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1040 Ez Instructions 2013

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1040 Ez Instructions 2013

1040 ez instructions 2013 Index A Additional Medicare Tax, Step 5. 1040 ez instructions 2013 , Line 18. 1040 ez instructions 2013 Address change, Change of address. 1040 ez instructions 2013 Adjustments to income Estimated tax, Adjustments to income. 1040 ez instructions 2013 Withholding allowances, Adjustments to income (worksheet line 4). 1040 ez instructions 2013 Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). 1040 ez instructions 2013 AGI, AGI. 1040 ez instructions 2013 Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. 1040 ez instructions 2013 Annualized estimated tax worksheets, Worksheet 2-9. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. 1040 ez instructions 2013 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. 1040 ez instructions 2013 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. 1040 ez instructions 2013 Credit against income tax, Backup withholding. 1040 ez instructions 2013 C Capital gains and losses Annualized estimated tax, Tax on net capital gain. 1040 ez instructions 2013 Estimated tax on net capital gain, Tax on net capital gain. 1040 ez instructions 2013 Qualified dividends, Tax on qualified dividends and capital gains. 1040 ez instructions 2013 Casualty and theft losses, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 Waiver of penalty, Waiver of Penalty Change of address, Change of address. 1040 ez instructions 2013 Change of name, Name changed. 1040 ez instructions 2013 Charitable contributions, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). 1040 ez instructions 2013 Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). 1040 ez instructions 2013 Claim of right, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 Commodity credit corporation loans, Federal Payments Community property states, Community property states. 1040 ez instructions 2013 Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). 1040 ez instructions 2013 Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). 1040 ez instructions 2013 Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. 1040 ez instructions 2013 Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 1040 ez instructions 2013 Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. 1040 ez instructions 2013 Domestic help, Household workers. 1040 ez instructions 2013 Definition, Household workers. 1040 ez instructions 2013 Withholding, Household workers. 1040 ez instructions 2013 E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. 1040 ez instructions 2013 Nonaccountable plans, Nonaccountable plan. 1040 ez instructions 2013 Reimbursements, Expense allowances. 1040 ez instructions 2013 Employer Identification Numbers (EINs), Taxpayer identification number. 1040 ez instructions 2013 Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. 1040 ez instructions 2013 , Employer's error. 1040 ez instructions 2013 Repaying withheld tax, Repaying withheld tax. 1040 ez instructions 2013 Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 1040 ez instructions 2013 Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. 1040 ez instructions 2013 Aliens, Aliens, Nonresident aliens. 1040 ez instructions 2013 Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. 1040 ez instructions 2013 Change of address, Change of address. 1040 ez instructions 2013 Change of name, Name changed. 1040 ez instructions 2013 Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. 1040 ez instructions 2013 Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. 1040 ez instructions 2013 , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. 1040 ez instructions 2013 Higher income individuals, Higher income taxpayers. 1040 ez instructions 2013 How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. 1040 ez instructions 2013 Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. 1040 ez instructions 2013 , Tax on net capital gain. 1040 ez instructions 2013 No standard deduction, No standard deduction. 1040 ez instructions 2013 Nonresident aliens, Nonresident aliens. 1040 ez instructions 2013 Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. 1040 ez instructions 2013 Separate returns, Separate Returns Sick pay, Estimated tax. 1040 ez instructions 2013 Standard deduction, Standard deduction—line 2. 1040 ez instructions 2013 , Line 7. 1040 ez instructions 2013 Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. 1040 ez instructions 2013 , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. 1040 ez instructions 2013 2014 Estimated Tax Worksheet, Worksheet 2-2. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. 1040 ez instructions 2013 Foreign earned income, Worksheet 2-8. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. 1040 ez instructions 2013 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. 1040 ez instructions 2013 Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. 1040 ez instructions 2013 Good for only one year, An exemption is good for only 1 year. 1040 ez instructions 2013 Itemized deductions, Itemizing deductions or claiming exemptions or credits. 1040 ez instructions 2013 Students, Students. 1040 ez instructions 2013 Exemptions, Line 10. 1040 ez instructions 2013 Dependents, Dependents. 1040 ez instructions 2013 Expected taxable income, Exemptions—line 4. 1040 ez instructions 2013 Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). 1040 ez instructions 2013 Self, Self. 1040 ez instructions 2013 Spouse, Spouse. 1040 ez instructions 2013 Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 Allowances, Expense allowances. 1040 ez instructions 2013 F Farmers Estimated tax, Special Rules, Farmers and fishermen. 1040 ez instructions 2013 , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 1040 ez instructions 2013 Gross income, Gross income from farming. 1040 ez instructions 2013 Joint returns, Joint returns. 1040 ez instructions 2013 Required annual payment, Farmers and fishermen. 1040 ez instructions 2013 Underpayment penalty, Farmers and fishermen. 1040 ez instructions 2013 , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 1040 ez instructions 2013 Withholding for farmworkers, Farmworkers. 1040 ez instructions 2013 Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. 1040 ez instructions 2013 Farmers and fishermen, Fiscal year farmers and fishermen. 1040 ez instructions 2013 Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. 1040 ez instructions 2013 , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 1040 ez instructions 2013 Gross income, Gross income from fishing. 1040 ez instructions 2013 Joint returns, Joint returns. 1040 ez instructions 2013 Required annual payment, Farmers and fishermen. 1040 ez instructions 2013 Underpayment penalty, Farmers and fishermen. 1040 ez instructions 2013 , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 1040 ez instructions 2013 Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. 1040 ez instructions 2013 , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. 1040 ez instructions 2013 Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 1040 ez instructions 2013 , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. 1040 ez instructions 2013 Number of allowances claimed, Only one job (worksheet line B). 1040 ez instructions 2013 Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. 1040 ez instructions 2013 Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. 1040 ez instructions 2013 Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. 1040 ez instructions 2013 Form W-9, Withholding rules. 1040 ez instructions 2013 Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. 1040 ez instructions 2013 Fringe benefits, Taxable Fringe Benefits, More information. 1040 ez instructions 2013 G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 , Form W-2G Winnings, Form W-2G Gross income, Gross income. 1040 ez instructions 2013 Farming, Gross income from farming. 1040 ez instructions 2013 Fishing, Gross income from fishing. 1040 ez instructions 2013 H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). 1040 ez instructions 2013 Withholding allowance, Head of household filing status (worksheet line E). 1040 ez instructions 2013 Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. 1040 ez instructions 2013 Underpayment penalty, Higher income taxpayers. 1040 ez instructions 2013 Household workers, Household workers. 1040 ez instructions 2013 I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 1040 ez instructions 2013 IRS withholding calculator, IRS Withholding Calculator. 1040 ez instructions 2013 Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 Estimated tax, expected taxable income, Itemized deductions—line 2. 1040 ez instructions 2013 Exemption from withholding, Itemizing deductions or claiming exemptions or credits. 1040 ez instructions 2013 Gambling losses, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. 1040 ez instructions 2013 Farmers and fishermen, Joint returns. 1040 ez instructions 2013 Underpayment penalty, 2012 separate returns and 2013 joint return. 1040 ez instructions 2013 M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. 1040 ez instructions 2013 (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. 1040 ez instructions 2013 Withholding allowances, Married individuals. 1040 ez instructions 2013 Medical and dental expenses, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 Military retirement pay, Military retirees. 1040 ez instructions 2013 , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. 1040 ez instructions 2013 N Name change, Name changed. 1040 ez instructions 2013 Net investment income tax, Step 5. 1040 ez instructions 2013 , Line 18. 1040 ez instructions 2013 NIIT, Step 5. 1040 ez instructions 2013 , Line 18. 1040 ez instructions 2013 Noncitizens Estimated tax, Aliens Withholding, Single. 1040 ez instructions 2013 , Employees who are not citizens or residents. 1040 ez instructions 2013 Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. 1040 ez instructions 2013 Individual taxpayer identification numbers (ITINs), Taxpayer identification number. 1040 ez instructions 2013 O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. 1040 ez instructions 2013 Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. 1040 ez instructions 2013 Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. 1040 ez instructions 2013 Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). 1040 ez instructions 2013 Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. 1040 ez instructions 2013 Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. 1040 ez instructions 2013 Excess, Accountable plan. 1040 ez instructions 2013 Reporting Fringe benefits, How your employer reports your benefits. 1040 ez instructions 2013 Gambling winnings, Information to give payer. 1040 ez instructions 2013 Tips to employer, Reporting tips to your employer. 1040 ez instructions 2013 Required annual payment, Required Annual Payment— Line 14c, Example. 1040 ez instructions 2013 Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. 1040 ez instructions 2013 Self-employment tax, Self-employment income. 1040 ez instructions 2013 Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. 1040 ez instructions 2013 Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. 1040 ez instructions 2013 Single marital status, Single. 1040 ez instructions 2013 Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. 1040 ez instructions 2013 Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. 1040 ez instructions 2013 Marital status, Marital Status Personal Allowances Worksheet, Spouse. 1040 ez instructions 2013 Standard deduction, Standard deduction—line 2. 1040 ez instructions 2013 , Line 7. 1040 ez instructions 2013 State and local income taxes and property taxes, Itemized deductions (worksheet line 1). 1040 ez instructions 2013 State or local deferred compensation plan payments, Periodic Payments Students, Students. 1040 ez instructions 2013 Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. 1040 ez instructions 2013 Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. 1040 ez instructions 2013 Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. 1040 ez instructions 2013 Tips, Tips, More information. 1040 ez instructions 2013 Total income, Total income. 1040 ez instructions 2013 Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 1040 ez instructions 2013 TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. 1040 ez instructions 2013 Amended estimated tax, Underpayment penalty. 1040 ez instructions 2013 Amended returns, Amended returns. 1040 ez instructions 2013 Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. 1040 ez instructions 2013 Capital gains (Worksheet 4-1), Worksheet 4-1. 1040 ez instructions 2013 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. 1040 ez instructions 2013 , Farmers and Fishermen, Farmers and fishermen. 1040 ez instructions 2013 Figuring, IRS can figure the penalty for you. 1040 ez instructions 2013 , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. 1040 ez instructions 2013 Joint returns, 2012 separate returns and 2013 joint return. 1040 ez instructions 2013 Lowering or eliminating, Lowering or eliminating the penalty. 1040 ez instructions 2013 Minimum required each period, Minimum required each period. 1040 ez instructions 2013 No penalty, No penalty. 1040 ez instructions 2013 No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. 1040 ez instructions 2013 , Actual withholding method. 1040 ez instructions 2013 Penalty figured for each period, Penalty figured separately for each period. 1040 ez instructions 2013 Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. 1040 ez instructions 2013 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. 1040 ez instructions 2013 Waiver, Waiver of Penalty When charged, When penalty is charged. 1040 ez instructions 2013 Unemployment compensation, Unemployment Compensation, Form 1099-G. 1040 ez instructions 2013 W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. 1040 ez instructions 2013 , Only one job (worksheet line B). 1040 ez instructions 2013 Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. 1040 ez instructions 2013 Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. 1040 ez instructions 2013 Domestic help, Household workers. 1040 ez instructions 2013 Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. 1040 ez instructions 2013 Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. 1040 ez instructions 2013 Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 1040 ez instructions 2013 , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. 1040 ez instructions 2013 , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. 1040 ez instructions 2013 Household workers, Household workers. 1040 ez instructions 2013 Marital status, Marital Status Married taxpayers, Married. 1040 ez instructions 2013 , Married individuals. 1040 ez instructions 2013 Multiple jobs, Multiple jobs. 1040 ez instructions 2013 Noncitizens, Single. 1040 ez instructions 2013 , Employees who are not citizens or residents. 1040 ez instructions 2013 Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. 1040 ez instructions 2013 Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. 1040 ez instructions 2013 Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. 1040 ez instructions 2013 , Actual withholding method. 1040 ez instructions 2013 Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 1040 ez instructions 2013 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. 1040 ez instructions 2013 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. 1040 ez instructions 2013 Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. 1040 ez instructions 2013 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. 1040 ez instructions 2013 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. 1040 ez instructions 2013 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
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IRS Statement on Data Security Employee Issue

The IRS informed employees today of a data security issue that has recently been discovered. The information at issue, which we presently believe dates back to 2007 or earlier, included IRS employee-related information and not general taxpayer information or records. The incident stems from an employee's use of an unencrypted thumb drive and does not involve a third-party breach of any of our systems. This was not a problem with our network or systems, but rather an isolated instance. We are working cooperatively with TIGTA, as it continues its review of this matter and will take appropriate action.

At this point, we have no direct evidence to indicate this personal information has been used for identity theft or other inappropriate uses. The IRS strongly believes this situation could not occur in today’s environment, because starting in 2008 we added automatic encryption for any external portable devices attached to our systems.

 

 

Page Last Reviewed or Updated: 18-Mar-2014

The 1040 Ez Instructions 2013

1040 ez instructions 2013 Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. 1040 ez instructions 2013 Installment sale, Installment reporting for sale of partnership interest. 1040 ez instructions 2013 Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. 1040 ez instructions 2013 C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. 1040 ez instructions 2013 , Capital interest. 1040 ez instructions 2013 Comments on publication, Comments and suggestions. 1040 ez instructions 2013 Contribution Basis of property, Basis of contributed property. 1040 ez instructions 2013 Built-in gain or loss, Allocations to account for built-in gain or loss. 1040 ez instructions 2013 Distribution of property, Distribution of contributed property to another partner. 1040 ez instructions 2013 Net precontribution gain, Net precontribution gain. 1040 ez instructions 2013 Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. 1040 ez instructions 2013 Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. 1040 ez instructions 2013 Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. 1040 ez instructions 2013 8308, Information return required of partnership. 1040 ez instructions 2013 8832, Organizations formed after 1996. 1040 ez instructions 2013 8865, Contribution to foreign partnership. 1040 ez instructions 2013 G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. 1040 ez instructions 2013 Inventory items, substantially appreciated, Substantially appreciated inventory items. 1040 ez instructions 2013 L Liability Assumption of, Assumption of liability. 1040 ez instructions 2013 Partner's assumed by partnership, Partner's liabilities assumed by partnership. 1040 ez instructions 2013 Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. 1040 ez instructions 2013 Liquidation Constructive, Constructive liquidation. 1040 ez instructions 2013 Partner's interest, Complete liquidation of partner's interest. 1040 ez instructions 2013 Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. 1040 ez instructions 2013 M Marketable securities, Marketable securities treated as money. 1040 ez instructions 2013 N Notice group, TEFRA, Notice group. 1040 ez instructions 2013 Notice partner, TEFRA, Notice partner. 1040 ez instructions 2013 P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. 1040 ez instructions 2013 Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. 1040 ez instructions 2013 Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. 1040 ez instructions 2013 Liquidation of, Complete liquidation of partner's interest. 1040 ez instructions 2013 , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. 1040 ez instructions 2013 Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. 1040 ez instructions 2013 Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. 1040 ez instructions 2013 Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. 1040 ez instructions 2013 Capital interest, Capital interest. 1040 ez instructions 2013 Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. 1040 ez instructions 2013 Precontribution gain, Net precontribution gain. 1040 ez instructions 2013 Profits interest, Profits interest. 1040 ez instructions 2013 Publications (see Tax help) R Related person, Related person. 1040 ez instructions 2013 S Self-employed health insurance, Self-employed health insurance premiums. 1040 ez instructions 2013 Short period return, Short period return. 1040 ez instructions 2013 Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. 1040 ez instructions 2013 Suggestions for publication, Comments and suggestions. 1040 ez instructions 2013 T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. 1040 ez instructions 2013 TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. 1040 ez 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