Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2009 1040 Forms

2011 1040 Ez Tax FormsAmend Tax FormHow To File 2010 Tax Return1040x Amended Tax Form1040ez 2011 Form PdfE File 2012 TaxesFree Tax FormsMichigan Tax Forms 1040ezHow Do I File My 2011 Taxes NowTax Act 2011 Free DownloadFile 2008 Taxes OnlineForm 1040ez 2012Amended Income Tax ReturnTax Act 2012 Login Return UserFile State And Federal Taxes FreeHow To Fill Out A 1040x Tax Amendment FormFederal 1040xIrs Form 1040 Ez2011 Amended Tax Return FormIrs Forms And Publications2012 Federal Income Tax Forms2010 Taxes Cheap 1099 G Form W 2Past Years TaxesTax Forms For StudentsFree Online TaxFile 2005 Tax Return FreeWhere Can I Get State Tax FormsTax Software 2011H & R BlockIrs 2012 Tax Forms 1040ezFiling Amended Tax Return 2013Free Federal And State Tax Filing Online1040ez Tax FormsNeed To File State Taxes OnlyFree Tax Filing For Low IncomeIncome Tax ReturnFederal Tax Form 1040ezFile 2006 TaxesStudent Tax Return CalculatorWww Taxslayer Com Military

2009 1040 Forms

2009 1040 forms 3. 2009 1040 forms   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. 2009 1040 forms Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. 2009 1040 forms Also take credit for the estimated tax you paid for 2013. 2009 1040 forms These credits are subtracted from your total tax. 2009 1040 forms Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. 2009 1040 forms If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. 2009 1040 forms Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. 2009 1040 forms Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. 2009 1040 forms Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. 2009 1040 forms Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 2009 1040 forms You should receive a separate Form W-2 from each employer you worked for. 2009 1040 forms If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. 2009 1040 forms However, your employer must provide or send it to you by January 31, 2014. 2009 1040 forms If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. 2009 1040 forms If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. 2009 1040 forms If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 2009 1040 forms The phone number for the IRS is listed in chapter 5. 2009 1040 forms You will be asked for the following information. 2009 1040 forms Your name, address, city and state, zip code, and social security number. 2009 1040 forms Your employer's name, address, city, state, zip code, and the employer's identification number (if known). 2009 1040 forms An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. 2009 1040 forms The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. 2009 1040 forms Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. 2009 1040 forms Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. 2009 1040 forms In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. 2009 1040 forms Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. 2009 1040 forms If you file a paper tax return, attach Copy B of Form W-2 to your return. 2009 1040 forms Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. 2009 1040 forms If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. 2009 1040 forms Report the amounts you won on line 21 of Form 1040. 2009 1040 forms Take credit for the tax withheld on line 62 of Form 1040. 2009 1040 forms If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. 2009 1040 forms Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. 2009 1040 forms However, you cannot deduct more than the gambling winnings you report on Form 1040. 2009 1040 forms File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. 2009 1040 forms The 1099 Series Most forms in the 1099 series are not filed with your return. 2009 1040 forms In general, these forms should be furnished to you by January 31, 2014. 2009 1040 forms Unless instructed to file any of these forms with your return, keep them for your records. 2009 1040 forms There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2009 1040 forms ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. 2009 1040 forms If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. 2009 1040 forms See the instructions to these forms for details. 2009 1040 forms Reporting your withholding. 2009 1040 forms   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. 2009 1040 forms Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. 2009 1040 forms Form 1099-R. 2009 1040 forms   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. 2009 1040 forms Do not attach any other Form 1099. 2009 1040 forms Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. 2009 1040 forms Call the telephone number or write to the address given for the payer on the form. 2009 1040 forms The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. 2009 1040 forms A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. 2009 1040 forms In certain situations, you will receive two forms in place of the original incorrect form. 2009 1040 forms This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). 2009 1040 forms One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. 2009 1040 forms This form will have an “X” in the “CORRECTED” box at the top of the form. 2009 1040 forms The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). 2009 1040 forms Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. 2009 1040 forms S. 2009 1040 forms Individual Income Tax Return. 2009 1040 forms Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. 2009 1040 forms Do not include any amount withheld from your spouse's income. 2009 1040 forms However, different rules may apply if you live in a community property state. 2009 1040 forms Community property states. 2009 1040 forms   The following are community property states. 2009 1040 forms Arizona. 2009 1040 forms California. 2009 1040 forms Idaho. 2009 1040 forms Louisiana. 2009 1040 forms Nevada. 2009 1040 forms New Mexico. 2009 1040 forms Texas. 2009 1040 forms Washington. 2009 1040 forms Wisconsin. 2009 1040 forms Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. 2009 1040 forms If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. 2009 1040 forms If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. 2009 1040 forms   For more information on these rules, and some exceptions, see Publication 555, Community Property. 2009 1040 forms Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. 2009 1040 forms Fiscal year withholding. 2009 1040 forms    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. 2009 1040 forms You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. 2009 1040 forms You will be able to claim credit for that withholding on your return for your next fiscal year. 2009 1040 forms   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. 2009 1040 forms   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. 2009 1040 forms Add to that the income you received during the rest of your fiscal year. 2009 1040 forms Example. 2009 1040 forms Miles Hanson files his return for a fiscal year ending June 30, 2013. 2009 1040 forms In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. 2009 1040 forms His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. 2009 1040 forms See Table 3-1 . 2009 1040 forms On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. 2009 1040 forms However, he takes credit for all $3,380 that was withheld during 2012. 2009 1040 forms On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. 2009 1040 forms On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. 2009 1040 forms Table 3-1. 2009 1040 forms Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. 2009 1040 forms  2Calendar year (January 1 – December 31). 2009 1040 forms   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. 2009 1040 forms   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. 2009 1040 forms Backup withholding. 2009 1040 forms   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. 2009 1040 forms Example. 2009 1040 forms Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). 2009 1040 forms Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. 2009 1040 forms Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. 2009 1040 forms Include any overpayment from 2012 that you had credited to your 2013 estimated tax. 2009 1040 forms You must use Form 1040 or Form 1040A if you paid estimated tax. 2009 1040 forms You cannot file Form 1040EZ. 2009 1040 forms If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 2009 1040 forms , from the fiduciary. 2009 1040 forms If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). 2009 1040 forms On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. 2009 1040 forms However, do not include this amount in the total on line 37. 2009 1040 forms Instead, enter the amount on Form 1040, line 63. 2009 1040 forms This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. 2009 1040 forms Name changed. 2009 1040 forms   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. 2009 1040 forms  The statement should cover payments you made jointly with your spouse as well as any you made separately. 2009 1040 forms   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. 2009 1040 forms This prevents delays in processing your return and issuing refunds. 2009 1040 forms It also safeguards your future social security benefits. 2009 1040 forms For more information, call the Social Security Administration at 1-800-772-1213. 2009 1040 forms Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. 2009 1040 forms If you made joint estimated tax payments, you must decide how to divide the payments between your returns. 2009 1040 forms One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. 2009 1040 forms If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2009 1040 forms Example. 2009 1040 forms James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. 2009 1040 forms They file separate 2013 Forms 1040. 2009 1040 forms James' tax is $4,000 and Evelyn's is $1,000. 2009 1040 forms If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. 2009 1040 forms Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). 2009 1040 forms The balance, $600 (20% of $3,000), is Evelyn's share. 2009 1040 forms Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. 2009 1040 forms If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2009 1040 forms See Example earlier under Separate Returns. 2009 1040 forms If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. 2009 1040 forms If you divorced and remarried in 2013, enter your present spouse's SSN in that space. 2009 1040 forms Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. 2009 1040 forms Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. 2009 1040 forms In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. 2009 1040 forms If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 2009 1040 forms Two or more employers. 2009 1040 forms   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. 2009 1040 forms You may be able to claim the excess as a credit against your income tax when you file your return. 2009 1040 forms Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. 2009 1040 forms Figure the excess withholding on the appropriate worksheet. 2009 1040 forms    Table 3-2. 2009 1040 forms Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. 2009 1040 forms 2% $7,049. 2009 1040 forms 40 Tier 1 RRTA $113,700 6. 2009 1040 forms 2% $7,049. 2009 1040 forms 40 Tier 2 RRTA $84,300 4. 2009 1040 forms 4% $3,709. 2009 1040 forms 20 Joint returns. 2009 1040 forms   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. 2009 1040 forms Note. 2009 1040 forms All wages are subject to Medicare tax withholding. 2009 1040 forms Employer's error. 2009 1040 forms   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. 2009 1040 forms If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. 2009 1040 forms File a claim for refund using Form 843, Claim for Refund and Request for Abatement. 2009 1040 forms Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. 2009 1040 forms Note. 2009 1040 forms If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. 2009 1040 forms Where to claim credit for excess social security withholding. 2009 1040 forms   If you file Form 1040, enter the excess on line 69. 2009 1040 forms   If you file Form 1040A, include the excess in the total on line 41. 2009 1040 forms Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2009 1040 forms   You cannot claim excess social security tax withholding on Form 1040EZ. 2009 1040 forms Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. 2009 1040 forms Where to claim credit for excess tier 1 RRTA withholding. 2009 1040 forms   If you file Form 1040, enter the excess on line 69. 2009 1040 forms   If you file Form 1040A, include the excess in the total on line 41. 2009 1040 forms Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2009 1040 forms   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. 2009 1040 forms How to claim refund of excess tier 2 RRTA. 2009 1040 forms   To claim a refund of tier 2 tax, use Form 843. 2009 1040 forms Be sure to attach a copy of all of your Forms W-2. 2009 1040 forms   See Worksheet 3-3 and the Instructions for Form 843, for more details. 2009 1040 forms Worksheet 3-1. 2009 1040 forms Excess Social Security—Nonrailroad Employees 1. 2009 1040 forms Add all social security tax withheld (but not more than  $7,049. 2009 1040 forms 40 for each employer). 2009 1040 forms This tax should be shown  in box 4 of your Forms W-2. 2009 1040 forms Enter the total here 1. 2009 1040 forms   2. 2009 1040 forms Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2009 1040 forms   3. 2009 1040 forms Add lines 1 and 2. 2009 1040 forms If $7,049. 2009 1040 forms 40 or less, stop here. 2009 1040 forms You cannot claim the credit 3. 2009 1040 forms   4. 2009 1040 forms Social security limit 4. 2009 1040 forms $7,049. 2009 1040 forms 40 5. 2009 1040 forms Excess. 2009 1040 forms Subtract line 4 from line 3 5. 2009 1040 forms   Worksheet 3-2. 2009 1040 forms Excess Social Security and Tier 1 RRTA—Railroad Employees 1. 2009 1040 forms Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. 2009 1040 forms 40 for each employer). 2009 1040 forms Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. 2009 1040 forms Enter the total here 1. 2009 1040 forms   2. 2009 1040 forms Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2009 1040 forms   3. 2009 1040 forms Add lines 1 and 2. 2009 1040 forms If $7,049. 2009 1040 forms 40 or less, stop here. 2009 1040 forms You cannot claim the credit 3. 2009 1040 forms   4. 2009 1040 forms Social security and tier 1 RRTA tax limit 4. 2009 1040 forms $7,049. 2009 1040 forms 40 5. 2009 1040 forms Excess. 2009 1040 forms Subtract line 4 from line 3 5. 2009 1040 forms   Worksheet 3-3. 2009 1040 forms Excess Tier 2 RRTA—Railroad Employees 1. 2009 1040 forms Add all tier 2 RRTA tax withheld (but not more than $3,709. 2009 1040 forms 20 for each employer). 2009 1040 forms Box 14 of your Forms W-2 should show tier 2 RRTA tax. 2009 1040 forms Enter the total here 1. 2009 1040 forms   2. 2009 1040 forms Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2009 1040 forms   3. 2009 1040 forms Add lines 1 and 2. 2009 1040 forms If $3,709. 2009 1040 forms 20 or less, stop here. 2009 1040 forms You cannot claim the credit. 2009 1040 forms 3. 2009 1040 forms   4. 2009 1040 forms Tier 2 RRTA tax limit 4. 2009 1040 forms $3,709. 2009 1040 forms 20 5. 2009 1040 forms Excess. 2009 1040 forms Subtract line 4 from line 3. 2009 1040 forms 5. 2009 1040 forms   Prev  Up  Next   Home   More Online Publications
Español

Economic Research Service

The Economic Research Service provides the Department of Agriculture and the public economic information and research on food, agriculture, the environment and rural development.

Contact the Agency or Department

Website: Economic Research Service

Address: 355 E St SW
Washington, DC 20024-3221

The 2009 1040 Forms

2009 1040 forms Publication 502 - Additional Material Prev  Up  Next   Home   More Online Publications