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1040ez Filing Online

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1040ez Filing Online

1040ez filing online Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. 1040ez filing online Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. 1040ez filing online The April 19, 1995, attack on the Alfred P. 1040ez filing online Murrah Federal Building (Oklahoma City attack). 1040ez filing online The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). 1040ez filing online Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). 1040ez filing online The Act also provides other types of relief. 1040ez filing online For example, it provides that the following amounts are not included in income. 1040ez filing online Payments from the September 11th Victim Compensation Fund of 2001. 1040ez filing online Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. 1040ez filing online Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. 1040ez filing online Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. 1040ez filing online Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. 1040ez filing online Worksheet A. 1040ez filing online Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 1040ez filing online 1       2 Enter the total tax from the decedent's income tax return. 1040ez filing online See Table 1 on page 5 for the line number for years before 2002. 1040ez filing online 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040ez filing online (These taxes are not eligible for forgiveness. 1040ez filing online )           a Self-employment tax. 1040ez filing online 3a         b Social security and Medicare tax on tip income not reported to employer. 1040ez filing online 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040ez filing online 3c         d Tax on excess accumulation in qualified retirement plans. 1040ez filing online 3d         e Household employment taxes. 1040ez filing online 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040ez filing online 3f         g Tax on golden parachute payments. 1040ez filing online 3g       4 Add lines 3a through 3g. 1040ez filing online 4       5 Tax to be forgiven. 1040ez filing online Subtract line 4 from line 2. 1040ez filing online 5       Note. 1040ez filing online If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 1040ez filing online Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040ez filing online If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 1040ez filing online The IRS will determine the amount to be refunded. 1040ez filing online Worksheet A. 1040ez filing online Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 1040ez filing online 1       2 Enter the total tax from the decedent's income tax return. 1040ez filing online See Table 1 on page 5 for the line number for years before 2002. 1040ez filing online 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040ez filing online (These taxes are not eligible for forgiveness. 1040ez filing online )           a Self-employment tax. 1040ez filing online 3a         b Social security and Medicare tax on tip income not reported to employer. 1040ez filing online 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040ez filing online 3c         d Tax on excess accumulation in qualified retirement plans. 1040ez filing online 3d         e Household employment taxes. 1040ez filing online 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040ez filing online 3f         g Tax on golden parachute payments. 1040ez filing online 3g       4 Add lines 3a through 3g. 1040ez filing online 4       5 Tax to be forgiven. 1040ez filing online Subtract line 4 from line 2. 1040ez filing online 5       Note. 1040ez filing online If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 1040ez filing online Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040ez filing online If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 1040ez filing online The IRS will determine the amount to be refunded. 1040ez filing online Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. 1040ez filing online S. 1040ez filing online Individual Income Tax Return 1040NR U. 1040ez filing online S. 1040ez filing online Nonresident Alien Income Tax Return 1040X Amended U. 1040ez filing online S. 1040ez filing online Individual Income Tax Return 1041 U. 1040ez filing online S. 1040ez filing online Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More 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Acceptance Agent Program

Effective June 22, 2012, the IRS has made interim changes that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN.

The following is a public list of Acceptance Agents for Forms W-7. This list is updated quarterly.

National / International CPA Firms *

  • Deloitte and Touche, LLP
  • Ernst & Young LLP
  • KPMG LLP
  • PricewaterhouseCoopers LLP
  • BDO

* Check local telephone directory for nearest location.

* Acceptance Agents are denoted with an asterisk. Certified Acceptance Agents are not denoted with an asterisk.

Acceptance Agents Outside of the U.S.

Belgium Brazil Canada Dominican Republic Germany
Guam Hong Kong Israel Italy Japan
Mexico Netherlands New Zealand Norway Philippines
Portugal Puerto Rico Singapore United Kingdom Venezuela

 

U.S. Acceptance Agents by State

Alabama Alaska Arizona Arkansas
California Colorado Connecticut Delaware
District of Columbia Florida Georgia Hawaii
Idaho Illinois Indiana Iowa
Kansas Kentucky Louisiana Maine
Maryland Massachusetts Michigan Minnesota
Mississippi Missouri Montana Nebraska
Nevada New Hampshire New Jersey New Mexico
New York North Carolina North Dakota Ohio
Oklahoma Oregon Pennsylvania Rhode Island
South Carolina South Dakota Tennessee Texas
Utah Vermont Virginia Washington
West Virginia Wisconsin Wyoming .

 

Page Last Reviewed or Updated: 19-Mar-2014

The 1040ez Filing Online

1040ez filing online Index A Additional Medicare Tax, Step 5. 1040ez filing online , Line 18. 1040ez filing online Address change, Change of address. 1040ez filing online Adjustments to income Estimated tax, Adjustments to income. 1040ez filing online Withholding allowances, Adjustments to income (worksheet line 4). 1040ez filing online Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). 1040ez filing online AGI, AGI. 1040ez filing online Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. 1040ez filing online Annualized estimated tax worksheets, Worksheet 2-9. 1040ez filing online 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 1040ez filing online 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. 1040ez filing online 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. 1040ez filing online 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. 1040ez filing online 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. 1040ez filing online 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. 1040ez filing online 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. 1040ez filing online 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. 1040ez filing online 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. 1040ez filing online Credit against income tax, Backup withholding. 1040ez filing online C Capital gains and losses Annualized estimated tax, Tax on net capital gain. 1040ez filing online Estimated tax on net capital gain, Tax on net capital gain. 1040ez filing online Qualified dividends, Tax on qualified dividends and capital gains. 1040ez filing online Casualty and theft losses, Itemized deductions (worksheet line 1). 1040ez filing online Waiver of penalty, Waiver of Penalty Change of address, Change of address. 1040ez filing online Change of name, Name changed. 1040ez filing online Charitable contributions, Itemized deductions (worksheet line 1). 1040ez filing online Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). 1040ez filing online Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). 1040ez filing online Claim of right, Itemized deductions (worksheet line 1). 1040ez filing online Commodity credit corporation loans, Federal Payments Community property states, Community property states. 1040ez filing online 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). 1040ez filing online 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). 1040ez filing online 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). 1040ez filing online Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. 1040ez filing online Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). 1040ez filing online Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 1040ez filing online Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. 1040ez filing online Domestic help, Household workers. 1040ez filing online Definition, Household workers. 1040ez filing online Withholding, Household workers. 1040ez filing online E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. 1040ez filing online Nonaccountable plans, Nonaccountable plan. 1040ez filing online Reimbursements, Expense allowances. 1040ez filing online Employer Identification Numbers (EINs), Taxpayer identification number. 1040ez filing online Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. 1040ez filing online , Employer's error. 1040ez filing online Repaying withheld tax, Repaying withheld tax. 1040ez filing online Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 1040ez filing online Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). 1040ez filing online Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. 1040ez filing online Aliens, Aliens, Nonresident aliens. 1040ez filing online Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. 1040ez filing online Change of address, Change of address. 1040ez filing online Change of name, Name changed. 1040ez filing online 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. 1040ez filing online 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. 1040ez filing online , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. 1040ez filing online Higher income individuals, Higher income taxpayers. 1040ez filing online 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. 1040ez filing online Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. 1040ez filing online , Tax on net capital gain. 1040ez filing online No standard deduction, No standard deduction. 1040ez filing online Nonresident aliens, Nonresident aliens. 1040ez filing online 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. 1040ez filing online Separate returns, Separate Returns Sick pay, Estimated tax. 1040ez filing online Standard deduction, Standard deduction—line 2. 1040ez filing online , Line 7. 1040ez filing online Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. 1040ez filing online , 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. 1040ez filing online 2014 Estimated Tax Worksheet, Worksheet 2-2. 1040ez filing online 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. 1040ez filing online 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. 1040ez filing online Foreign earned income, Worksheet 2-8. 1040ez filing online 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. 1040ez filing online 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. 1040ez filing online 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. 1040ez filing online 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. 1040ez filing online 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. 1040ez filing online 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. 1040ez filing online 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. 1040ez filing online 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. 1040ez filing online 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. 1040ez filing online Good for only one year, An exemption is good for only 1 year. 1040ez filing online Itemized deductions, Itemizing deductions or claiming exemptions or credits. 1040ez filing online Students, Students. 1040ez filing online Exemptions, Line 10. 1040ez filing online Dependents, Dependents. 1040ez filing online Expected taxable income, Exemptions—line 4. 1040ez filing online Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). 1040ez filing online Self, Self. 1040ez filing online Spouse, Spouse. 1040ez filing online Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). 1040ez filing online Allowances, Expense allowances. 1040ez filing online F Farmers Estimated tax, Special Rules, Farmers and fishermen. 1040ez filing online , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 1040ez filing online Gross income, Gross income from farming. 1040ez filing online Joint returns, Joint returns. 1040ez filing online Required annual payment, Farmers and fishermen. 1040ez filing online Underpayment penalty, Farmers and fishermen. 1040ez filing online , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 1040ez filing online Withholding for farmworkers, Farmworkers. 1040ez filing online Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. 1040ez filing online Farmers and fishermen, Fiscal year farmers and fishermen. 1040ez filing online Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. 1040ez filing online , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 1040ez filing online Gross income, Gross income from fishing. 1040ez filing online Joint returns, Joint returns. 1040ez filing online Required annual payment, Farmers and fishermen. 1040ez filing online Underpayment penalty, Farmers and fishermen. 1040ez filing online , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 1040ez filing online 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. 1040ez filing online , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. 1040ez filing online Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 1040ez filing online , 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. 1040ez filing online Number of allowances claimed, Only one job (worksheet line B). 1040ez filing online Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. 1040ez filing online 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. 1040ez filing online Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. 1040ez filing online Form W-9, Withholding rules. 1040ez filing online Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. 1040ez filing online Fringe benefits, Taxable Fringe Benefits, More information. 1040ez filing online G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). 1040ez filing online , Form W-2G Winnings, Form W-2G Gross income, Gross income. 1040ez filing online Farming, Gross income from farming. 1040ez filing online Fishing, Gross income from fishing. 1040ez filing online H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). 1040ez filing online Withholding allowance, Head of household filing status (worksheet line E). 1040ez filing online Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. 1040ez filing online Underpayment penalty, Higher income taxpayers. 1040ez filing online Household workers, Household workers. 1040ez filing online I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 1040ez filing online IRS withholding calculator, IRS Withholding Calculator. 1040ez filing online Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). 1040ez filing online Estimated tax, expected taxable income, Itemized deductions—line 2. 1040ez filing online Exemption from withholding, Itemizing deductions or claiming exemptions or credits. 1040ez filing online Gambling losses, Itemized deductions (worksheet line 1). 1040ez filing online , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. 1040ez filing online Farmers and fishermen, Joint returns. 1040ez filing online Underpayment penalty, 2012 separate returns and 2013 joint return. 1040ez filing online M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. 1040ez filing online (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. 1040ez filing online Withholding allowances, Married individuals. 1040ez filing online Medical and dental expenses, Itemized deductions (worksheet line 1). 1040ez filing online Military retirement pay, Military retirees. 1040ez filing online , 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. 1040ez filing online N Name change, Name changed. 1040ez filing online Net investment income tax, Step 5. 1040ez filing online , Line 18. 1040ez filing online NIIT, Step 5. 1040ez filing online , Line 18. 1040ez filing online Noncitizens Estimated tax, Aliens Withholding, Single. 1040ez filing online , Employees who are not citizens or residents. 1040ez filing online Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. 1040ez filing online Individual taxpayer identification numbers (ITINs), Taxpayer identification number. 1040ez filing online 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. 1040ez filing online 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. 1040ez filing online Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. 1040ez filing online Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). 1040ez filing online 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. 1040ez filing online Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. 1040ez filing online Excess, Accountable plan. 1040ez filing online Reporting Fringe benefits, How your employer reports your benefits. 1040ez filing online Gambling winnings, Information to give payer. 1040ez filing online Tips to employer, Reporting tips to your employer. 1040ez filing online Required annual payment, Required Annual Payment— Line 14c, Example. 1040ez filing online 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. 1040ez filing online Self-employment tax, Self-employment income. 1040ez filing online Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. 1040ez filing online Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. 1040ez filing online Single marital status, Single. 1040ez filing online 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. 1040ez filing online Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. 1040ez filing online Marital status, Marital Status Personal Allowances Worksheet, Spouse. 1040ez filing online Standard deduction, Standard deduction—line 2. 1040ez filing online , Line 7. 1040ez filing online State and local income taxes and property taxes, Itemized deductions (worksheet line 1). 1040ez filing online State or local deferred compensation plan payments, Periodic Payments Students, Students. 1040ez filing online 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. 1040ez filing online Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. 1040ez filing online 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. 1040ez filing online Tips, Tips, More information. 1040ez filing online Total income, Total income. 1040ez filing online Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 1040ez filing online 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. 1040ez filing online Amended estimated tax, Underpayment penalty. 1040ez filing online Amended returns, Amended returns. 1040ez filing online Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. 1040ez filing online Capital gains (Worksheet 4-1), Worksheet 4-1. 1040ez filing online 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. 1040ez filing online , Farmers and Fishermen, Farmers and fishermen. 1040ez filing online Figuring, IRS can figure the penalty for you. 1040ez filing online , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. 1040ez filing online Joint returns, 2012 separate returns and 2013 joint 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Worksheet 2-4. 1040ez filing online 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications