,400   $2,943. Irs tax forms 2011 download 75 plus 28% —$16,633 $29,533 —$54,150   $4,792. Irs tax forms 2011 download 50 plus 28% —$29,533 $43,400 —$93,750   $10,438. Irs tax forms 2011 download 51 plus 33% —$43,400 $54,150 —$95,175   $11,685. Irs tax forms 2011 download 26 plus 33% —$54,150 $93,750 $27,054. Irs tax forms 2011 download 01 plus 35% —$93,750 $95,175 $25,223. Irs tax forms 2011 download 51 plus 35% —$95,175 TABLE 6—SEMIANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $3,590 $0   Not over $7,875 $0   Over— But not over— of excess over— Over— But not over— of excess over— $3,590 —$5,200   10% —$3,590 $7,875 —$12,225   10% —$7,875 $5,200 —$18,100   $161. Irs tax forms 2011 download 00 plus 15% —$5,200 $12,225 —$37,825   $435. Irs tax forms 2011 download 00 plus 15% —$12,225 $18,100 —$33,265   $2,096. Irs tax forms 2011 download 00 plus 25% —$18,100 $37,825 —$59,065   $4,275. Irs tax forms 2011 download 00 plus 25% —$37,825 $33,265 —$86,800   $5,887. Irs tax forms 2011 download 25 plus 28% —$33,265 $59,065 —$108,300   $9,585. Irs tax forms 2011 download 00 plus 28% —$59,065 $86,800 —$187,500   $20,877. Irs tax forms 2011 download 05 plus 33% —$86,800 $108,300 —$190,350   $23,370. Irs tax forms 2011 download 80 plus 33% —$108,300 $187,500 $54,108. Irs tax forms 2011 download 05 plus 35% —$187,500 $190,350 $50,447. Irs tax forms 2011 download 30 plus 35% —$190,350 TABLE 7—ANNUAL Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) is: The amount of income taxto withhold is: If the amount of wages (after subtracting withholdingallowances) is: The amount of incometax to withhold is: Not over $7,180 $0   Not over $15,750 $0   Over— But not over— of excess over— Over— But not over— of excess over— $7,180 —$10,400   10% —$7,180 $15,750 —$24,450   10% —$15,750 $10,400 —$36,200   $322. Irs tax forms 2011 download 00 plus 15% —$10,400 $24,450 —$75,650   $870. Irs tax forms 2011 download 00 plus 15% —$24,450 $36,200 —$66,530   $4,192. Irs tax forms 2011 download 00 plus 25% —$36,200 $75,650 —$118,130   $8,550. Irs tax forms 2011 download 00 plus 25% —$75,650 $66,530 —$173,600   $11,774. Irs tax forms 2011 download 50 plus 28% —$66,530 $118,130 —$216,600   $19,170. Irs tax forms 2011 download 00 plus 28% —$118,130 $173,600 —$375,000   $41,754. Irs tax forms 2011 download 10 plus 33% —$173,600 $216,600 —$380,700   $46,741. Irs tax forms 2011 download 60 plus 33% —$216,600 $375,000 $108,216. Irs tax forms 2011 download 10 plus 35% —$375,000 $380,700 $100,894. Irs tax forms 2011 download 60 plus 35% —$380,700 TABLE 8—DAILY or MISCELLANEOUS Payroll Period   (a) SINGLE person (including head of household)— (b) MARRIED person— If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of income taxto withhold per day is: If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: The amount of incometax to withhold per day is: Not over $27. Irs tax forms 2011 download 60 $0   Not over $60. Irs tax forms 2011 download 60 $0   Over— But not over— of excess over— Over— But not over— of excess over— $27. Irs tax forms 2011 download 60 —$40. Irs tax forms 2011 download 00   10% —$27. Irs tax forms 2011 download 60 $60. Irs tax forms 2011 download 60 —$94. Irs tax forms 2011 download 00   10% —$60. Irs tax forms 2011 download 60 $40. Irs tax forms 2011 download 00 —$139. Irs tax forms 2011 download 20   $1. Irs tax forms 2011 download 24 plus 15% —$40. Irs tax forms 2011 download 00 $94. Irs tax forms 2011 download 00 —$291. Irs tax forms 2011 download 00   $3. Irs tax forms 2011 download 34 plus 15% —$94. Irs tax forms 2011 download 00 $139. Irs tax forms 2011 download 20 —$255. Irs tax forms 2011 download 90   $16. Irs tax forms 2011 download 12 plus 25% —$139. Irs tax forms 2011 download 20 $291. Irs tax forms 2011 download 00 —$454. Irs tax forms 2011 download 30   $32. Irs tax forms 2011 download 89 plus 25% —$291. Irs tax forms 2011 download 00 $255. Irs tax forms 2011 download 90 —$667. Irs tax forms 2011 download 70   $45. Irs tax forms 2011 download 30 plus 28% —$255. Irs tax forms 2011 download 90 $454. Irs tax forms 2011 download 30 —$833. Irs tax forms 2011 download 10   $73. Irs tax forms 2011 download 72 plus 28% —$454. Irs tax forms 2011 download 30 $667. Irs tax forms 2011 download 70 —$1,442. Irs tax forms 2011 download 30   $160. Irs tax forms 2011 download 60 plus 33% —$667. Irs tax forms 2011 download 70 $833. Irs tax forms 2011 download 10 —$1,464. Irs tax forms 2011 download 20   $179. Irs tax forms 2011 download 78 plus 33% —$833. Irs tax forms 2011 download 10 $1,442. Irs tax forms 2011 download 30 $416. Irs tax forms 2011 download 22 plus 35% —$1,442. Irs tax forms 2011 download 30 $1,464. Irs tax forms 2011 download 20 $388. Irs tax forms 2011 download 04 plus 35% —$1,464. Irs tax forms 2011 download 20 SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 145 150 1 0 0 0 0 0 0 0 0 0 0 150 155 1 0 0 0 0 0 0 0 0 0 0 155 160 2 0 0 0 0 0 0 0 0 0 0 160 165 2 0 0 0 0 0 0 0 0 0 0 165 170 3 0 0 0 0 0 0 0 0 0 0 170 175 3 0 0 0 0 0 0 0 0 0 0 175 180 4 0 0 0 0 0 0 0 0 0 0 180 185 4 0 0 0 0 0 0 0 0 0 0 185 190 5 0 0 0 0 0 0 0 0 0 0 190 195 5 0 0 0 0 0 0 0 0 0 0 195 200 6 0 0 0 0 0 0 0 0 0 0 200 210 7 0 0 0 0 0 0 0 0 0 0 210 220 8 1 0 0 0 0 0 0 0 0 0 220 230 10 2 0 0 0 0 0 0 0 0 0 230 240 11 3 0 0 0 0 0 0 0 0 0 240 250 13 4 0 0 0 0 0 0 0 0 0 250 260 14 5 0 0 0 0 0 0 0 0 0 260 270 16 6 0 0 0 0 0 0 0 0 0 270 280 17 7 0 0 0 0 0 0 0 0 0 280 290 19 8 1 0 0 0 0 0 0 0 0 290 300 20 10 2 0 0 0 0 0 0 0 0 300 310 22 11 3 0 0 0 0 0 0 0 0 310 320 23 13 4 0 0 0 0 0 0 0 0 320 330 25 14 5 0 0 0 0 0 0 0 0 330 340 26 16 6 0 0 0 0 0 0 0 0 340 350 28 17 7 0 0 0 0 0 0 0 0 350 360 29 19 8 1 0 0 0 0 0 0 0 360 370 31 20 10 2 0 0 0 0 0 0 0 370 380 32 22 11 3 0 0 0 0 0 0 0 380 390 34 23 13 4 0 0 0 0 0 0 0 390 400 35 25 14 5 0 0 0 0 0 0 0 400 410 37 26 16 6 0 0 0 0 0 0 0 410 420 38 28 17 7 0 0 0 0 0 0 0 420 430 40 29 19 8 1 0 0 0 0 0 0 430 440 41 31 20 10 2 0 0 0 0 0 0 440 450 43 32 22 11 3 0 0 0 0 0 0 450 460 44 34 23 13 4 0 0 0 0 0 0 460 470 46 35 25 14 5 0 0 0 0 0 0 470 480 47 37 26 16 6 0 0 0 0 0 0 480 490 49 38 28 17 7 0 0 0 0 0 0 490 500 50 40 29 19 8 1 0 0 0 0 0 500 510 52 41 31 20 10 2 0 0 0 0 0 510 520 53 43 32 22 11 3 0 0 0 0 0 520 530 55 44 34 23 13 4 0 0 0 0 0 530 540 56 46 35 25 14 5 0 0 0 0 0 540 550 58 47 37 26 16 6 0 0 0 0 0 550 560 59 49 38 28 17 7 0 0 0 0 0 560 570 61 50 40 29 19 8 1 0 0 0 0 570 580 62 52 41 31 20 10 2 0 0 0 0 580 590 64 53 43 32 22 11 3 0 0 0 0 590 600 65 55 44 34 23 13 4 0 0 0 0 600 610 67 56 46 35 25 14 5 0 0 0 0 610 620 68 58 47 37 26 16 6 0 0 0 0 620 630 70 59 49 38 28 17 7 0 0 0 0 630 640 71 61 50 40 29 19 8 1 0 0 0 640 650 73 62 52 41 31 20 10 2 0 0 0 650 660 74 64 53 43 32 22 11 3 0 0 0 660 670 76 65 55 44 34 23 13 4 0 0 0 670 680 77 67 56 46 35 25 14 5 0 0 0 680 690 79 68 58 47 37 26 16 6 0 0 0 690 700 80 70 59 49 38 28 17 7 0 0 0 700 710 83 71 61 50 40 29 19 8 1 0 0 710 720 85 73 62 52 41 31 20 10 2 0 0 720 730 88 74 64 53 43 32 22 11 3 0 0 730 740 90 76 65 55 44 34 23 13 4 0 0 740 750 93 77 67 56 46 35 25 14 5 0 0 750 760 95 79 68 58 47 37 26 16 6 0 0 760 770 98 80 70 59 49 38 28 17 7 0 0 770 780 100 83 71 61 50 40 29 19 8 1 0 $780 $790 $103 $85 $73 $62 $52 $41 $31 $20 $10 $2 $0 790 800 105 88 74 64 53 43 32 22 11 3 0 800 810 108 90 76 65 55 44 34 23 13 4 0 810 820 110 93 77 67 56 46 35 25 14 5 0 820 830 113 95 79 68 58 47 37 26 16 6 0 830 840 115 98 80 70 59 49 38 28 17 7 0 840 850 118 100 83 71 61 50 40 29 19 8 1 850 860 120 103 85 73 62 52 41 31 20 10 2 860 870 123 105 88 74 64 53 43 32 22 11 3 870 880 125 108 90 76 65 55 44 34 23 13 4 880 890 128 110 93 77 67 56 46 35 25 14 5 890 900 130 113 95 79 68 58 47 37 26 16 6 900 910 133 115 98 80 70 59 49 38 28 17 7 910 920 135 118 100 83 71 61 50 40 29 19 8 920 930 138 120 103 85 73 62 52 41 31 20 10 930 940 140 123 105 88 74 64 53 43 32 22 11 940 950 143 125 108 90 76 65 55 44 34 23 13 950 960 145 128 110 93 77 67 56 46 35 25 14 960 970 148 130 113 95 79 68 58 47 37 26 16 970 980 150 133 115 98 80 70 59 49 38 28 17 980 990 153 135 118 100 83 71 61 50 40 29 19 990 1,000 155 138 120 103 85 73 62 52 41 31 20 1,000 1,010 158 140 123 105 88 74 64 53 43 32 22 1,010 1,020 160 143 125 108 90 76 65 55 44 34 23 1,020 1,030 163 145 128 110 93 77 67 56 46 35 25 1,030 1,040 165 148 130 113 95 79 68 58 47 37 26 1,040 1,050 168 150 133 115 98 80 70 59 49 38 28 1,050 1,060 170 153 135 118 100 83 71 61 50 40 29 1,060 1,070 173 155 138 120 103 85 73 62 52 41 31 1,070 1,080 175 158 140 123 105 88 74 64 53 43 32 1,080 1,090 178 160 143 125 108 90 76 65 55 44 34 1,090 1,100 180 163 145 128 110 93 77 67 56 46 35 1,100 1,110 183 165 148 130 113 95 79 68 58 47 37 1,110 1,120 185 168 150 133 115 98 80 70 59 49 38 1,120 1,130 188 170 153 135 118 100 83 71 61 50 40 1,130 1,140 190 173 155 138 120 103 85 73 62 52 41 1,140 1,150 193 175 158 140 123 105 88 74 64 53 43 1,150 1,160 195 178 160 143 125 108 90 76 65 55 44 1,160 1,170 198 180 163 145 128 110 93 77 67 56 46 1,170 1,180 200 183 165 148 130 113 95 79 68 58 47 1,180 1,190 203 185 168 150 133 115 98 80 70 59 49 1,190 1,200 205 188 170 153 135 118 100 82 71 61 50 1,200 1,210 208 190 173 155 138 120 103 85 73 62 52 1,210 1,220 210 193 175 158 140 123 105 87 74 64 53 1,220 1,230 213 195 178 160 143 125 108 90 76 65 55 1,230 1,240 215 198 180 163 145 128 110 92 77 67 56 1,240 1,250 218 200 183 165 148 130 113 95 79 68 58                           $1,250 and over Use Table 1(a) for a SINGLE person on page 5. Irs tax forms 2011 download Also see the instructions on page 3. Irs tax forms 2011 download                           MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $310 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 310 320 1 0 0 0 0 0 0 0 0 0 0 320 330 2 0 0 0 0 0 0 0 0 0 0 330 340 3 0 0 0 0 0 0 0 0 0 0 340 350 4 0 0 0 0 0 0 0 0 0 0 350 360 5 0 0 0 0 0 0 0 0 0 0 360 370 6 0 0 0 0 0 0 0 0 0 0 370 380 7 0 0 0 0 0 0 0 0 0 0 380 390 8 1 0 0 0 0 0 0 0 0 0 390 400 9 2 0 0 0 0 0 0 0 0 0 400 410 10 3 0 0 0 0 0 0 0 0 0 410 420 11 4 0 0 0 0 0 0 0 0 0 420 430 12 5 0 0 0 0 0 0 0 0 0 430 440 13 6 0 0 0 0 0 0 0 0 0 440 450 14 7 0 0 0 0 0 0 0 0 0 450 460 15 8 1 0 0 0 0 0 0 0 0 460 470 16 9 2 0 0 0 0 0 0 0 0 470 480 17 10 3 0 0 0 0 0 0 0 0 480 490 19 11 4 0 0 0 0 0 0 0 0 490 500 20 12 5 0 0 0 0 0 0 0 0 500 510 22 13 6 0 0 0 0 0 0 0 0 510 520 23 14 7 0 0 0 0 0 0 0 0 520 530 25 15 8 1 0 0 0 0 0 0 0 530 540 26 16 9 2 0 0 0 0 0 0 0 540 550 28 17 10 3 0 0 0 0 0 0 0 550 560 29 19 11 4 0 0 0 0 0 0 0 560 570 31 20 12 5 0 0 0 0 0 0 0 570 580 32 22 13 6 0 0 0 0 0 0 0 580 590 34 23 14 7 0 0 0 0 0 0 0 590 600 35 25 15 8 1 0 0 0 0 0 0 600 610 37 26 16 9 2 0 0 0 0 0 0 610 620 38 28 17 10 3 0 0 0 0 0 0 620 630 40 29 19 11 4 0 0 0 0 0 0 630 640 41 31 20 12 5 0 0 0 0 0 0 640 650 43 32 22 13 6 0 0 0 0 0 0 650 660 44 34 23 14 7 0 0 0 0 0 0 660 670 46 35 25 15 8 1 0 0 0 0 0 670 680 47 37 26 16 9 2 0 0 0 0 0 680 690 49 38 28 17 10 3 0 0 0 0 0 690 700 50 40 29 19 11 4 0 0 0 0 0 700 710 52 41 31 20 12 5 0 0 0 0 0 710 720 53 43 32 22 13 6 0 0 0 0 0 720 730 55 44 34 23 14 7 0 0 0 0 0 730 740 56 46 35 25 15 8 1 0 0 0 0 740 750 58 47 37 26 16 9 2 0 0 0 0 750 760 59 49 38 28 17 10 3 0 0 0 0 760 770 61 50 40 29 19 11 4 0 0 0 0 770 780 62 52 41 31 20 12 5 0 0 0 0 780 790 64 53 43 32 22 13 6 0 0 0 0 790 800 65 55 44 34 23 14 7 0 0 0 0 800 810 67 56 46 35 25 15 8 1 0 0 0 810 820 68 58 47 37 26 16 9 2 0 0 0 820 830 70 59 49 38 28 17 10 3 0 0 0 830 840 71 61 50 40 29 19 11 4 0 0 0 840 850 73 62 52 41 31 20 12 5 0 0 0 850 860 74 64 53 43 32 22 13 6 0 0 0 860 870 76 65 55 44 34 23 14 7 0 0 0 870 880 77 67 56 46 35 25 15 8 1 0 0 880 890 79 68 58 47 37 26 16 9 2 0 0 890 900 80 70 59 49 38 28 17 10 3 0 0 900 910 82 71 61 50 40 29 19 11 4 0 0 910 920 83 73 62 52 41 31 20 12 5 0 0 920 930 85 74 64 53 43 32 22 13 6 0 0 930 940 86 76 65 55 44 34 23 14 7 0 0 940 950 88 77 67 56 46 35 25 15 8 1 0 950 960 89 79 68 58 47 37 26 16 9 2 0 960 970 91 80 70 59 49 38 28 17 10 3 0 970 980 92 82 71 61 50 40 29 19 11 4 0 980 990 94 83 73 62 52 41 31 20 12 5 0 990 1,000 95 85 74 64 53 43 32 22 13 6 0 $1,000 $1,010 $97 $86 $76 $65 $55 $44 $34 $23 $14 $7 $0 1,010 1,020 98 88 77 67 56 46 35 25 15 8 1 1,020 1,030 100 89 79 68 58 47 37 26 16 9 2 1,030 1,040 101 91 80 70 59 49 38 28 17 10 3 1,040 1,050 103 92 82 71 61 50 40 29 19 11 4 1,050 1,060 104 94 83 73 62 52 41 31 20 12 5 1,060 1,070 106 95 85 74 64 53 43 32 22 13 6 1,070 1,080 107 97 86 76 65 55 44 34 23 14 7 1,080 1,090 109 98 88 77 67 56 46 35 25 15 8 1,090 1,100 110 100 89 79 68 58 47 37 26 16 9 1,100 1,110 112 101 91 80 70 59 49 38 28 17 10 1,110 1,120 113 103 92 82 71 61 50 40 29 19 11 1,120 1,130 115 104 94 83 73 62 52 41 31 20 12 1,130 1,140 116 106 95 85 74 64 53 43 32 22 13 1,140 1,150 118 107 97 86 76 65 55 44 34 23 14 1,150 1,160 119 109 98 88 77 67 56 46 35 25 15 1,160 1,170 121 110 100 89 79 68 58 47 37 26 16 1,170 1,180 122 112 101 91 80 70 59 49 38 28 17 1,180 1,190 124 113 103 92 82 71 61 50 40 29 19 1,190 1,200 125 115 104 94 83 73 62 52 41 31 20 1,200 1,210 127 116 106 95 85 74 64 53 43 32 22 1,210 1,220 128 118 107 97 86 76 65 55 44 34 23 1,220 1,230 130 119 109 98 88 77 67 56 46 35 25 1,230 1,240 131 121 110 100 89 79 68 58 47 37 26 1,240 1,250 133 122 112 101 91 80 70 59 49 38 28 1,250 1,260 134 124 113 103 92 82 71 61 50 40 29 1,260 1,270 136 125 115 104 94 83 73 62 52 41 31 1,270 1,280 137 127 116 106 95 85 74 64 53 43 32 1,280 1,290 139 128 118 107 97 86 76 65 55 44 34 1,290 1,300 140 130 119 109 98 88 77 67 56 46 35 1,300 1,310 142 131 121 110 100 89 79 68 58 47 37 1,310 1,320 143 133 122 112 101 91 80 70 59 49 38 1,320 1,330 145 134 124 113 103 92 82 71 61 50 40 1,330 1,340 146 136 125 115 104 94 83 73 62 52 41 1,340 1,350 148 137 127 116 106 95 85 74 64 53 43 1,350 1,360 149 139 128 118 107 97 86 76 65 55 44 1,360 1,370 151 140 130 119 109 98 88 77 67 56 46 1,370 1,380 152 142 131 121 110 100 89 79 68 58 47 1,380 1,390 154 143 133 122 112 101 91 80 70 59 49 1,390 1,400 155 145 134 124 113 103 92 82 71 61 50                           $1,400 and over Use Table 1(b) for a MARRIED person on page 5. Irs tax forms 2011 download Also see the instructions on page 3. Irs tax forms 2011 download                           SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $280 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 280 290 1 0 0 0 0 0 0 0 0 0 0 290 300 2 0 0 0 0 0 0 0 0 0 0 300 310 3 0 0 0 0 0 0 0 0 0 0 310 320 4 0 0 0 0 0 0 0 0 0 0 320 330 5 0 0 0 0 0 0 0 0 0 0 330 340 6 0 0 0 0 0 0 0 0 0 0 340 350 7 0 0 0 0 0 0 0 0 0 0 350 360 8 0 0 0 0 0 0 0 0 0 0 360 370 9 0 0 0 0 0 0 0 0 0 0 370 380 10 0 0 0 0 0 0 0 0 0 0 380 390 11 0 0 0 0 0 0 0 0 0 0 390 400 12 0 0 0 0 0 0 0 0 0 0 400 410 13 0 0 0 0 0 0 0 0 0 0 410 420 15 0 0 0 0 0 0 0 0 0 0 420 430 16 1 0 0 0 0 0 0 0 0 0 430 440 18 2 0 0 0 0 0 0 0 0 0 440 450 19 3 0 0 0 0 0 0 0 0 0 450 460 21 4 0 0 0 0 0 0 0 0 0 460 470 22 5 0 0 0 0 0 0 0 0 0 470 480 24 6 0 0 0 0 0 0 0 0 0 480 490 25 7 0 0 0 0 0 0 0 0 0 490 500 27 8 0 0 0 0 0 0 0 0 0 500 520 29 9 0 0 0 0 0 0 0 0 0 520 540 32 11 0 0 0 0 0 0 0 0 0 540 560 35 14 0 0 0 0 0 0 0 0 0 560 580 38 17 1 0 0 0 0 0 0 0 0 580 600 41 20 3 0 0 0 0 0 0 0 0 600 620 44 23 5 0 0 0 0 0 0 0 0 620 640 47 26 7 0 0 0 0 0 0 0 0 640 660 50 29 9 0 0 0 0 0 0 0 0 660 680 53 32 11 0 0 0 0 0 0 0 0 680 700 56 35 14 0 0 0 0 0 0 0 0 700 720 59 38 17 1 0 0 0 0 0 0 0 720 740 62 41 20 3 0 0 0 0 0 0 0 740 760 65 44 23 5 0 0 0 0 0 0 0 760 780 68 47 26 7 0 0 0 0 0 0 0 780 800 71 50 29 9 0 0 0 0 0 0 0 800 820 74 53 32 11 0 0 0 0 0 0 0 820 840 77 56 35 14 0 0 0 0 0 0 0 840 860 80 59 38 17 1 0 0 0 0 0 0 860 880 83 62 41 20 3 0 0 0 0 0 0 880 900 86 65 44 23 5 0 0 0 0 0 0 900 920 89 68 47 26 7 0 0 0 0 0 0 920 940 92 71 50 29 9 0 0 0 0 0 0 940 960 95 74 53 32 11 0 0 0 0 0 0 960 980 98 77 56 35 14 0 0 0 0 0 0 980 1,000 101 80 59 38 17 1 0 0 0 0 0 1,000 1,020 104 83 62 41 20 3 0 0 0 0 0 1,020 1,040 107 86 65 44 23 5 0 0 0 0 0 1,040 1,060 110 89 68 47 26 7 0 0 0 0 0 1,060 1,080 113 92 71 50 29 9 0 0 0 0 0 1,080 1,100 116 95 74 53 32 11 0 0 0 0 0 1,100 1,120 119 98 77 56 35 14 0 0 0 0 0 1,120 1,140 122 101 80 59 38 17 1 0 0 0 0 1,140 1,160 125 104 83 62 41 20 3 0 0 0 0 1,160 1,180 128 107 86 65 44 23 5 0 0 0 0 1,180 1,200 131 110 89 68 47 26 7 0 0 0 0 1,200 1,220 134 113 92 71 50 29 9 0 0 0 0 1,220 1,240 137 116 95 74 53 32 11 0 0 0 0 1,240 1,260 140 119 98 77 56 35 14 0 0 0 0 1,260 1,280 143 122 101 80 59 38 17 1 0 0 0 1,280 1,300 146 125 104 83 62 41 20 3 0 0 0 1,300 1,320 149 128 107 86 65 44 23 5 0 0 0 1,320 1,340 152 131 110 89 68 47 26 7 0 0 0 1,340 1,360 155 134 113 92 71 50 29 9 0 0 0 1,360 1,380 158 137 116 95 74 53 32 11 0 0 0 1,380 1,400 161 140 119 98 77 56 35 13 0 0 0 1,400 1,420 166 143 122 101 80 59 38 16 1 0 0 1,420 1,440 171 146 125 104 83 62 41 19 3 0 0 $1,440 $1,460 $176 $149 $128 $107 $86 $65 $44 $22 $5 $0 $0 1,460 1,480 181 152 131 110 89 68 47 25 7 0 0 1,480 1,500 186 155 134 113 92 71 50 28 9 0 0 1,500 1,520 191 158 137 116 95 74 53 31 11 0 0 1,520 1,540 196 161 140 119 98 77 56 34 13 0 0 1,540 1,560 201 166 143 122 101 80 59 37 16 1 0 1,560 1,580 206 171 146 125 104 83 62 40 19 3 0 1,580 1,600 211 176 149 128 107 86 65 43 22 5 0 1,600 1,620 216 181 152 131 110 89 68 46 25 7 0 1,620 1,640 221 186 155 134 113 92 71 49 28 9 0 1,640 1,660 226 191 158 137 116 95 74 52 31 11 0 1,660 1,680 231 196 161 140 119 98 77 55 34 13 0 1,680 1,700 236 201 165 143 122 101 80 58 37 16 1 1,700 1,720 241 206 170 146 125 104 83 61 40 19 3 1,720 1,740 246 211 175 149 128 107 86 64 43 22 5 1,740 1,760 251 216 180 152 131 110 89 67 46 25 7 1,760 1,780 256 221 185 155 134 113 92 70 49 28 9 1,780 1,800 261 226 190 158 137 116 95 73 52 31 11 1,800 1,820 266 231 195 161 140 119 98 76 55 34 13 1,820 1,840 271 236 200 165 143 122 101 79 58 37 16 1,840 1,860 276 241 205 170 146 125 104 82 61 40 19 1,860 1,880 281 246 210 175 149 128 107 85 64 43 22 1,880 1,900 286 251 215 180 152 131 110 88 67 46 25 1,900 1,920 291 256 220 185 155 134 113 91 70 49 28 1,920 1,940 296 261 225 190 158 137 116 94 73 52 31 1,940 1,960 301 266 230 195 161 140 119 97 76 55 34 1,960 1,980 306 271 235 200 165 143 122 100 79 58 37 1,980 2,000 311 276 240 205 170 146 125 103 82 61 40 2,000 2,020 316 281 245 210 175 149 128 106 85 64 43 2,020 2,040 321 286 250 215 180 152 131 109 88 67 46 2,040 2,060 326 291 255 220 185 155 134 112 91 70 49 2,060 2,080 331 296 260 225 190 158 137 115 94 73 52 2,080 2,100 336 301 265 230 195 161 140 118 97 76 55                           $2,100 and over Use Table 2(a) for a SINGLE person on page 5. Irs tax forms 2011 download Also see the instructions on page 3. Irs tax forms 2011 download                           MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $620 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 620 640 2 0 0 0 0 0 0 0 0 0 0 640 660 4 0 0 0 0 0 0 0 0 0 0 660 680 6 0 0 0 0 0 0 0 0 0 0 680 700 8 0 0 0 0 0 0 0 0 0 0 700 720 10 0 0 0 0 0 0 0 0 0 0 720 740 12 0 0 0 0 0 0 0 0 0 0 740 760 14 0 0 0 0 0 0 0 0 0 0 760 780 16 2 0 0 0 0 0 0 0 0 0 780 800 18 4 0 0 0 0 0 0 0 0 0 800 820 20 6 0 0 0 0 0 0 0 0 0 820 840 22 8 0 0 0 0 0 0 0 0 0 840 860 24 10 0 0 0 0 0 0 0 0 0 860 880 26 12 0 0 0 0 0 0 0 0 0 880 900 28 14 0 0 0 0 0 0 0 0 0 900 920 30 16 2 0 0 0 0 0 0 0 0 920 940 32 18 4 0 0 0 0 0 0 0 0 940 960 35 20 6 0 0 0 0 0 0 0 0 960 980 38 22 8 0 0 0 0 0 0 0 0 980 1,000 41 24 10 0 0 0 0 0 0 0 0 1,000 1,020 44 26 12 0 0 0 0 0 0 0 0 1,020 1,040 47 28 14 0 0 0 0 0 0 0 0 1,040 1,060 50 30 16 2 0 0 0 0 0 0 0 1,060 1,080 53 32 18 4 0 0 0 0 0 0 0 1,080 1,100 56 35 20 6 0 0 0 0 0 0 0 1,100 1,120 59 38 22 8 0 0 0 0 0 0 0 1,120 1,140 62 41 24 10 0 0 0 0 0 0 0 1,140 1,160 65 44 26 12 0 0 0 0 0 0 0 1,160 1,180 68 47 28 14 0 0 0 0 0 0 0 1,180 1,200 71 50 30 16 2 0 0 0 0 0 0 1,200 1,220 74 53 32 18 4 0 0 0 0 0 0 1,220 1,240 77 56 35 20 6 0 0 0 0 0 0 1,240 1,260 80 59 38 22 8 0 0 0 0 0 0 1,260 1,280 83 62 41 24 10 0 0 0 0 0 0 1,280 1,300 86 65 44 26 12 0 0 0 0 0 0 1,300 1,320 89 68 47 28 14 0 0 0 0 0 0 1,320 1,340 92 71 50 30 16 2 0 0 0 0 0 1,340 1,360 95 74 53 32 18 4 0 0 0 0 0 1,360 1,380 98 77 56 35 20 6 0 0 0 0 0 1,380 1,400 101 80 59 38 22 8 0 0 0 0 0 1,400 1,420 104 83 62 41 24 10 0 0 0 0 0 1,420 1,440 107 86 65 44 26 12 0 0 0 0 0 1,440 1,460 110 89 68 47 28 14 0 0 0 0 0 1,460 1,480 113 92 71 50 30 16 2 0 0 0 0 1,480 1,500 116 95 74 53 32 18 4 0 0 0 0 1,500 1,520 119 98 77 56 35 20 6 0 0 0 0 1,520 1,540 122 101 80 59 38 22 8 0 0 0 0 1,540 1,560 125 104 83 62 41 24 10 0 0 0 0 1,560 1,580 128 107 86 65 44 26 12 0 0 0 0 1,580 1,600 131 110 89 68 47 28 14 0 0 0 0 1,600 1,620 134 113 92 71 50 30 16 2 0 0 0 1,620 1,640 137 116 95 74 53 32 18 4 0 0 0 1,640 1,660 140 119 98 77 56 35 20 6 0 0 0 1,660 1,680 143 122 101 80 59 38 22 8 0 0 0 1,680 1,700 146 125 104 83 62 41 24 10 0 0 0 1,700 1,720 149 128 107 86 65 44 26 12 0 0 0 1,720 1,740 152 131 110 89 68 47 28 14 0 0 0 1,740 1,760 155 134 113 92 71 50 30 16 2 0 0 1,760 1,780 158 137 116 95 74 53 32 18 4 0 0 1,780 1,800 161 140 119 98 77 56 35 20 6 0 0 1,800 1,820 164 143 122 101 80 59 38 22 8 0 0 1,820 1,840 167 146 125 104 83 62 41 24 10 0 0 1,840 1,860 170 149 128 107 86 65 44 26 12 0 0 1,860 1,880 173 152 131 110 89 68 47 28 14 0 0 1,880 1,900 176 155 134 113 92 71 50 30 16 2 0 1,900 1,920 179 158 137 116 95 74 53 32 18 4 0 1,920 1,940 182 161 140 119 98 77 56 35 20 6 0 1,940 1,960 185 164 143 122 101 80 59 38 22 8 0 1,960 1,980 188 167 146 125 104 83 62 41 24 10 0 1,980 2,000 191 170 149 128 107 86 65 44 26 12 0 $2,000 $2,020 $194 $173 $152 $131 $110 $89 $68 $47 $28 $14 $0 2,020 2,040 197 176 155 134 113 92 71 50 30 16 2 2,040 2,060 200 179 158 137 116 95 74 53 32 18 4 2,060 2,080 203 182 161 140 119 98 77 56 34 20 6 2,080 2,100 206 185 164 143 122 101 80 59 37 22 8 2,100 2,120 209 188 167 146 125 104 83 62 40 24 10 2,120 2,140 212 191 170 149 128 107 86 65 43 26 12 2,140 2,160 215 194 173 152 131 110 89 68 46 28 14 2,160 2,180 218 197 176 155 134 113 92 71 49 30 16 2,180 2,200 221 200 179 158 137 116 95 74 52 32 18 2,200 2,220 224 203 182 161 140 119 98 77 55 34 20 2,220 2,240 227 206 185 164 143 122 101 80 58 37 22 2,240 2,260 230 209 188 167 146 125 104 83 61 40 24 2,260 2,280 233 212 191 170 149 128 107 86 64 43 26 2,280 2,300 236 215 194 173 152 131 110 89 67 46 28 2,300 2,320 239 218 197 176 155 134 113 92 70 49 30 2,320 2,340 242 221 200 179 158 137 116 95 73 52 32 2,340 2,360 245 224 203 182 161 140 119 98 76 55 34 2,360 2,380 248 227 206 185 164 143 122 101 79 58 37 2,380 2,400 251 230 209 188 167 146 125 104 82 61 40 2,400 2,420 254 233 212 191 170 149 128 107 85 64 43 2,420 2,440 257 236 215 194 173 152 131 110 88 67 46 2,440 2,460 260 239 218 197 176 155 134 113 91 70 49 2,460 2,480 263 242 221 200 179 158 137 116 94 73 52 2,480 2,500 266 245 224 203 182 161 140 119 97 76 55 2,500 2,520 269 248 227 206 185 164 143 122 100 79 58 2,520 2,540 272 251 230 209 188 167 146 125 103 82 61 2,540 2,560 275 254 233 212 191 170 149 128 106 85 64 2,560 2,580 278 257 236 215 194 173 152 131 109 88 67 2,580 2,600 281 260 239 218 197 176 155 134 112 91 70 2,600 2,620 284 263 242 221 200 179 158 137 115 94 73 2,620 2,640 287 266 245 224 203 182 161 140 118 97 76 2,640 2,660 290 269 248 227 206 185 164 143 121 100 79 2,660 2,680 293 272 251 230 209 188 167 146 124 103 82 2,680 2,700 296 275 254 233 212 191 170 149 127 106 85                           $2,700 and over Use Table 2(b) for a MARRIED person on page 5. Irs tax forms 2011 download Also see the instructions on page 3. Irs tax forms 2011 download                           SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 310 1 0 0 0 0 0 0 0 0 0 0 310 320 2 0 0 0 0 0 0 0 0 0 0 320 330 3 0 0 0 0 0 0 0 0 0 0 330 340 4 0 0 0 0 0 0 0 0 0 0 340 350 5 0 0 0 0 0 0 0 0 0 0 350 360 6 0 0 0 0 0 0 0 0 0 0 360 370 7 0 0 0 0 0 0 0 0 0 0 370 380 8 0 0 0 0 0 0 0 0 0 0 380 390 9 0 0 0 0 0 0 0 0 0 0 390 400 10 0 0 0 0 0 0 0 0 0 0 400 410 11 0 0 0 0 0 0 0 0 0 0 410 420 12 0 0 0 0 0 0 0 0 0 0 420 430 13 0 0 0 0 0 0 0 0 0 0 430 440 14 0 0 0 0 0 0 0 0 0 0 440 450 15 0 0 0 0 0 0 0 0 0 0 450 460 17 0 0 0 0 0 0 0 0 0 0 460 470 18 1 0 0 0 0 0 0 0 0 0 470 480 20 2 0 0 0 0 0 0 0 0 0 480 490 21 3 0 0 0 0 0 0 0 0 0 490 500 23 4 0 0 0 0 0 0 0 0 0 500 520 25 6 0 0 0 0 0 0 0 0 0 520 540 28 8 0 0 0 0 0 0 0 0 0 540 560 31 10 0 0 0 0 0 0 0 0 0 560 580 34 12 0 0 0 0 0 0 0 0 0 580 600 37 14 0 0 0 0 0 0 0 0 0 600 620 40 17 1 0 0 0 0 0 0 0 0 620 640 43 20 3 0 0 0 0 0 0 0 0 640 660 46 23 5 0 0 0 0 0 0 0 0 660 680 49 26 7 0 0 0 0 0 0 0 0 680 700 52 29 9 0 0 0 0 0 0 0 0 700 720 55 32 11 0 0 0 0 0 0 0 0 720 740 58 35 13 0 0 0 0 0 0 0 0 740 760 61 38 15 0 0 0 0 0 0 0 0 760 780 64 41 18 1 0 0 0 0 0 0 0 780 800 67 44 21 3 0 0 0 0 0 0 0 800 820 70 47 24 5 0 0 0 0 0 0 0 820 840 73 50 27 7 0 0 0 0 0 0 0 840 860 76 53 30 9 0 0 0 0 0 0 0 860 880 79 56 33 11 0 0 0 0 0 0 0 880 900 82 59 36 13 0 0 0 0 0 0 0 900 920 85 62 39 16 0 0 0 0 0 0 0 920 940 88 65 42 19 2 0 0 0 0 0 0 940 960 91 68 45 22 4 0 0 0 0 0 0 960 980 94 71 48 25 6 0 0 0 0 0 0 980 1,000 97 74 51 28 8 0 0 0 0 0 0 1,000 1,020 100 77 54 31 10 0 0 0 0 0 0 1,020 1,040 103 80 57 34 12 0 0 0 0 0 0 1,040 1,060 106 83 60 37 15 0 0 0 0 0 0 1,060 1,080 109 86 63 40 18 1 0 0 0 0 0 1,080 1,100 112 89 66 43 21 3 0 0 0 0 0 1,100 1,120 115 92 69 46 24 5 0 0 0 0 0 1,120 1,140 118 95 72 49 27 7 0 0 0 0 0 1,140 1,160 121 98 75 52 30 9 0 0 0 0 0 1,160 1,180 124 101 78 55 33 11 0 0 0 0 0 1,180 1,200 127 104 81 58 36 13 0 0 0 0 0 1,200 1,220 130 107 84 61 39 16 0 0 0 0 0 1,220 1,240 133 110 87 64 42 19 2 0 0 0 0 1,240 1,260 136 113 90 67 45 22 4 0 0 0 0 1,260 1,280 139 116 93 70 48 25 6 0 0 0 0 1,280 1,300 142 119 96 73 51 28 8 0 0 0 0 1,300 1,320 145 122 99 76 54 31 10 0 0 0 0 1,320 1,340 148 125 102 79 57 34 12 0 0 0 0 1,340 1,360 151 128 105 82 60 37 14 0 0 0 0 1,360 1,380 154 131 108 85 63 40 17 1 0 0 0 1,380 1,400 157 134 111 88 66 43 20 3 0 0 0 1,400 1,420 160 137 114 91 69 46 23 5 0 0 0 1,420 1,440 163 140 117 94 72 49 26 7 0 0 0 1,440 1,460 166 143 120 97 75 52 29 9 0 0 0 1,460 1,480 169 146 123 100 78 55 32 11 0 0 0 $1,480 $1,500 $172 $149 $126 $103 $81 $58 $35 $13 $0 $0 $0 1,500 1,520 175 152 129 106 84 61 38 15 0 0 0 1,520 1,540 180 155 132 109 87 64 41 18 1 0 0 1,540 1,560 185 158 135 112 90 67 44 21 3 0 0 1,560 1,580 190 161 138 115 93 70 47 24 5 0 0 1,580 1,600 195 164 141 118 96 73 50 27 7 0 0 1,600 1,620 200 167 144 121 99 76 53 30 9 0 0 1,620 1,640 205 170 147 124 102 79 56 33 11 0 0 1,640 1,660 210 173 150 127 105 82 59 36 13 0 0 1,660 1,680 215 177 153 130 108 85 62 39 16 0 0 1,680 1,700 220 182 156 133 111 88 65 42 19 2 0 1,700 1,720 225 187 159 136 114 91 68 45 22 4 0 1,720 1,740 230 192 162 139 117 94 71 48 25 6 0 1,740 1,760 235 197 165 142 120 97 74 51 28 8 0 1,760 1,780 240 202 168 145 123 100 77 54 31 10 0 1,780 1,800 245 207 171 148 126 103 80 57 34 12 0 1,800 1,820 250 212 174 151 129 106 83 60 37 15 0 1,820 1,840 255 217 179 154 132 109 86 63 40 18 1 1,840 1,860 260 222 184 157 135 112 89 66 43 21 3 1,860 1,880 265 227 189 160 138 115 92 69 46 24 5 1,880 1,900 270 232 194 163 141 118 95 72 49 27 7 1,900 1,920 275 237 199 166 144 121 98 75 52 30 9 1,920 1,940 280 242 204 169 147 124 101 78 55 33 11 1,940 1,960 285 247 209 172 150 127 104 81 58 36 13 1,960 1,980 290 252 214 176 153 130 107 84 61 39 16 1,980 2,000 295 257 219 181 156 133 110 87 64 42 19 2,000 2,020 300 262 224 186 159 136 113 90 67 45 22 2,020 2,040 305 267 229 191 162 139 116 93 70 48 25 2,040 2,060 310 272 234 196 165 142 119 96 73 51 28 2,060 2,080 315 277 239 201 168 145 122 99 76 54 31 2,080 2,100 320 282 244 206 171 148 125 102 79 57 34 2,100 2,120 325 287 249 211 174 151 128 105 82 60 37 2,120 2,140 330 292 254 216 178 154 131 108 85 63 40                           $2,140 and over Use Table 3(a) for a SINGLE person on page 5. Irs tax forms 2011 download Also see the instructions on page 3. Irs tax forms 2011 download                           MARRIED Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 660 680 1 0 0 0 0 0 0 0 0 0 0 680 700 3 0 0 0 0 0 0 0 0 0 0 700 720 5 0 0 0 0 0 0 0 0 0 0 720 740 7 0 0 0 0 0 0 0 0 0 0 740 760 9 0 0 0 0 0 0 0 0 0 0 760 780 11 0 0 0 0 0 0 0 0 0 0 780 800 13 0 0 0 0 0 0 0 0 0 0 800 820 15 0 0 0 0 0 0 0 0 0 0 820 840 17 2 0 0 0 0 0 0 0 0 0 840 860 19 4 0 0 0 0 0 0 0 0 0 860 880 21 6 0 0 0 0 0 0 0 0 0 880 900 23 8 0 0 0 0 0 0 0 0 0 900 920 25 10 0 0 0 0 0 0 0 0 0 920 940 27 12 0 0 0 0 0 0 0 0 0 940 960 29 14 0 0 0 0 0 0 0 0 0 960 980 31 16 1 0 0 0 0 0 0 0 0 980 1,000 33 18 3 0 0 0 0 0 0 0 0 1,000 1,020 35 20 5 0 0 0 0 0 0 0 0 1,020 1,040 38 22 7 0 0 0 0 0 0 0 0 1,040 1,060 41 24 9 0 0 0 0 0 0 0 0 1,060 1,080 44 26 11 0 0 0 0 0 0 0 0 1,080 1,100 47 28 13 0 0 0 0 0 0 0 0 1,100 1,120 50 30 15 0 0 0 0 0 0 0 0 1,120 1,140 53 32 17 2 0 0 0 0 0 0 0 1,140 1,160 56 34 19 4 0 0 0 0 0 0 0 1,160 1,180 59 36 21 6 0 0 0 0 0 0 0 1,180 1,200 62 39 23 8 0 0 0 0 0 0 0 1,200 1,220 65 42 25 10 0 0 0 0 0 0 0 1,220 1,240 68 45 27 12 0 0 0 0 0 0 0 1,240 1,260 71 48 29 14 0 0 0 0 0 0 0 1,260 1,280 74 51 31 16 1 0 0 0 0 0 0 1,280 1,300 77 54 33 18 3 0 0 0 0 0 0 1,300 1,320 80 57 35 20 5 0 0 0 0 0 0 1,320 1,340 83 60 37 22 7 0 0 0 0 0 0 1,340 1,360 86 63 40 24 9 0 0 0 0 0 0 1,360 1,380 89 66 43 26 11 0 0 0 0 0 0 1,380 1,400 92 69 46 28 13 0 0 0 0 0 0 1,400 1,420 95 72 49 30 15 0 0 0 0 0 0 1,420 1,440 98 75 52 32 17 1 0 0 0 0 0 1,440 1,460 101 78 55 34 19 3 0 0 0 0 0 1,460 1,480 104 81 58 36 21 5 0 0 0 0 0 1,480 1,500 107 84 61 39 23 7 0 0 0 0 0 1,500 1,520 110 87 64 42 25 9 0 0 0 0 0 1,520 1,540 113 90 67 45 27 11 0 0 0 0 0 1,540 1,560 116 93 70 48 29 13 0 0 0 0 0 1,560 1,580 119 96 73 51 31 15 0 0 0 0 0 1,580 1,600 122 99 76 54 33 17 2 0 0 0 0 1,600 1,620 125 102 79 57 35 19 4 0 0 0 0 1,620 1,640 128 105 82 60 37 21 6 0 0 0 0 1,640 1,660 131 108 85 63 40 23 8 0 0 0 0 1,660 1,680 134 111 88 66 43 25 10 0 0 0 0 1,680 1,700 137 114 91 69 46 27 12 0 0 0 0 1,700 1,720 140 117 94 72 49 29 14 0 0 0 0 1,720 1,740 143 120 97 75 52 31 16 1 0 0 0 1,740 1,760 146 123 100 78 55 33 18 3 0 0 0 1,760 1,780 149 126 103 81 58 35 20 5 0 0 0 1,780 1,800 152 129 106 84 61 38 22 7 0 0 0 1,800 1,820 155 132 109 87 64 41 24 9 0 0 0 1,820 1,840 158 135 112 90 67 44 26 11 0 0 0 1,840 1,860 161 138 115 93 70 47 28 13 0 0 0 1,860 1,880 164 141 118 96 73 50 30 15 0 0 0 1,880 1,900 167 144 121 99 76 53 32 17 2 0 0 1,900 1,920 170 147 124 102 79 56 34 19 4 0 0 1,920 1,940 173 150 127 105 82 59 36 21 6 0 0 1,940 1,960 176 153 130 108 85 62 39 23 8 0 0 1,960 1,980 179 156 133 111 88 65 42 25 10 0 0 1,980 2,000 182 159 136 114 91 68 45 27 12 0 0 2,000 2,020 185 162 139 117 94 71 48 29 14 0 0 2,020 2,040 188 165 142 120 97 74 51 31 16 1 0 $2,040 $2,060 $191 $168 $145 $123 $100 $77 $54 $33 $18 $3 $0 2,060 2,080 194 171 148 126 103 80 57 35 20 5 0 2,080 2,100 197 174 151 129 106 83 60 37 22 7 0 2,100 2,120 200 177 154 132 109 86 63 40 24 9 0 2,120 2,140 203 180 157 135 112 89 66 43 26 11 0 2,140 2,160 206 183 160 138 115 92 69 46 28 13 0 2,160 2,180 209 186 163 141 118 95 72 49 30 15 0 2,180 2,200 212 189 166 144 121 98 75 52 32 17 1 2,200 2,220 215 192 169 147 124 101 78 55 34 19 3 2,220 2,240 218 195 172 150 127 104 81 58 36 21 5 2,240 2,260 221 198 175 153 130 107 84 61 38 23 7 2,260 2,280 224 201 178 156 133 110 87 64 41 25 9 2,280 2,300 227 204 181 159 136 113 90 67 44 27 11 2,300 2,320 230 207 184 162 139 116 93 70 47 29 13 2,320 2,340 233 210 187 165 142 119 96 73 50 31 15 2,340 2,360 236 213 190 168 145 122 99 76 53 33 17 2,360 2,380 239 216 193 171 148 125 102 79 56 35 19 2,380 2,400 242 219 196 174 151 128 105 82 59 37 21 2,400 2,420 245 222 199 177 154 131 108 85 62 40 23 2,420 2,440 248 225 202 180 157 134 111 88 65 43 25 2,440 2,460 251 228 205 183 160 137 114 91 68 46 27 2,460 2,480 254 231 208 186 163 140 117 94 71 49 29 2,480 2,500 257 234 211 189 166 143 120 97 74 52 31 2,500 2,520 260 237 214 192 169 146 123 100 77 55 33 2,520 2,540 263 240 217 195 172 149 126 103 80 58 35 2,540 2,560 266 243 220 198 175 152 129 106 83 61 38 2,560 2,580 269 246 223 201 178 155 132 109 86 64 41 2,580 2,600 272 249 226 204 181 158 135 112 89 67 44 2,600 2,620 275 252 229 207 184 161 138 115 92 70 47 2,620 2,640 278 255 232 210 187 164 141 118 95 73 50 2,640 2,660 281 258 235 213 190 167 144 121 98 76 53 2,660 2,680 284 261 238 216 193 170 147 124 101 79 56 2,680 2,700 287 264 241 219 196 173 150 127 104 82 59 2,700 2,720 290 267 244 222 199 176 153 130 107 85 62 2,720 2,740 293 270 247 225 202 179 156 133 110 88 65                           $2,740 and over Use Table 3(b) for a MARRIED person on page 5. Irs tax forms 2011 download Also see the instructions on page 3. Irs tax forms 2011 download                           SINGLE Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 600 640 2 0 0 0 0 0 0 0 0 0 0 640 680 6 0 0 0 0 0 0 0 0 0 0 680 720 10 0 0 0 0 0 0 0 0 0 0 720 760 14 0 0 0 0 0 0 0 0 0 0 760 800 18 0 0 0 0 0 0 0 0 0 0 800 840 22 0 0 0 0 0 0 0 0 0 0 840 880 26 0 0 0 0 0 0 0 0 0 0 880 920 32 0 0 0 0 0 0 0 0 0 0 920 960 38 4 0 0 0 0 0 0 0 0 0 960 1,000 44 8 0 0 0 0 0 0 0 0 0 1,000 1,040 50 12 0 0 0 0 0 0 0 0 0 1,040 1,080 56 16 0 0 0 0 0 0 0 0 0 1,080 1,120 62 20 0 0 0 0 0 0 0 0 0 1,120 1,160 68 24 0 0 0 0 0 0 0 0 0 1,160 1,200 74 28 0 0 0 0 0 0 0 0 0 1,200 1,240 80 34 1 0 0 0 0 0 0 0 0 1,240 1,280 86 40 5 0 0 0 0 0 0 0 0 1,280 1,320 92 46 9 0 0 0 0 0 0 0 0 1,320 1,360 98 52 13 0 0 0 0 0 0 0 0 1,360 1,400 104 58 17 0 0 0 0 0 0 0 0 1,400 1,440 110 64 21 0 0 0 0 0 0 0 0 1,440 1,480 116 70 25 0 0 0 0 0 0 0 0 1,480 1,520 122 76 31 0 0 0 0 0 0 0 0 1,520 1,560 128 82 37 3 0 0 0 0 0 0 0 1,560 1,600 134 88 43 7 0 0 0 0 0 0 0 1,600 1,640 140 94 49 11 0 0 0 0 0 0 0 1,640 1,680 146 100 55 15 0 0 0 0 0 0 0 1,680 1,720 152 106 61 19 0 0 0 0 0 0 0 1,720 1,760 158 112 67 23 0 0 0 0 0 0 0 1,760 1,800 164 118 73 27 0 0 0 0 0 0 0 1,800 1,840 170 124 79 33 1 0 0 0 0 0 0 1,840 1,880 176 130 85 39 5 0 0 0 0 0 0 1,880 1,920 182 136 91 45 9 0 0 0 0 0 0 1,920 1,960 188 142 97 51 13 0 0 0 0 0 0 1,960 2,000 194 148 103 57 17 0 0 0 0 0 0 2,000 2,040 200 154 109 63 21 0 0 0 0 0 0 2,040 2,080 206 160 115 69 25 0 0 0 0 0 0 2,080 2,120 212 166 121 75 29 0 0 0 0 0 0 2,120 2,160 218 172 127 81 35 2 0 0 0 0 0 2,160 2,200 224 178 133 87 41 6 0 0 0 0 0 2,200 2,240 230 184 139 93 47 10 0 0 0 0 0 2,240 2,280 236 190 145 99 53 14 0 0 0 0 0 2,280 2,320 242 196 151 105 59 18 0 0 0 0 0 2,320 2,360 248 202 157 111 65 22 0 0 0 0 0 2,360 2,400 254 208 163 117 71 26 0 0 0 0 0 2,400 2,440 260 214 169 123 77 32 0 0 0 0 0 2,440 2,480 266 220 175 129 83 38 4 0 0 0 0 2,480 2,520 272 226 181 135 89 44 8 0 0 0 0 2,520 2,560 278 232 187 141 95 50 12 0 0 0 0 2,560 2,600 284 238 193 147 101 56 16 0 0 0 0 2,600 2,640 290 244 199 153 107 62 20 0 0 0 0 2,640 2,680 296 250 205 159 113 68 24 0 0 0 0 2,680 2,720 302 256 211 165 119 74 28 0 0 0 0 2,720 2,760 308 262 217 171 125 80 34 1 0 0 0 2,760 2,800 314 268 223 177 131 86 40 5 0 0 0 2,800 2,840 320 274 229 183 137 92 46 9 0 0 0 2,840 2,880 326 280 235 189 143 98 52 13 0 0 0 2,880 2,920 332 286 241 195 149 104 58 17 0 0 0 2,920 2,960 338 292 247 201 155 110 64 21 0 0 0 2,960 3,000 344 298 253 207 161 116 70 25 0 0 0 3,000 3,040 350 304 259 213 167 122 76 30 0 0 0 3,040 3,080 360 310 265 219 173 128 82 36 3 0 0 3,080 3,120 370 316 271 225 179 134 88 42 7 0 0 3,120 3,160 380 322 277 231 185 140 94 48 11 0 0 3,160 3,200 390 328 283 237 191 146 100 54 15 0 0 3,200 3,240 400 334 289 243 197 152 106 60 19 0 0 3,240 3,280 410 340 295 249 203 158 112 66 23 0 0 3,280 3,320 420 346 301 255 209 164 118 72 27 0 0 3,320 3,360 430 354 307 261 215 170 124 78 33 0 0 $3,360 $3,400 $440 $364 $313 $267 $221 $176 $130 $84 $39 $4 $0 3,400 3,440 450 374 319 273 227 182 136 90 45 8 0 3,440 3,480 460 384 325 279 233 188 142 96 51 12 0 3,480 3,520 470 394 331 285 239 194 148 102 57 16 0 3,520 3,560 480 404 337 291 245 200 154 108 63 20 0 3,560 3,600 490 414 343 297 251 206 160 114 69 24 0 3,600 3,640 500 424 349 303 257 212 166 120 75 29 0 3,640 3,680 510 434 358 309 263 218 172 126 81 35 2 3,680 3,720 520 444 368 315 269 224 178 132 87 41 6 3,720 3,760 530 454 378 321 275 230 184 138 93 47 10 3,760 3,800 540 464 388 327 281 236 190 144 99 53 14 3,800 3,840 550 474 398 333 287 242 196 150 105 59 18 3,840 3,880 560 484 408 339 293 248 202 156 111 65 22 3,880 3,920 570 494 418 345 299 254 208 162 117 71 26 3,920 3,960 580 504 428 352 305 260 214 168 123 77 32 3,960 4,000 590 514 438 362 311 266 220 174 129 83 38 4,000 4,040 600 524 448 372 317 272 226 180 135 89 44 4,040 4,080 610 534 458 382 323 278 232 186 141 95 50 4,080 4,120 620 544 468 392 329 284 238 192 147 101 56 4,120 4,160 630 554 478 402 335 290 244 198 153 107 62 4,160 4,200 640 564 488 412 341 296 250 204 159 113 68 4,200 4,240 650 574 498 422 347 302 256 210 165 119 74 4,240 4,280 660 584 508 432 356 308 262 216 171 125 80 4,280 4,320 670 594 518 442 366 314 268 222 177 131 86 4,320 4,360 680 604 528 452 376 320 274 228 183 137 92 4,360 4,400 690 614 538 462 386 326 280 234 189 143 98 4,400 4,440 700 624 548 472 396 332 286 240 195 149 104 4,440 4,480 710 634 558 482 406 338 292 246 201 155 110 4,480 4,520 720 644 568 492 416 344 298 252 207 161 116 4,520 4,560 730 654 578 502 426 350 304 258 213 167 122 4,560 4,600 740 664 588 512 436 360 310 264 219 173 128 4,600 4,640 750 674 598 522 446 370 316 270 225 179 134 4,640 4,680 760 684 608 532 456 380 322 276 231 185 140 4,680 4,720 770 694 618 542 466 390 328 282 237 191 146 4,720 4,760 780 704 628 552 476 400 334 288 243 197 152 4,760 4,800 790 714 638 562 486 410 340 294 249 203 158 4,800 4,840 800 724 648 572 496 420 346 300 255 209 164 4,840 4,880 810 734 658 582 506 430 354 306 261 215 170 4,880 4,920 820 744 668 592 516 440 364 312 267 221 176 4,920 4,960 830 754 678 602 526 450 374 318 273 227 182 4,960 5,000 840 764 688 612 536 460 384 324 279 233 188 5,000 5,040 850 774 698 622 546 470 394 330 285 239 194 5,040 5,080 860 784 708 632 556 480 404 336 291 245 200                           $5,080 and over Use Table 4(a) for a SINGLE person on page 5. Irs tax forms 2011 download Also see the instructions on page 3. Irs tax forms 2011 download                           MARRIED Persons—MONTHLY Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $1,320 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 1,320 1,360 3 0 0 0 0 0 0 0 0 0 0 1,360 1,400 7 0 0 0 0 0 0 0 0 0 0 1,400 1,440 11 0 0 0 0 0 0 0 0 0 0 1,440 1,480 15 0 0 0 0 0 0 0 0 0 0 1,480 1,520 19 0 0 0 0 0 0 0 0 0 0 1,520 1,560 23 0 0 0 0 0 0 0 0 0 0 1,560 1,600 27 0 0 0 0 0 0 0 0 0 0 1,600 1,640 31 0 0 0 0 0 0 0 0 0 0 1,640 1,680 35 4 0 0 0 0 0 0 0 0 0 1,680 1,720 39 8 0 0 0 0 0 0 0 0 0 1,720 1,760 43 12 0 0 0 0 0 0 0 0 0 1,760 1,800 47 16 0 0 0 0 0 0 0 0 0 1,800 1,840 51 20 0 0 0 0 0 0 0 0 0 1,840 1,880 55 24 0 0 0 0 0 0 0 0 0 1,880 1,920 59 28 0 0 0 0 0 0 0 0 0 1,920 1,960 63 32 2 0 0 0 0 0 0 0 0 1,960 2,000 67 36 6 0 0 0 0 0 0 0 0 2,000 2,040 71 40 10 0 0 0 0 0 0 0 0 2,040 2,080 76 44 14 0 0 0 0 0 0 0 0 2,080 2,120 82 48 18 0 0 0 0 0 0 0 0 2,120 2,160 88 52 22 0 0 0 0 0 0 0 0 2,160 2,200 94 56 26 0 0 0 0 0 0 0 0 2,200 2,240 100 60 30 0 0 0 0 0 0 0 0 2,240 2,280 106 64 34 4 0 0 0 0 0 0 0 2,280 2,320 112 68 38 8 0 0 0 0 0 0 0 2,320 2,360 118 72 42 12 0 0 0 0 0 0 0 2,360 2,400 124 78 46 16 0 0 0 0 0 0 0 2,400 2,440 130 84 50 20 0 0 0 0 0 0 0 2,440 2,480 136 90 54 24 0 0 0 0 0 0 0 2,480 2,520 142 96 58 28 0 0 0 0 0 0 0 2,520 2,560 148 102 62 32 1 0 0 0 0 0 0 2,560 2,600 154 108 66 36 5 0 0 0 0 0 0 2,600 2,640 160 114 70 40 9 0 0 0 0 0 0 2,640 2,680 166 120 75 44 13 0 0 0 0 0 0 2,680 2,720 172 126 81 48 17 0 0 0 0 0 0 2,720 2,760 178 132 87 52 21 0 0 0 0 0 0 2,760 2,800 184 138 93 56 25 0 0 0 0 0 0 2,800 2,840 190 144 99 60 29 0 0 0 0 0 0 2,840 2,880 196 150 105 64 33 3 0 0 0 0 0 2,880 2,920 202 156 111 68 37 7 0 0 0 0 0 2,920 2,960 208 162 117 72 41 11 0 0 0 0 0 2,960 3,000 214 168 123 77 45 15 0 0 0 0 0 3,000 3,040 220 174 129 83 49 19 0 0 0 0 0 3,040 3,080 226 180 135 89 53 23 0 0 0 0 0 3,080 3,120 232 186 141 95 57 27 0 0 0 0 0 3,120 3,160 238 192 147 101 61 31 0 0 0 0 0 3,160 3,200 244 198 153 107 65 35 4 0 0 0 0 3,200 3,240 250 204 159 113 69 39 8 0 0 0 0 3,240 3,280 256 210 165 119 73 43 12 0 0 0 0 3,280 3,320 262 216 171 125 79 47 16 0 0 0 0 3,320 3,360 268 222 177 131 85 51 20 0 0 0 0 3,360 3,400 274 228 183 137 91 55 24 0 0 0 0 3,400 3,440 280 234 189 143 97 59 28 0 0 0 0 3,440 3,480 286 240 195 149 103 63 32 2 0 0 0 3,480 3,520 292 246 201 155 109 67 36 6 0 0 0 3,520 3,560 298 252 207 161 115 71 40 10 0 0 0 3,560 3,600 304 258 213 167 121 76 44 14 0 0 0 3,600 3,640 310 264 219 173 127 82 48 18 0 0 0 3,640 3,680 316 270 225 179 133 88 52 22 0 0 0 3,680 3,720 322 276 231 185 139 94 56 26 0 0 0 3,720 3,760 328 282 237 191 145 100 60 30 0 0 0 3,760 3,800 334 288 243 197 151 106 64 34 3 0 0 3,800 3,840 340 294 249 203 157 112 68 38 7 0 0 3,840 3,880 346 300 255 209 163 118 72 42 11 0 0 3,880 3,920 352 306 261 215 169 124 78 46 15 0 0 3,920 3,960 358 312 267 221 175 130 84 50 19 0 0 3,960 4,000 364 318 273 227 181 136 90 54 23 0 0 4,000 4,040 370 324 279 233 187 142 96 58 27 0 0 4,040 4,080 376 330 285 239 193 148 102 62 31 1 0 $4,080 $4,120 $382 $336 $291 $245 $199 $154 $108 $66 $35 $5 $0 4,120 4,160 388 342 297 251 205 160 114 70 39 9 0 4,160 4,200 394 348 303 257 211 166 120 75 43 13 0 4,200 4,240 400 354 309 263 217 172 126 81 47 17 0 4,240 4,280 406 360 315 269 223 178 132 87 51 21 0 4,280 4,320 412 366 321 275 229 184 138 93 55 25 0 4,320 4,360 418 372 327 281 235 190 144 99 59 29 0 4,360 4,400 424 378 333 287 241 196 150 105 63 33 3 4,400 4,440 430 384 339 293 247 202 156 111 67 37 7 4,440 4,480 436 390 345 299 253 208 162 117 71 41 11 4,480 4,520 442 396 351 305 259 214 168 123 77 45 15 4,520 4,560 448 402 357 311 265 220 174 129 83 49 19 4,560 4,600 454 408 363 317 271 226 180 135 89 53 23 4,600 4,640 460 414 369 323 277 232 186 141 95 57 27 4,640 4,680 466 420 375 329 283 238 192 147 101 61 31 4,680 4,720 472 426 381 335 289 244 198 153 107 65 35 4,720 4,760 478 432 387 341 295 250 204 159 113 69 39 4,760 4,800 484 438 393 347 301 256 210 165 119 73 43 4,800 4,840 490 444 399 353 307 262 216 171 125 79 47 4,840 4,880 496 450 405 359 313 268 222 177 131 85 51 4,880 4,920 502 456 411 365 319 274 228 183 137 91 55 4,920 4,960 508 462 417 371 325 280 234 189 143 97 59 4,960 5,000 514 468 423 377 331 286 240 195 149 103 63 5,000 5,040 520 474 429 383 337 292 246 201 155 109 67 5,040 5,080 526 480 435 389 343 298 252 207 161 115 71 5,080 5,120 532 486 441 395 349 304 258 213 167 121 76 5,120 5,160 538 492 447 401 355 310 264 219 173 127 82 5,160 5,200 544 498 453 407 361 316 270 225 179 133 88 5,200 5,240 550 504 459 413 367 322 276 231 185 139 94 5,240 5,280 556 510 465 419 373 328 282 237 191 145 100 5,280 5,320 562 516 471 425 379 334 288 243 197 151 106 5,320 5,360 568 522 477 431 385 340 294 249 203 157 112 5,360 5,400 574 528 483 437 391 346 300 255 209 163 118 5,400 5,440 580 534 489 443 397 352 306 261 215 169 124 5,440 5,480 586 540 495 449 403 358 312 267 221 175 130 5,480 5,520 592 546 501 455 409 364 318 273 227 181 136 5,520 5,560 598 552 507 461 415 370 324 279 233 187 142 5,560 5,600 604 558 513 467 421 376 330 285 239 193 148 5,600 5,640 610 564 519 473 427 382 336 291 245 199 154 5,640 5,680 616 570 525 479 433 388 342 297 251 205 160 5,680 5,720 622 576 531 485 439 394 348 303 257 211 166 5,720 5,760 628 582 537 491 445 400 354 309 263 217 172 5,760 5,800 634 588 543 497 451 406 360 315 269 223 178 5,800 5,840 640 594 549 503 457 412 366 321 275 229 184 5,840 5,880 646 600 555 509 463 418 372 327 281 235 190                           $5,880 and over Use Table 4(b) for a MARRIED person on page 5. Irs tax forms 2011 download Also see the instructions on page 3. Irs tax forms 2011 download                           SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period (For Wages Paid Through December 2009) If the wages are– And the number of withholding allowances claimed is— At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is— $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 33 36 1 0 0 0 0 0 0 0 0 0 0 36 39