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Frequently Asked Questions: Do I Need a PTIN?

a. General Guidance

b. PTIN Scenarios

c. Supervised, Non-Signing, and Non-1040 Preparers

d. SSN Requirements for Obtaining a PTIN


a. General Guidance


1. Who needs a Preparer Tax Identification Number (PTIN)? (revised 2/22/12)

A PTIN must be obtained by all enrolled agents, as well as all tax return preparers who are compensated for preparing, or assisting in the preparation of, all or substantially all of any U.S. federal tax return, claim for refund, or other tax form submitted to the IRS except the following:

Form SS-4, Application for Employer Identification Number;
Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding;
Form SS-16, Certificate of Election of Coverage under FICA;
Form W-2 series of returns;
Form W-7, Application for IRS Individual Taxpayer Identification Number;
Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding;
Form 870, Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment;
Form 872, Consent to Extend the Time to Assess Tax;
Form 906, Closing Agreement On Final Determination Covering Specific Matters;
Form 1098 series;
Form 1099 series;
Form 2848, Power of Attorney and Declaration of Representative;
Form 3115, Application for Change in Accounting Method;
Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits;
Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners;
Form 4419, Application for Filing Information Returns Electronically;
Form 5300, Application for Determination for Employee Benefit Plan;
Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans;
Form 5310, Application for Determination for Terminating Plan;
Form 5500 series;
Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips;
Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests;
Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests;
Form 8508, Request for Waiver From Filing Information Returns Electronically;
Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request;
Form 8809, Application for Extension of Time to File Information Return;
Form 8821, Tax Information Authorization;
Form 8942, Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project Program

Refer to the scenarios for additional guidance.

2. Are individuals who are active attorneys and certified public accountants required to obtain a PTIN if they do not prepare all or substantially all of any tax return? (revised 2/22/12)

Attorneys and certified public accountants do not need to obtain a PTIN unless they prepare for compensation all or substantially all of a federal tax return or claim for refund.

3. Are enrolled retirement plan agents required to obtain a PTIN? (posted 11/4/11)

Enrolled Retirement Plan Agents are only required to obtain a PTIN if they prepare or assist in the preparation of all or substantially all of any tax return or claim for refund that is not on the list of forms exempt from the PTIN requirement. ERPAs that prepare only Form 5300 or 5500 series returns are not required to obtain a PTIN. See Notice 2011-91 for more information.

4. Can multiple individuals or one office share one PTIN? (revised 6/9/11)

No, every individual who, for compensation, prepares or assists in the preparation of a tax return or claim for refund must have his or her own PTIN and each tax return preparer may only obtain one PTIN.

5. If I don't have a PTIN, can I still prepare tax returns for compensation? (revised 10/10/13)

No. You must have a PTIN to prepare tax returns for compensation. 

6. Is there an age requirement for obtaining a PTIN? (posted 9/30/10)

Yes, applicants must be at least 18 years of age.

7. What penalties can be imposed against tax return preparers who don't have a current PTIN? (revised 2/22/12)

Failure to have a current PTIN could result in the imposition of Internal Revenue Code section 6695 penalties, injunction, and/or disciplinary action by the IRS Office of Professional Responsibility.

8. What is the difference between a PTIN and an EFIN? Does a preparer need both? (revised 2/22/12)

A Preparer Tax Identification Number (PTIN) is a number issued by the IRS to paid tax return preparers. It is used as the tax return preparer’s identification number and, when applicable, must be placed in the Paid Preparer section of a tax return that the tax return preparer prepared for compensation. There is an initial fee of $64.25 and an annual renewal fee of $63.00.

An Electronic Filing Identification Number (EFIN) is a number issued by the IRS to individuals or firms that have been approved as authorized IRS e-file providers.  It is included with all electronic return data transmitted to the IRS.  There is no fee for an EFIN.

Preparer Tax Identification Numbers are issued to individuals.  Electronic Filing Identification Numbers are issued to individuals or firms.  Most preparers need both.

9. If an employee of a business prepares the business’ tax returns as part of their job responsibilities, do they need to obtain a PTIN? (revised 9/28/10)

No. An employee who prepares his employer’s federal tax returns is not required to sign as a paid preparer. Accordingly, unless the employee prepares other federal tax returns for compensation, he or she is not required to register and obtain a PTIN.

10. Are e-file transmitters or intermediate service providers that do not prepare returns subject to the PTIN requirements? (revised 9/28/10)

No. E-file providers that assist in the formatting and transmission of tax returns electronically, but do not prepare all or substantially all of a federal tax return or claim for refund for compensation, are not required to obtain a PTIN.

11. Will the IRS share my PTIN application information with other people? (revised 4/19/12)

The law allows vendors and others to obtain the PTIN holder listing. PTIN holders are not allowed to opt out of the disclosure of their contact information because Freedom of Information Act (FOIA) laws make the information public. If you receive unwanted email solicitations due to this required disclosure, the Federal Trade Commission, Bureau of Consumer Protection can best advise you whether an email violates the CAN-SPAM Act of 2003 and how to report violations.

You should also review the PTIN application Privacy Policy.

In order to maintain privacy PTIN holders may want to review and/or update contact information


b. PTIN Scenarios


1. I am a tax return preparer, and I have a PTIN.  My firm employs a bookkeeper.  She gathers client receipts and invoices, and organizes and records all information for me.  Although I use the information that our bookkeeper has compiled, I prepare my clients’ tax returns and make all substantive determinations that go into computing the tax liability.  Does my bookkeeper need to have a PTIN? (posted 9/28/10)

No, she is not a tax return preparer, and is not required to have a PTIN.

2. I am a tax return preparer, and I have a PTIN.  Every tax filing season I hire two paid interns from the accounting program at a local college to help me during the busy season.  The interns perform data entry from the tax organizer that my clients fill out, and assemble the documentation that the clients have submitted.  Where clients have submitted incomplete information, or more information is needed, the interns may call clients to gather information missing from the tax organizer, but they are not allowed to provide advice or answer tax law questions.  I prepare and sign all my clients’ returns.  Do my interns need to have a PTIN?  (posted 9/28/10)

No, the interns are not tax return preparers, and are not required to have a PTIN.

3. Same facts as above, but in order to help my interns get exposure to the tax system, I allow them to work with clients who have very simple tax situations, and prepare the Form 1040-EZ.  I review the forms carefully, and sign them.  Are my interns required to have PTINs? (posted 9/28/10)

Yes, the interns are tax return preparers and are required to have a PTIN, whether or not they sign the returns.

4. I am a tax return preparer, and I have a PTIN.  I have an administrative assistant in the office who also performs data entry during tax filing season.  At times, clients call and provide him with information, which he records in the system.  Using the data he has entered, I meet with my clients and provide advice as needed.   I then prepare and sign their returns.  Is my administrative assistant required to have a PTIN? posted 9/28/10)

No, the administrative assistant is not a tax return preparer, and is not required to have a PTIN.

5. I am a retired tax professional, and I volunteer during the tax filing season.  I volunteer at a VITA site, where I prepare individual tax returns for lower-income individuals for no compensation.  Do I need to have a PTIN? (revised 10/10/13)

No, you are not required to have a PTIN.

6. I run a small tax return preparation business that is heavily software-based.  I employ four associates who sit with taxpayers and walk through a step-by-step software program that uses an “interview” process that results in a draft tax return.  I check and sign the returns, and I have a PTIN.  Do my four associates need to have a PTIN? (posted 9/28/10)

You will need to perform additional analysis to determine whether your four associates must have a PTIN.  The answer depends on the specific circumstances of your firm.  In general, if individuals prepare, or assist in preparing, all or substantially all of a tax return, including making determinations that affect tax liability, they must have a PTIN.

7. I am a reporting agent who prepares Forms 94X series returns for my clients for compensation.  I do not exercise any discretion or independent judgment on my client's underlying tax positions and I do not render tax advice to any of my clients.  Do I need a PTIN?  (revised 1/3/11)

No.  The PTIN regulations incorporate the carve-out from the definition of tax return preparer in Treasury Regulation section 301.7701–15(f) for individuals who provide only typing, reproduction, or other mechanical assistance in the preparation of a return or claim for refund.  Example one under Treasury Regulation section 301.7701-15(f)(6) provides that reporting agents who do not exercise any discretion or independent judgment on the client's underlying tax positions and who do not render tax advice to any clients are carved-out under this exception and, therefore, are not tax return preparers.

8. I am a reporting agent who prepares Forms 94X series returns for my clients for compensation.  On occasion, my clients ask me for assistance with issues such as determining whether their workers are employees or independent contractors for federal tax purposes.  Do I need a PTIN? (revised 1/3/11)

Yes.  The PTIN regulations require all tax return preparers who are compensated for preparing, or assisting in the preparation of, all or substantially all of a tax return or claim for refund of tax to register and obtain a PTIN.  The carve-out from the definition of tax return preparer for individuals who provide only typing, reproduction, or other mechanical assistance in the preparation of a return or claim for refund does not apply to reporting agents who render tax advice to any client (example two under Treasury Regulation section 301.7701-15(f)(6)).

9. I am a retirement plan administrator who prepares Forms 5500 and the accompanying schedules for my clients. I also prepare Forms 8955-SSA and Form 5558 for my clients. While the Form 5500 series returns are included in the list of forms exempted from the PTIN requirements in Notice 2011-6, the Forms 8955-SSA and Forms 5558 are not included in that list. Am I required to obtain a PTIN? (posted 3/4/11)

No. The Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Participants, and Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, are, for purposes of Notice 2011-6, part of the "Form 5500 series" of tax returns inasmuch as these forms are prepared either in conjunction with the filing of a retirement plan's Form 5500 filing or to request an extension of time to file a Form 5500 series tax return.

10. Is an attorney or a certified public accountant required to obtain a PTIN if the attorney or certified public accountant only advises a client regarding an issue that is reflected on a claim for refund? (posted 3/4/11)

An attorney or certified public accountant is required to obtain a PTIN if the attorney or certified public accountant prepares, or assists in preparing, all or substantially all of a return or claim for refund. Under the authority of section 1.6109-2(h), however, an attorney or certified public accountant will not be required to obtain a PTIN if the attorney or certified public accountant only advises a client regarding an issue that is reflected on a claim for refund and neither the attorney or certified public accountant nor any person in the firm of the attorney or certified public accountant signs or is required to sign the claim for refund under Treasury Regulation sections 301.7701-15(b)(1) and 1.6695-1(b). The attorney or certified public accountant in question is still a nonsigning tax return preparer subject to penalty under section 6694 if the attorney or certified public accountant has prepared all or a substantial portion of the claim for refund within the meaning of Treasury Regulation section 301.7701-15(b)(3).

11. Our company prepares Forms 2290 for our clients.  It is the only federal tax form we prepare.  Are our employees subject to any of the new regulations? (revised 2/7/13)

Yes, any individual who receives compensation for preparing Forms 2290 is required to register with the IRS and obtain a PTIN.

12. If someone only prepares or assists with preparing Form 1023 for compensation, should they obtain a PTIN? (posted 3/7/12)
 
Generally yes.  More information about PTIN requirements for preparers of exempt organization forms is available here


c. Supervised, Non-Signing, and Non-1040 Preparers


1.  What is a supervised preparer?  Do supervised preparers need a PTIN? (revised 2/7/13)

A supervised preparer is a non-signing preparer who is employed by a law firm, CPA firm or other recognized firm (a firm that is at least 80 percent owned by attorneys, CPAs, or enrolled agents).  The returns they prepare are signed by a supervising attorney, CPA or enrolled agent at the firm. 

A supervised preparer does need a PTIN and must provide their supervisor’s PTIN on their PTIN application or renewal.

Additional guidance on supervised preparers is available in Notice 2011-6 (or view the Fact Sheet).

2. I own a tax preparation business and I review and sign all the returns my employees prepare.  Do they need PTINs?  (revised 2/7/13)

Yes.  Anyone you hire to prepare tax returns needs a PTIN regardless of whether you review and sign the returns.

3. What are the requirements for people who prepare returns other than the Form 1040 series? (revised 2/7/13)

Non-1040 preparers generally need a PTIN.  For exemptions to the PTIN requirement, see FAQ 1 at the top of this page under General Guidance

4. When multiple paid preparers are involved in preparation and/or review of a return, who is required to sign the return?  (posted 8/11/10)

Existing Treasury regulations under sections 1.6695-1(b) and 301.7701-15(b)(1) provide that a signing tax return preparer is the individual tax return preparer who has the primary responsibility for the overall accuracy of the preparation of a return.  The PTIN requirements, which require all preparers to register and obtain a PTIN, do not change the existing rules regarding who is the signing tax return preparer.

5. Are non-signing preparers disclosed on each return prepared even if another preparer reviews and signs it? (revised 2/7/13)

No, the names of non-signing preparers are not disclosed on the return.  Although there is no plan to expand the paid preparer section of the return to include non-signing preparers, they still are required to have a PTIN.

6. If I don't prepare any Form 1040 returns but prepare returns that flow-through to Forms 1040 such as Schedules K-1 for Forms 1065 or 1120S, how do I answer the question, &quotDo you prepare Form 1040 series tax returns?&quot (posted 10/12/11)
 
You should answer &quotno&quot.


d. SSN Requirements for Obtaining a PTIN


1. Is a social security number required to obtain a PTIN? (revised 4/13/11)

Individuals generally are required to provide their social security numbers when they obtain a PTIN.  However, U.S. citizens who have a conscientious objection to obtaining a social security number for religious reasons and foreign persons who are not eligible to obtain a social security number and have a permanent non-U.S. address may obtain a PTIN without a social security number.  These individuals are required to provide supplemental documentation to verify their identity and substantiate their eligibility for a PTIN under these specific exceptions.  See questions 2 and 3 below or Revenue Procedure 2010-41 for additional guidance.

Individuals who have an Individual Taxpayer Identification Number (ITIN) are not eligible for a PTIN unless they are foreign persons with a permanent non-U.S. address, and can provide documentation to support that status.

2. How do U.S. citizens without a social security number due to a conscientious objection for religious reasons obtain a PTIN? (updated 3/21/14)

U.S. citizens who have a conscientious objection to obtaining a social security number for religious reasons must complete Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application, either online or on paper, and a paper Form 8945, PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due To Conscientious Religious Objection.

Documentation to substantiate identity, U.S. citizenship, and status as a member of a recognized religious group must accompany the Form 8945.  Documentation requirements and mailing information are included in the Form 8945 instructions. Allow 4-6 weeks to process your PTIN application.

3. How do foreign preparers without a social security number obtain a PTIN? (updated 3/21/14)

A foreign preparer who does not have and is not eligible to obtain a social security number and is neither a citizen of the U.S. nor a resident alien of the U.S. as defined in section 7701(b)(1)(A) will need to complete the Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application, either online or on paper, and a paper Form 8946, PTIN Supplemental Application For Foreign Persons Without a Social Security Number. Only preparers that have a foreign (non-U.S.) address may file this form.

Individuals who have an Individual Taxpayer Identification Number (ITIN) are not eligible for a PTIN unless they are foreign persons with a permanent non-U.S. address.

Documentation to substantiate identity and eligibility must accompany the Form 8946. Documentation requirements and mailing information are included in the Form 8946 instructions.

Allow 4-6 weeks to process your PTIN application.  

4. I have a social security number, but have not filed an income tax return with the IRS. My individual income tax returns were filed with the Departamento de Hacienda (Puerto Rico). How do I obtain a PTIN? (updated 3/21/2014)

A Puerto Rican resident who has never filed a U.S. individual income tax return must submit a paper Form W-12 PTIN application. Ensure the address on Line 15 of the Form W-12 matches the information from your Hacienda tax return information. 

Include the following with your W-12 application:

  • Check or money order for $64.25 (make payable to IRS Tax Pro PTIN Fee)  
  • An original, certified, or notarized copy of your social security card along with one other government issued document that contains a current photo ID. Examples of acceptable supporting documents are listed below. All documents must be a current original, certified, or notarized and must verify your name. Refer to Form W-12 instructions for complete information regarding acceptable supporting documentation and application requirements.
    Examples of acceptable supporting documents:
    - Passport/Passport Card
    - Driver's License
    - U.S. State ID Card
    - Military ID Card
    - National ID card

Return to Return Preparer Program FAQs

Page Last Reviewed or Updated: 21-Mar-2014

The 1040ez 2011 Form

1040ez 2011 form 37. 1040ez 2011 form   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. 1040ez 2011 form  The maximum adoption credit is $12,970 for 2013. 1040ez 2011 form See Adoption Credit . 1040ez 2011 form Plug-in electric vehicle credit. 1040ez 2011 form  This credit has expired. 1040ez 2011 form Credit for prior year minimum tax. 1040ez 2011 form  The refundable portion of the credit for prior year minimum tax has expired. 1040ez 2011 form Excess withholding of social security and railroad retirement tax. 1040ez 2011 form  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. 1040ez 2011 form 2% of wages up to $113,700. 1040ez 2011 form If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. 1040ez 2011 form See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . 1040ez 2011 form Introduction This chapter discusses the following nonrefundable credits. 1040ez 2011 form Adoption credit. 1040ez 2011 form Alternative motor vehicle credit. 1040ez 2011 form Alternative fuel vehicle refueling property credit. 1040ez 2011 form Credit to holders of tax credit bonds. 1040ez 2011 form Foreign tax credit. 1040ez 2011 form Mortgage interest credit. 1040ez 2011 form Nonrefundable credit for prior year minimum tax. 1040ez 2011 form Plug-in electric drive motor vehicle credit. 1040ez 2011 form Residential energy credits. 1040ez 2011 form Retirement savings contributions credit. 1040ez 2011 form This chapter also discusses the following refundable credits. 1040ez 2011 form Credit for tax on undistributed capital gain. 1040ez 2011 form Health coverage tax credit. 1040ez 2011 form Credit for excess social security tax or railroad retirement tax withheld. 1040ez 2011 form Several other credits are discussed in other chapters in this publication. 1040ez 2011 form Child and dependent care credit (chapter 32). 1040ez 2011 form Credit for the elderly or the disabled (chapter 33). 1040ez 2011 form Child tax credit (chapter 34). 1040ez 2011 form Education credits (chapter 35). 1040ez 2011 form Earned income credit (chapter 36). 1040ez 2011 form Nonrefundable credits. 1040ez 2011 form   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. 1040ez 2011 form These credits may reduce your tax to zero. 1040ez 2011 form If these credits are more than your tax, the excess is not refunded to you. 1040ez 2011 form Refundable credits. 1040ez 2011 form   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. 1040ez 2011 form These credits are added to the federal income tax withheld and any estimated tax payments you made. 1040ez 2011 form If this total is more than your total tax, the excess will be refunded to you. 1040ez 2011 form Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. 1040ez 2011 form However, if the total of these credits is more than your tax, the excess is not refunded to you. 1040ez 2011 form Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. 1040ez 2011 form The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. 1040ez 2011 form If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. 1040ez 2011 form If your modified AGI is $234,580 or more, you cannot take the credit. 1040ez 2011 form Qualified adoption expenses. 1040ez 2011 form   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. 1040ez 2011 form These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. 1040ez 2011 form Nonqualified expenses. 1040ez 2011 form   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. 1040ez 2011 form Eligible child. 1040ez 2011 form   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. 1040ez 2011 form Child with special needs. 1040ez 2011 form   An eligible child is a child with special needs if all three of the following apply. 1040ez 2011 form The child was a citizen or resident of the United States (including U. 1040ez 2011 form S. 1040ez 2011 form possessions) at the time the adoption process began. 1040ez 2011 form A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. 1040ez 2011 form The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. 1040ez 2011 form Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. 1040ez 2011 form When to take the credit. 1040ez 2011 form   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. 1040ez 2011 form If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. 1040ez 2011 form See the Instructions for Form 8839 for more specific information on when to take the credit. 1040ez 2011 form Foreign child. 1040ez 2011 form   If the child is not a U. 1040ez 2011 form S. 1040ez 2011 form citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. 1040ez 2011 form You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. 1040ez 2011 form How to take the credit. 1040ez 2011 form   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. 1040ez 2011 form Include the credit in your total for Form 1040, line 53. 1040ez 2011 form Check box c and enter “8839” on the line next to that box. 1040ez 2011 form More information. 1040ez 2011 form   For more information, see the Instructions for Form 8839. 1040ez 2011 form Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. 1040ez 2011 form Amount of credit. 1040ez 2011 form   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. 1040ez 2011 form In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. 1040ez 2011 form   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. 1040ez 2011 form How to take the credit. 1040ez 2011 form   To take the credit, you must complete Form 8910 and attach it to your Form 1040. 1040ez 2011 form Include the credit in your total for Form 1040, line 53. 1040ez 2011 form Check box c and enter “8910” on the line next to that box. 1040ez 2011 form More information. 1040ez 2011 form   For more information on the credit, see the Instructions for Form 8910. 1040ez 2011 form Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. 1040ez 2011 form Qualified alternative fuel vehicle refueling property. 1040ez 2011 form   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. 1040ez 2011 form To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. 1040ez 2011 form To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. 1040ez 2011 form   The following are alternative fuels. 1040ez 2011 form Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. 1040ez 2011 form Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. 1040ez 2011 form Electricity. 1040ez 2011 form Amount of the credit. 1040ez 2011 form   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. 1040ez 2011 form For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. 1040ez 2011 form How to take the credit. 1040ez 2011 form   To take the credit, you must complete Form 8911 and attach it to your Form 1040. 1040ez 2011 form Include the credit in your total for Form 1040, line 53. 1040ez 2011 form Check box c and enter “8911” on the line next to that box. 1040ez 2011 form More information. 1040ez 2011 form   For more information on the credit, see the Form 8911 instructions. 1040ez 2011 form Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. 1040ez 2011 form You may be able to take a credit if you are a holder of one of the following bonds. 1040ez 2011 form Clean renewable energy bonds (issued before 2010). 1040ez 2011 form New clean renewable energy bonds. 1040ez 2011 form Qualified energy conservation bonds. 1040ez 2011 form Qualified school construction bonds. 1040ez 2011 form Qualified zone academy bonds. 1040ez 2011 form Build America bonds. 1040ez 2011 form In some instances, an issuer may elect to receive a credit for interest paid on the bond. 1040ez 2011 form If the issuer makes this election, you cannot also claim a credit. 1040ez 2011 form Interest income. 1040ez 2011 form   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. 1040ez 2011 form How to take the credit. 1040ez 2011 form   Complete Form 8912 and attach it to your Form 1040. 1040ez 2011 form Include the credit in your total for Form 1040, line 53. 1040ez 2011 form Check box c and enter “8912” on the line next to that box. 1040ez 2011 form More information. 1040ez 2011 form   For more information, see the Instructions for Form 8912. 1040ez 2011 form Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. 1040ez 2011 form S. 1040ez 2011 form possession as a credit against your U. 1040ez 2011 form S. 1040ez 2011 form income tax. 1040ez 2011 form Or, you can deduct them as an itemized deduction (see chapter 22). 1040ez 2011 form You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. 1040ez 2011 form S. 1040ez 2011 form tax under any of the following. 1040ez 2011 form Foreign earned income exclusion. 1040ez 2011 form Foreign housing exclusion. 1040ez 2011 form Income from Puerto Rico exempt from U. 1040ez 2011 form S. 1040ez 2011 form tax. 1040ez 2011 form Possession exclusion. 1040ez 2011 form Limit on the credit. 1040ez 2011 form   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. 1040ez 2011 form S. 1040ez 2011 form tax liability (Form 1040, line 44), multiplied by a fraction. 1040ez 2011 form The numerator of the fraction is your taxable income from sources outside the United States. 1040ez 2011 form The denominator is your total taxable income from U. 1040ez 2011 form S. 1040ez 2011 form and foreign sources. 1040ez 2011 form See Publication 514 for more information. 1040ez 2011 form How to take the credit. 1040ez 2011 form   Complete Form 1116 and attach it to your Form 1040. 1040ez 2011 form Enter the credit on Form 1040, line 47. 1040ez 2011 form Exception. 1040ez 2011 form   You do not have to complete Form 1116 to take the credit if all of the following apply. 1040ez 2011 form All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). 1040ez 2011 form If you had dividend income from shares of stock, you held those shares for at least 16 days. 1040ez 2011 form You are not filing Form 4563 or excluding income from sources within Puerto Rico. 1040ez 2011 form The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). 1040ez 2011 form All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. 1040ez 2011 form More information. 1040ez 2011 form   For more information on the credit and these requirements, see the Instructions for Form 1116. 1040ez 2011 form Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. 1040ez 2011 form If you qualify, you can take the credit each year for part of the home mortgage interest you pay. 1040ez 2011 form Who qualifies. 1040ez 2011 form   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. 1040ez 2011 form Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. 1040ez 2011 form Amount of credit. 1040ez 2011 form   Figure your credit on Form 8396. 1040ez 2011 form If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. 1040ez 2011 form   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. 1040ez 2011 form To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. 1040ez 2011 form      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. 1040ez 2011 form   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. 1040ez 2011 form If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. 1040ez 2011 form See Publication 530 for more information. 1040ez 2011 form Carryforward. 1040ez 2011 form   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. 1040ez 2011 form If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. 1040ez 2011 form   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). 1040ez 2011 form How to take the credit. 1040ez 2011 form    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. 1040ez 2011 form Be sure to include any credit carryforward from 2010, 2011, and 2012. 1040ez 2011 form   Include the credit in your total for Form 1040, line 53. 1040ez 2011 form Check box c and enter “8396” on the line next to that box. 1040ez 2011 form Reduced home mortgage interest deduction. 1040ez 2011 form   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. 1040ez 2011 form You must do this even if part of that amount is to be carried forward to 2014. 1040ez 2011 form For more information about the home mortgage interest deduction, see chapter 23. 1040ez 2011 form Recapture of federal mortgage subsidy. 1040ez 2011 form   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. 1040ez 2011 form The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. 1040ez 2011 form See the Instructions for Form 8828 and chapter 15 for more information. 1040ez 2011 form More information. 1040ez 2011 form   For more information on the credit, see the Form 8396 instructions. 1040ez 2011 form Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. 1040ez 2011 form If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. 1040ez 2011 form This is called the alternative minimum tax. 1040ez 2011 form The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. 1040ez 2011 form If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. 1040ez 2011 form You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. 1040ez 2011 form How to take the credit. 1040ez 2011 form    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. 1040ez 2011 form Include the credit in your total for Form 1040, line 53, and check box b. 1040ez 2011 form You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. 1040ez 2011 form More information. 1040ez 2011 form   For more information on the credit, see the Instructions for Form 8801. 1040ez 2011 form Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. 1040ez 2011 form Qualified plug-in electric drive motor vehicle. 1040ez 2011 form   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. 1040ez 2011 form Qualified two- or three-wheeled plug-in electric vehicle. 1040ez 2011 form   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. 1040ez 2011 form 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. 1040ez 2011 form Certification and other requirements. 1040ez 2011 form   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. 1040ez 2011 form However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. 1040ez 2011 form   The following requirements must also be met to qualify for the credit. 1040ez 2011 form You are the owner of the vehicle. 1040ez 2011 form If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. 1040ez 2011 form You placed the vehicle in service during 2013. 1040ez 2011 form The vehicle is manufactured primarily for use on public streets, roads, and highways. 1040ez 2011 form The original use of the vehicle began with you. 1040ez 2011 form You acquired the vehicle for your use or to lease to others, and not for resale. 1040ez 2011 form In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. 1040ez 2011 form You use the vehicle primarily in the United States. 1040ez 2011 form How to take the credit. 1040ez 2011 form   To take the credit, you must complete Form 8936 and attach it to your Form 1040. 1040ez 2011 form Include the credit in your total for Form 1040, line 53. 1040ez 2011 form Check box c and enter “8936” on the line next to that box. 1040ez 2011 form More information. 1040ez 2011 form   For more information on the credit, see the Form 8936 instructions. 1040ez 2011 form Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. 1040ez 2011 form Nonbusiness energy property credit. 1040ez 2011 form Residential energy efficient property credit. 1040ez 2011 form If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. 1040ez 2011 form Nonbusiness energy property credit. 1040ez 2011 form   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. 1040ez 2011 form   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. 1040ez 2011 form    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. 1040ez 2011 form   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. 1040ez 2011 form Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. 1040ez 2011 form Exterior window (including skylights). 1040ez 2011 form Exterior doors. 1040ez 2011 form Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. 1040ez 2011 form   Residential energy property is any of the following. 1040ez 2011 form Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. 1040ez 2011 form Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. 1040ez 2011 form Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. 1040ez 2011 form Residential energy efficient property credit. 1040ez 2011 form   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. 1040ez 2011 form The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. 1040ez 2011 form Basis reduction. 1040ez 2011 form   You must reduce the basis of your home by the amount of any credit allowed. 1040ez 2011 form How to take the credit. 1040ez 2011 form   Complete Form 5695 and attach it to your Form 1040. 1040ez 2011 form Enter the credit on Form 1040, line 52. 1040ez 2011 form More information. 1040ez 2011 form   For more information on these credits, see the Form 5695 instructions. 1040ez 2011 form Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. 1040ez 2011 form However, you cannot take the credit if either of the following applies. 1040ez 2011 form The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). 1040ez 2011 form The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). 1040ez 2011 form Student. 1040ez 2011 form   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. 1040ez 2011 form School. 1040ez 2011 form   A school includes a technical, trade, or mechanical school. 1040ez 2011 form It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 1040ez 2011 form How to take the credit. 1040ez 2011 form   Figure the credit on Form 8880. 1040ez 2011 form Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. 1040ez 2011 form More information. 1040ez 2011 form   For more information on the credit, see the Form 8880 instructions. 1040ez 2011 form Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. 1040ez 2011 form If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. 1040ez 2011 form Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. 1040ez 2011 form If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. 1040ez 2011 form The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. 1040ez 2011 form How to take the credit. 1040ez 2011 form   To take the credit, attach Copy B of Form 2439 to your Form 1040. 1040ez 2011 form Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. 1040ez 2011 form More information. 1040ez 2011 form   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. 1040ez 2011 form Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. 1040ez 2011 form You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. 1040ez 2011 form You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. 1040ez 2011 form S. 1040ez 2011 form Treasury–HCTC. 1040ez 2011 form ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. 1040ez 2011 form You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). 1040ez 2011 form You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. 1040ez 2011 form S. 1040ez 2011 form military health system (TRICARE). 1040ez 2011 form You were not imprisoned under federal, state, or local authority. 1040ez 2011 form Your employer did not pay 50% or more of the cost of coverage. 1040ez 2011 form You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. 1040ez 2011 form But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. 1040ez 2011 form If you meet all of these conditions, you may be able to take a credit of up to 72. 1040ez 2011 form 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. 1040ez 2011 form You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. 1040ez 2011 form The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. 1040ez 2011 form You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. 1040ez 2011 form If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. 1040ez 2011 form TAA recipient. 1040ez 2011 form   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). 1040ez 2011 form Example. 1040ez 2011 form You received a trade adjustment allowance for January 2013. 1040ez 2011 form You were an eligible TAA recipient on the first day of January and February. 1040ez 2011 form Alternative TAA recipient. 1040ez 2011 form   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. 1040ez 2011 form Example. 1040ez 2011 form You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. 1040ez 2011 form The program was established by the Department of Labor. 1040ez 2011 form You were an eligible alternative TAA recipient on the first day of October and November. 1040ez 2011 form RTAA recipient. 1040ez 2011 form   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. 1040ez 2011 form PBGC pension recipient. 1040ez 2011 form   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. 1040ez 2011 form You were age 55 or older on the first day of the month. 1040ez 2011 form You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). 1040ez 2011 form If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. 1040ez 2011 form How to take the credit. 1040ez 2011 form   To take the credit, complete Form 8885 and attach it to your Form 1040. 1040ez 2011 form Include your credit in the total for Form 1040, line 71, and check box c. 1040ez 2011 form   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. 1040ez 2011 form For details, see Publication 502 or Form 8885. 1040ez 2011 form More information. 1040ez 2011 form   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. 1040ez 2011 form Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. 1040ez 2011 form If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 1040ez 2011 form If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. 1040ez 2011 form If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. 1040ez 2011 form 2% rate. 1040ez 2011 form You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. 1040ez 2011 form For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. 1040ez 2011 form 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. 1040ez 2011 form 45%) or the Additional Medicare Tax rate (. 1040ez 2011 form 9%). 1040ez 2011 form The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. 1040ez 2011 form Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. 1040ez 2011 form 40 RRTA tier 2 $84,300 $3,709. 1040ez 2011 form 20 All wages are subject to Medicare tax withholding. 1040ez 2011 form   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. 1040ez 2011 form Be sure to attach a copy of all of your W-2 forms. 1040ez 2011 form Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. 1040ez 2011 form Employer's error. 1040ez 2011 form   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. 1040ez 2011 form The employer should adjust the tax for you. 1040ez 2011 form If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. 1040ez 2011 form Joint return. 1040ez 2011 form   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. 1040ez 2011 form Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. 1040ez 2011 form How to figure the credit if you did not work for a railroad. 1040ez 2011 form   If you did not work for a railroad during 2013, figure the credit as follows: 1. 1040ez 2011 form Add all social security tax withheld (but not more than $7,049. 1040ez 2011 form 40 for each employer). 1040ez 2011 form Enter the total here   2. 1040ez 2011 form Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. 1040ez 2011 form Add lines 1 and 2. 1040ez 2011 form If $7,049. 1040ez 2011 form 40 or less, stop here. 1040ez 2011 form You cannot take  the credit   4. 1040ez 2011 form Social security tax limit 7,049. 1040ez 2011 form 40 5. 1040ez 2011 form Credit. 1040ez 2011 form Subtract line 4 from line 3. 1040ez 2011 form Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. 1040ez 2011 form You are married and file a joint return with your spouse who had no gross income in 2013. 1040ez 2011 form During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. 1040ez 2011 form Social security tax of $3,720 was withheld. 1040ez 2011 form You also worked for another employer in 2013 and earned $55,000 in wages. 1040ez 2011 form $3,410 of social security tax was withheld from these wages. 1040ez 2011 form Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. 1040ez 2011 form 60 for the excess social security tax withheld. 1040ez 2011 form 1. 1040ez 2011 form Add all social security tax withheld (but not more than $7,049. 1040ez 2011 form 40 for each employer). 1040ez 2011 form Enter the total here $7,130. 1040ez 2011 form 00 2. 1040ez 2011 form Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. 1040ez 2011 form Add lines 1 and 2. 1040ez 2011 form If $7,049. 1040ez 2011 form 40 or less, stop here. 1040ez 2011 form You cannot take the credit 7,130. 1040ez 2011 form 00 4. 1040ez 2011 form Social security tax limit 7,049. 1040ez 2011 form 40 5. 1040ez 2011 form Credit. 1040ez 2011 form Subtract line 4 from line 3. 1040ez 2011 form Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. 1040ez 2011 form 60 How to figure the credit if you worked for a railroad. 1040ez 2011 form   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. 1040ez 2011 form Add all social security and tier 1 RRTA tax withheld at the 6. 1040ez 2011 form 2% rate (but not more than $7,049. 1040ez 2011 form 40 for each employer). 1040ez 2011 form Enter the total here   2. 1040ez 2011 form Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. 1040ez 2011 form Add lines 1 and 2. 1040ez 2011 form If $7,049. 1040ez 2011 form 40 or less, stop here. 1040ez 2011 form You cannot take  the credit   4. 1040ez 2011 form Social security and tier 1 RRTA  tax limit 7,049. 1040ez 2011 form 40 5. 1040ez 2011 form Credit. 1040ez 2011 form Subtract line 4 from line 3. 1040ez 2011 form Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. 1040ez 2011 form   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. 1040ez 2011 form More information. 1040ez 2011 form   For more information on the credit, see Publication 505. 1040ez 2011 form Prev  Up  Next   Home   More Online Publications