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Amend 2009 Tax Return Online

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Amend 2009 Tax Return Online

Amend 2009 tax return online Index A Adoption Child tax credit, Adopted child. Amend 2009 tax return online (see also Child tax credit) Afghanistan, Afghanistan area. Amend 2009 tax return online Aliens, Alien Status Amount of exclusion, Amount of Exclusion Arabian peninsula, Arabian peninsula. Amend 2009 tax return online Assistance (see Tax help) C Child tax credit, Child Tax Credit Limits Modified adjusted gross income, Modified AGI. Amend 2009 tax return online Qualifying child, Qualifying Child Child, qualifying, Qualifying child. Amend 2009 tax return online Claims for tax forgiveness, Claims for Tax Forgiveness Codes, W-2, Form W-2 Codes Combat zone Election to include pay for earned income credit, Nontaxable combat pay election. Amend 2009 tax return online Exclusion, Combat Zone Exclusion Extension of deadlines, Service That Qualifies for an Extension of Deadline Related forgiveness, Combat Zone Related Forgiveness Community property, Community Property, Residents of community property states. Amend 2009 tax return online Contingency operation, Service That Qualifies for an Extension of Deadline Credits Child tax, Child Tax Credit Earned income, Earned Income Credit Excess social security tax withheld, Credit for Excess Social Security Tax Withheld First-time homebuyer, First-Time Homebuyer Credit D Decedents, Forgiveness of Decedent's Tax Liability Deductions, itemized, Itemized Deductions Domicile, Domicile. Amend 2009 tax return online Dual-status aliens, Dual-Status Aliens E Earned income credit, Earned Income Credit Social security card, Social security number. Amend 2009 tax return online Social security number, Social security number. Amend 2009 tax return online Educational expenses, Educational Expenses Employee business expenses, Employee Business Expenses Excess social security tax withholding credit, Credit for Excess Social Security Tax Withheld Excess withholding credit How to take, How to take the credit. Amend 2009 tax return online Expenses Employee business, Employee Business Expenses Moving, Moving Expenses Extension of deadlines, Extension of Deadlines Extension of time to file, Extensions F Family, Adopted child. Amend 2009 tax return online (see also Child tax credit) Filing returns, Filing Returns First-time homebuyer credit, First-Time Homebuyer Credit Foreclosures Mortgage settlement payouts, Foreclosures Foreign income, Foreign Source Income Foreign moves, Foreign Moves Forms 1040, Foreign Moves, Itemized Deductions, Where To File 1040A, Where To File 1040EZ, Where To File 1040NR, Nonresident Aliens 2106, Employee Business Expenses, Reimbursement. Amend 2009 tax return online 2106-EZ, Employee Business Expenses 2848, Signing Returns, Spouse overseas. Amend 2009 tax return online 3903, Moving Expenses 4868, Extensions W-2, Form W-2 Codes, Form W-2. Amend 2009 tax return online , Nontaxable combat pay election. Amend 2009 tax return online Foster care Child tax credit, Qualifying Child Free tax services, Free help with your tax return. Amend 2009 tax return online G Gross income, Gross Income H Help (see Tax help) Home Away from, Away from home. Amend 2009 tax return online Definition of, Away from home. Amend 2009 tax return online Sale of, Sale of Home Homebuyer credit, First-Time Homebuyer Credit Hospitalization, Hospitalized While Serving in a Combat Zone, Hospitalized After Leaving a Combat Zone, Qualified hospitalization. Amend 2009 tax return online I Income Foreign source, Foreign Source Income Gross, Gross Income Individual retirement arrangements, Individual Retirement Arrangements Installment agreement Payment deferment, Request for deferment. Amend 2009 tax return online Interest rate (maximum), Maximum Rate of Interest Iraq, Arabian peninsula. Amend 2009 tax return online Itemized deductions, Itemized Deductions J Joint returns, Joint returns. Amend 2009 tax return online , Joint returns. Amend 2009 tax return online , Joint returns. Amend 2009 tax return online K Kosovo, The Kosovo area. Amend 2009 tax return online M Military action related forgiveness, Terrorist or Military Action Related Forgiveness Military Spouses Residency Relief Act Domicile, Military Spouses Residency Relief Act (MSRRA) Miscellaneous itemized deductions, Employee Business Expenses Missing status, Missing status. Amend 2009 tax return online , Spouse in missing status. Amend 2009 tax return online , Missing status. Amend 2009 tax return online Modified adjusted gross income (MAGI) Child tax credit limits, Modified AGI. Amend 2009 tax return online Moving expenses, Moving Expenses N Nonresident aliens, Nonresident Aliens P Permanent change of station, Permanent change of station. Amend 2009 tax return online Personal representative, Forgiveness of Decedent's Tax Liability Power of attorney, Signing Returns Professional dues, Professional Dues Publications (see Tax help) Q Qualifying child, Qualifying child. Amend 2009 tax return online R Reimbursements Employee business expenses, Reimbursement. Amend 2009 tax return online Moving and storage, Services or reimbursements provided by the government. Amend 2009 tax return online Uniforms, Uniforms Reservists, Armed Forces reservists. Amend 2009 tax return online Travel, Armed Forces Reservists Uniforms, Uniforms Resident aliens, Resident Aliens Returns Filing, Filing Returns Signing, Signing Returns S Sale of home, Sale of Home Same-sex marriage, Same-Sex Marriage SCRA violation payouts, Foreclosures Separate returns, Separate returns. Amend 2009 tax return online Servicemembers Civil Relief Act, Maximum Rate of Interest Serving in a combat zone, Serving in a Combat Zone Social security numbers (SSNs) Earned income credit, Residency test. Amend 2009 tax return online Spouse Deadline extension, Spouses. Amend 2009 tax return online Died, Spouse died during the year. Amend 2009 tax return online Incapacitated, Spouse incapacitated. Amend 2009 tax return online Missing, Spouse in missing status. Amend 2009 tax return online Nonresident alien, Treating nonresident alien spouse as resident alien. Amend 2009 tax return online Overseas, Spouse overseas. Amend 2009 tax return online State bonus payments, State bonus payments. Amend 2009 tax return online T Tax forgiven, Combat Zone Related Forgiveness Tax help, How To Get Tax Help Temporary work location, Temporary work location. Amend 2009 tax return online Terrorist related forgiveness, Terrorist or Military Action Related Forgiveness Transportation, Armed Forces reservists. Amend 2009 tax return online Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses TTY/TDD information, How To Get Tax Help U Uniforms, Uniforms W When to file, When To File Where to file, Where To File Y Yugoslavia, The Kosovo area. Amend 2009 tax return online Prev  Up     Home   More Online Publications
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Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.

LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.

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The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.

Page Last Reviewed or Updated: 06-Mar-2014

The Amend 2009 Tax Return Online

Amend 2009 tax return online Index A Additional Medicare Tax, Step 5. Amend 2009 tax return online , Line 18. Amend 2009 tax return online Address change, Change of address. Amend 2009 tax return online Adjustments to income Estimated tax, Adjustments to income. Amend 2009 tax return online Withholding allowances, Adjustments to income (worksheet line 4). Amend 2009 tax return online Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). Amend 2009 tax return online AGI, AGI. Amend 2009 tax return online Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. Amend 2009 tax return online Annualized estimated tax worksheets, Worksheet 2-9. Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. Amend 2009 tax return 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. Amend 2009 tax return 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. Amend 2009 tax return 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. Amend 2009 tax return online Credit against income tax, Backup withholding. Amend 2009 tax return online C Capital gains and losses Annualized estimated tax, Tax on net capital gain. Amend 2009 tax return online Estimated tax on net capital gain, Tax on net capital gain. Amend 2009 tax return online Qualified dividends, Tax on qualified dividends and capital gains. Amend 2009 tax return online Casualty and theft losses, Itemized deductions (worksheet line 1). Amend 2009 tax return online Waiver of penalty, Waiver of Penalty Change of address, Change of address. Amend 2009 tax return online Change of name, Name changed. Amend 2009 tax return online Charitable contributions, Itemized deductions (worksheet line 1). Amend 2009 tax return online Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). Amend 2009 tax return online Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). Amend 2009 tax return online Claim of right, Itemized deductions (worksheet line 1). Amend 2009 tax return online Commodity credit corporation loans, Federal Payments Community property states, Community property states. Amend 2009 tax return 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). Amend 2009 tax return 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). Amend 2009 tax return 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). Amend 2009 tax return online Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. Amend 2009 tax return online Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). Amend 2009 tax return online Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Amend 2009 tax return online Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. Amend 2009 tax return online Domestic help, Household workers. Amend 2009 tax return online Definition, Household workers. Amend 2009 tax return online Withholding, Household workers. Amend 2009 tax return online E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. Amend 2009 tax return online Nonaccountable plans, Nonaccountable plan. Amend 2009 tax return online Reimbursements, Expense allowances. Amend 2009 tax return online Employer Identification Numbers (EINs), Taxpayer identification number. Amend 2009 tax return online Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. Amend 2009 tax return online , Employer's error. Amend 2009 tax return online Repaying withheld tax, Repaying withheld tax. Amend 2009 tax return online Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Amend 2009 tax return online Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). Amend 2009 tax return online Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. Amend 2009 tax return online Aliens, Aliens, Nonresident aliens. Amend 2009 tax return online Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. Amend 2009 tax return online Change of address, Change of address. Amend 2009 tax return online Change of name, Name changed. Amend 2009 tax return 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. Amend 2009 tax return 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. Amend 2009 tax return online , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. Amend 2009 tax return online Higher income individuals, Higher income taxpayers. Amend 2009 tax return 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. Amend 2009 tax return online Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. Amend 2009 tax return online , Tax on net capital gain. Amend 2009 tax return online No standard deduction, No standard deduction. Amend 2009 tax return online Nonresident aliens, Nonresident aliens. Amend 2009 tax return 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. Amend 2009 tax return online Separate returns, Separate Returns Sick pay, Estimated tax. Amend 2009 tax return online Standard deduction, Standard deduction—line 2. Amend 2009 tax return online , Line 7. Amend 2009 tax return online Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. Amend 2009 tax return 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. Amend 2009 tax return online 2014 Estimated Tax Worksheet, Worksheet 2-2. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. Amend 2009 tax return online Foreign earned income, Worksheet 2-8. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. Amend 2009 tax return online 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. Amend 2009 tax return 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. Amend 2009 tax return 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. Amend 2009 tax return online Good for only one year, An exemption is good for only 1 year. Amend 2009 tax return online Itemized deductions, Itemizing deductions or claiming exemptions or credits. Amend 2009 tax return online Students, Students. Amend 2009 tax return online Exemptions, Line 10. Amend 2009 tax return online Dependents, Dependents. Amend 2009 tax return online Expected taxable income, Exemptions—line 4. Amend 2009 tax return online Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). Amend 2009 tax return online Self, Self. Amend 2009 tax return online Spouse, Spouse. Amend 2009 tax return online Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). Amend 2009 tax return online Allowances, Expense allowances. Amend 2009 tax return online F Farmers Estimated tax, Special Rules, Farmers and fishermen. Amend 2009 tax return online , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Amend 2009 tax return online Gross income, Gross income from farming. Amend 2009 tax return online Joint returns, Joint returns. Amend 2009 tax return online Required annual payment, Farmers and fishermen. Amend 2009 tax return online Underpayment penalty, Farmers and fishermen. Amend 2009 tax return online , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 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Amend 2009 tax return 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. Amend 2009 tax return online , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. Amend 2009 tax return online Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Amend 2009 tax return 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. Amend 2009 tax return online Number of allowances claimed, Only one job (worksheet line B). Amend 2009 tax return online Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. Amend 2009 tax return 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. Amend 2009 tax return online Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. Amend 2009 tax return online Form W-9, Withholding rules. Amend 2009 tax return online Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. Amend 2009 tax return online Fringe benefits, Taxable Fringe Benefits, More information. Amend 2009 tax return online G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). Amend 2009 tax return online , Form W-2G Winnings, Form W-2G Gross income, Gross income. Amend 2009 tax return online Farming, Gross income from farming. Amend 2009 tax return online Fishing, Gross income from fishing. Amend 2009 tax return online H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). Amend 2009 tax return online Withholding allowance, Head of household filing status (worksheet line E). Amend 2009 tax return online Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. Amend 2009 tax return online Underpayment penalty, Higher income taxpayers. Amend 2009 tax return online Household workers, Household workers. Amend 2009 tax return online I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Amend 2009 tax return online IRS withholding calculator, IRS Withholding Calculator. Amend 2009 tax return online Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). Amend 2009 tax return online Estimated tax, expected taxable income, Itemized deductions—line 2. Amend 2009 tax return online Exemption from withholding, Itemizing deductions or claiming exemptions or credits. Amend 2009 tax return online Gambling losses, Itemized deductions (worksheet line 1). Amend 2009 tax return online , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. Amend 2009 tax return online Farmers and fishermen, Joint returns. Amend 2009 tax return online Underpayment penalty, 2012 separate returns and 2013 joint return. Amend 2009 tax return online M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. Amend 2009 tax return online (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. Amend 2009 tax return online Withholding allowances, Married individuals. Amend 2009 tax return online Medical and dental expenses, Itemized deductions (worksheet line 1). Amend 2009 tax return online Military retirement pay, Military retirees. Amend 2009 tax return 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. Amend 2009 tax return online N Name change, Name changed. Amend 2009 tax return online Net investment income tax, Step 5. Amend 2009 tax return online , Line 18. Amend 2009 tax return online NIIT, Step 5. Amend 2009 tax return online , Line 18. Amend 2009 tax return online Noncitizens Estimated tax, Aliens Withholding, Single. Amend 2009 tax return online , Employees who are not citizens or residents. Amend 2009 tax return online Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. Amend 2009 tax return online Individual taxpayer identification numbers (ITINs), Taxpayer identification number. Amend 2009 tax return 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. Amend 2009 tax return 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. Amend 2009 tax return online Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. Amend 2009 tax return online Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). Amend 2009 tax return 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. Amend 2009 tax return online Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. Amend 2009 tax return online Excess, Accountable plan. Amend 2009 tax return online Reporting Fringe benefits, How your employer reports your benefits. Amend 2009 tax return online Gambling winnings, Information to give payer. Amend 2009 tax return online Tips to employer, Reporting tips to your employer. Amend 2009 tax return online Required annual payment, Required Annual Payment— Line 14c, Example. Amend 2009 tax return 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. Amend 2009 tax return online Self-employment tax, Self-employment income. Amend 2009 tax return online Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. Amend 2009 tax return online Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. Amend 2009 tax return online Single marital status, Single. Amend 2009 tax return 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. Amend 2009 tax return online Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. Amend 2009 tax return online Marital status, Marital Status Personal Allowances Worksheet, Spouse. Amend 2009 tax return online Standard deduction, Standard deduction—line 2. Amend 2009 tax return online , Line 7. Amend 2009 tax return online State and local income taxes and property taxes, Itemized deductions (worksheet line 1). Amend 2009 tax return online State or local deferred compensation plan payments, Periodic Payments Students, Students. Amend 2009 tax return 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. Amend 2009 tax return online Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. Amend 2009 tax return 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. Amend 2009 tax return online Tips, Tips, More information. Amend 2009 tax return online Total income, Total income. Amend 2009 tax return online Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Amend 2009 tax return 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. Amend 2009 tax return online Amended estimated tax, Underpayment penalty. Amend 2009 tax return online Amended returns, Amended returns. Amend 2009 tax return online Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. Amend 2009 tax return online Capital gains (Worksheet 4-1), Worksheet 4-1. Amend 2009 tax return online 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. Amend 2009 tax return online , Farmers and Fishermen, Farmers and fishermen. Amend 2009 tax return online Figuring, IRS can figure the penalty for you. Amend 2009 tax return online , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. Amend 2009 tax return online Joint returns, 2012 separate returns and 2013 joint return. Amend 2009 tax return online Lowering or eliminating, Lowering or eliminating the penalty. Amend 2009 tax return online Minimum required each period, Minimum required each period. Amend 2009 tax return online No penalty, No penalty. Amend 2009 tax return online No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. Amend 2009 tax return online , Actual withholding method. Amend 2009 tax return online Penalty figured for each period, Penalty figured separately for each period. Amend 2009 tax return online Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. Amend 2009 tax return online 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. Amend 2009 tax return online Waiver, Waiver of Penalty When charged, When penalty is charged. Amend 2009 tax return online Unemployment compensation, Unemployment Compensation, Form 1099-G. Amend 2009 tax return online W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. Amend 2009 tax return online , Only one job (worksheet line B). Amend 2009 tax return online Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. Amend 2009 tax return online Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. Amend 2009 tax return online Domestic help, Household workers. Amend 2009 tax return online Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. 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Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Amend 2009 tax return online 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. Amend 2009 tax return online 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. Amend 2009 tax return online Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. Amend 2009 tax return online 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. Amend 2009 tax return online 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Amend 2009 tax return online 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications