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Online 1040 Ez

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Online 1040 Ez

Online 1040 ez 13. Online 1040 ez   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Online 1040 ez Free help with your tax return. Online 1040 ez   You can get free help preparing your return nationwide from IRS-certified volunteers. Online 1040 ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Online 1040 ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Online 1040 ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Online 1040 ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Online 1040 ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Online 1040 ez gov, download the IRS2Go app, or call 1-800-906-9887. Online 1040 ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Online 1040 ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Online 1040 ez aarp. Online 1040 ez org/money/taxaide or call 1-888-227-7669. Online 1040 ez For more information on these programs, go to IRS. Online 1040 ez gov and enter “VITA” in the search box. Online 1040 ez Internet. Online 1040 ez    IRS. Online 1040 ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Online 1040 ez Download the free IRS2Go app from the iTunes app store or from Google Play. Online 1040 ez Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Online 1040 ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. Online 1040 ez gov or download the IRS2Go app and select the Refund Status option. Online 1040 ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Online 1040 ez Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Online 1040 ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Online 1040 ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Online 1040 ez Use the Interactive Tax Assistant (ITA) to research your tax questions. Online 1040 ez No need to wait on the phone or stand in line. Online 1040 ez The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Online 1040 ez When you reach the response screen, you can print the entire interview and the final response for your records. Online 1040 ez New subject areas are added on a regular basis. Online 1040 ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Online 1040 ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Online 1040 ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Online 1040 ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Online 1040 ez When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Online 1040 ez Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Online 1040 ez You can also ask the IRS to mail a return or an account transcript to you. Online 1040 ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Online 1040 ez gov or by calling 1-800-908-9946. Online 1040 ez Tax return and tax account transcripts are generally available for the current year and the past three years. Online 1040 ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Online 1040 ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Online 1040 ez If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Online 1040 ez Check the status of your amended return using Where's My Amended Return? Go to IRS. Online 1040 ez gov and enter Where's My Amended Return? in the search box. Online 1040 ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Online 1040 ez It can take up to 3 weeks from the date you mailed it to show up in our system. Online 1040 ez Make a payment using one of several safe and convenient electronic payment options available on IRS. Online 1040 ez gov. Online 1040 ez Select the Payment tab on the front page of IRS. Online 1040 ez gov for more information. Online 1040 ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Online 1040 ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. Online 1040 ez gov. Online 1040 ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Online 1040 ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Online 1040 ez gov. Online 1040 ez Request an Electronic Filing PIN by going to IRS. Online 1040 ez gov and entering Electronic Filing PIN in the search box. Online 1040 ez Download forms, instructions and publications, including accessible versions for people with disabilities. Online 1040 ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Online 1040 ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Online 1040 ez An employee can answer questions about your tax account or help you set up a payment plan. Online 1040 ez Before you visit, check the Office Locator on IRS. Online 1040 ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Online 1040 ez If you have a special need, such as a disability, you can request an appointment. Online 1040 ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Online 1040 ez Apply for an Employer Identification Number (EIN). Online 1040 ez Go to IRS. Online 1040 ez gov and enter Apply for an EIN in the search box. Online 1040 ez Read the Internal Revenue Code, regulations, or other official guidance. Online 1040 ez Read Internal Revenue Bulletins. Online 1040 ez Sign up to receive local and national tax news and more by email. Online 1040 ez Just click on “subscriptions” above the search box on IRS. Online 1040 ez gov and choose from a variety of options. Online 1040 ez    Phone. Online 1040 ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Online 1040 ez Download the free IRS2Go app from the iTunes app store or from Google Play. Online 1040 ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Online 1040 ez gov, or download the IRS2Go app. Online 1040 ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Online 1040 ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Online 1040 ez Most VITA and TCE sites offer free electronic filing. Online 1040 ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Online 1040 ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Online 1040 ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Online 1040 ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Online 1040 ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Online 1040 ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Online 1040 ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Online 1040 ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Online 1040 ez Note, the above information is for our automated hotline. Online 1040 ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Online 1040 ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Online 1040 ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Online 1040 ez It can take up to 3 weeks from the date you mailed it to show up in our system. Online 1040 ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Online 1040 ez You should receive your order within 10 business days. Online 1040 ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Online 1040 ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Online 1040 ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Online 1040 ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Online 1040 ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. Online 1040 ez    Walk-in. Online 1040 ez You can find a selection of forms, publications and services — in-person. Online 1040 ez Products. Online 1040 ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Online 1040 ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Online 1040 ez Services. Online 1040 ez You can walk in to your local TAC for face-to-face tax help. Online 1040 ez An employee can answer questions about your tax account or help you set up a payment plan. Online 1040 ez Before visiting, use the Office Locator tool on IRS. Online 1040 ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Online 1040 ez    Mail. Online 1040 ez You can send your order for forms, instructions, and publications to the address below. Online 1040 ez You should receive a response within 10 business days after your request is received. Online 1040 ez Internal Revenue Service 1201 N. Online 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Online 1040 ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. Online 1040 ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Online 1040 ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Online 1040 ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Online 1040 ez You face (or your business is facing) an immediate threat of adverse action. Online 1040 ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Online 1040 ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Online 1040 ez Here's why we can help: TAS is an independent organization within the IRS. Online 1040 ez Our advocates know how to work with the IRS. Online 1040 ez Our services are free and tailored to meet your needs. Online 1040 ez We have offices in every state, the District of Columbia, and Puerto Rico. Online 1040 ez   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Online 1040 ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Online 1040 ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Online 1040 ez Low Income Taxpayer Clinics. Online 1040 ez   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Online 1040 ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Online 1040 ez Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Online 1040 ez Prev  Up  Next   Home   More Online Publications
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The Online 1040 Ez

Online 1040 ez 4. Online 1040 ez   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. Online 1040 ez  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. Online 1040 ez For more information, see Publication 505. Online 1040 ez Reminders Estimated tax safe harbor for higher income taxpayers. Online 1040 ez  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. Online 1040 ez Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. Online 1040 ez In general, the federal income tax is a pay-as-you-go tax. Online 1040 ez There are two ways to pay as you go. Online 1040 ez Withholding. Online 1040 ez If you are an employee, your employer probably withholds income tax from your pay. Online 1040 ez Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Online 1040 ez The amount withheld is paid to the IRS in your name. Online 1040 ez Estimated tax. Online 1040 ez If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. Online 1040 ez People who are in business for themselves generally will have to pay their tax this way. Online 1040 ez Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. Online 1040 ez Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Online 1040 ez This chapter explains these methods. Online 1040 ez In addition, it also explains the following. Online 1040 ez Credit for withholding and estimated tax. Online 1040 ez When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. Online 1040 ez , and for the estimated tax you paid for 2013. Online 1040 ez Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). Online 1040 ez Underpayment penalty. Online 1040 ez If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Online 1040 ez In most cases, the IRS can figure this penalty for you. Online 1040 ez See Underpayment Penalty for 2013 at the end of this chapter. Online 1040 ez Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Online 1040 ez This section explains the rules for withholding tax from each of these types of income. Online 1040 ez This section also covers backup withholding on interest, dividends, and other payments. Online 1040 ez Salaries and Wages Income tax is withheld from the pay of most employees. Online 1040 ez Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Online 1040 ez It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Online 1040 ez See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. Online 1040 ez If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Online 1040 ez This is explained under Exemption From Withholding , later. Online 1040 ez You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Online 1040 ez If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Online 1040 ez Military retirees. Online 1040 ez   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Online 1040 ez Household workers. Online 1040 ez   If you are a household worker, you can ask your employer to withhold income tax from your pay. Online 1040 ez A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Online 1040 ez   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Online 1040 ez If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Online 1040 ez Farmworkers. Online 1040 ez   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Online 1040 ez Differential wage payments. Online 1040 ez    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Online 1040 ez Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Online 1040 ez The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Online 1040 ez   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. Online 1040 ez Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Online 1040 ez The amount you earn in each payroll period. Online 1040 ez The information you give your employer on Form W-4. Online 1040 ez Form W-4 includes four types of information that your employer will use to figure your withholding. Online 1040 ez Whether to withhold at the single rate or at the lower married rate. Online 1040 ez How many withholding allowances you claim (each allowance reduces the amount withheld). Online 1040 ez Whether you want an additional amount withheld. Online 1040 ez Whether you are claiming an exemption from withholding in 2014. Online 1040 ez See Exemption From Withholding , later. Online 1040 ez Note. Online 1040 ez You must specify a filing status and a number of withholding allowances on Form W-4. Online 1040 ez You cannot specify only a dollar amount of withholding. Online 1040 ez New Job When you start a new job, you must fill out Form W-4 and give it to your employer. Online 1040 ez Your employer should have copies of the form. Online 1040 ez If you need to change the information later, you must fill out a new form. Online 1040 ez If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Online 1040 ez You may be able to avoid overwithholding if your employer agrees to use the part-year method. Online 1040 ez See Part-Year Method in chapter 1 of Publication 505 for more information. Online 1040 ez Employee also receiving pension income. Online 1040 ez   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Online 1040 ez However, you can choose to split your withholding allowances between your pension and job in any manner. Online 1040 ez Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Online 1040 ez When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. Online 1040 ez If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Online 1040 ez Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. Online 1040 ez Changing your withholding for 2015. Online 1040 ez   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. Online 1040 ez If the event occurs in December 2014, submit a new Form W-4 within 10 days. Online 1040 ez Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. Online 1040 ez If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Online 1040 ez You should try to have your withholding match your actual tax liability. Online 1040 ez If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Online 1040 ez If too much tax is withheld, you will lose the use of that money until you get your refund. Online 1040 ez Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Online 1040 ez Note. Online 1040 ez You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. Online 1040 ez Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Online 1040 ez The worksheets are for your own records. Online 1040 ez Do not give them to your employer. Online 1040 ez Multiple jobs. Online 1040 ez   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Online 1040 ez Then split your allowances between the Forms W-4 for each job. Online 1040 ez You cannot claim the same allowances with more than one employer at the same time. Online 1040 ez You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Online 1040 ez Married individuals. Online 1040 ez   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Online 1040 ez Use only one set of worksheets. Online 1040 ez You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Online 1040 ez   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Online 1040 ez Alternative method of figuring withholding allowances. Online 1040 ez   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Online 1040 ez For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. Online 1040 ez Personal Allowances Worksheet. Online 1040 ez   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. Online 1040 ez Deduction and Adjustments Worksheet. Online 1040 ez   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Online 1040 ez Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. Online 1040 ez Two-Earners/Multiple Jobs Worksheet. Online 1040 ez   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. Online 1040 ez Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. Online 1040 ez Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Online 1040 ez You accurately complete all the Form W-4 worksheets that apply to you. Online 1040 ez You give your employer a new Form W-4 when changes occur. Online 1040 ez But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Online 1040 ez This is most likely to happen in the following situations. Online 1040 ez You are married and both you and your spouse work. Online 1040 ez You have more than one job at a time. Online 1040 ez You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Online 1040 ez You will owe additional amounts with your return, such as self-employment tax. Online 1040 ez Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Online 1040 ez Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. Online 1040 ez You work only part of the year. Online 1040 ez You change the number of your withholding allowances during the year. Online 1040 ez Cumulative wage method. Online 1040 ez   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Online 1040 ez You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Online 1040 ez You must ask your employer in writing to use this method. Online 1040 ez   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Online 1040 ez ) since the beginning of the year. Online 1040 ez Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. Online 1040 ez It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. Online 1040 ez It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. Online 1040 ez If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. Online 1040 ez You can use the IRS Withholding Calculator at www. Online 1040 ez irs. Online 1040 ez gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. Online 1040 ez Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Online 1040 ez These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Online 1040 ez New Form W-4. Online 1040 ez   When you start a new job, your employer should have you complete a Form W-4. Online 1040 ez Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Online 1040 ez   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Online 1040 ez The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Online 1040 ez No Form W-4. Online 1040 ez   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Online 1040 ez Repaying withheld tax. Online 1040 ez   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Online 1040 ez Your employer cannot repay any of the tax previously withheld. Online 1040 ez Instead, claim the full amount withheld when you file your tax return. Online 1040 ez   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Online 1040 ez Your employer can repay the amount that was withheld incorrectly. Online 1040 ez If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Online 1040 ez Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Online 1040 ez The exemption applies only to income tax, not to social security or Medicare tax. Online 1040 ez You can claim exemption from withholding for 2014 only if both of the following situations apply. Online 1040 ez For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Online 1040 ez For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Online 1040 ez Students. Online 1040 ez   If you are a student, you are not automatically exempt. Online 1040 ez See chapter 1 to find out if you must file a return. Online 1040 ez If you work only part time or only during the summer, you may qualify for exemption from withholding. Online 1040 ez Age 65 or older or blind. Online 1040 ez   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. Online 1040 ez Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Online 1040 ez Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. Online 1040 ez Claiming exemption from withholding. Online 1040 ez   To claim exemption, you must give your employer a Form W-4. Online 1040 ez Do not complete lines 5 and 6. Online 1040 ez Enter “Exempt” on line 7. Online 1040 ez   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Online 1040 ez If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Online 1040 ez   Your claim of exempt status may be reviewed by the IRS. Online 1040 ez An exemption is good for only 1 year. Online 1040 ez   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Online 1040 ez Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Online 1040 ez The payer can figure withholding on supplemental wages using the same method used for your regular wages. Online 1040 ez However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Online 1040 ez Expense allowances. Online 1040 ez   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Online 1040 ez   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Online 1040 ez   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. Online 1040 ez Penalties You may have to pay a penalty of $500 if both of the following apply. Online 1040 ez You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Online 1040 ez You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Online 1040 ez There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Online 1040 ez The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Online 1040 ez These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Online 1040 ez A simple error or an honest mistake will not result in one of these penalties. Online 1040 ez For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. Online 1040 ez Tips The tips you receive while working on your job are considered part of your pay. Online 1040 ez You must include your tips on your tax return on the same line as your regular pay. Online 1040 ez However, tax is not withheld directly from tip income, as it is from your regular pay. Online 1040 ez Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Online 1040 ez See chapter 6 for information on reporting your tips to your employer. Online 1040 ez For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. Online 1040 ez How employer figures amount to withhold. Online 1040 ez   The tips you report to your employer are counted as part of your income for the month you report them. Online 1040 ez Your employer can figure your withholding in either of two ways. Online 1040 ez By withholding at the regular rate on the sum of your pay plus your reported tips. Online 1040 ez By withholding at the regular rate on your pay plus a percentage of your reported tips. Online 1040 ez Not enough pay to cover taxes. Online 1040 ez   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Online 1040 ez See Giving your employer money for taxes in chapter 6. Online 1040 ez Allocated tips. Online 1040 ez   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. Online 1040 ez Withholding is based only on your pay plus your reported tips. Online 1040 ez Your employer should refund to you any incorrectly withheld tax. Online 1040 ez See Allocated Tips in chapter 6 for more information. Online 1040 ez Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. Online 1040 ez Your employer generally must withhold income tax on these benefits from your regular pay. Online 1040 ez For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. Online 1040 ez Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. Online 1040 ez Your employer must notify you if this choice is made. Online 1040 ez For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. Online 1040 ez Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. Online 1040 ez To qualify as sick pay, it must be paid under a plan to which your employer is a party. Online 1040 ez If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. Online 1040 ez An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. Online 1040 ez However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. Online 1040 ez See Form W-4S , later. Online 1040 ez If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. Online 1040 ez Union agreements. Online 1040 ez   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. Online 1040 ez See your union representative or your employer for more information. Online 1040 ez Form W-4S. Online 1040 ez   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. Online 1040 ez Its instructions contain a worksheet you can use to figure the amount you want withheld. Online 1040 ez They also explain restrictions that may apply. Online 1040 ez   Give the completed form to the payer of your sick pay. Online 1040 ez The payer must withhold according to your directions on the form. Online 1040 ez Estimated tax. Online 1040 ez   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. Online 1040 ez If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. Online 1040 ez See Underpayment Penalty for 2013 at the end of this chapter. Online 1040 ez Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. Online 1040 ez This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. Online 1040 ez The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). Online 1040 ez Income tax withholding from an ERD is mandatory. Online 1040 ez More information. Online 1040 ez   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. Online 1040 ez For information on IRAs, see chapter 17. Online 1040 ez For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. Online 1040 ez Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. Online 1040 ez Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. Online 1040 ez Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. Online 1040 ez Any other wager, if the proceeds are at least 300 times the amount of the bet. Online 1040 ez It does not matter whether your winnings are paid in cash, in property, or as an annuity. Online 1040 ez Winnings not paid in cash are taken into account at their fair market value. Online 1040 ez Exception. Online 1040 ez   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. Online 1040 ez However, you may need to provide the payer with a social security number to avoid withholding. Online 1040 ez See Backup withholding on gambling winnings in chapter 1 of Publication 505. Online 1040 ez If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. Online 1040 ez See Estimated Tax for 2014 , later. Online 1040 ez If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Online 1040 ez See Underpayment Penalty for 2013 at the end of this chapter. Online 1040 ez Form W-2G. Online 1040 ez   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. Online 1040 ez Report the tax withheld on line 62 of Form 1040. Online 1040 ez Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. Online 1040 ez To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Online 1040 ez All unemployment compensation is taxable. Online 1040 ez So, if you do not have income tax withheld, you may have to pay estimated tax. Online 1040 ez See Estimated Tax for 2014 , later. Online 1040 ez If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Online 1040 ez For information, see Underpayment Penalty for 2013 at the end of this chapter. Online 1040 ez Federal Payments You can choose to have income tax withheld from certain federal payments you receive. Online 1040 ez These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. Online 1040 ez S. Online 1040 ez C. Online 1040 ez 1421 et. Online 1040 ez seq. Online 1040 ez ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. Online 1040 ez To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Online 1040 ez If you do not choose to have income tax withheld, you may have to pay estimated tax. Online 1040 ez See Estimated Tax for 2014 , later. Online 1040 ez If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Online 1040 ez For information, see Underpayment Penalty for 2013 at the end of this chapter. Online 1040 ez More information. Online 1040 ez   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. Online 1040 ez Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. Online 1040 ez Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. Online 1040 ez The information return shows how much you were paid during the year. Online 1040 ez It also includes your name and taxpayer identification number (TIN). Online 1040 ez TINs are explained in chapter 1 under Social Security Number (SSN) . Online 1040 ez These payments generally are not subject to withholding. Online 1040 ez However, “backup” withholding is required in certain situations. Online 1040 ez Backup withholding can apply to most kinds of payments that are reported on Form 1099. Online 1040 ez The payer must withhold at a flat 28% rate in the following situations. Online 1040 ez You do not give the payer your TIN in the required manner. Online 1040 ez The IRS notifies the payer that the TIN you gave is incorrect. Online 1040 ez You are required, but fail, to certify that you are not subject to backup withholding. Online 1040 ez The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. Online 1040 ez The IRS will do this only after it has mailed you four notices over at least a 210-day period. Online 1040 ez See Backup Withholding in chapter 1 of Publication 505 for more information. Online 1040 ez Penalties. Online 1040 ez   There are civil and criminal penalties for giving false information to avoid backup withholding. Online 1040 ez The civil penalty is $500. Online 1040 ez The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. Online 1040 ez Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. Online 1040 ez This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Online 1040 ez You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Online 1040 ez Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Online 1040 ez If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Online 1040 ez If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Online 1040 ez For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. Online 1040 ez Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. Online 1040 ez To do this, give a new Form W-4 to your employer. Online 1040 ez See chapter 1 of Publication 505. Online 1040 ez Estimated tax not required. Online 1040 ez   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Online 1040 ez You had no tax liability for 2013. Online 1040 ez You were a U. Online 1040 ez S. Online 1040 ez citizen or resident alien for the whole year. Online 1040 ez Your 2013 tax year covered a 12-month period. Online 1040 ez   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. Online 1040 ez For the definition of “total tax” for 2013, see Publication 505, chapter 2. Online 1040 ez Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. Online 1040 ez You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. Online 1040 ez General rule. Online 1040 ez   In most cases, you must pay estimated tax for 2014 if both of the following apply. Online 1040 ez You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Online 1040 ez You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). Online 1040 ez Your 2013 tax return must cover all 12 months. Online 1040 ez    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. Online 1040 ez Special rules for farmers, fishermen, and higher income taxpayers. Online 1040 ez   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. Online 1040 ez If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. Online 1040 ez See Figure 4-A and Publication 505, chapter 2 for more information. Online 1040 ez Figure 4-A. Online 1040 ez Do You Have To Pay Estimated Tax? Please click here for the text description of the image. Online 1040 ez Figure 4-A Do You Have To Pay Estimated Tax? Aliens. Online 1040 ez   Resident and nonresident aliens also may have to pay estimated tax. Online 1040 ez Resident aliens should follow the rules in this chapter unless noted otherwise. Online 1040 ez Nonresident aliens should get Form 1040-ES (NR), U. Online 1040 ez S. Online 1040 ez Estimated Tax for Nonresident Alien Individuals. Online 1040 ez   You are an alien if you are not a citizen or national of the United States. Online 1040 ez You are a resident alien if you either have a green card or meet the substantial presence test. Online 1040 ez For more information about the substantial presence test, see Publication 519, U. Online 1040 ez S. Online 1040 ez Tax Guide for Aliens. Online 1040 ez Married taxpayers. Online 1040 ez   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Online 1040 ez   You and your spouse can make joint estimated tax payments even if you are not living together. Online 1040 ez   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). Online 1040 ez   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. Online 1040 ez Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Online 1040 ez 2013 separate returns and 2014 joint return. Online 1040 ez   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Online 1040 ez You filed a separate return if you filed as single, head of household, or married filing separately. Online 1040 ez 2013 joint return and 2014 separate returns. Online 1040 ez   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Online 1040 ez You file a separate return if you file as single, head of household, or married filing separately. Online 1040 ez   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. Online 1040 ez Then multiply the tax on the joint return by the following fraction. Online 1040 ez     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. Online 1040 ez Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Online 1040 ez Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Online 1040 ez For 2014, they plan to file married filing separately. Online 1040 ez Joe figures his share of the tax on the 2013 joint return as follows. Online 1040 ez   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. Online 1040 ez 6%     Joe's share of tax on joint return  ($6,386 × 87. Online 1040 ez 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. Online 1040 ez When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Online 1040 ez Use your 2013 federal tax return as a guide. Online 1040 ez You can use Form 1040-ES and Publication 505 to figure your estimated tax. Online 1040 ez Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). Online 1040 ez You must make adjustments both for changes in your own situation and for recent changes in the tax law. Online 1040 ez For a discussion of these changes, visit IRS. Online 1040 ez gov. Online 1040 ez For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. Online 1040 ez When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. Online 1040 ez Each period has a specific payment due date. Online 1040 ez If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. Online 1040 ez The payment periods and due dates for estimated tax payments are shown next. Online 1040 ez   For the period: Due date:*     Jan. Online 1040 ez 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. Online 1040 ez 15     Sept. Online 1040 ez 1– Dec. Online 1040 ez 31 Jan. Online 1040 ez 15, next year     *See Saturday, Sunday, holiday rule and January payment . Online 1040 ez Saturday, Sunday, holiday rule. Online 1040 ez   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. Online 1040 ez January payment. Online 1040 ez   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Online 1040 ez Fiscal year taxpayers. Online 1040 ez   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. Online 1040 ez When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Online 1040 ez If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Online 1040 ez You can pay all your estimated tax at that time, or you can pay it in installments. Online 1040 ez If you choose to pay in installments, make your first payment by the due date for the first payment period. Online 1040 ez Make your remaining installment payments by the due dates for the later periods. Online 1040 ez No income subject to estimated tax during first period. Online 1040 ez    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Online 1040 ez You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Online 1040 ez The following chart shows when to make installment payments. Online 1040 ez If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. Online 1040 ez 15 Jan. Online 1040 ez 15 next year April 1–May 31 June 16 Sept. Online 1040 ez 15 Jan. Online 1040 ez 15 next year June 1–Aug. Online 1040 ez 31 Sept. Online 1040 ez 15 Jan. Online 1040 ez 15 next year After Aug. Online 1040 ez 31 Jan. Online 1040 ez 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . Online 1040 ez How much to pay to avoid a penalty. Online 1040 ez   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. Online 1040 ez How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. Online 1040 ez You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. Online 1040 ez These methods are described in chapter 2 of Publication 505. Online 1040 ez If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Online 1040 ez If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. Online 1040 ez Underpayment penalty. Online 1040 ez   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Online 1040 ez Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. Online 1040 ez See chapter 4 of Publication 505 for more information. Online 1040 ez Change in estimated tax. Online 1040 ez   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Online 1040 ez Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Online 1040 ez Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Online 1040 ez You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. Online 1040 ez How To Pay Estimated Tax There are several ways to pay estimated tax. Online 1040 ez Credit an overpayment on your 2013 return to your 2014 estimated tax. Online 1040 ez Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Online 1040 ez Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Online 1040 ez Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Online 1040 ez On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Online 1040 ez Take the amount you have credited into account when figuring your estimated tax payments. Online 1040 ez You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. Online 1040 ez You also cannot use that overpayment in any other way. Online 1040 ez Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Online 1040 ez You can pay using either of the following electronic payment methods. Online 1040 ez Direct transfer from your bank account. Online 1040 ez Credit or debit card. Online 1040 ez To pay your taxes online or for more information, go to www. Online 1040 ez irs. Online 1040 ez gov/e-pay. Online 1040 ez Pay by Phone Paying by phone is another safe and secure method of paying electronically. Online 1040 ez Use one of the following methods. Online 1040 ez Direct transfer from your bank account. Online 1040 ez Credit or debit card. Online 1040 ez To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). Online 1040 ez People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. Online 1040 ez To pay using a credit or debit card, you can call one of the following service providers. Online 1040 ez There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Online 1040 ez WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. Online 1040 ez payUSAtax. Online 1040 ez com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Online 1040 ez officialpayments. Online 1040 ez com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Online 1040 ez PAY1040. Online 1040 ez com For the latest details on how to pay by phone, go to www. Online 1040 ez irs. Online 1040 ez gov/e-pay. Online 1040 ez Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Online 1040 ez During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. Online 1040 ez The enclosed payment vouchers will be preprinted with your name, address, and social security number. Online 1040 ez Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. Online 1040 ez Use the window envelopes that came with your Form 1040-ES package. Online 1040 ez If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Online 1040 ez Note. Online 1040 ez These criteria can change without notice. Online 1040 ez If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. Online 1040 ez irs. Online 1040 ez gov and print a copy of Form 1040-ES which includes four blank payment vouchers. Online 1040 ez Complete one of these and make your payment timely to avoid penalties for paying late. Online 1040 ez Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. Online 1040 ez If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. Online 1040 ez gov. Online 1040 ez Follow the instructions to make sure you use the vouchers correctly. Online 1040 ez Joint estimated tax payments. Online 1040 ez   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Online 1040 ez Change of address. Online 1040 ez   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Online 1040 ez Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Online 1040 ez Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Online 1040 ez Also take credit for the estimated tax you paid for 2013. Online 1040 ez These credits are subtracted from your total tax. Online 1040 ez Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Online 1040 ez Two or more employers. Online 1040 ez   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. Online 1040 ez You may be able to claim the excess as a credit against your income tax when you file your return. Online 1040 ez See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. Online 1040 ez Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. Online 1040 ez Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Online 1040 ez Forms W-2 and W-2G. Online 1040 ez   If you file a paper return, always file Form W-2 with your income tax return. Online 1040 ez File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. Online 1040 ez   You should get at least two copies of each form. Online 1040 ez If you file a paper return, attach one copy to the front of your federal income tax return. Online 1040 ez Keep one copy for your records. Online 1040 ez You also should receive copies to file with your state and local returns. Online 1040 ez Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Online 1040 ez You should receive a separate Form W-2 from each employer you worked for. Online 1040 ez If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Online 1040 ez However, your employer must provide or send it to you by January 31, 2014. Online 1040 ez If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Online 1040 ez If you have not received your Form W-2 by January 31, you should ask your employer for it. Online 1040 ez If you do not receive it by February 15, call the IRS. Online 1040 ez Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Online 1040 ez Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. Online 1040 ez In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Online 1040 ez Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Online 1040 ez If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Online 1040 ez Report the amounts you won on line 21 of Form 1040. Online 1040 ez Take credit for the tax withheld on line 62 of Form 1040. Online 1040 ez If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Online 1040 ez The 1099 Series Most forms in the 1099 series are not filed with your return. Online 1040 ez These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). Online 1040 ez Unless instructed to file any of these forms with your return, keep them for your records. Online 1040 ez There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Online 1040 ez ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. Online 1040 ez If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Online 1040 ez See the instructions to these forms for details. Online 1040 ez Form 1099-R. Online 1040 ez   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Online 1040 ez Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. Online 1040 ez You cannot use Form 1040EZ if you received payments reported on Form 1099-R. Online 1040 ez Backup withholding. Online 1040 ez   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Online 1040 ez Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Online 1040 ez Call the telephone number or write to the address given for the payer on the form. Online 1040 ez The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Online 1040 ez A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Online 1040 ez In certain situations, you will receive two forms in place of the original incorrect form. Online 1040 ez This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Online 1040 ez One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Online 1040 ez This form will have an “X” in the “CORRECTED” box at the top of the form. Online 1040 ez The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Online 1040 ez Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Online 1040 ez S. Online 1040 ez Individual Income Tax Return. Online 1040 ez Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Online 1040 ez Do not include any amount withheld from your spouse's income. Online 1040 ez However, different rules may apply if you live in a community property state. Online 1040 ez Community property states are listed in chapter 2. Online 1040 ez For more information on these rules, and some exceptions, see Publication 555, Community Property. Online 1040 ez Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. Online 1040 ez For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. Online 1040 ez Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Online 1040 ez Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Online 1040 ez You must use Form 1040 or Form 1040A if you paid estimated tax. Online 1040 ez You cannot use Form 1040EZ. Online 1040 ez Name changed. Online 1040 ez   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. Online 1040 ez The statement should cover payments you made jointly with your spouse as well as any you made separately. Online 1040 ez   Be sure to report the change to the Social Security Administration. Online 1040 ez This prevents delays in processing your return and issuing any refunds. Online 1040 ez Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Online 1040 ez If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Online 1040 ez One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Online 1040 ez If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Online 1040 ez Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Online 1040 ez If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Online 1040 ez If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. Online 1040 ez If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. Online 1040 ez Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Online 1040 ez Generally, you will not have to pay a penalty for 2013 if any of the following apply. Online 1040 ez The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. Online 1040 ez 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. Online 1040 ez Your total 2013 tax minus your withholding and refundable credits is less than $1,000. Online 1040 ez You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. Online 1040 ez See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. Online 1040 ez Farmers and fishermen. Online 1040 ez   Special rules apply if you are a farmer or fisherman. Online 1040 ez See Farmers and Fishermen in chapter 4 of Publication 505 for more information. Online 1040 ez IRS can figure the penalty for you. Online 1040 ez   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. Online 1040 ez Generally, the IRS will figure the penalty for you and send you a bill. Online 1040 ez However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. Online 1040 ez See chapter 4 of Publication 505. Online 1040 ez Prev  Up  Next   Home   More Online Publications