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Military Discounts

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Military Discounts

Military discounts 4. Military discounts   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. Military discounts Higher income taxpayers. Military discounts Minimum required for higher income taxpayers. Military discounts Estate or trust payments of estimated tax. Military discounts Lowering or eliminating the penalty. Military discounts ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. Military discounts Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. Military discounts You may understand this chapter better if you can refer to a copy of your latest federal income tax return. Military discounts No penalty. Military discounts   Generally, you will not have to pay a penalty for 2013 if any of the following apply. Military discounts The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. Military discounts (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. Military discounts ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Military discounts Your total tax for 2013 (defined later) minus your withholding is less than $1,000. Military discounts You did not have a tax liability for 2012. Military discounts You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. Military discounts IRS can figure the penalty for you. Military discounts   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. Military discounts Generally, the IRS will figure the penalty for you and send you a bill. Military discounts   You only need to figure your penalty in the following three situations. Military discounts You are requesting a waiver of part, but not all, of the penalty. Military discounts You are using the annualized income installment method to figure the penalty. Military discounts You are treating the federal income tax withheld from your income as paid on the dates actually withheld. Military discounts However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. Military discounts See Form 2210 , later. Military discounts Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. Military discounts Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. Military discounts General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. Military discounts (Your 2012 tax return must cover a 12-month period. Military discounts ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. Military discounts Special rules for certain individuals. Military discounts   There are special rules for farmers and fishermen and certain higher income taxpayers. Military discounts Farmers and fishermen. Military discounts   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. Military discounts   See Farmers and Fishermen , later. Military discounts Higher income taxpayers. Military discounts   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . Military discounts This rule does not apply to farmers or fishermen. Military discounts   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Military discounts Penalty figured separately for each period. Military discounts   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. Military discounts This is true even if you are due a refund when you file your income tax return. Military discounts Example. Military discounts You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. Military discounts Early in January 2014, you made an estimate of your total 2013 tax. Military discounts Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. Military discounts On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. Military discounts Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. Military discounts You do not owe a penalty for your payment due January 15, 2014. Military discounts However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. Military discounts Minimum required each period. Military discounts   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. Military discounts 5% of your 2013 tax, or 25% of your 2012 tax. Military discounts (Your 2012 tax return must cover a 12-month period. Military discounts ) Minimum required for higher income taxpayers. Military discounts   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. Military discounts 5% for 25% in (2) under General Rule . Military discounts When penalty is charged. Military discounts   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. Military discounts If a payment is mailed, the date of the U. Military discounts S. Military discounts postmark is considered the date of payment. Military discounts   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. Military discounts ) is considered to be the date of payment. Military discounts Estate or trust payments of estimated tax. Military discounts   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. Military discounts Amended returns. Military discounts    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. Military discounts If you file an amended return after the due date of the original return, use the tax shown on the original return. Military discounts   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. Military discounts This rule applies only if both original separate returns were filed on time. Military discounts 2012 separate returns and 2013 joint return. Military discounts    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. Military discounts You filed a separate return if you filed as single, head of household, or married filing separately. Military discounts 2012 joint return and 2013 separate returns. Military discounts    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. Military discounts You are filing a separate return if you file as single, head of household, or married filing separately. Military discounts   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. Military discounts Then multiply the tax on the joint return by the following fraction. Military discounts   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Military discounts Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. Military discounts Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. Military discounts For 2013, they file married filing separately. Military discounts Lisa figures her share of the tax on the 2012 joint return as follows. Military discounts 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. Military discounts 67% Lisa's part of tax on joint return ($6,484 × 88. Military discounts 67%) $ 5,749 Form 2210. Military discounts   In most cases, you do not need to file Form 2210. Military discounts The IRS will figure the penalty for you and send you a bill. Military discounts If you want us to figure the penalty for you, leave the penalty line on your return blank. Military discounts Do not file Form 2210. Military discounts   To determine if you should file Form 2210, see Part II of Form 2210. Military discounts If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. Military discounts If you use Form 2210, you cannot file Form 1040EZ. Military discounts   On Form 1040, enter the amount of your penalty on line 77. Military discounts If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. Military discounts If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. Military discounts   On Form 1040A, enter the amount of your penalty on line 46. Military discounts If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. Military discounts If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. Military discounts Lowering or eliminating the penalty. Military discounts    You may be able to lower or eliminate your penalty if you file Form 2210. Military discounts You must file Form 2210 with your return if any of the following applies. Military discounts You request a waiver. Military discounts See Waiver of Penalty , later. Military discounts You use the annualized income installment method. Military discounts See the explanation of this method under Annualized Income Installment Method (Schedule AI) . Military discounts You use your actual withholding for each payment period for estimated tax purposes. Military discounts See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). Military discounts You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. Military discounts Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. Military discounts Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. Military discounts Total tax for 2013. Military discounts   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. Military discounts    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Military discounts Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Military discounts The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Military discounts Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. Military discounts   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Military discounts   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Military discounts Note. Military discounts When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. Military discounts Paid through withholding. Military discounts    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. Military discounts Add to that any write-in amount on line 72 identified as “Form 8689. Military discounts ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. Military discounts On Form 1040EZ, it is the amount on line 7. Military discounts No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. Military discounts S. Military discounts citizen or resident for the whole year. Military discounts For this rule to apply, your tax year must have included all 12 months of the year. Military discounts You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. Military discounts Example. Military discounts Ray, who is single and 22 years old, was unemployed for a few months during 2012. Military discounts He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. Military discounts He had no other income. Military discounts Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). Military discounts He filed a return only to have his withheld income tax refunded to him. Military discounts In 2013, Ray began regular work as an independent contractor. Military discounts Ray made no estimated tax payments in 2013. Military discounts Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. Military discounts Total tax for 2012. Military discounts   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. Military discounts    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Military discounts Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Military discounts The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Military discounts Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. Military discounts   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Military discounts   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. Military discounts Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. Military discounts If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. Military discounts Example. Military discounts The tax on Lori Lane's 2012 return was $12,400. Military discounts Her AGI was not more than $150,000 for either 2012 or 2013. Military discounts The tax on her 2013 return (Form 1040, line 55) is $13,044. Military discounts Line 56 (self-employment tax) is $8,902. Military discounts Her 2013 total tax is $21,946. Military discounts For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). Military discounts 90% of her 2013 tax is $19,751. Military discounts Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. Military discounts The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. Military discounts Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. Military discounts Different 2012 filing status. Military discounts    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. Military discounts Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. Military discounts If you qualify to use this method, it will result in the same penalty amount as the regular method. Military discounts However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. Military discounts You can use the short method only if you meet one of the following requirements. Military discounts You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). Military discounts You paid the same amount of estimated tax on each of the four payment due dates. Military discounts If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. Military discounts Note. Military discounts If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. Military discounts However, if the payment was only a few days early, the difference is likely to be small. Military discounts You cannot use the short method if any of the following apply. Military discounts You made any estimated tax payments late. Military discounts You checked box C or D in Part II of Form 2210. Military discounts You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. Military discounts S. Military discounts income tax withholding. Military discounts If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. Military discounts Also, you cannot use your actual withholding during each period to figure your payments for each period. Military discounts These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). Military discounts Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. Military discounts Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. Military discounts You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. Military discounts You paid one or more estimated tax payments on a date after the due date. Military discounts You paid at least one, but less than four, installments of estimated tax. Military discounts You paid estimated tax payments in un- equal amounts. Military discounts You use the annualized income installment method to figure your underpayment for each payment period. Military discounts You use your actual withholding during each payment period to figure your payments. Military discounts Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. Military discounts Enter the results on line 27 of Section B. Military discounts Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. Military discounts Complete lines 20 through 26 of the first column before going to line 20 of the next column. Military discounts Required installments—line 18. Military discounts   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). Military discounts This method—the regular method—is the one to use if you received your income evenly throughout the year. Military discounts   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Military discounts First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. Military discounts See Annualized Income Installment Method (Schedule AI), later. Military discounts Payments made—line 19. Military discounts   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. Military discounts For special rules for figuring your payments, see Form 2210 instructions for line 19. Military discounts   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. Military discounts If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. Military discounts Actual withholding method. Military discounts    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. Military discounts You can make this choice separately for the tax withheld from your wages and for all other withholding. Military discounts This includes any excess social security and tier 1 RRTA tax withheld. Military discounts   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. Military discounts   If you use your actual withholding, you must check box D in Form 2210, Part II. Military discounts Then complete Form 2210 using the regular method (Part IV) and file it with your return. Military discounts Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. Military discounts The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. Military discounts For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. Military discounts A 3% rate applies to all four periods. Military discounts Payments. Military discounts    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. Military discounts For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. Military discounts You can use the table in the Form 2210 instructions to make your list. Military discounts Follow those instructions for listing income tax withheld and payments made with your return. Military discounts Use the list to determine when each underpayment was paid. Military discounts   If you mail your estimated tax payments, use the date of the U. Military discounts S. Military discounts postmark as the date of payment. Military discounts Line 1b. Military discounts   Apply the payments listed to underpayment balance in the first column until it is fully paid. Military discounts Apply payments in the order made. Military discounts Figuring the penalty. Military discounts   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. Military discounts On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. Military discounts On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. Military discounts If no payments are applied, figure the penalty on the amount on line 1a. Military discounts Aid for counting days. Military discounts    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. Military discounts Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. Military discounts In the same manner, find the number for the date the payment was made. Military discounts Subtract the due date “number” from the payment date “number. Military discounts ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. Military discounts Table 4-1. Military discounts Calendar To Determine the Number of Days a Payment Is Late Instructions. Military discounts Use this table with Form 2210 if you are completing Part IV, Section B. Military discounts First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. Military discounts Then, in the same manner, find the number for the date the payment was made. Military discounts Finally, subtract the due date number from the payment date number. Military discounts The result is the number of days the payment is late. Military discounts Example. Military discounts The payment due date is June 15 (61). Military discounts The payment was made on November 4 (203). Military discounts The payment is 142 days late (203 – 61). Military discounts Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. Military discounts Sept. Military discounts Oct. Military discounts Nov. Military discounts Dec. Military discounts Jan. Military discounts Feb. Military discounts Mar. Military discounts Apr. Military discounts 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Military discounts Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. Military discounts To figure your underpayment using this method, complete Form 2210, Schedule AI. Military discounts Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Military discounts If you use the annualized income installment method, you must check box C in Part II of Form 2210. Military discounts Also, you must attach Form 2210 and Schedule AI to your return. Military discounts If you use Schedule AI for any payment due date, you must use it for all payment due dates. Military discounts Completing Schedule AI. Military discounts   Follow the Form 2210 instructions to complete Schedule AI. Military discounts For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. Military discounts If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. Military discounts Note. Military discounts Each period includes amounts from the previous period(s). Military discounts Period (a) includes items for January 1 through March 31. Military discounts Period (b) includes items for January 1 through May 31. Military discounts Period (c) includes items for January 1 through August 31. Military discounts Period (d) includes items for the entire year. Military discounts Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. Military discounts The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. Military discounts If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. Military discounts Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. Military discounts The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. Military discounts Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . Military discounts See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. Military discounts Form 2210-F. Military discounts   Use Form 2210-F to figure any underpayment penalty. Military discounts Do not attach it to your return unless you check a box in Part I. Military discounts However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. Military discounts Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. Military discounts Keep your filled-in Form 2210-F for your records. Military discounts    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. Military discounts Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. Military discounts You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. Military discounts You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. Military discounts You had a reasonable cause for not making the payment. Military discounts Your underpayment was not due to willful neglect. Military discounts How to request a waiver. Military discounts   To request a waiver, see the Instructions for Form 2210. Military discounts Farmers and fishermen. Military discounts   To request a waiver, see the Instructions for Form 2210-F. Military discounts Federally declared disaster. Military discounts   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. Military discounts During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. Military discounts Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. Military discounts If you still owe a penalty after the automatic waiver is applied, we will send you a bill. Military discounts   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. Military discounts Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. Military discounts If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. Military discounts   Details on the applicable disaster postponement period can be found at IRS. Military discounts gov. Military discounts Enter Tax Relief in Disaster Situations. Military discounts Select the federally declared disaster that affected you. Military discounts    Worksheet 4-1. Military discounts 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. Military discounts To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. Military discounts                   1. Military discounts Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. Military discounts       2. Military discounts Enter your annualized qualified dividends for the period 2. Military discounts           3. Military discounts Are you filing Schedule D?               □ Yes. Military discounts Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. Military discounts If either line 15 or line 16 is blank or a loss, enter -0-. Military discounts 3. Military discounts             □ No. Military discounts Enter your annualized capital gain distributions from Form 1040, line 13             4. Military discounts Add lines 2 and 3   4. Military discounts           5. Military discounts If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Military discounts Otherwise, enter -0-   5. Military discounts           6. Military discounts Subtract line 5 from line 4. Military discounts If zero or less, enter -0- 6. Military discounts       7. Military discounts Subtract line 6 from line 1. Military discounts If zero or less, enter -0- 7. Military discounts       8. Military discounts Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. Military discounts 8. Military discounts       9. Military discounts Enter the smaller of line 1 or line 8 9. Military discounts       10. Military discounts Enter the smaller of line 7 or line 9 10. Military discounts       11. Military discounts Subtract line 10 from line 9. Military discounts This amount is taxed at 0% 11. Military discounts       12. Military discounts Enter the smaller of line 1 or line 6 12. Military discounts       13. Military discounts Enter the amount from line 11 13. Military discounts       14. Military discounts Subtract line 13 from line 12 14. Military discounts       15. Military discounts Multiply line 14 by 15% (. Military discounts 15) 15. Military discounts   16. Military discounts Figure the tax on the amount on line 7. Military discounts If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Military discounts If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. Military discounts   17. Military discounts Add lines 15 and 16 17. Military discounts   18. Military discounts Figure the tax on the amount on line 1. Military discounts If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Military discounts If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. Military discounts   19. Military discounts Tax on all taxable income. Military discounts Enter the smaller of line 17 or line 18. Military discounts Also enter this amount on line 12 of Schedule AI in the appropriate column. Military discounts However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. Military discounts   Worksheet 4-2. Military discounts 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. Military discounts             1. Military discounts Enter the amount from line 11 of Schedule AI for the period 1. Military discounts   2. Military discounts Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. Military discounts   3. Military discounts Add lines 1 and 2 3. Military discounts   4. Military discounts Tax on the amount on line 3. Military discounts Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. Military discounts See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. Military discounts (Note. Military discounts You do not have to use the same method for each period on Schedule AI. Military discounts ) 4. Military discounts   5. Military discounts Tax on the amount on line 2. Military discounts If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Military discounts If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. Military discounts   6. Military discounts Subtract line 5 from line 4. Military discounts Enter the result here and on line 12 of Schedule AI. Military discounts If zero or less,  enter -0- 6. Military discounts             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. Military discounts     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. Military discounts If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. Military discounts Complete the rest of Form 8615 according to its instructions. Military discounts Then complete lines 5 and 6 above. Military discounts     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. Military discounts Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Military discounts Next, determine if you have a capital gain excess. Military discounts     Figuring capital gain excess. Military discounts To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). Military discounts If the result is more than zero, that amount is your capital gain excess. Military discounts     No capital gain excess. Military discounts If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. Military discounts Then complete lines 5 and 6 above. Military discounts     Capital gain excess. Military discounts If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Military discounts Then complete lines 5 and 6 above. Military discounts     Make the modifications below only for purposes of filling out Worksheet 4-2 above. Military discounts     a. Military discounts Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. Military discounts     b. Military discounts Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. Military discounts     c. Military discounts Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. Military discounts     d. Military discounts Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). Military discounts   Prev  Up  Next   Home   More Online Publications
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History of the Office of the Taxpayer Advocate

In Taxpayer Bill of Rights 2, Congress not only established the Office of the Taxpayer Advocate but also described its functions:

  1. To assist taxpayers in resolving problems with the Internal Revenue Service;
  2. To identify areas in which taxpayers have problems in dealings with the Internal Revenue Service;
  3. To the extent possible, propose changes in the administrative practices of the IRS to mitigate those identified problems; and
  4. To identify potential legislative changes which may be appropriate to mitigate such problems.

Read the interesting history of TAS

Page Last Reviewed or Updated: 14-Mar-2014

The Military Discounts

Military discounts Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Military discounts Tax questions. Military discounts Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Military discounts irs. Military discounts gov/pub526. Military discounts What's New Limit on itemized deductions. Military discounts  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Military discounts For more information and a worksheet, see the instructions for Schedule A (Form 1040). Military discounts Reminders Disaster relief. Military discounts  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Military discounts However, you cannot deduct contributions earmarked for relief of a particular individual or family. Military discounts Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Military discounts You can also find more information on IRS. Military discounts gov. Military discounts Enter “disaster relief” in the search box. Military discounts Photographs of missing children. Military discounts  The IRS is a proud partner with the National Center for Missing and Exploited Children. Military discounts Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Military discounts You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Military discounts Introduction This publication explains how to claim a deduction for your charitable contributions. Military discounts It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Military discounts It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Military discounts A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Military discounts It is voluntary and is made without getting, or expecting to get, anything of equal value. Military discounts Qualified organizations. Military discounts   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Military discounts You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . Military discounts Form 1040 required. Military discounts   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). Military discounts The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. Military discounts Comments and suggestions. Military discounts   We welcome your comments about this publication and your suggestions for future editions. Military discounts   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Military discounts NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Military discounts Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Military discounts   You can send your comments from www. Military discounts irs. Military discounts gov/formspubs/. Military discounts Click on “More Information” and then on “Comment on Tax Forms and Publications. Military discounts ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Military discounts Ordering forms and publications. Military discounts   Visit www. Military discounts irs. Military discounts gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Military discounts Internal Revenue Service 1201 N. Military discounts Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Military discounts   If you have a tax question, check the information available on IRS. Military discounts gov or call 1-800-829-1040. Military discounts We cannot answer tax questions sent to either of the above addresses. Military discounts Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Military discounts Table 1. Military discounts Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Military discounts See the rest of this publication for more information and additional rules and limits that may apply. Military discounts Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Military discounts   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications