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

2012 Federal Tax Return

1040ez Fillable Form 2012Can I File 2012 Taxes In 2013Free Income Tax FormsI Need To File My State Taxes OnlyHow To File 1040x ElectronicallyFiling 2012 Tax ReturnHandrblockMichigan Tax Forms 1040ezFiling Tax Return OnlineAmend Prior Years TaxesMilitary Tax ServiceFiling Tax Return 2012Can A Tax Return Be AmendedDo Military Pay State Taxes2012 1040 Tax ReturnIrs E File 2012Amended Return Instructions2012 Free State Tax FilingCan You File Taxes On Unemployment1040ez InstructionsDo College Students Have To File TaxesFree State Tax FileTax AmendmentsFederal Tax Extension Online2010 Form 1040State Tax Returns FreeState Income Tax Form 20122012 Income TaxesHow To File Form 1040xFederal Free State TaxIrs Forms 2011 Form 1040Can Unemployed People File TaxesHow To File Amended Tax ReturnHow Do I File An Amended Tax Return For 2012Can You File 1040ez OnlineFree Tax FilingIrs GovWww Irs Gov1040ez 2010 Form Printable1040nr Tax Software

2012 Federal Tax Return

2012 federal tax return 3. 2012 federal tax return   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. 2012 federal tax return 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. 2012 federal tax return Also take credit for the estimated tax you paid for 2013. 2012 federal tax return These credits are subtracted from your total tax. 2012 federal tax return Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. 2012 federal tax return 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. 2012 federal tax return 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. 2012 federal tax return 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. 2012 federal tax return 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. 2012 federal tax return Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 2012 federal tax return You should receive a separate Form W-2 from each employer you worked for. 2012 federal tax return 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. 2012 federal tax return However, your employer must provide or send it to you by January 31, 2014. 2012 federal tax return 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. 2012 federal tax return If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. 2012 federal tax return If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 2012 federal tax return The phone number for the IRS is listed in chapter 5. 2012 federal tax return You will be asked for the following information. 2012 federal tax return Your name, address, city and state, zip code, and social security number. 2012 federal tax return Your employer's name, address, city, state, zip code, and the employer's identification number (if known). 2012 federal tax return An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. 2012 federal tax return The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. 2012 federal tax return 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. 2012 federal tax return 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. 2012 federal tax return In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. 2012 federal tax return 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. 2012 federal tax return If you file a paper tax return, attach Copy B of Form W-2 to your return. 2012 federal tax return Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. 2012 federal tax return If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. 2012 federal tax return Report the amounts you won on line 21 of Form 1040. 2012 federal tax return Take credit for the tax withheld on line 62 of Form 1040. 2012 federal tax return If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. 2012 federal tax return Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. 2012 federal tax return However, you cannot deduct more than the gambling winnings you report on Form 1040. 2012 federal tax return File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. 2012 federal tax return The 1099 Series Most forms in the 1099 series are not filed with your return. 2012 federal tax return In general, these forms should be furnished to you by January 31, 2014. 2012 federal tax return Unless instructed to file any of these forms with your return, keep them for your records. 2012 federal tax return 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. 2012 federal tax return ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. 2012 federal tax return 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. 2012 federal tax return See the instructions to these forms for details. 2012 federal tax return Reporting your withholding. 2012 federal tax return   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. 2012 federal tax return Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. 2012 federal tax return Form 1099-R. 2012 federal tax return   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. 2012 federal tax return Do not attach any other Form 1099. 2012 federal tax return Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. 2012 federal tax return Call the telephone number or write to the address given for the payer on the form. 2012 federal tax return The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. 2012 federal tax return A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. 2012 federal tax return In certain situations, you will receive two forms in place of the original incorrect form. 2012 federal tax return 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). 2012 federal tax return One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. 2012 federal tax return This form will have an “X” in the “CORRECTED” box at the top of the form. 2012 federal tax return The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). 2012 federal tax return 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. 2012 federal tax return S. 2012 federal tax return Individual Income Tax Return. 2012 federal tax return Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. 2012 federal tax return Do not include any amount withheld from your spouse's income. 2012 federal tax return However, different rules may apply if you live in a community property state. 2012 federal tax return Community property states. 2012 federal tax return   The following are community property states. 2012 federal tax return Arizona. 2012 federal tax return California. 2012 federal tax return Idaho. 2012 federal tax return Louisiana. 2012 federal tax return Nevada. 2012 federal tax return New Mexico. 2012 federal tax return Texas. 2012 federal tax return Washington. 2012 federal tax return Wisconsin. 2012 federal tax return 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. 2012 federal tax return 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. 2012 federal tax return 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. 2012 federal tax return   For more information on these rules, and some exceptions, see Publication 555, Community Property. 2012 federal tax return 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. 2012 federal tax return Fiscal year withholding. 2012 federal tax return    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. 2012 federal tax return You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. 2012 federal tax return You will be able to claim credit for that withholding on your return for your next fiscal year. 2012 federal tax return   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. 2012 federal tax return   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. 2012 federal tax return Add to that the income you received during the rest of your fiscal year. 2012 federal tax return Example. 2012 federal tax return Miles Hanson files his return for a fiscal year ending June 30, 2013. 2012 federal tax return 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. 2012 federal tax return 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. 2012 federal tax return See Table 3-1 . 2012 federal tax return 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. 2012 federal tax return However, he takes credit for all $3,380 that was withheld during 2012. 2012 federal tax return 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. 2012 federal tax return 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. 2012 federal tax return Table 3-1. 2012 federal tax return 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. 2012 federal tax return  2Calendar year (January 1 – December 31). 2012 federal tax return   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. 2012 federal tax return   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. 2012 federal tax return Backup withholding. 2012 federal tax return   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. 2012 federal tax return Example. 2012 federal tax return 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). 2012 federal tax return Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. 2012 federal tax return Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. 2012 federal tax return Include any overpayment from 2012 that you had credited to your 2013 estimated tax. 2012 federal tax return You must use Form 1040 or Form 1040A if you paid estimated tax. 2012 federal tax return You cannot file Form 1040EZ. 2012 federal tax return 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. 2012 federal tax return , from the fiduciary. 2012 federal tax return 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). 2012 federal tax return On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. 2012 federal tax return However, do not include this amount in the total on line 37. 2012 federal tax return Instead, enter the amount on Form 1040, line 63. 2012 federal tax return This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. 2012 federal tax return Name changed. 2012 federal tax return   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. 2012 federal tax return  The statement should cover payments you made jointly with your spouse as well as any you made separately. 2012 federal tax return   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. 2012 federal tax return This prevents delays in processing your return and issuing refunds. 2012 federal tax return It also safeguards your future social security benefits. 2012 federal tax return For more information, call the Social Security Administration at 1-800-772-1213. 2012 federal tax return 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. 2012 federal tax return If you made joint estimated tax payments, you must decide how to divide the payments between your returns. 2012 federal tax return 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. 2012 federal tax return 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. 2012 federal tax return Example. 2012 federal tax return James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. 2012 federal tax return They file separate 2013 Forms 1040. 2012 federal tax return James' tax is $4,000 and Evelyn's is $1,000. 2012 federal tax return If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. 2012 federal tax return 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). 2012 federal tax return The balance, $600 (20% of $3,000), is Evelyn's share. 2012 federal tax return 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. 2012 federal tax return 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. 2012 federal tax return See Example earlier under Separate Returns. 2012 federal tax return 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. 2012 federal tax return If you divorced and remarried in 2013, enter your present spouse's SSN in that space. 2012 federal tax return 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. 2012 federal tax return Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. 2012 federal tax return In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. 2012 federal tax return If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 2012 federal tax return Two or more employers. 2012 federal tax return   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. 2012 federal tax return You may be able to claim the excess as a credit against your income tax when you file your return. 2012 federal tax return Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. 2012 federal tax return Figure the excess withholding on the appropriate worksheet. 2012 federal tax return    Table 3-2. 2012 federal tax return 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. 2012 federal tax return 2% $7,049. 2012 federal tax return 40 Tier 1 RRTA $113,700 6. 2012 federal tax return 2% $7,049. 2012 federal tax return 40 Tier 2 RRTA $84,300 4. 2012 federal tax return 4% $3,709. 2012 federal tax return 20 Joint returns. 2012 federal tax return   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. 2012 federal tax return Note. 2012 federal tax return All wages are subject to Medicare tax withholding. 2012 federal tax return Employer's error. 2012 federal tax return   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. 2012 federal tax return If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. 2012 federal tax return File a claim for refund using Form 843, Claim for Refund and Request for Abatement. 2012 federal tax return Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. 2012 federal tax return Note. 2012 federal tax return 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. 2012 federal tax return Where to claim credit for excess social security withholding. 2012 federal tax return   If you file Form 1040, enter the excess on line 69. 2012 federal tax return   If you file Form 1040A, include the excess in the total on line 41. 2012 federal tax return Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2012 federal tax return   You cannot claim excess social security tax withholding on Form 1040EZ. 2012 federal tax return 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. 2012 federal tax return Where to claim credit for excess tier 1 RRTA withholding. 2012 federal tax return   If you file Form 1040, enter the excess on line 69. 2012 federal tax return   If you file Form 1040A, include the excess in the total on line 41. 2012 federal tax return Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2012 federal tax return   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. 2012 federal tax return How to claim refund of excess tier 2 RRTA. 2012 federal tax return   To claim a refund of tier 2 tax, use Form 843. 2012 federal tax return Be sure to attach a copy of all of your Forms W-2. 2012 federal tax return   See Worksheet 3-3 and the Instructions for Form 843, for more details. 2012 federal tax return Worksheet 3-1. 2012 federal tax return Excess Social Security—Nonrailroad Employees 1. 2012 federal tax return Add all social security tax withheld (but not more than  $7,049. 2012 federal tax return 40 for each employer). 2012 federal tax return This tax should be shown  in box 4 of your Forms W-2. 2012 federal tax return Enter the total here 1. 2012 federal tax return   2. 2012 federal tax return Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 federal tax return   3. 2012 federal tax return Add lines 1 and 2. 2012 federal tax return If $7,049. 2012 federal tax return 40 or less, stop here. 2012 federal tax return You cannot claim the credit 3. 2012 federal tax return   4. 2012 federal tax return Social security limit 4. 2012 federal tax return $7,049. 2012 federal tax return 40 5. 2012 federal tax return Excess. 2012 federal tax return Subtract line 4 from line 3 5. 2012 federal tax return   Worksheet 3-2. 2012 federal tax return Excess Social Security and Tier 1 RRTA—Railroad Employees 1. 2012 federal tax return Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. 2012 federal tax return 40 for each employer). 2012 federal tax return Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. 2012 federal tax return Enter the total here 1. 2012 federal tax return   2. 2012 federal tax return 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. 2012 federal tax return   3. 2012 federal tax return Add lines 1 and 2. 2012 federal tax return If $7,049. 2012 federal tax return 40 or less, stop here. 2012 federal tax return You cannot claim the credit 3. 2012 federal tax return   4. 2012 federal tax return Social security and tier 1 RRTA tax limit 4. 2012 federal tax return $7,049. 2012 federal tax return 40 5. 2012 federal tax return Excess. 2012 federal tax return Subtract line 4 from line 3 5. 2012 federal tax return   Worksheet 3-3. 2012 federal tax return Excess Tier 2 RRTA—Railroad Employees 1. 2012 federal tax return Add all tier 2 RRTA tax withheld (but not more than $3,709. 2012 federal tax return 20 for each employer). 2012 federal tax return Box 14 of your Forms W-2 should show tier 2 RRTA tax. 2012 federal tax return Enter the total here 1. 2012 federal tax return   2. 2012 federal tax return Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 federal tax return   3. 2012 federal tax return Add lines 1 and 2. 2012 federal tax return If $3,709. 2012 federal tax return 20 or less, stop here. 2012 federal tax return You cannot claim the credit. 2012 federal tax return 3. 2012 federal tax return   4. 2012 federal tax return Tier 2 RRTA tax limit 4. 2012 federal tax return $3,709. 2012 federal tax return 20 5. 2012 federal tax return Excess. 2012 federal tax return Subtract line 4 from line 3. 2012 federal tax return 5. 2012 federal tax return   Prev  Up  Next   Home   More Online Publications
Español

National Credit Union Administration

NCUA is the federal agency that charters and supervises federal credit unions and insures savings in federal and most state-chartered credit unions across the country through the National Credit Union Share Insurance Fund.

Contact the Agency or Department

Website: National Credit Union Administration

Contact In-Person: Find a Credit Union

E-mail:

Address: 1775 Duke St.
Alexandria, VA 22314-3428

Phone Number: 703-518-6300(800) 827-9650 (Fraud Hotline)

Toll-free: (800) 755-1030(800) 755-5999 (Investments Hotline)

The 2012 Federal Tax Return

2012 federal tax return Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2012 federal tax return Tax questions. 2012 federal tax return Useful Items - You may want to see: What's New SE tax rate. 2012 federal tax return  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. 2012 federal tax return 4%. 2012 federal tax return The Medicare (HI) portion of the SE tax remains 2. 2012 federal tax return 9%. 2012 federal tax return As a result, the SE tax rate returns to 15. 2012 federal tax return 3%. 2012 federal tax return For more information, see the Instructions for Schedule SE (Form 1040). 2012 federal tax return Earnings subject to social security. 2012 federal tax return  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. 2012 federal tax return For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. 2012 federal tax return Additional Medicare Tax. 2012 federal tax return  Beginning in 2013, a 0. 2012 federal tax return 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 2012 federal tax return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. 2012 federal tax return Modified AGI limit for traditional IRA contributions increased. 2012 federal tax return  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. 2012 federal tax return If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. 2012 federal tax return Modified AGI limit for Roth IRA contributions increased. 2012 federal tax return  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. 2012 federal tax return Earned income credit (EIC). 2012 federal tax return  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. 2012 federal tax return You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. 2012 federal tax return Reminders Future developments. 2012 federal tax return . 2012 federal tax return   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. 2012 federal tax return irs. 2012 federal tax return gov/pub517. 2012 federal tax return Photographs of missing children. 2012 federal tax return  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. 2012 federal tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 federal tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 federal tax return Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. 2012 federal tax return Social security and Medicare taxes are collected under one of two systems. 2012 federal tax return Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. 2012 federal tax return Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. 2012 federal tax return No earnings are subject to both systems. 2012 federal tax return Table 1. 2012 federal tax return Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. 2012 federal tax return Do not rely on this table alone. 2012 federal tax return Also read the discussion for the class in the following pages. 2012 federal tax return Class Covered under FICA? Covered under SECA? Minister NO. 2012 federal tax return Your ministerial earnings are exempt. 2012 federal tax return YES, if you do not have an approved exemption from the IRS. 2012 federal tax return   NO, if you have an approved exemption. 2012 federal tax return Member of a religious order who has not taken a vow of poverty NO. 2012 federal tax return Your ministerial earnings are exempt. 2012 federal tax return YES, if you do not have an approved exemption from the IRS. 2012 federal tax return   NO, if you have an approved exemption. 2012 federal tax return Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. 2012 federal tax return   NO, if neither of the above applies. 2012 federal tax return NO. 2012 federal tax return Your ministerial earnings are exempt. 2012 federal tax return Christian Science practitioner or reader NO. 2012 federal tax return Your ministerial earnings are exempt. 2012 federal tax return YES, if you do not have an approved exemption from the IRS. 2012 federal tax return   NO, if you have an approved exemption. 2012 federal tax return Religious worker (church employee) YES, if your employer did not elect to exclude you. 2012 federal tax return    NO, if your employer elected to exclude you. 2012 federal tax return YES, if your employer elected to exclude you from FICA. 2012 federal tax return   NO, if you are covered under FICA. 2012 federal tax return Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. 2012 federal tax return    NO, if you have an approved exemption. 2012 federal tax return YES, if you are self-employed and do not have an approved exemption from the IRS. 2012 federal tax return   NO, if you have an approved exemption. 2012 federal tax return * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. 2012 federal tax return In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. 2012 federal tax return 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. 2012 federal tax return Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 2012 federal tax return Medicare wages and self-employment income are combined to determine if income exceeds the threshold. 2012 federal tax return A self-employment loss is not considered for purposes of this tax. 2012 federal tax return RRTA compensation is separately compared to the threshold. 2012 federal tax return There is no employer match for Additional Medicare Tax. 2012 federal tax return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. 2012 federal tax return This publication contains information for the following classes of taxpayers. 2012 federal tax return Ministers. 2012 federal tax return Members of a religious order. 2012 federal tax return Christian Science practitioners and readers. 2012 federal tax return Religious workers (church employees). 2012 federal tax return Members of a recognized religious sect. 2012 federal tax return Note. 2012 federal tax return Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. 2012 federal tax return This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. 2012 federal tax return Which earnings are taxed under FICA and which under SECA. 2012 federal tax return See Table 1 above. 2012 federal tax return How a member of the clergy can apply for an exemption from self-employment tax. 2012 federal tax return How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. 2012 federal tax return How a member of the clergy or religious worker figures net earnings from self-employment. 2012 federal tax return This publication also covers certain income tax rules of interest to ministers and members of a religious order. 2012 federal tax return A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. 2012 federal tax return In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. 2012 federal tax return You will find these worksheets right after the Comprehensive Example . 2012 federal tax return Note. 2012 federal tax return In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. 2012 federal tax return Comments and suggestions. 2012 federal tax return   We welcome your comments about this publication and your suggestions for future editions. 2012 federal tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 federal tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 federal tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 federal tax return   You can send your comments from www. 2012 federal tax return irs. 2012 federal tax return gov/formspubs/. 2012 federal tax return Click on “More Information” and then on “Give us feedback”. 2012 federal tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 federal tax return Ordering forms and publications. 2012 federal tax return   Visit www. 2012 federal tax return irs. 2012 federal tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 federal tax return Internal Revenue Service 1201 N. 2012 federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 federal tax return   If you have a tax question, check the information available on IRS. 2012 federal tax return gov or call 1-800-829-1040. 2012 federal tax return We cannot answer tax questions sent to either of the above addresses. 2012 federal tax return Useful Items - You may want to see: Publication 54 Tax Guide for U. 2012 federal tax return S. 2012 federal tax return Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. 2012 federal tax return S. 2012 federal tax return Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. 2012 federal tax return   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. 2012 federal tax return Prev  Up  Next   Home   More Online Publications